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En kommentar till de nya omsättningslandsreglerna för tjänster
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Since the Act of Value Added Tax in Sweden went into force in 1994 it has been the main regulation of the Swedish Value Added Tax (VAT) payment. As a result of the Swedish admission to the European Union (EU) in 1995, continuous changes have been made to the VAT Act in order to conform with the EC directive of VAT. The Swedish membership of the EU has involved an implementation of the EC law into the Swedish legal system. Therefore, the EC law must always be considered when applying Swedish national law. As from 1 January 2010 the VAT Act has been entered with new VAT regulations, regarding the taxation of services in foreign trade, as a result of the EC directive 2008/8. The purpose of these changes is simply to align the Swedish regulations with EC law. In order to achieve this alignment the Chapter 5 of the VAT act has been restructured. The aim of this thesis is to analyse the significance of the new VAT regulations in Swedish national law and to compare the changes with the previous wording of the VAT act. The conclusion is that the theory of the previous wording has not been changed by the new wording of the VAT act. The principal change has been made to the structure of Chapter 5 of the VAT act.

Place, publisher, year, edition, pages
2011. , 30 p.
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik, omsättningslandsregler, mervärdesskatt, skatterätt
URN: urn:nbn:se:ltu:diva-46689Local ID: 44f1c201-6948-4fc8-9e4f-365d3ab36d5cOAI: diva2:1020004
Subject / course
Student thesis, at least 15 credits
Educational program
Jurisprudence, bachelor's level
Validerat; 20110130 (anonymous)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

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Torkkeli, Per

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