Mervärdesskatt vid omstruktureringar
Sammanfattning: This dissertation is a study of VAT consequences of restructures of companies. The main areas that are dealt with are intra-Community intra-company transactions, VAT groups, transfers of shares, transfers of assets, the right to deduction of input VAT related to supporting services to restructures, and the adjustment of input VAT. These areas are analysed from a VAT neutrality point of view. The neutrality is divided into external neutrality, which refers to the neutrality between Member States, and internal neutrality, which concerns the neutrality within the VAT chain. If taxable persons are fully relieved from VAT, the VAT will not influence their behaviour or their business strategies.The VAT neutrality is not realized in all respects concerning restructures. The external neutrality is not completely accomplished regarding intra-Community acquisitions, VAT groups, cross-border transfers of assets and the adjustment of input VAT. The internal neutrality lacks concerning which entities that may form a VAT group, some transfers of assets, and the right to deduct input VAT for supporting services for transfers of shares.Generally the compliance of the Swedish VAT Act (Sw:mervärdesskattelagen) with the EC provisions is satisfying. However, some deficiencies of EC conformity are identified in this thesis. The most serious breach of EC Law is probably the “passing-through-provision” in chapter 8 § 4 paragraph 1 Nr. 5 and paragraph 2 Swedish VAT Act, which is not supported by the Sixth VAT Directive and, moreover, is contrary to the principle of non-discrimination. De lege ferenda my opinion is that the lack of external neutrality should be abolished on EC level through further harmonisation on the area of VAT. The lack of internal neutrality may generally be abolished on a national level within the frames of the Sixth VAT Directive. The passing-through provision should, according to my opinion, be removed.
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