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The concept of normal commercial operations and its compatibility with value shifting practices

Rylovnikov, Dmytro LU (2011) HARM53 20111
Department 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.
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author
Rylovnikov, Dmytro LU
supervisor
organization
course
HARM53 20111
year
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},
  keyword      = {VAT,value shifting,abusive practices,abuse of rights,abuse of law,normal commercial operations,EU law,tax law},
  language     = {eng},
  note         = {Student Paper},
  title        = {The concept of normal commercial operations and its compatibility with value shifting practices},
  year         = {2011},
}