Sökning: "EU VAT"

Visar resultat 1 - 5 av 16 avhandlingar innehållade orden EU VAT.

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. Insurance in European VAT : On the Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems

   Författare :Marta Papis-Almansa; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; insurance; EU law; tax law; European VAT; value added tax; goods and services tax; Australian GST; New Zealand GST; exemptions from VAT; financial services; comparative tax law;

   Sammanfattning : Whether and how to tax insurance, one of the crucial elements of the modern economy and society, is a complex issue for the design of laws on value added tax (VAT). Exemption from VAT has been the most common international practice, and it is also applied in the harmonized system of European VAT. LÄS MER

4. 3. Ägande & värde av utsläppsrätter och andra liknande handelsobjekt : en sakrättslig, redovisningsrättslig och skatterättslig studie

   Författare :Emil Elgebrant; Göran Millqvist; Jesper Öberg; Stefan Lindskog; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; emission allowances; EU ETS; electricity certificates; ownership; insolvency; security; income tax; VAT; interdisciplinary; utsläppsrätter; elcertifikat; äganderätt; obestånd; säkerhetsrätt; inkomstskatt; mervärdesskatt; interdisciplinär; Private Law; civilrätt;

   Sammanfattning : The objective of the dissertation is to examine national legal issues arising with the enactment of emissions allowances, electricity certificates and other similar trading objects. Several of the issues identified in this dissertation have their origins in the same problems that arose with the enactment of the legislation regarding promissory notes in the 1910’s and the legislation concerning the digitalization/dematerialization of financial instruments in the 1980’s. LÄS MER

5. 4. Reimagining Georgia : Images of Georgia Held by the Collective West, Russian, and Georgian Political Elites from 1991 to 2020

   Författare :Natia Gamkrelidze; Daniel Silander; Bo Petersson; Rick Fawn; Linnéuniversitetet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Political Elites; Perceptions; Images; Policy Preferences; Georgia; U.S.; NATO; EU; Russia; Statsvetenskap; Political Science;

   Sammanfattning : This compilation thesis examines the United States (U.S.), the North Atlantic Treaty Organization (NATO), the European Union (EU), Russian, and Georgian political elites’ images of Georgia from the regaining of Georgia’s independence in 1991 up to 2020. LÄS MER

7. 5. Territorial Allocation of VAT in the European Union : Alternative approaches towards VAT allocation and their application in the internal market

   Författare :Mariya Senyk; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; value added tax; origin principle; destination principle; internal market; allocation of tax; added value principle;

   Sammanfattning : When it comes to determining the jurisdictional reach of VAT two principles are used by the OECD, EU policy makers and scholars, namely, the origin principle and the destination principle. These principles can mean different things. LÄS MER