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-
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
2011. , 42 p.