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Swedish Supreme Administrative Court: The Swedish Group rule on Non-deductible input VAT is neither in compliance with the VAT Directive nor the Freedom of Establishment
Uppsala universitet, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Juridiska fakulteten, Juridiska institutionen.
2013 (engelsk)Inngår i: World Journal of VAT/GST Law, Vol. 2, nr 2, s. 154-161Artikkel i tidsskrift, Editorial material (Fagfellevurdert) Published
Abstract [en]

The Swedish Supreme Administrative Court (SAC) recently delivered its judgments in two cases regarding the possibility of transferring the non-deductible input VAT in a cross-border situation. According to the Swedish VAT Act this was only possible in non-cross-border situations. Basing its judgments on EU-law, the SAC decided that Swedish law was an unlawful implementation of the VAT Directive as well as a breach of the fundamental freedom of establishment in the TFEU.

sted, utgiver, år, opplag, sider
2013. Vol. 2, nr 2, s. 154-161
HSV kategori
Forskningsprogram
Finansrätt; Europarätt
Identifikatorer
URN: urn:nbn:se:uu:diva-204482DOI: 10.5235/20488432.2.2.154OAI: oai:DiVA.org:uu-204482DiVA, id: diva2:639183
Tilgjengelig fra: 2013-08-06 Laget: 2013-08-06 Sist oppdatert: 2014-03-26bibliografisk kontrollert

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