Sökning: "exemptions"

Visar resultat 1 - 5 av 15 avhandlingar innehållade ordet exemptions.

1. 1. 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

3. 2. Essays on environmental policy analysis : computable general equilibrium approaches applied to Sweden

   Författare :Martin Hill; Handelshögskolan i Stockholm; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : This thesis consists of three essays within the field of applied environmental economics, with the common basic aim of analyzing effects of Swedish environmental policy. Starting out from Swedish environmental goals, the thesis assesses a range of policy-related questions. LÄS MER

4. 3. Bevisrättens tillämpning i skatteprocessen

   Författare :Caroline Nordklint; Teresa Simon-Almendal; Christer Silfverberg; Ruth Mannelqvist; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law of evidence; tax process; principle of the free evaluation of evidence; burden of proof; evidential requirement; the rule of law; issues of law; principle of legality; foreseeable tax procedure; tax investigation; presumption; finansrätt; Financial Law;

   Sammanfattning : The Swedish law of evidence is based on the principle of the free evaluation of evidence, meaning that the courts, as a main rule, should not be bound by any legal rules in its evaluation process of the evidence. Swedish tax law is, contrary to the law of evidence, based on the principle of legality. LÄS MER

5. 4. Spatial patterns of coastal breeding birds in the Baltic archipelago : ecological factors, human impact and conservation

   Författare :Maria Nord; Sveriges lantbruksuniversitet; Sveriges lantbruksuniversitet; []
   Nyckelord :NATURVETENSKAP; NATURAL SCIENCES;

   Sammanfattning : Coastal areas are crucial to numerous breeding bird species, but have undergone major changes because of anthropogenic development pressures such as altered land use and increased recreational activities. An understanding of what shapes species distribution patterns, and how human activities affect these patterns, is therefore necessary for marine management. LÄS MER

7. 5. 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