Mariya Senyk
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- 2024
-
Mark
Har rätten till avdrag för ingående mervärdesskatt utvidgats i svensk praxis under det senaste decenniet? - en översikt över rättspraxis från HFD och jämförelse med utvecklingen av EUD:s praxis
2024) In Skattenytt(
- Contribution to journal › Article
- 2023
-
Mark
A New System of EU Tax-Based Own Resources: How does it Affect the Fiscal Sovereignty of Member States?
2023) p.145-166(
- Chapter in Book/Report/Conference proceeding › Book chapter
-
Mark
The Phenomenon of "Digitalization" of Services: A Critical Analysis of the Place-of-Supply Provisions Applicable to Certain Categories of Remote Services
2023) p.133-165(
- Chapter in Book/Report/Conference proceeding › Book chapter
-
Mark
Remissyttrande: Nya mervärdesskatteregler för små företag samt ändrade mervärdesskatteregler för vissa tjänster och konstverk
2023)(
- Other contribution › Consultation response
-
Mark
Remissyttrande: Skyddet för EU:s finansiella intressen. Ändringar och kompletteringar i svensk rätt (SOU 2023:49)
2023)(
- Other contribution › Consultation response
-
Mark
Adjustment of Deductions in case of the Abandonment of an Investment Project : Some Remarks in Light of the Judgments of the CJEU in ITH Comercial Timișoara (C-734/19), Skellefteå Industrihus (Case C-248/20) and Vittamed Technologijos (C-293/21)
(
- Contribution to journal › Article
- 2022
-
Mark
Tax Nexus and Jurisdiction in International and EU Law: Some Insights into EU Value Added Tax
2022) In GREIT series(
- Chapter in Book/Report/Conference proceeding › Book chapter
-
Mark
DSAB Destination Stockholm. Classification of 'city cards'. Interpretation of the concepts of a 'voucher' and a 'multi-purpose voucher'
2022) In Highlights and Insights on European Taxation(
- Contribution to journal › Article
-
Mark
Is an adjustment of input VAT in respect of start-up costs required in an unrealized building project when the optional tax liability ceases? - some comments in the light of Skellefteå Industrihus and the decision of the Swedish Supreme Administrative Court in case No. 6144-18
(
- Contribution to journal › Article
-
Mark
ARVI ir ko. Option to charge VAT on sale of immovable property. Conditions for exercise of the option. An obligation to adjust deductions due to the failure to meet a formal requirement
(
- Contribution to journal › Article