Lund University School of Economics and Management Department of Business Law EU VAT treatment of expenses connected with the sale of shares by PABLO DAVID CASABE HARN60 Master Thesis Master’s Programme in European and International Tax Law 2014/2015 Spring semester 2014 Supervisor: Oskar Henkow Examiner: Cécile Brokelind

Lund University Library Lund University Box 3, 221 00 Lund Visiting address: Helgonabacken 1 046-222 91 90 info@ub.lu.se. More contact information. Invoice address: Box 188, SE-221 00 LUND VAT number: SE202100321101

EC1N 2TD, United Kingdom. VAT number: 791 7261 06. Created with Sketch. Lund University, with campuses in Lund, Malmö, Helsingborg and Ljungbyhed, The University co-operates with a great number of universities and research Learn, Study and Research in UCC, Ireland's first 5 star university. Our tradition of independent Tax Clearance Confirmation. UCC's VAT/EORI number no. Lund University (Swedish: Lunds universitet) is a public university in Sweden and one of Around 1760 the university's reputation dropped as the number of students fell below 200, most of whom hailed from around the province.

Lund University’s vice-chancellor for the term of office from 1 January 2021 to 31 December 2026 is Erik Renström. Read more about Vice-Chancellor Erik Renström. The Deputy Vice-Chancellor Ole Römers väg 6, SE-223 63, LUND, SWEDEN Telephone +46 222 9716, E-mail. oskar.henkow@har.lu.se, Website. www.har.lu.se .

Lunds universitets VAT-nummer/momsregistreringsnummer är SE202100321101. Det här VAT-numret/momsregistreringsnumret ska du uppge när du beställer varor och tjänster från andra EU-länder.

Dealing with cross-border supplies is problematic since the VAT treatment is complex and the arrangements for intra-EU trade under the VAT Directive are applied in a non- Lund University Box 117 221 00 LUND SWEDEN Telephone: +46 (0)46 222 0000 info@med.lu.se Oikos Editorial Office is a publishing foundation owned by the Nordic Society Oikos and located at Lund University. We publish a number of journals in biology/ecology on behalf of learned societies.

Lund University Library Lund University Box 3, 221 00 Lund Visiting address: Helgonabacken 1 046-222 91 90 info@ub.lu.se. More contact information. Invoice address: Box 188, SE-221 00 LUND VAT number: SE202100321101

Invoice address: Box 188, SE-221 00 LUND VAT number: SE202100321101 In European VAT, insurance is exempt from the tax. Determination of the scope of exemption for ‘insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents’ is far for being clear in the light of the wording, purpose and context of Article 135(1)(a) of the VAT Directive.

We are pleased to invite you (and your colleagues) to … 2020-06-05 2018-04-17 Lund University Sölvegatan 12 223 62 Lund, Sweden Phone: 046-222 00 00 Fax: 046-222 48 30 Lund University Synchrotron Radiation Research Box 118, 221 00 LUND Telefon: +46 46-222 00 00 Fax: +46 46-222 42 21 Accessibility Statement TYPO3-login IIIEE, International Institute for Industrial Environmental Economics at Lund University MAX IV Pufendorfinstitutet KONTAKTINFORMATION. Box 117, 221 00 LUND Telefon 046-222 00 00 (växel) Telefax 046-222 47 20 lu@lu.se Kontakta oss. Fakturaadress: Box 188, 221 00 LUND Lund University Box 117, 221 00 LUND Telephone (switchboard): +46-46-222 00 00 lu@lu.se 2020-05-20 Lund Nairobi Jakarta Istanbul Amman Harare Phnom Penh Stockholm. About us.
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I dessa dokument får du information om Lunds universitets bankkonto, och bankgiro: Lunds universitets bankinformation (PDF 120 kB, ny flik) VAT reg. no: SE202100321101 : Postal address: Lund University . P O Box 117 SE - 221 00 LUND Sweden . Invoicing address: Lund University . Name of department/division.

Contact us. Postal address Lunds kommun Publishing foundation located at the Department of Biology, Lund University. We publish a number of journals in biology and ecology on behalf of learned Registered Company Name: Alfa Laval Lund AB. Company Registration Number: 556016-8642. VAT Number: SE556016864201 Issuing Country: Sweden Swedish organization number: 556824-1037.
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Lund University Box 117 221 00 LUND SWEDEN Telephone: +46 (0)46 222 0000 info@med.lu.se

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Lund University Name of department/division Box 188 SE-221 00 Lund SWEDEN Obligatory reference: first name and surname. Corporate identity number 202100-3211. VAT registration number SE202100321101. Banking information Lund University banking information (PDF 29 kB, new window)

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Swedish governmental organizations are exempt from VAT. International students participating in the course online (hence not coming to Sweden) are also exempt from VAT. Phone number: +46 46 222 73 59. PhD Studies at Lund University. Information on PhD studies (Lund University's website) Current PhD students. Oikos Editorial Office is a publishing foundation owned by the Nordic Society Oikos and located at Lund University. We publish a number of journals in biology/ecology on behalf of learned societies. The Oikos Editorial Office is registered for VAT, SE845000917301. Lund University School of Economics and Management Department of Business Law Requirements for chain transactions in European VAT by Sabrina Popp HARN60 Master Thesis Master’s Programme in European and International Tax Law 2018/2019 Submission Date: 07 June 2019 Spring semester 2019 Marta Papis-Almansa Sigrid Hemels Our educations are performed by teachers and scientists at Lund University - a guarantee for subject-related width, scientific depth and modern pedagogy.