Momskaruseller och kravet på god tro - En studie av momsbedrägerier, mervärdeskatterättens krav på god tro och dess förenlighet med legalitetsprincipen
(2021) JURM02 20211Department of Law
Faculty of Law
- Abstract (Swedish)
- I mervärdesskatterätten har det uppmärksammats problem i form av förekomsten av bedrägerier. Inom EU uppskattades ett bortfall från momsintäkter med 140 miljarder Euro år 2018, varav bedrägerier var en bidragande orsak.
Uppsatsen behandlar mervärdesskattebedrägerier och kommer fram till att dessa kan göras på mer eller mindre sofistikerade sätt. Det största fokuset ligger på karusellhandel, vilka uppkommer i unionsintern handel mellan EU:s medlemsstater. Karusellhandel möjliggörs av beskattningsreglerna som finns för unionsintern handel och bedrägerierna består av åtminstone tre företag i minst två olika medlemsstater.
Vidare diskuteras rätten till avdrag för ingående mervärdesskatt hos företag som ingått i en transaktionskedja där... (More) - I mervärdesskatterätten har det uppmärksammats problem i form av förekomsten av bedrägerier. Inom EU uppskattades ett bortfall från momsintäkter med 140 miljarder Euro år 2018, varav bedrägerier var en bidragande orsak.
Uppsatsen behandlar mervärdesskattebedrägerier och kommer fram till att dessa kan göras på mer eller mindre sofistikerade sätt. Det största fokuset ligger på karusellhandel, vilka uppkommer i unionsintern handel mellan EU:s medlemsstater. Karusellhandel möjliggörs av beskattningsreglerna som finns för unionsintern handel och bedrägerierna består av åtminstone tre företag i minst två olika medlemsstater.
Vidare diskuteras rätten till avdrag för ingående mervärdesskatt hos företag som ingått i en transaktionskedja där ett mervärdesskattebedrägeri har förekommit. Från EU-rättslig praxis har sådana företag ett krav på god tro för att kunna utnyttja denna avdragsrätt. Enligt HFD 2013 ref. 12 är kravet på god tro även applicerbart i svensk rätt.
Hur ett bolags goda tro bedöms av svenska domstolar utreds med hjälp av en rättsfallsundersökning av fyra mål från kammarrätterna med liknande omständigheter. Uppsatsen visar att bedömningen är en helhetsbedömning av alla omständigheter i det enskilda fallet. Utredningen hittar vissa gemensamma bedömningspunkter i de olika domskälen. Kraven för bolag är förhållandevis höga med en proaktiv undersökningsplikt där bolaget ska säkerställa att inget bolag i transaktionskedjan gör sig skyldig till ett mervärdesskattebedrägeri.
Kravet på god tro problematiseras mot bakgrund av den svenska legalitetsprincipen och slutsatsen är att legalitetsprincipen i detta fall
underordnas andra intressen från EU, nämligen intresset att förhindra skattebrott och bedrägerier. Uppsatsen antyder att denna underordning inte är i enlighet med legalitetsprincipen samt att avvägningen inte är motiverad när det gäller avdragsrätten för bolag som själva inte har begått bedrägerier. För att uppnå högre förutsebarhet och rättssäkerhet föreslås en kodifiering av kravet som ett lagstadgat rekvisit. (Less) - Abstract
- In the system of value added tax the issue of tax fraud and evasion has been observed. Within the European Union it was estimated that the difference between VAT revenue and the VAT total tax liability was 140 billion Euro in the year 2018, of which tax fraud and evasion was a contributing factor.
This essay examines VAT fraud and concludes that these fraudulent behaviours can be executed in more or less sophisticated ways. The main focus is on carousel fraud, which arises in intra-community trade between EU member states. Carousel fraud is made possible by the Community tax rules and the fraud consists of at least three companies in at least two different member states.
Furthermore, the right to deduct input VAT is discussed in... (More) - In the system of value added tax the issue of tax fraud and evasion has been observed. Within the European Union it was estimated that the difference between VAT revenue and the VAT total tax liability was 140 billion Euro in the year 2018, of which tax fraud and evasion was a contributing factor.
This essay examines VAT fraud and concludes that these fraudulent behaviours can be executed in more or less sophisticated ways. The main focus is on carousel fraud, which arises in intra-community trade between EU member states. Carousel fraud is made possible by the Community tax rules and the fraud consists of at least three companies in at least two different member states.
Furthermore, the right to deduct input VAT is discussed in regard to companies that have been part of a transaction chain where VAT fraud has occurred. CJEU has established a requirement of good faith for companies to be able to deduct its input VAT. According to a precedent from Swedish Supreme Administrative Court the requirement of good faith is also applicable in Swedish law (HFD 2013 ref. 12).
The essay also investigates how a company’s good faith is assessed by Swedish courts. This is investigated with a case study of four cases from the Swedish Administrative Court of Appeal, all of which have similar circumstances. The essay shows that the assessment regards all circumstances in the individual case. The study finds certain common assessment points in the grounds for judgment. The requirements for companies’ good faith are relatively high with a proactive duty to investigate that includes a duty to ensure that no company in the transaction chain is guilty of VAT fraud.
The requirement of good faith is problematized in the light of the Swedish principle of legality and the conclusion is that the principle of legality, in this case, is subordinated to other objectives which stems from the EU, namely the objective in preventing possible tax evasion, avoidance and abuse. The essay suggests that this subordination is not in accordance with the principle of legality and that the balance is not justified with regard to the right do deduct for companies that have not themselves committed fraud. In order to achieve higher predictability and legal certainty, it is proposed a codification of the requirement as a statutory requisite. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9046247
- author
- Hagelberg, Erik LU
- supervisor
- organization
- alternative title
- Carousel Fraud and the Requirement for Good Faith
- course
- JURM02 20211
- year
- 2021
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, mervärdesskatt, moms, mervärdesskattebedrägeri, karusellhandel
- language
- Swedish
- id
- 9046247
- date added to LUP
- 2021-06-10 10:54:16
- date last changed
- 2021-06-10 10:54:16
@misc{9046247,
abstract = {{In the system of value added tax the issue of tax fraud and evasion has been observed. Within the European Union it was estimated that the difference between VAT revenue and the VAT total tax liability was 140 billion Euro in the year 2018, of which tax fraud and evasion was a contributing factor.
This essay examines VAT fraud and concludes that these fraudulent behaviours can be executed in more or less sophisticated ways. The main focus is on carousel fraud, which arises in intra-community trade between EU member states. Carousel fraud is made possible by the Community tax rules and the fraud consists of at least three companies in at least two different member states.
Furthermore, the right to deduct input VAT is discussed in regard to companies that have been part of a transaction chain where VAT fraud has occurred. CJEU has established a requirement of good faith for companies to be able to deduct its input VAT. According to a precedent from Swedish Supreme Administrative Court the requirement of good faith is also applicable in Swedish law (HFD 2013 ref. 12).
The essay also investigates how a company’s good faith is assessed by Swedish courts. This is investigated with a case study of four cases from the Swedish Administrative Court of Appeal, all of which have similar circumstances. The essay shows that the assessment regards all circumstances in the individual case. The study finds certain common assessment points in the grounds for judgment. The requirements for companies’ good faith are relatively high with a proactive duty to investigate that includes a duty to ensure that no company in the transaction chain is guilty of VAT fraud.
The requirement of good faith is problematized in the light of the Swedish principle of legality and the conclusion is that the principle of legality, in this case, is subordinated to other objectives which stems from the EU, namely the objective in preventing possible tax evasion, avoidance and abuse. The essay suggests that this subordination is not in accordance with the principle of legality and that the balance is not justified with regard to the right do deduct for companies that have not themselves committed fraud. In order to achieve higher predictability and legal certainty, it is proposed a codification of the requirement as a statutory requisite.}},
author = {{Hagelberg, Erik}},
language = {{swe}},
note = {{Student Paper}},
title = {{Momskaruseller och kravet på god tro - En studie av momsbedrägerier, mervärdeskatterättens krav på god tro och dess förenlighet med legalitetsprincipen}},
year = {{2021}},
}