Sökning: "Kedjetransaktioner"

Hittade 1 avhandling innehållade ordet Kedjetransaktioner.

1. 1. 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