Sökning: "taxable person"

Hittade 3 avhandlingar innehållade orden taxable person.

1. 1. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities

   Författare :Oskar Henkow; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Directive; consumption taxation; indirect taxation; EC law; European Union; banking; financial activities; VAT; Financial services; value added tax; European VAT; Industrial and commercial law; Associationsrätt; handelsrätt;

   Sammanfattning : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. LÄS MER

3. 2. Leveranser och unionsinterna förvärv i mervärdesskatterätten

   Författare :Mikael Ek; Katia Cejie; Pernilla Rendahl; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Moms; Mervärdesskatt; Inre marknaden; Leverans av varor; Kedjetransaktioner; Karusellhandel; Finansrätt; Fiscal Law;

   Sammanfattning : Leveranser och unionsinterna förvärv i mervärdesskatterätten – Supplies and Intra-Union Acquisitions of Goods under VATThe objective of this thesis is to analyze the VAT rules regarding supplies and intra-union acquisitions of goods based on the notion that a purpose of harmonized VAT is to further the internal market. This objective originates from the tension that has been created between the two mentioned transaction types, where a transaction involving goods is treated one way if it is carried out domestically and another if it is done in a cross-border context. LÄS MER

4. 3. Skatt- och betalningsskydighet för moms i enkla bolag och partrederier

   Författare :Björn Forssén; Eleonor Kristoffersson; Jan Kellgren; Henrik Stensgaard; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Enkelt bolag; partrederi; representantregel; 6 kap. 2 § ML; 5 kap. 2 § SFL; art. 9.1 första st.; delägare; bolagsman och andel; Juridik; Law;

   Sammanfattning : This is the second of two books making a combined doctor’s thesis, where part 1, Skattskyldighet för mervärdesskatt – en analys av 4 kap. 1 § mervärdesskattelagen (Tax liability to value added tax – an analysis of chapter 4 § 1 of the Swedish VAT act), is my licentiate’s dissertation of 2011 and part 2 is this book, Skatt- och betalningsskyldighet för moms i enkla bolag och partrederier (Tax and payment liability to VAT in enkla bolag and shipping partnerships). LÄS MER