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-
Nordic Tax Journal 2014:2
Tax News 261
1 Introduction The aim of this article is to contribute to the theory and methodology of comparative value-addedtax (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 valueaddedtax (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 valueaddedtax. The current valueaddedtax 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 valueaddedtax should be
to generate government revenue. The simplest and most
efficient way of doing this is to have a single, common
valueaddedtax 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-addedtax (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 ValueAddedTax could not be applied. The trans-
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 ValueAddedTax (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.
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 ValueAddedTax (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: ValueAddedTax 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