Iva e servizi di comunicazione nel modello comunitario e nell'esperienza italo-svedese

Sammanfattning: That PhD research was mainly concerned with the national implementations of Directives1999/59/EC and 2002/38/EC, currently contained in Directive 2006/112/EC, in respect tocommunication services in the field of VAT and territoriality of intellectual services andintangible assets, in both Sweden and Italy. It aimed at providing an overview of Communityrequirements, and of current issues, national debates, steps towards compliance and thedifferent degree of harmonisation within the European regulatory framework attained in thetwo countries. It also detailed the changes in Swedish and Italian VAT Tax Law in connectionwith communication services. Special attention was devoted to providing a correct model forthe classification of transactions relating to telecommunications services, radio and televisionbroadcasting services and services supplied by electronic means, at both the Community andnational levels, as this identification and classification directly shapes the very way the rules ofterritoriality are applied.As such, that research targeted some of the most critical aspects of the nationalimplementations in the two countries and their possible lack of harmonization with theEuropean framework:1. the problem of the identification and classification of telecommunication services, radioand television broadcasting services and services supplied by electronic means at theCommunity level and in the two countries, in relation to territoriality;2. the principle of territoriality at the Community level in the field of telecommunications,radio and television broadcasting and electronic services, and its implementation in Swedenand Italy;3. the VAT rates applicable to each of these services and the impact of these rates onnational tax systems.Therefore, that research did not investigate European legislation per se, but rather as seenthrough the lens of national systems as they are implemented by means of laws and decrees.The results showed a lack of harmonization connected with the national implementation ofDirectives and suggested the factual possibility that double imposition (or lack of imposition aswell) issues may rise in transactions between Member States. It was clear how these issuesbuilt on a generic lack of clarity which is evident in the text of the Directives, and inimplementation errors at the national level.