Sökning: "Christina Moell"

Hittade 4 avhandlingar innehållade orden Christina Moell.

  1. 1. Harmoniserade tulltaxor. Införlivande tolkning och tillämpning av internationella regler för varuklassificering

    Författare :Christina Moëll; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; harmonized tariff schedules; combined nomenclature; international trade; customs tariff; classification of goods; harmonized system; European law; interpretation; EU-rätt; fiscal law; skatterätt; finansrätt; EU law;

    Sammanfattning : In international commerce, various taxes and charges are levied on commodities; besides, goods may be subject to import and export restrictions. However, free-trade agreements may stipulate that some goods can be imported and exported free of charge. LÄS MER

  3. 2. Cross-Border Consumption Taxation of Digital Supplies

    Författare :Pernilla Rendahl; Björn Westberg; Christina Moell; Ole Gjems-Onstad; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; cross-border taxation; value added tax; goods and services tax; international double taxation; Financial law; Finansrätt;

    Sammanfattning : .... LÄS MER

  4. 3. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

    Författare :Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Sammanfattning : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. LÄS MER

  5. 4. 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