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Sammansatta tillhandahållanden: EU-momsens behandling av transaktioner med flera komponenter
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2019 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Abstract

Transactions have become more and more complex in contemporary modern economies. Nowadays consumers are often supplied with products that are composed of a wide range of components, consisting of several different goods and /or services. In some cases these kind of supplies have been labeled “composite supplies”. The general approach of the European VAT-system, as represented by the rules of the VAT-directive, deals with common transactions by primarily categorizing them into either supplies of goods or supplies of services. This approach, however, has encountered some issues in regards to categorizing composite supplies. This is partly because there are no clear rules in the directive that states how such a categorization is supposed to be done and partly because of the inherent complexity of composite supplies. For the same reasons there also exist problems concerning the question of how many VAT supplies a composite supply is made of. The European Court of Justice (ECJ) has tried to find a solution to this problem through a series of different cases but uncertainty regarding the subject still remains high. The primary goal of this thesis is therefore to research how the ECJ has decided to deal with composite supplies and whether or not this approach can be considered problematic.    The thesis reveals that the solution provided by the ECJ can largely be said to consist of three different steps. Firstly one needs to examine how many supplies the transaction consists of. Secondly, if the transaction consists of a single supply, one needs to categorize it as either a supply of goods or services. It has become apparent that the court also have a tendency to move on to a third step after the categorization. This step consist of deciding the place of supply.   The thesis comes to the conclusion that the ECJ:s solution is problematic in a series of different ways. These problems seem to manifest in different forms but most of them are connected to the fact that the ECJ has constructed a test which is comprehensive but somewhat unpredictable. Attempts to thwart this unpredictability, however, will have an effect on the ability of the test to account for all circumstances. Because of the intrinsic complexity of modern transactions, it’s therefore not obvious whether or not there exists a better solution.

Place, publisher, year, edition, pages
2019. , p. 77
Keywords [sv]
moms, skatt, skatterätt, sammansatta tillhandahållanden
National Category
Law
Identifiers
URN: urn:nbn:se:uu:diva-381443OAI: oai:DiVA.org:uu-381443DiVA, id: diva2:1303441
Educational program
Law Programme
Supervisors
Examiners
Available from: 2019-04-17 Created: 2019-04-09 Last updated: 2019-04-17Bibliographically approved

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