Uppsatsen behandlar frågorna om vad en komplex tjänst är, vilka kriterier som EU-domstolen ställer upp för att klassificera komplexa tjänster som ett eller flera tillhandahållanden enligt mervärdesskatterätten, vilka kriterier som tillämpas vid klassificeringen av den komplexa tjänsten diskretionär portföljförvaltning samt om svensk rätt kan anses förenlig med EU-rätten.

As cores sempre exerceram fascínio sobre a humanidade e, por toda a história, os compostos coloridos sempre foram considerados ferramentas atrativas nas atividades comerciais. Os corantes sintéticos são amplamente utilizados na indústria têxtil, nas impressões de papel e fotografia, nas indústrias farmacêuticas, alimentícias e de cosméticos. Estes compostos são considerados importantes contaminantes ambientais, representando sérios riscos à flora, fauna e ao ser humano. Apesar da grande quantidade de corantes disponíveis, os estudos sobre a toxicidade desses compostos são escassos e pouco se sabe a respeito dos efeitos genotóxicos destas substâncias. Dentro deste contexto, o presente trabalho avaliou o potencial genotóxico dos corantes Sudan III, Vat Green 3, Reactive Orange 16 e Reactive Black 5, utilizando o Ensaio de Micronúcleos em células HepG2. Os corantes Sudan III e Reactive Orange 16 não induziram aumento, estatisticamente significativo, no número total de micronúcleos em relação aos controles, indicando assim que estes corantes não são capazes de induzir mutações cromossômicas no tipo celular e condições testadas. Entretanto, os corantes Vat Green 3 e Reactive Black 5 induziram mutagenicidade, concentrações de 10,0 e 25,0 ?g/mL, e 0,1; 0,25; 0,5 e 1,0 ?g/mL, respectivamente, demonstrada por um efeito concentraçãodependente, no qual há um aumento de MNs até a concentração de 25,0 ?g/mL para o Vat Green 3 e 0,5 ?g/mL para o Reactive Black 5 com p<0,05. Não foram observadas diferenças significativas entre os IDNs calculados para cada tratamento e controle dos corantes testados, indicando que esses corantes não interferem na proliferação celular das HepG2. Dessa forma, conclui-se que dos quatro compostos analisados, os corantes têxteis Vat Green 3 e Reactive Black 5 são capazes de induzir mutações cromossômicas em células HepG2 e, o potencial mutagênico do Reactive Black 5 é maior que o do Vat Green 3 no sistema celular avaliado, uma vez que foi capaz de induzir mutações, em concentrações menores. Os resultados obtidos neste trabalho permitem concluir que cada um desses importantes contaminantes ambientais deve ser avaliado individualmente a fim de proteger o meio ambiente, garantindo assim a proteção da saúde humana. / The colors have always caused fascination in mankind. Throughout history, colored compounds have always been considered attractive tools in industrial activities. The synthetic dyes are widely used in textile industry, paper and photography printing, in pharmaceutical, food, and cosmetic industries. These compounds are considered important environmental contaminants, and they can cause serious risks to wildlife and humans. Despite the large number of dyes available, studies on the toxicity of these compounds are scarce and little is known about the genotoxic effects of these substances. This study evaluated the genotoxic potential of the dyes Sudan III, Vat Green 3, Reactive Orange 16 and Reactive Black 5 using the micronucleus assay in HepG2 cells. The dyes Sudan III and, Reactive Orange 16, do not induce an increase statistically significant, in the total number of micronuclei when compared to controls. This result shows that these dyes are not able to induce chromosomal mutations in the cell type under the conditions tested. However, the dyes Vat Green 3 and Reactive Black 5 induced mutagenicity, following a dose-response effect, in which there is an increase of micronuclei until the concentration of 25.0 ?g/mL for Vat Green 3 and 0.5 ?g/mL for Reactive Black 5, with p <0.05. There were no significant differences between the NDI calculated for each treatment and control of the dyes studied, indicating that these dyes do not interfere in HepG2 cell proliferation. Thus, the textile dyes Vat Green 3 and Reactive Black 5 are able to induce chromosomal mutations in HepG2 cells, and the dye Reactive Black 5 is more mutagenic than the dye Vat Green 3, since it induced mutations in cellular system tested at lower concentrations. The results of this study indicate that each one of these important environmental contaminants should be assessed individually in order to protect the environment, thus ensuring the protection of human health.

La réponse adaptative de populations de bioagresseurs aux pressions de sélection exercées par les activités agricoles détermine la durabilité des moyens de lutte. Chez le melon, le gène Vat qui confère la résistance à Aphis gossypii étant déployé depuis plus de 10 ans, on craint son contournement. L’enjeu est de proposer des éléments stratégiques aux semenciers sur le risque d’évolution des pucerons vers la virulence, pour développer de nouvelles variétés avec des résistances durables. Dans le cadre de cette thèse, nous avons : i) Estimé la diversité génétique disponible dans des populations d’A. gossypii de différentes régions de production de melon. Elle est structurée géographiquement. La grande diversité observée en France aurait en partie pour origine des évènements de reproduction sexuée suggérant un potentiel évolutif élevé d’A. gossypii. ii) Estimé la pression de sélection exercée par différentes combinaisons de résistance (gène Vat et QTL) sur ces populations. Les densités de population sont plus faibles sur les plantes Vat que sur les plantes non Vat et la structure génétique des populations est modifiée dans certaines régions de production quand le gène Vat est présent. Les clones se multipliant sur les plantes Vat ont une forte fitness et le risque de leurs extensions est grand. Aucun effet de QTL de résistance n’a été mis en évidence en plein champ. iii) Caractérisé les clones contournant le gène Vat. Nos résultats suggèrent que l’adaptation des clones s’effectue soit par modification du gène d’avirulence du puceron soit par l’adaptation du puceron aux effecteurs de la résistance. De nouvelles stratégies de gestion de la résistance Vat sont proposées. / The adaptive response of pest populations to selection pressures exerted by agricultural activities determines the sustainability of control methods. In melon, the Vat gene that confers resistance to Aphis gossypii has been deployed for over 10 years, so there are fears it will be overcome. The challenge is to provide strategic elements to plant breeders, concerning the risk of development of virulent aphids, in order to develop new varieties with durable resistances. In the context of this PhD, we have : i) Estimated the available genetic diversity in populations of A. gossypii from different melongrowing areas. The diversity is structured geographically. The great diversity observed in France would have its origine in part from the events of sexual reproduction, suggesting a high evolutionary potential of A. gossypii. ii) Estimated the selection pressure exerted by different resistance combinations (Vat gene and QTLs) on these populations. Population densities are lower on VatR plants than VatS plants and population genetic structure is altered in certain growing areas when the VatR gene is present. The clones multiplying on VatR plants have good fitness and the risk of their spreading is great. No effect of QTLs has been identified in the field. iii) Characterized the clones overcoming the VatR gene. Our results suggest that the adaptation of clones made either by alteration of the avirulence gene of aphids or by adaptation of aphids toresistance effectors. New strategies for Vat resistance management are proposed.

Act no. 235/2004 Coll., Value Added Tax (hereinafter "the VAT Act"), is for non-profit organizations very difficult area, because of its frequent amendment. Also its meaning and content is for many of these organizations difficult to understand. This thesis wants to provide non-profit organizations comprehensive overview of the issue of value added tax. In addition to the application of special provisions of the VAT Act this thesis also focuses on provisions which relate generally to all taxpayers. The aim is the elimination of errors, in which non-profit organizations make mistakes. The most problematic provisions in practice are those which bind to the registration or vice versa deregistration. Problematic provisions are also those which relate to the right to deduct VAT on received taxable supplies. The practical part of this thesis is dedicated to these provisions.

The aim of this thesis is to explain the issue of value added tax, its general principles, the right to deduct value added tax and subsequently explain the impact of this tax in accounting, including the difference between accounting and tax documents. This thesis deals with exemptions from value added tax, supply and purchase of goods from another Member State, providing services and export and import of goods. This thesis presents several judgments of the European Court of Justice in the field of value added tax.

The aim of this thesis is to analyse the system of the value added tax refund to the businesses in the Community and to focus on the main changes in this area. In the thesis we find the answers to the question if the system was succesfully modernize, speed up and whether changes in the tax refund brought relief on the applicant and tax administrator.

Thesis (M. Comm,)--University of the Witwatersrand, Faculty of Commerce, 2001. / Electronic commerce is a new technology, which is growing rapidly and has the ability to create a truly global digital economy. The extraordinary growth of the internet in the last few years has led to the birth of a world without borders, a place where free communication, a competitive market and extensive comparison shopping are a matter of course. This apparent lack of geography in cyberspace has raised complex problems regarding government tax policy. The rapid rise in sales over the internet and the fact that most internet buyers pay no income tax on transactions has ignited a considerable debate over taxes and the internet. The nature of the internet and the globalisation of the world economy mean that developments in e-commerce create legal problems concerning security of transactions and legal jurisdiction of transactions. There is a general concern that e-commerce provides taxpayers with the ability to move transactions outside a country's jurisdiction and thus avoid paying tax in that taxing jurisdiction. The advent of ecommerce has also given dishonest taxpayers the ability to structure their affairs to reduce or avoid paying tax in their jurisdictions. Rules written specifically to address the unique characteristics of electronic commerce are few and must be creatively adapted to the unique needs of e-commerce. As the volume of e-commerce increases, however, so will the number of rules. Many government committees and commissions devoted wholly or partly to make proposals and write the rules for e-commerce, exist throughout the world. In the United States the highest profile commission is the Advisory Commission on Electronic Commerce. This commission has a mandate to recommend far-reaching changes to the taxation of electronic commerce, especially in the areas of sales and value-added tax ('Vat') and cross-border taxation. Research conducted by Austan Goolsbee has shown that applying the conventional tax policy to the internet commerce will reduce the number of buyers on the internet by up to 24 percent. Various countries are currently formulating their respective regulatory policies in an attempt to find solutions to problems posed by e-commerce.

Made available in DSpace on 2016-04-26T20:19:28Z (GMT). No. of bitstreams: 1 Daniela Moreira Campanelli.pdf: 1446942 bytes, checksum: 33db31d88a4da3c7efb58d04883b4af2 (MD5) Previous issue date: 2010-10-15 / The topic chosen for this scientific research is Unilaterally Granted State Tax Incentives and Legal Security, a topic that came to our attention due to the number of tax incentives granted and revoked by the government, without any criterion, thereby generating legal instability and a lack of legal security. Because the topic tax incentives is very broad, we have chosen to broach the unilateral state tax incentives that unleashed the so-called tax war among States, especially those related to VAT value-added tax. Thus, in the first chapter, we present the introductory concepts needed to study the proposed topic, such as the legal, constitutional and tax systems, principles, the function of rights and tax competence. In the second chapter, we analyze the principle of legal security, from its inception through to its identification in legal dimensions. In the third chapter, we introduce the topic of tax incentives, picking the points we judge are necessary for advancing our thesis, making no claim of its being an exhaustive study as such an undertaking on tax incentives would imply a voluminous study, which is certainly not our objective. We therefore analyze the non-taxation purpose of this tax, as a tool of state intervention in the economy, continuing with an analysis of what can be understood to be tax incentives in the light of Complementary Law No. 101, dated 2000. Immediately following this, we differentiate between tax incentives and financial incentives, and we analyze the constitutional limits for granting incentives so that they are not considered privilege or favor, ending with a discussion on tax incentives, described by the Complementary Law as renunciation of income . In the fourth chapter, we turn our attention to the object of this work, consistent with an analysis of the lack of security and the uncertainty generated under the local legal scenario when States grant and establish their tax incentives. In the fifth chapter, we make some reflections on a new method for granting state tax incentives, finalizing this study with an independent chapter bringing together all the conclusions reached throughout the thesis / O tema escolhido para a presente pesquisa científica foi Incentivos tributários estaduais concedidos unilateralmente e segurança jurídica, que nos chamou a atenção dada a quantidade de incentivos fiscais concedidos e revogados, sem qualquer critério, pelo Poder Público, gerando instabilidade e insegurança jurídicas. Como o tema incentivos fiscais é muito amplo, optamos por abordar os incentivos fiscais estaduais concedidos unilateralmente, notadamente os de ICMS, que desencadearam a chamada guerra fiscal entre os Estados. Assim, tratamos no capítulo primeiro das noções introdutórias e necessárias ao estudo do tema proposto, como sistema jurídico, constitucional e tributário, princípios, funções do direito e competência tributária. No capítulo segundo, analisamos o princípio da segurança jurídica, desde sua construção até a sua identificação nas dimensões jurídicas. No terceiro capítulo, introduzimos o tema dos incentivos fiscais, pinçando os pontos que julgamos necessários ao deslinde do trabalho, sem a qualquer pretensão de esgotá-lo, até porque um trabalho apenas sobre incentivos fiscais implicaria volumes e volumes de estudos, o que não é, por certo, nosso objetivo. Assim, examinamos a finalidade extrafiscal do tributo, enquanto instrumento de intervenção do Estado na economia, passando à verificação do que se pode entender como incentivos fiscais , à luz do disposto na Lei Complementar n.º 101, de 2000. Ato contínuo, distinguimos os incentivos tributários dos financeiros, analisamos os limites constitucionais à concessão dos incentivos, para que não sejam encarados como privilégio ou favor, discorrendo, ao final, sobre os incentivos fiscais tributários, a que a referida lei complementar designa como renúncia de receita . No quarto capítulo, voltamos a atenção para o objeto deste trabalho, consistente na análise da insegurança e incerteza geradas pelo cenário legal atual para concessão e fixação dos incentivos fiscais pelos Estados. No quinto capítulo tecemos algumas reflexões sobre uma nova sistemática de concessão de incentivos fiscais estaduais e finalizamos o presente estudo com um capítulo independente, reunindo as conclusões alcançadas ao longo das páginas do trabalho

Muitas discussões têm sido feitas em torno da questão tributária no Brasil e no mundo, particularmente na Comunidade Econômica Européia, resultante da consolidação e aperfeiçoamento do Mercado Comum Europeu. Neste quatro destaca-se os aspectos relacionados com a tributação sobre o valor adicionado,particularmente aqueles concernentes ao momento da incidência, na origem (produção) ou no destino (consumo) e a dificuldade da sua operacionalização, no caso de um estado federal (país), pelas entidade subnacionais (estados membros). A tributação sobre o valor adicionado de nível estadual no Brasil, neste contexto, evoluiu para a adoção de alíquotas diferenciadas para um mesmo produto, conforme as operações sejam internas ou interestaduais e neste segundo caso, conforme a região de localização dos estados de origem e destino das operações, embora os desequilíbrios no espaço nacional, a nível de ICMS, com a importação do imposto sobre valor adicionado da competência estadual, pelos estados mais pobres persistam e esteja cada vez mais latente a guerra fiscal entre os estados federados, representada pela disputa cada vez mais acirrada, da opção de localização das novas plantas industriais a serem instaladas no país. Os sistemas de informações das entidades políticas envolvidas diretamente (os estados membros) e do Ministério da Fazenda, que acumula e processa os dados relacionados ao tributo, de forma agregada, têm evoluído bastante, utilizando intensamente a tecnologia de processamento de dados, desde o disquete de microcomputador até o teleprocessamento no controle das operações em trânsito. As novas tecnologias de informação vêm sendo progressivamente introduzidas pela maioria dos estados membros, havendo a utilização de tecnologias como EDI - Eletronic Data Interchange, teleprocessamento e agora a Internet começa a ser considerada. Discute-se neste trabalho, as peculiaridades do nosso imposto sobre valor adicionado estadual, o ICMS, quanto ao seu perfil bem como questões relacionadas à sua administração pelos Governos a quem cabe o produto da sua cobrança, ou seja, o Controle Fiscal. Assim, o Controle Fiscal, com a utilização das novas tecnologias, deverá ser cada vez mais um instrumento efetivo da Administração Pública. / Many discussions have been made around of tax problem in Brazil and in the world, particularly in European Economic Community, resultant of the consolidation and improvement of European Common Market. In this context is elevated the aspects related on the value added, particularly those concerning to moment of incidence, on origin (production) or on destiny (consumption) and the difficulty of its application, in case of a federal state (country), by subnational entities (membership states). The taxation on the value added on state level in Brazil, in this context, led to adoption of different rates for the same product, according to the operations being internal or interstate and in this second case, according to the region of localization of the states of origin and destiny of operations, although the disequilibrium in this national space, by level at ICMS, with the import of the duty on value added of state competence, by the poorer states persist and it is each time more latent the fiscal war between federate states, represented by a harder dispute, for the option of localization of the new industrial plants to be installed in the country. The information systems of the political entities directly linked (the membership states) and Finance Minister that accumulates and processes the data related to tax, of joined form, had evolved too, using intensively the data processing technology, from the floppy disk of microcomputer to teleprocessing on the movement operation control. The new information technologies have been progressively introduced for the most membership states, there has been use technologies such EDI-Electronic Data Interchange, teleprocessing and now Internet begins to be considered. It is discussed in this work, the peculiarity of our state value added tax, the ICMS, in its profile as well related questions at its administration by the governments who pertains to the result of its collect, as a matter of facts it is, the Fiscal Control. Then, the Fiscal Control, with the use of new technologies, must be each time more an effective instrument of the Public Administration.

Taxes are the most important revenue of the public budgets. The state dedicates great alertness to their right collection. In the area of value added tax, handing in control statement and introducing electronic record of sales, among other things, bring a contribution. The aim of this thesis is to assess effects of these instruments in connection with changes in VAT collection in the Czech Republic. The theoretical part brings a description of individual instruments that are used to increase VAT collection - tax rates, reverse charge, security orders, recapitulative statement, control statement, electronic register of sales. In the practical part the contribution of the adopted measures is surveyed on the basis of estimations and analyses. The effect of the control statement is calculated on the data about excessive deductions. Common influence of the instruments is investigated through analyses of VAT collection and final consumption, it comes to a calculation of possible impacts of the implemented measures. The thesis captures above all the period between the years 2015 - 2018 when the same VAT rates are valid and so computations are not influenced by rate change.