The concept of normal commercial operations and its compatibility with value shifting practices
(2011) HARM53 20111Department of Business Law
- Abstract (Swedish)
- The work has several aims, which are linked to each other. The first aim is to define the term and the concept behind “normal commercial operations” which was introduced alongside with the concept of abuse of rights in the field of VAT and show its role. The second aim is to draw a line on value shifting, define its essential features and prerequisites. The third and the principal aim is to investigate whether value shifting is compatible with concept of normal commercial operations and if any guidance to fight value shifting can be drawn from it.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1975711
- author
- Rylovnikov, Dmytro LU
- supervisor
-
- Ben Terra LU
- organization
- course
- HARM53 20111
- year
- 2011
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- VAT, value shifting, abusive practices, abuse of rights, abuse of law, normal commercial operations, EU law, tax law
- language
- English
- id
- 1975711
- date added to LUP
- 2011-06-30 12:01:54
- date last changed
- 2011-06-30 12:01:54
@misc{1975711,
abstract = {{The work has several aims, which are linked to each other. The first aim is to define the term and the concept behind “normal commercial operations” which was introduced alongside with the concept of abuse of rights in the field of VAT and show its role. The second aim is to draw a line on value shifting, define its essential features and prerequisites. The third and the principal aim is to investigate whether value shifting is compatible with concept of normal commercial operations and if any guidance to fight value shifting can be drawn from it.}},
author = {{Rylovnikov, Dmytro}},
language = {{eng}},
note = {{Student Paper}},
title = {{The concept of normal commercial operations and its compatibility with value shifting practices}},
year = {{2011}},
}