Eleonor Kristoffersson

Cross-border supplies and VAT groups : the Skandia America Corp judgment

(2014). Cross-border supplies and VAT groups: the Skandia America Corp judgment. World Journal of VAT/GST Law: Vol. 3, No. 3, pp. 219-223.

Comparative studies of national law in the EU harmonized VAT

The aim of this article is to contribute to the theory and methodology of comparative value-added tax (VAT) research, especially when comparative studies are carried out in the EU harmonized field of VAT. There are few fields of law that are harmonized to such a great extent as VAT.2 The VAT acts of the Member States have been subject to harmonization for a long time. The first VAT Directives are dated back to 1967.3 Soft (non-binding) law harmonization measures are also taken by the OECD.4 Furthermore, the VAT acts over the world are similar as such, since a VAT system, in order to be a VAT system, has to have some basic elements, such as right to deduction of input VAT and a general taxation of transactions. The VAT is a young tax that has developed rapidly–the last 65 years. Now, it has spread to approximately 160 countries all over the world.5 This article deals with the comparative research method in the field of EU harmonized VAT. The findings in this article regarding the research method may also have

Full deduction of input VAT where goods are sold for a price lower than the cost price

In its case Gemeente Woerden of 22 June 2016, the Court of Justice of the European Union (CJEU) decided that there should be a full deduction on the acquisition of goods, even where the goods are sold for a price lower than the cost price. The court stated that the use of the goods by the purchaser did not affect the right of deduction for the seller. This case confirms the principles of deduction of input VAT already established by the CJEU but puts them into a new light. In this case note, I first describe the case before the national court and the judgment of the CJEU. Thereafter, I analyse the case briefly.

The OECD International VAT/GST Guidelines on Place of Supply of B2B Services and Intangibles

This article deals with the new OECD international VAT/GST Guidelines on place of supply of B2B Services and Intangibles. The Guidelines were approved by the OECD Committee on Fiscal Affairs in January 2014. The aim of the article is to analyse the new Guidelines from an EU law perspective and also from the perspective of how the Guidelines may contribute to reducing the risks of double taxation and unintended non-taxation.

The supply of warranties provided in relation to a supply of goods is not VAT exempt, according to the Swedish Supreme Administrative Court

The supply of warranties provided in relation to a supply of goods is not VAT exempt, according to the Swedish Supreme Administrative Court