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1. 1. Composite Supplies in the Common System of VAT

   Författare :Giacomo Lindgren Zucchini; Eleonor Kristoffersson; Anna-Maria Hambre; Joakim Nergelius; Edoardo Traversa; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Composite supply; composite supplies; single supply; supply; supplies; taxable supply; single transaction; transaction; VAT;

   Sammanfattning : This thesis is about the tax treatment of composite supplies in the common system of value added tax (VAT) of the European Union. A composite supply is a single supply that consists of various distinguishable parts that are combined to form a cohesive unit assessed as such for VAT purposes, even though at least some of those parts might constitute their own single supplies in other circumstances. LÄS MER