Mervärdesskatt och tullavgifter

I denna bok presenteras gällande svensk lagstiftning, EU-rätt och relevant rättspraxis avseende mervärdesskatt. Utmärkande för framställningen är kombinationen av teoretiskt och praktiskt anslag. Författarna representerar både den vetenskapligt och den praktiskt verksamma sidan på mervärdesskatteområdet.

Mervärdesskatt i teori och praktik är indelad i en allmän och i en särskild del. I den allmänna delen behandlas mervärdesskattens syfte och utformning, principer, rättskällor samt skattskyldighet och avdragsrätt. Denna del är avsedd att ge läsaren grunderna för mervärdesskatten och därmed underlätta studiet av de frågor som behandlas i den särskilda delen av boken.

I den särskilda delen ges fördjupade redogörelser och i vissa fall författarnas egna synpunkter på ett urval aktuella problemområden, t.ex. företagsförvärv, gränsöverskridande handel, fastigheter och konkurssituationer. Avsikten har i första hand varit att åstadkomma en problemorienterad, snarare än en heltäckande framställning.

Bokens upplägg gör att den med fördel kan användas såväl i skatterättsutbildning på universitets- och högskolenivå som av praktiskt verksamma jurister och ekonomer.

Denna bok ger läsaren en heltäckande introduktion till mervärdesskatten, både till dess teoretiska grund och till dess praktiska effekter. Den är avsedd för studier inom ekonomi, juridik och andra ämnen som kommer i kontakt med skattelagstiftning. Boken kan även användas av yrkesverksamma som önskar få en ökad förståelse för mervärdesskatt.

Den fjärde upplagan är helt omarbetad mot bakgrund av den nya mervärdesskattelagen som införs den 1 juli 2023. Lagstiftarens syfte med den nya lagen har varit ett enklare språk och en bättre struktur som följer mervärdesskattedirektivet. Den nya upplagan ger dig en tydlig och övergripande introduktion till vår EU-harmoniserade mervärdesskattelagstiftning.

Författare: Anna Sandberg Nilsson är momsexpert på Svenskt Näringsliv och Lena Westfahl är auktoriserad skatterådgivare och momsexpert på Grant Thornton.

Fastighetsmoms är en introducerande handbok som ger läsaren en första och mycket god inblick i hur regelverket om fastigheter och moms fungerar och vad som är viktigt att tänka på. Systemet med den frivilliga skattskyldigheten omgärdas av ett snårigt regelverk som innebär både möjligheter och besvärligheter för tillämparen. Här ges på ett enkelt sätt förståelse för regelverket, varför det finns och vilken nytta man kan ha av det. Boken är full med levande och illustrativa exempel samt ger goda råd kring kontakten med Skatteverket. Den innehåller även en beskrivning av byggmomsen. Fastighetsmoms vänder sig till alla som arbetar med fastigheter och som behöver en sammanhängande och grundläggande kunskap inom området fastighetsmoms. Boken lämpar sig särskilt för alla som arbetar med redovisning, fastighetsmäkleri och övrig juridisk rådgivning i samband med fastighetsförsäljningar.

Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value.

Most of us think of tax as a pocketbook issue: how much we owe, how much we''ll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion.

After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.

This book offers a comprehensive overview from diverse perspectives of online gaming technology, policy, and experiments to understand and review the Indian approach. It starts with the technological viewpoint on the governance and regulation of online gaming and includes the Indian experiment in governing and regulating it. The book brings a nuanced approach related to the perspectives of various stakeholders, the players, the developers, the gamers, the regulators, the law enforcement agencies, the industry and most importantly, the consumers, who are also the intended audience of the work.

The book is for Professionals and scholars in the fields of Online Gaming in computer science, Law, and other related discipline. It also serves as a textbook for students for Online Gaming courses.

This book offers a comprehensive overview from diverse perspectives of online gaming technology, policy, and experiments to understand and review the Indian approach. It starts with the technological viewpoint on the governance and regulation of online gaming and includes the Indian experiment in governing and regulating it. The book brings a nuanced approach related to the perspectives of various stakeholders, the players, the developers, the gamers, the regulators, the law enforcement agencies, the industry and most importantly, the consumers, who are also the intended audience of the work.

The book is for Professionals and scholars in the fields of Online Gaming in computer science, Law, and other related discipline. It also serves as a textbook for students for Online Gaming courses.

Much of your company’s success in global trade will be determined by how well you manage contracts and agreements for sale or purchase. Mastering the Business of Global Trade: Negotiating Competitive Advantage Contractual Best Practices, Incoterms, and Leveraging Supply Chain Options explains the key elements any international business person must know, but more importantly, it also describes how to use negotiation skills, leveraged options, and Incoterms to extract the maximum benefits from your supply chain.At the end of the day, landed costs determine pricing and profits. As such, the book clearly explains how landed cost modeling works and how you can use these business models to leverage supply chain options. Illustrating how Inco terms impact compliance and risk, it details options to help you reduce your exposure to risk as well as best practices to help you steer clear of compliance issues that can cause costly delays.Managing global supply chains is about constantly striving for efficiency, driving down costs, and increasing profits. With this book, you will not only learn how to negotiate better contracts, but you will also learn how to manage relationships with freight forwarders and customhouse brokers in a manner that will help you get the most value from your service agreements.The book establishes a very simple, yet comprehensive, roadmap that both the neophyte and the more experienced global supply chain executive can easily follow and master. By following the time-proven advice and roadmap detailed in these pages, you will learn that it is possible to engage in more deals and increase your returns, while reducing your overall risk exposure.Thisbook is part of The Global Warrior series.

Have you anything to declare? This is the phrase that leaps to mind when mention is made of Her Majesty’s Customs and Excise. But the sometimes embarrassing request to the incoming traveller to declare everything acquired abroad is only one aspect of the many functions performed by this Department, one of the two great Revenue Departments of the United Kingdom. The collection of Customs duties in this country has a long and colourful history and this book, originally published in 1962 makes full use of vivid historical illustrations to show how the Department had developed this part of its activities over the centuries.

Revenue stems not only from Customs duties on imported goods but also from Excise levies on home-produced goods. The flow of beer to the consumer generates a flow of revenue to the Exchequer; smoking involves a further contribution. The Purchase Tax is yet another source of Revenue collected by the Department. The sources, the flow, and the channels are all fully described in this book.

The levying of duties means problems of assessment for the Department. How does it measure quantities accurately? How does it analyse the properties of a product? At what point in time should the duty be paid? These are just a few of the questions answered in this volume.

The administration of import, export and exchange controls is also part of the Department’s work. This includes functions which range from controlling the export of currency, securities and diamonds to controlling the import of obscene literature (this in accordance with rulings of the Courts), and ensuring parrots are destined for areas where they cannot spread disease among poultry.

Have you anything to declare? This is the phrase that leaps to mind when mention is made of Her Majesty’s Customs and Excise. But the sometimes embarrassing request to the incoming traveller to declare everything acquired abroad is only one aspect of the many functions performed by this Department, one of the two great Revenue Departments of the United Kingdom. The collection of Customs duties in this country has a long and colourful history and this book, originally published in 1962 makes full use of vivid historical illustrations to show how the Department had developed this part of its activities over the centuries.

Revenue stems not only from Customs duties on imported goods but also from Excise levies on home-produced goods. The flow of beer to the consumer generates a flow of revenue to the Exchequer; smoking involves a further contribution. The Purchase Tax is yet another source of Revenue collected by the Department. The sources, the flow, and the channels are all fully described in this book.

The levying of duties means problems of assessment for the Department. How does it measure quantities accurately? How does it analyse the properties of a product? At what point in time should the duty be paid? These are just a few of the questions answered in this volume.

The administration of import, export and exchange controls is also part of the Department’s work. This includes functions which range from controlling the export of currency, securities and diamonds to controlling the import of obscene literature (this in accordance with rulings of the Courts), and ensuring parrots are destined for areas where they cannot spread disease among poultry.

This book provides invaluable practical guidance to the grant, renewal, assignment and surrender of business leases. The procedures involved are explained clearly and concisely, with each constituent part of a commercial lease being examined, and useful hints given on drafting.

The book covers key case law and legislation, the latest information concerning time limits and court fees, the VAT consequences for the letting of business premises, rent reviews and statutory renewals. The book also summarises and offers practical analysis of the Landlord and Tenant (Covenants) Act 1995.

This book provides invaluable practical guidance to the grant, renewal, assignment and surrender of business leases. The procedures involved are explained clearly and concisely, with each constituent part of a commercial lease being examined, and useful hints given on drafting.

The book covers key case law and legislation, the latest information concerning time limits and court fees, the VAT consequences for the letting of business premises, rent reviews and statutory renewals. The book also summarises and offers practical analysis of the Landlord and Tenant (Covenants) Act 1995.

This book provides a comprehensive description of the protectionist system that has for some years been in force in Great Britain.

It explains in simple language the principles and difficulties involved in framing and administering a customs and excise tariff, which has both revenue and political purposes. There is a in-depth description of the United Kingdom collecting machinery, an historical account of the tariff since 1914, and a discussion of the political objects such as Imperial Preference. The problems of tariff negotiating are discussed, and trade agreements made, including that with the U.S.A., are summarized.