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Vilken betydelse får SKF-domen för mervärdesbeskattningen i samband med aktieavyttringar?

Jakobsen, Daniel LU (2011) HARK12 20111
Department of Business Law
Abstract
A disposal of shares is exempted VAT within the act of the sixth VAT directive. The VAT directive is harmonized with the Swedish VAT law. Thus the case outcome affects the Swedish Vat law in which way the law is extended and applicable. The European Court of justice (ECJ) came to the conclusion in the SKF-case, C-29/08, that there might be a right to deduct VAT on services acquired to complete a disposal of share. Services consisted of buying help from a law firm in the act of completing a deal. The law firm where apprehending contracts and due diligence during the meetings with the possible buyers. Due to previous practice, the case made a clear change whether there are right to deduct VAT or not. The main focus of this bachelor thesis is... (More)
A disposal of shares is exempted VAT within the act of the sixth VAT directive. The VAT directive is harmonized with the Swedish VAT law. Thus the case outcome affects the Swedish Vat law in which way the law is extended and applicable. The European Court of justice (ECJ) came to the conclusion in the SKF-case, C-29/08, that there might be a right to deduct VAT on services acquired to complete a disposal of share. Services consisted of buying help from a law firm in the act of completing a deal. The law firm where apprehending contracts and due diligence during the meetings with the possible buyers. Due to previous practice, the case made a clear change whether there are right to deduct VAT or not. The main focus of this bachelor thesis is to examine how the Swedish VAT law changes from the outcome of the SKF-case from ECJ. The head question is to examine what the impact will be of the sur case and how it changes the right to deduct VAT from service assigned by a disposal of shares. (Less)
Abstract (Swedish)
EU-domstolen har fastslagit, med anledning av SKF-målet, att det kan föreligga rätt till avdrag för ingående mervärdesskatt, för tjänster som faller utanför tillämpningsområdet för mervärdesskatt. Tjänsterna som bolaget införskaffade av en advokatfirma, bestod av bland annat avtalsskrivning och mötesförhandlingar med förvärvarna. Rättsfallet har ändrat tidigare rättspraxis och det är mot bakgrund av förevarande jag valt att analysera vad effekten av EU-domstolens dom blir. Uppsatsen behandlar terminologin och det fundamentala med mervärdesskattesystemet och hur dess påverkan blir av EU-domstolen dom i SKF-målet, C-29/08.
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author
Jakobsen, Daniel LU
supervisor
organization
course
HARK12 20111
year
type
M2 - Bachelor Degree
subject
keywords
SKF, Mervärdesskatt, avdragsrätt, undantag, ekonomisk verksamhet, mervärdesskattedirektivet 2006/112/EG., sixth council directive 77/388/EEG, VAT, due diligence, exemption, deduct, economic activity
language
Swedish
id
2026424
date added to LUP
2011-07-26 08:55:36
date last changed
2011-07-26 08:55:36
@misc{2026424,
  abstract     = {A disposal of shares is exempted VAT within the act of the sixth VAT directive. The VAT directive is harmonized with the Swedish VAT law. Thus the case outcome affects the Swedish Vat law in which way the law is extended and applicable. The European Court of justice (ECJ) came to the conclusion in the SKF-case, C-29/08, that there might be a right to deduct VAT on services acquired to complete a disposal of share. Services consisted of buying help from a law firm in the act of completing a deal. The law firm where apprehending contracts and due diligence during the meetings with the possible buyers. Due to previous practice, the case made a clear change whether there are right to deduct VAT or not. The main focus of this bachelor thesis is to examine how the Swedish VAT law changes from the outcome of the SKF-case from ECJ. The head question is to examine what the impact will be of the sur case and how it changes the right to deduct VAT from service assigned by a disposal of shares.},
  author       = {Jakobsen, Daniel},
  keyword      = {SKF,Mervärdesskatt,avdragsrätt,undantag,ekonomisk verksamhet,mervärdesskattedirektivet 2006/112/EG.,sixth council directive 77/388/EEG,VAT,due diligence,exemption,deduct,economic activity},
  language     = {swe},
  note         = {Student Paper},
  title        = {Vilken betydelse får SKF-domen för mervärdesbeskattningen i samband med aktieavyttringar?},
  year         = {2011},
}