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.

MOMS är en utförlig och praktisk momshandledning där alla momsregler förklaras på ett begripligt sätt. En större del av boken handlar om de speciella momsreglerna vid transaktioner med utlandet, både när det gäller varuhandel och köp/försäljning av tjänster. Boken innehåller även fördjupningskapitel om viktiga och speciella områden som fastigheter, kultur, bilar, idrott, verksamhetsöverlåtelser, förskott, utlägg och vidarefakturering samt vinstmarginalmoms. Den avslutande delen av boken består av en omfattande lexikondel där du snabbt och lätt hittar den information du söker.

Mervärdesskatt har funnits i Sverige sedan 1969. Strax dessförinnan beslutade de dåvarande EG-länderna (numera EU) att det var just mervärdesskatt som skulle användas som gemensam allmän konsumtionsskatt. Sedan dess har mervärdesskatten fått ett stort genomslag internationellt. I princip alla betydelsefulla ekonomier förutom USA använder mervärdesskatt av något slag för att beskatta sin konsumtion. Mervärdesskatten är en viktig inkomstkälla för staten. Denna bok är främst avsedd som lärobok och introduktion för dem som vill lära sig och förstå mervärdesskattens grunder.

The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States.This volume also includes commentary on the Union Customs Code and secondary legislation, and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax.

With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses.VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level.Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.

Weaponising Evidence provides the first analysis of the history of the international law on tobacco control. By relying on a vast set of empirical sources, it analyses the negotiation of the WHO Framework Convention on Tobacco Control (FCTC) and the tobacco control disputes lodged before the WTO and international investment tribunals (Philip Morris v Uruguay and Australia - Plain Packaging). The investigation focuses on two main threads: the instrumental use of international law in the warlike confrontation between the tobacco control advocates and the tobacco industry, and the use of evidence as a weapon in the conflict. The book unveils important lessons on the functioning of international organizations, the role of corporate actors and civil society organizations, and the importance and limits of science in law-making and litigation.

In this Concise Encyclopedia, leading academics and practitioners provide an overview of international sales law as created by the United Nations Convention on Contracts for the International Sale of Goods (CISG). With over 120 easily-navigable entries, the Encyclopedia presents an essential examination of key topics in this field.With references to case law from multiple jurisdictions and arbitral tribunals, this is an incisive and invaluable resource for students, academics and legal professionals interested in international commercial law, trade law and public international law.Key Features:Succinct bibliographies to guide further readingEntries organized alphabetically for ease of navigationOver 120 entries written by expert international academics and practitionersHighlights recent trends and developments in case law across global jurisdictionsA concise overview of key and emerging topics in the field of international sales law

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

Sales: Problems and Materials give students a basic understanding of sales of goods transactions and how Article 2 of the Uniform Commercial Code (UCC) is applied to them. Built around a series of problems, the book connects real case studies and the author's original material directly to the text of Article 2.The text discusses the scope of the code, how it functions when circumstances of a transaction change, remedies for breach of contract, and the risk of loss. Other topics include performance, warranties, and title. Students learn how the code is a system of inter-related rules that work together to facilitate the sale of goods and resolve related disputes.The revised first edition features revisions throughout to ensure the content is accurate and up-to-date. Additionally, the problems have been updated or replaced based on student feedback.Sales: Problems and Materials helps students recognize the UCC as the primary source of commercial law. It gives students a level of comfort and confidence with Article 2 that will enable them to effectively address the needs of their clients once they enter into practice. The book is ideal for law courses that cover sales transactions.

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences and law, expertly written by the world s leading scholars.Providing a concise overview of the basic doctrines underlying the UN Convention on Contracts for the International Sale of Goods (CISG), Clayton Gillette explores their ambiguities and thus considers the extent to which uniform international commercial law is possible, as well as appraising the extent to which the doctrines in the UN Convention reflect those that commercial parties would prefer. With its compelling combination of doctrine and theory, this book makes an ideal companion for students and legal scholars alike.Key features include:Concise and compact overview of the CISGIncludes contemporary developmentsProvides a theoretical basis for evaluating international sales lawConsiders perspectives of economic analysis of law.

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences and law, expertly written by the world s leading scholars.Providing a concise overview of the basic doctrines underlying the UN Convention on Contracts for the International Sale of Goods (CISG), Clayton Gillette explores their ambiguities and thus considers the extent to which uniform international commercial law is possible, as well as appraising the extent to which the doctrines in the UN Convention reflect those that commercial parties would prefer. With its compelling combination of doctrine and theory, this book makes an ideal companion for students and legal scholars alike.Key features include:Concise and compact overview of the CISGIncludes contemporary developmentsProvides a theoretical basis for evaluating international sales lawConsiders perspectives of economic analysis of law.

Fifty years on from the introduction of Value Added Tax (VAT) across the European Union and its Member States, this comprehensive book provides a practical commentary on, and analysis of, the harmonised system of VAT in the EU.This meticulously researched reference work not only analyses legislation and case law, but also examines them in the broader context of the operation of EU law. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book includes a detailed discussion of the relevant case law of the Court of Justice of the European Union, considering cases critically with a view to identifying underlying trends and principles.Key features include:consideration of the broader context in which EU law operatescomprehensive, simultaneous analysis of legislation and case lawcritical examination of principles underpinning relevant case lawa definitive exposition of the present state of the harmonised EU VAT system.EU Value Added Tax Law will prove to be an indispensable source of practical knowledge and background information for tax practitioners advising clients and in-house tax advisers assisting their employers in relation to VAT in the EU, as well as officials of tax authorities in EU Member States. Academics researching or teaching VAT will also find this book's detailed and critical coverage invaluable.Contributors include: S. Black, E. Hellier, T. Lall, KPE Lasok, H.L. McCarthy

This authoritative research review presents and discusses carefully selected scholarly articles that describe and examine the principles of international sales law, as set forth in the United Nations Convention on Contracts for the International Sale of Goods (CISG). These seminal pieces reflect various viewpoints of authors from different countries and legal systems, and offer a range of distinct methodological approaches to legal analysis. The review is an invaluable source of reference, providing the reader with both an international and an interdisciplinary perspective on the CISG and its application.

Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the relevant legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.This multidisciplinary book provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, state aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law - not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements.An essential resource for students and scholars of EU taxation law, this Handbook will also appeal to practitioners and government officials working in taxation across the EU and beyond.Contributors include: N. Bammens, G. Bizioli, L. Cerioni, I. De Troyer, A.P. Dourado, M. Gammie, W. Haslehner, M. Helminen, S. Hemels, C.A. Herbain, J. Hey, R. Ismer, S. Kargitta, G. Kofler, M. Lamensch, R. Luja, R. Lyal, A. Maitrot de la Motte, C.H.J.I. Panayi, K. Perrou, S. Piotrowski, A. Pirlot, E. Reimer, R. Seer, D. Smit, K. Spies, R. Szudoczky, E. Traversa, F. Vanistendael

This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals. It covers guidance on VAT and property issues including:Introduction to VAT concepts: VAT terminology, Legislation, Definitions.Land TransactionsResidential property: New build, Extension and refurbishment, Renovations and alterations, Conversions, Facilities for the disabled, Transactions between landlord and tenant, DIY house builders, Caravans and houseboats, Listed/protected buildings.Residential and charitable use buildings, Housing Associations, Cultural bodiesCommercial property: Construction industry, the election to waive exemption, Supplies not affected, Making an election, Revoking an election, Input tax claims, Avoidance rules, Premiums, surrenders and inducements, Specialist services, Transfer of a business as a going concernAnti-avoidance legislationGuarantees, Partial exemption, Input tax recovery, the capital items scheme.Includes detailed HMRC guidance and forms on CD-ROM.

Fully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 31 years.The most widely used UK University tax textbook!It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year.While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2024/2025 edition, maintains its clarity and brevity.Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making.Features - - Fully updated and revised to include the Finance Act 2024- Designed to support independent or classroom study.- A glossary of key terms and concepts.- More than 100 useful questions and mini case studies.- A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers.- Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT, AAT etc.

This comprehensive and popular annually updated textbook provides students of UK taxation with a thorough knowledge of: Income tax, Corporation tax, Capital gains tax, Inheritance tax, Value added tax.The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning.It is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation.Past exam questions (updated to current year rules), with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations.This edition has been updated for all those provisions of the 2023 and 2024 Finance Acts that relate to the tax year 2024/25. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.

Fully updated each year, Taxation: Policy and Practice continues to provide coverage of the UK's tax system as it has for 32 years.The most widely used UK University tax textbook!It is an excellent aid to support a first course in tax, or as a general introduction to this topic. Written in an accessible style with many examples, activities and questions throughout, this textbook gives the reader a thorough understanding of the UK's taxation principles and current practices. The companion website provides additional questions and answers, links to other tax materials available online and commentary on tax developments as they occur throughout the year.While the UK tax system becomes ever more complicated and many text books and guides reflect this trend, Taxation: Policy and Practice 2025/2026 edition, maintains its clarity and brevity.Reader friendly and informative, this text is based on a structured conceptual framework. Updated annually to ensure an accurate reflection of the current tax climate, it avoids unnecessary and confusing detail. It provides an ideal introduction to both macro and micro perspectives of UK taxation, fiscal policy and decision making.Features - - Fully updated and revised to include the Finance Act 2025- Designed to support independent or classroom study.- A glossary of key terms and concepts.- More than 100 useful questions and mini case studies.- A comprehensive package of further materials available for purchasers from the website including many extra exam and practice questions, with answers.- Ideal for students studying UK tax for the first time for a degree course or for professional tax examinations for ACCA, CIMA, ICAEW, ICAS, CIPFA, ATT, AAT etc.

This comprehensive and popular annually updated textbook provides students of UK taxation with a thorough knowledge of: Income tax, Corporation tax, Capital gains tax, Inheritance tax, Value added tax.The book provides numerous illustrative examples of the practical operation of statute and case law and provides a wide variety of end-of-chapter questions for self learning.It is aimed at students studying for both University degree programmes incorporating courses in UK taxation and also students studying tax courses for professional qualifications in accounting, banking, management and taxation.Past exam questions (updated to current year rules), with solutions, are provided in the text from the ACCA, CIMA and CIOT examinations.This edition has been updated for all those provisions of the 2024 and 2025 Finance Acts that relate to the tax year 2025/26. In particular, it incorporates all the new personal tax rates, allowances and reliefs, together with changes for self employed businesses, employment tax rule changes and VAT changes.

This is a timely update of Ian Fleming’s invaluable guide, first published in 2006.For anyone involved in the administration of golf clubs, and in particular with their finances, grappling with VAT has been a thorny issue ever since it was introduced in the UK in 1973.This book explains the basic rules of VAT as they affect golf clubs. Written for club secretaries, treasurers, finance committee chairmen and accounting practices that have golf clubs as their clients, it highlights many of the most common problems likely to arise in the context of VAT. The author offers practical advice, such as how to avoid an unexpected VAT bill on a refurbishment of the clubhouse.With this book as a reference, it will be easier to avoid the many VAT ""bunkers"" which can create unwelcome and costly traps for golf clubs.The third edition includes a new chapter to cover the consequences of the Bridport and West Dorset Golf Club case and new HMRC guidance.

VAT and Financial Services takes the reader through the relevant legislation and case law, the legal concepts such as time and place of supply, the distinction between goods and services, what is taxable, and the interaction of these elements; examines the consequences of outsourcing (through a detailed study of 10 significant cases); looks at the key issues facing financial services and insurance; and then discusses the VAT cost sharing exemption.Since the third edition, there have been significant developments, including (most obviously) Brexit. The key VAT change is that EU legislation is no longer primary legislation (although many EU VAT principles, obligations and rights have been 'retained') and ECJ court decisions are, in general, no longer binding although 'a court or tribunal may have regard to anything done on or after exit day by the European Court, another EU entity or the EU so far as it is relevant to any matter before the court or tribunal' (European Union (Withdrawal) Act, 2018 s6(2)). Also, the Court of Appeal decision in HMRC v Perfect [2022] EWCA Civ 330, which is an excise duty case but more widely applicable, confirmed that decisions from any referrals to the ECJ made before 31 December 2020 remain binding on the UK even if the decision is issued after that date.In addition to this general change, there have been some more specific changes, for example the changes to the VAT (Specified Supplies) Order 1999, which now treats supplies to persons in the EU in the same way as supplies to persons outside the EU and some changes to the status of EU pension funds.A further change has been to the status of Cost Sharing Groups, an arrangement that allows persons who carry on certain activities to form a group to share costs without creating sticking VAT. As Cost Sharing groups are no longer available to the financial services and insurance sectors, the chapter and appendix covering these have been removed from this edition. Appendices include: contracts of insurance; Lloyd's VAT arrangements; HMRC ABI partial exemption guidance for the insurance sector; TOGC legal extracts; and the VAT territory of the EU.Finance directors and finance controllers in the financial services and insurance sectors and at those who advise these sectors should all find the book helpful.

This Town and Parish Council VAT Guide is an easy reference guide for those engaged in administering the financial affairs of town and parish councils in England and community councils in Wales. It focuses on the typical range of activities that these local authorities will have. It will be of use to town and parish clerks or treasurers and those responsible for the book-keeping of these organisations, as well as those responsible for auditing such bodies. The authors give the reader the basic concepts of the tax and a degree of familiarity with the common technical terms used by H M Revenue and Customs (HMRC) in its own guidance. The most common terms are set out in the glossary. The 2nd edition has been updated to incorporate changes as a result of the Finance (No. 2) Act 2024

VAT and Financial Services takes the reader through the relevant legislation and case law, the legal concepts such as time and place of supply, the distinction between goods and services, what is taxable, and the interaction of these elements; examines the consequences of outsourcing (through a detailed study of 10 significant cases); looks at the key issues facing financial services and insurance; and then discusses the VAT cost sharing exemption.Since the last edition, whilst there have been relatively few legislative changes, there have been some significant changes in HMRC's interpretation and guidance on issues such as pensions (employers right to VAT recovery on investment management costs) and VAT groups (a restoration of HMRC's position that existed prior to the Skandia case).Finance directors and finance controllers in the financial services and insurance sectors and at those who advise these sectors should all find the book helpful.