Search for dissertations about: "consumption taxation Directive indirect taxation EC law European Union banking financial activities VAT Financial services value added tax European VAT Industrial and commercial law Associationsrätt handelsrätt"

Found 1 swedish dissertation containing the words consumption taxation Directive indirect taxation EC law European Union banking financial activities VAT Financial services value added tax European VAT Industrial and commercial law Associationsrätt handelsrätt.

  2. 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

    Author : Oskar Henkow; Institutionen för handelsrätt; []
    Keywords : 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;

    Abstract : 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. READ MORE