Sökning: "Mikaela Sonnerby"

Hittade 1 avhandling innehållade orden Mikaela Sonnerby.

1. 1. Neutral uttagsbeskattning på mervärdesskatteområdet

   Författare :Mikaela Sonnerby; Eleonor Kristoffersson; Christina Moëll; Uppsala universitet; []
   Nyckelord :;

   Sammanfattning : The study examines if the provisions regarding private use in the VAT area are in correspondence with the principle of fiscal neutrality. The starting point is taken in the VAT-directive. Thereafter relevant provisions in Swedish VAT-law (ML) and German VAT-law (UStG) are analyzed. LÄS MER