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Finns det grund för att lämna ideella föreningar utanför momsträsket?: Är undantaget i 4:8 mervärdesskattelagen konformt med mervärdesskattedirektivet?
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Sports associations play a very important role in the Swedish civil society, and since the 

1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an 

sufficiently closely related. When the conflict of law exists, the directive will be accorded 

priority, which leads to the Swedish Sports Federation must examine and consider

exemption for sports associations the income tax field and VAT field correlate and the 

legislative change resulted in more favorable pre-close solutions for all of Sweden's non- 

profit organizations.  

In June 2008 the European Commission launched a process concerning Swedish 

infringement against EU-law, and with it the Swedish civil society, where all Swedish 

sports associations are included, is threatened. The European Commission wants to, 

among other things, force sports associations into the VAT system for the purpose of 

the VAT Directive to be achieved. The provisions of the Directive do not take into 

account that sports associations in Sweden are non-profit organization therefore no 

correlation is found between the provisions of the VAT Directive and the Swedish 

Mervärdesskattelag. The fact that the principle of neutrality, which is central to the VAT 

system, is not subsequent is said to be the reason why the process of infringement exist.  

Although the infringement of the principle of neutrality can only be accepted partly 

since the exemption in the Swedish Mervärdesskattelag only partly contrary to the 

principle of neutrality. Which is depending on the fact that some of the supplies that the 

which of the supplies that sports associations provides that shall be considered 

approved on the basis of the requirement of close relation of the. 

sports associations provides is closely connected with the sporting activities which is 

consistent with the regulations in the Directive. Concurrently some supplies are not 

Place, publisher, year, edition, pages
2011. , 42 p.
URN: urn:nbn:se:hj:diva-15063OAI: diva2:418701
Social and Behavioural Science, Law
Available from: 2011-06-28 Created: 2011-05-23 Last updated: 2011-06-28Bibliographically approved

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