Sökning: "vat income"

Visar resultat 1 - 5 av 23 uppsatser innehållade orden vat income.

  1. 1. Principer bakom skattesatserna för mervärdesskatt i Sverige

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Josef Hedler Fjellander; [2023]
    Nyckelord :skatterätt; rättsprinciper; beskattningsprinciper; mervärdesskatt; Law and Political Science;

    Sammanfattning : Tax law is governed by principles, that sometimes may contradict each other and then need to be weighed against each other. In preparatory works the lawmaker gives their account for how the assessment of principles looks like, and it’s possible through preparatory works to analyse which principles the lawmaker considers, how they’re considered, and how they’re weighed against each other. LÄS MER

  3. 2. Sustainable meat consumption

    Master-uppsats, SLU/Dept. of Economics

    Författare :Julia Linderson; [2022]
    Nyckelord :Economics; food; policy; tax; subsidy; sustainability; meat; consumption; biodiversity; GHG-emissions;

    Sammanfattning : Global warming, declining biodiversity, overuse of natural resources and social fundamentals such as health and a secure income are all affected by our food consumption. In the last 30 years, global meat consumption has doubled, which has increased the negative effects on these issues. LÄS MER

  4. 3. On The Exemption of Closely Related Activities in Article 132(1)(b) & (i) in The VAT Directive

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Robin Kratz; [2022]
    Nyckelord :Closely related activities; VAT exemptions; Composite supplies; VAT; Article 132 1 b ; Article 132 1 i ; Law and Political Science;

    Sammanfattning : The exemptions in the public interest in Article 132 of the VAT directive constitute independent concepts of Community law whose purpose is to avoid divergences in the application of the VAT system from one Member State to another. In deciding whether a good or service is exempt the case law of the CJEU has established two main principles, the principle of fiscal neutrality and the principle of strict interpretation. LÄS MER

  5. 4. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Kirill Kuzhelko; [2022]
    Nyckelord :individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

    Sammanfattning : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. LÄS MER

  7. 5. Fast driftställe och fast etableringsställe : - En jämförelse

    Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi; Högskolan i Gävle/Juridik

    Författare :Kübra Eker; Nora Österberg; [2021]
    Nyckelord :;

    Sammanfattning : Sverige har ett skattesystem med flera olika typer av skatter med olika ändamål, däriblandinkomstskatt och mervärdesskatt. Skatternas systematik skiljer sig åt, vilket medför att skattutgår på grund av olika händelser. Inkomstskatt aktualiseras när inkomster erhålls, medanmervärdesskatt när inkomster nyttjas för att konsumeras. LÄS MER