Sökning: "transaction including negotiation in securities"
Hittade 1 uppsats innehållade orden transaction including negotiation in securities.
1. Den från mervärdesskatt undantagna värdepappershandeln: en jämförelse av tolkning och tillämpning av undantagsregeln i EU-rätt och svensk rätt
Kandidat-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Trade in securities along with other financial activities has been enjoying the VAT exempt status within the EU since 1977, when Directive 77/388/EEC was passed. The VAT exemption for the financial services was originally enacted due to the difficulties relating to defining the taxable amount for the VAT purposes. LÄS MER
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