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Leveranser och unionsinterna förvärv i mervärdesskatterätten
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2019 (Swedish)Doctoral thesis, monograph (Other academic)
Description
Abstract [en]

Leveranser och unionsinterna förvärv i mervärdesskatterätten – Supplies and Intra-Union Acquisitions of Goods under VAT

The objective of this thesis is to analyze the VAT rules regarding supplies and intra-union acquisitions of goods based on the notion that a purpose of harmonized VAT is to further the internal market. This objective originates from the tension that has been created between the two mentioned transaction types, where a transaction involving goods is treated one way if it is carried out domestically and another if it is done in a cross-border context.

How transactions are classified determine different obligations for the taxable person that carries them out. Among other things, it affects the place of supply and thus which member state that has the right to tax the transaction. It also affects which kind of administrative obligations the taxable person has and where he or she needs to fulfill them.

Since the idea of the internal market within the EU is to create an area without internal frontiers where free movement of goods (among other things) is ensured, it can be questioned if a harmonized system that treats cross-border supplies differently from domestic supplies fully improves the function of the internal market.

To answer that question, it is necessary to study how supplies and intra-union acquisitions of goods are treated within the VAT system, both regarding the classification of the transactions and the consequences the classification result in. Further, it is also required to compare the findings regarding the VAT treatment of said rules with various benchmarks concerning how VAT rules should be constructed in light of the purpose to further the internal market.

By conducting a study based on these parameters, it is possible to shed some light on a topic that has been intensely discussed on a European level during the last decade, namely how the VAT treatment of goods should be in the definitive VAT system.

Place, publisher, year, edition, pages
Uppsala: Iustus förlag, 2019. , p. 322
Series
Skrifter från Juridiska fakulteten i Uppsala, ISSN 0282-2040 ; 137
Keywords [sv]
Moms, Mervärdesskatt, Inre marknaden, Leverans av varor, Kedjetransaktioner, Karusellhandel
National Category
Law
Research subject
Fiscal Law
Identifiers
URN: urn:nbn:se:uu:diva-399132ISBN: 978-91-7737-091-8 (print)OAI: oai:DiVA.org:uu-399132DiVA, id: diva2:1377854
Public defence
2020-01-17, Brusewitzsalen, Gamla torget 6, Uppsala, 10:00 (Swedish)
Opponent
Supervisors
Available from: 2019-12-13 Created: 2019-12-12 Last updated: 2019-12-13

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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More styles
Language
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  • nn-NO
  • nn-NB
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  • Other locale
More languages
Output format
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  • asciidoc
  • rtf