The best way to reduce the risk of getting the coronavirus and to further stop the spreading of the virus is by wearing a face mask.
Using your outline and annotated bibliography from Touchstones 1.2 and 2.2 (files are attached), draft a minimum 6 page (1500 word plus) argumentative research essay on your chosen topic.
Sample Solution
.1.2 âArtificialityâ and âpurposeâ Halifax concerned a banking company who established call centres for its business. Instead of recovering only 5% of the VAT paid on construction works, Halifax set up a scheme which enabled it to recoup the full amount of VAT incurred through various transactions involving different companies in the Halifax group. The main issue which needed clarification was essentially: âHas the person performing a transaction constituting supply, the right to deduct the input VAT, where such a transaction on which that right is based has been concluded with the sole purpose of tax avoidance?â The Court agreed with the Opinion of Advocate General Maduro insofar as the finding of âartificialâ in the transactions should not be based on the subjective intentions of those claiming the Community right. Instead, emphasis was placed on the finding that the conduct in question could not possibly have any other purpose than to trigger the provisions of Community law in a manner contrary to their purpose. In addition, the Court also had to consider whether it was apparent from objective factors that obtaining a tax advantage was the essential aim of the transactions. In conclusion, the Court affirmed a less stringent approach towards determining abuse in matters of indirect taxation. 5.2 The concept of abuse in Part Service In Part Service, the concept of abuse was once more discussed in re>
.1.2 âArtificialityâ and âpurposeâ Halifax concerned a banking company who established call centres for its business. Instead of recovering only 5% of the VAT paid on construction works, Halifax set up a scheme which enabled it to recoup the full amount of VAT incurred through various transactions involving different companies in the Halifax group. The main issue which needed clarification was essentially: âHas the person performing a transaction constituting supply, the right to deduct the input VAT, where such a transaction on which that right is based has been concluded with the sole purpose of tax avoidance?â The Court agreed with the Opinion of Advocate General Maduro insofar as the finding of âartificialâ in the transactions should not be based on the subjective intentions of those claiming the Community right. Instead, emphasis was placed on the finding that the conduct in question could not possibly have any other purpose than to trigger the provisions of Community law in a manner contrary to their purpose. In addition, the Court also had to consider whether it was apparent from objective factors that obtaining a tax advantage was the essential aim of the transactions. In conclusion, the Court affirmed a less stringent approach towards determining abuse in matters of indirect taxation. 5.2 The concept of abuse in Part Service In Part Service, the concept of abuse was once more discussed in re>
