uu.seUppsala University Publications
Change search
ReferencesLink to record
Permanent link

Direct link
Neutral uttagsbeskattning på mervärdesskatteområdet
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2010 (Swedish)Doctoral thesis, monograph (Other academic)
Abstract [en]

The study examines if the provisions regarding private use in the VAT area are in correspondence with the principle of fiscal neutrality. The starting point is taken in the VAT-directive. Thereafter relevant provisions in Swedish VAT-law (ML) and German VAT-law (UStG) are analyzed.

Fiscal neutrality is something relative, and thus must be seen in relation to something in order to gain substance. However, it is possible to discern two main directions in the fiscal neutrality arguments put forward by the Court of Justice. One is neutrality vis-à-vis the VAT system, i.e. burden neutrality. The other is neutrality towards similar and competitive transactions, i.e. competition neutrality.    

The study shows that the provisions concerning taxation of private use are by large designed in line with the principle of fiscal neutrality, and contribute to the maintenance of neutrality in the VAT system.         

An essential factor for ensuring neutral taxation of private use is that private use taxation corresponds to previously made deductions. In some situations Swedish national provisions contradict with fiscal neutrality. In most cases it is possible to achieve neutral taxation by interpreting the provisions in ML in consistence with EU law. 



Place, publisher, year, edition, pages
Stockholm: Norstedts Juridik , 2010. , 346 p.
URN: urn:nbn:se:uu:diva-130385ISBN: 978-91-39-01526-0OAI: oai:DiVA.org:uu-130385DiVA: diva2:349537
Public defence
2010-10-15, Brusewitzsalen, Gamla Torget, Uppsala, 10:15 (Swedish)
Available from: 2010-09-09 Created: 2010-09-07 Last updated: 2010-09-09

Open Access in DiVA

No full text

By organisation
Department of Law

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 3287 hits
ReferencesLink to record
Permanent link

Direct link