Sökning: "consumption taxation Directive indirect taxation EC law European Union banking financial activities"

Hittade 1 avhandling innehållade orden consumption taxation Directive indirect taxation EC law European Union banking financial activities.

  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