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The general rule in EU law is that value-added tax (VAT) is to be levied on all goods and services. There are a number of exceptions, however, one of which applies to certain medical services. This paper examines the legal basis for tax exemptions in EU VAT law and in Swedish law, with particular attention to the extent to which the rapidly growing private health-care sector is covered by these tax exemptions.


This article discusses proactive public disclosure of taxpayer information and how this may form a new strategy for securing tax compliance by tax administrators. It reports a case study from the Danish Customs and Tax Administration in which consumers of services-over a short period of time-were informed about businesses’ lack of value-added tax (VAT) registration. Our approach to the case is twofold: First, the article lays out a legal analysis of the disclosure practice, and second, the article presents an organizational analysis of why the practice was initiated. The analyses show that using proactive public disclosure is compatible with the Duty of Confidentiality, but incompatible with Good Public Governance. Furthermore, the analyses show that there are a number of strong organizational rationales for using proactive public disclosure, despite its apparent incompatibility with Good Public Governance. The article is innovative in that it combines a legal and organizational approach to analyse a new regulatory strategy within tax administration.

pension funds), has two compo- nents: (i) a levy on total remuneration paid to employees and (ii) a special income tax on institutions’ corporate income tax base in excess of ISK 1 billion.1 In 2013, the rate of the wage tax was 6.75% but it has been was lowered to 5.5% in 2014. to counterbalance the increase in the bank tax. The rate of the special income tax is 6% and has been un- changed since implementation. 1 This second component was introduced via amendments to the act on inco- me tax. Nordic Tax Journal 2014:2 Tax News 261 4. Value added tax The

1 Introduction The aim of this article is to contribute to the theory and methodology of comparative value-added tax (VAT) research, especially when comparative studies are carried out in the EU harmonized field of VAT. There are few fields of law that are harmonized to such a great extent as VAT. The main harmonizing act is Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (the VAT Directive). The VAT acts of the Member States have been subject to harmonization for a long time. The first VAT Directives are dated back to


consumption and property taxation, to improve the overall functioning of the economy. The Commission also proposed changes to the value added tax. The current value added tax system features re- duced rates and exemptions influence the composition of production and consumption. The Commission was of the opinion that the sole purpose of value added tax should be to generate government revenue. The simplest and most efficient way of doing this is to have a single, common value added tax rate and make all goods and services tax- able. However, a change to a single rate would

1 Introduction and EU Background 1.1 Problems with VAT Grouping Schemes Value-added tax (VAT) grouping schemes, whereby several legally independent entities are treated as a single taxable person for VAT purposes, are common and well known in the world of VAT/general sales tax (GST). While some of the typical elements of VAT grouping schemes are quite similar in most national VAT grouping schemes (there is one taxable person, internal supplies are outside the scope of VAT, VAT deductions are made on a group basis, only one VAT return is made, etc.) Doesum et al


allocated to these assets and the rest to the goodwill. The goodwill referred to customer relationships as well as such kind of know-how and human capital which was transferred with the staff. The limited liability company continued the activities which had earlier been in VAT exempt use in the state-owned enter- prise of the group of municipalities. The SAC ruled that the limited liability company did not use the assets and services in way which is subject to VAT. Therefore, Section 19 a of the Finnish Value Added Tax could not be applied. The trans- fer of

with EU Regulation No. 883/2004 and the free movement of services (Art. 56 VWEU). Sweden has a special income/wage tax law. In Swedish: Lag om särskild löneskatt på vissa förvärvsinkomster (1990:654). Sweden answered that the tax could not be characterized as a social security contribution under EU Regulation No. 883/2004 because the tax gives no right to claim social security benefits. The tax was introduced in order to create a neutral levy on income derived from lucrative activities, comparable to a Value Added Tax (VAT). See also Björn Westberg, Sweden

impact on the economyand society at large. And then theywill be grateful that all these collection, compilation, and analysis of the tax structure for 150 years have been made. Momsfri sjukvård Iustus, 2015, 208 pages Author: Robert Påhlsson⁴ Reviewer: Henrik Stensgaard⁵ According to the preface, the purpose of the book ‘Momsfri Sjukvård’ is to carry out a jurisprudential study of the Value Added Tax (VAT) exemption of medical care. The book is intended for use in an academic context, but also for the use of legislators and practitioners. As often seen, in relation to

Office/Branch Relationships from the Perspective of Swiss VAT, International VAT Monitor, 2010, Volume 21, No 1 samt Alain Charlet og Dimitra Koulouri, Relations between Head Offices and Permanent Estab- lishments. VAT/GST v. Direct Taxation: The Two Faces of Janus, published in: Value Added Tax and Direct Taxation – Similarities and Differences, ed. Michael Lang, Peter Melz og Eleonor Kristoffersson, IBFD, 2009. 24. Dog under forudsætning af, at der ikke er eksplicitte fravigelser til dette i lovgrundlaget. Se hertil nedenfor i afsnit 3. Nordic Tax Journal 2014