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Deduction of Import VAT: Relevance of Ownership as of Importation?

International VAT Monitor, 2022
Some tax administrations and tax courts of EU Member States require that taxable persons claiming import VAT deduction had power of disposal over the goods as of their importation. Based on recent case law of the Court of Justice of the European Union, the authors demonstrate that, contrary to this view, any taxable person presenting customs import ...
T. Bieber, L. Gläser
exaly   +2 more sources

An Alternative to the Preferential Property Tax Rates for Single-Household Single-Home Ownership : Focusing on the Introduction of a Resident-Based Deduction System

KOREAN SOCIETY OF TAX LAW
A special tax rate system was introduced in 2021 to reduce the property tax burden for taxpayers who own only one home per household. This system was designed to alleviate the increased tax burden caused by the rapid rise in housing prices. The goal is to reduce the general property tax burden by approximately 12.5% to 50%.
exaly   +2 more sources

EXAMINATION OF THE FIRMS’ OWNERSHIP STRUCTURE: DEDUCTIONS FOR OWNERSHIP AND CONTROL DIVERGENCE

Bu çalışmada, firma sahiplik yapıları incelenerek, hakim ortakların özellikleri ve hakim ortakların oluşturdukları piramit yapılar hakkında değerlendirmeler yapılması ve sahiplik hakkı ile kontrol hakkı ayrımının olup-olmadığının belirlenmesi amaçlanmıştır.
YILGÖR, Ayşe Gül, YÜCEL, Emel
openaire   +1 more source

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