Neutral uttagsbeskattning på mervärdesskatteområdet
Sammanfattning: 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.
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