Principer bakom skattesatserna för mervärdesskatt i Sverige
(2023) JURM02 20232Department of Law
Faculty of Law
- Abstract
- Tax law is governed by principles, that sometimes may contradict each other and then need to be weighed against each other. In preparatory works the lawmaker gives their account for how the assessment of principles looks like, and it’s possible through preparatory works to analyse which principles the lawmaker considers, how they’re considered, and how they’re weighed against each other. There are several ways to categorise tax law principles; one way is to divide them into fiscal principles, fairness principles, economic principles, technical principles, and interventionistic principles.
Value-added tax in Sweden can be levied with different rates: a standard rate of 25 percent, and two reduced rates of 12 percent and 6 percent. Which... (More) - Tax law is governed by principles, that sometimes may contradict each other and then need to be weighed against each other. In preparatory works the lawmaker gives their account for how the assessment of principles looks like, and it’s possible through preparatory works to analyse which principles the lawmaker considers, how they’re considered, and how they’re weighed against each other. There are several ways to categorise tax law principles; one way is to divide them into fiscal principles, fairness principles, economic principles, technical principles, and interventionistic principles.
Value-added tax in Sweden can be levied with different rates: a standard rate of 25 percent, and two reduced rates of 12 percent and 6 percent. Which rates have existed, and what has been taxed at which rate has changed during the roughly 30 years that the relevant VAT law, mervärd-esskattelagen (1994:200), was in effect. Some examples include that the rate for food was put to 12 percent; that the rate for newspapers, maga-zines, books etc was put to 6 percent; that the rate for culture events and sporting events was put to 6 percent; that the rate for restaurants was put to 12 percent, and that the rate for some repairs was put to first 12 percent, then 6 percent, and finally back to 12 percent.
The lawmaker considers relatively rarely fiscal principles, though there is one example where it’s mentioned that the state needs greater income. Fairness principles are also considered relatively rarely, and then primarily in the form of equal treatment: that it’s considered fair that similar goods and services are levied with the same tax rate. A central technical principle that’s reoccurring is adaptation to EU rules. The economic principle of neutrality is considered several times, chiefly with regards to competition, but sometimes also as a principle of optimal taxation. Technical principles stating that tax law should be easy to apply seems to often be overridden, especially in later years, when boundary issues regarding what is covered by a reduced rate is discussed in most preparatory works in later years. (Less) - Abstract (Swedish)
- Skattelagstiftning styrs av principer, som ibland kan säga emot varandra och då behöva vägas mot varandra. I förarbeten redogör lagstiftaren för hur denna bedömning ser ut, och det är möjligt att genom förarbeten analysera vilka principer lagstiftaren behandlar, hur de behandlas och hur de vägs mot varandra. Det finns olika sätt att dela in skatterättsliga principer; ett sätt är att dela in dem i fiskala principer, rättviseprinciper, ekonomiska principer, rättstekniska principer och interventionistiska principer.
Mervärdesskatt i Sverige kan tas ut med olika skattesatser: en normalskattesats på 25 procent, och två reducerade skattesatser på 12 procent och 6 procent. Vilka skattesatser som funnits, och vad som har beskattats med vilken... (More) - Skattelagstiftning styrs av principer, som ibland kan säga emot varandra och då behöva vägas mot varandra. I förarbeten redogör lagstiftaren för hur denna bedömning ser ut, och det är möjligt att genom förarbeten analysera vilka principer lagstiftaren behandlar, hur de behandlas och hur de vägs mot varandra. Det finns olika sätt att dela in skatterättsliga principer; ett sätt är att dela in dem i fiskala principer, rättviseprinciper, ekonomiska principer, rättstekniska principer och interventionistiska principer.
Mervärdesskatt i Sverige kan tas ut med olika skattesatser: en normalskattesats på 25 procent, och två reducerade skattesatser på 12 procent och 6 procent. Vilka skattesatser som funnits, och vad som har beskattats med vilken skattesats har varierat under de cirka 30 år som mervärdesskattelagen (1994:200) var i kraft. Några exempel är att skattesatsen på livsmedel sattes till 12 procent; att skattesatsen på tidningar, tidsskrifter, böcker med mera sattes till 6 procent; att skattesatsen på kultur- och idrottsevenemang sattes till 6 procent; att skattesatse på restaurangtjänster sattes till 12 procent; och att skattesatsen på vissa reparationer sattes till först 12 procent, sedan 6 procent, och till sist 12 procent igen.
Lagstiftaren behandlar förhållandevis sällan fiskala principer, även om det någon enstaka gång tas upp att staten behöver större intäkter. Rättviseprinciper diskuterar också förhållandevis sällan, och då främst i form av likformighet: att det är rättvist att likartade varor och tjänster beskattas med samma skattesats. En central rättsteknisk princip som återkommer flera gånger är EU-anpassning. Den ekonomiska neutralitetsprincipen tas upp flera gånger, främst som konkurrensneutralitet, men ibland även som en princip om optimal beskattning. Lagtekniska principer om att skattelag ska vara enkel att tillämpa verkar ofta åsidosättas, särskilt på senare år, då gränsdragningsproblem rörande vad som anses omfattas av en lägre skattesats diskuteras i de allra flesta förarbeten på senare år. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9142666
- author
- Hedler Fjellander, Josef LU
- supervisor
- organization
- alternative title
- Principles behind the rates for value-added tax in Sweden
- course
- JURM02 20232
- year
- 2023
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, rättsprinciper, beskattningsprinciper, mervärdesskatt
- language
- Swedish
- id
- 9142666
- date added to LUP
- 2024-01-18 10:12:29
- date last changed
- 2024-01-18 10:12:29
@misc{9142666,
abstract = {{Tax law is governed by principles, that sometimes may contradict each other and then need to be weighed against each other. In preparatory works the lawmaker gives their account for how the assessment of principles looks like, and it’s possible through preparatory works to analyse which principles the lawmaker considers, how they’re considered, and how they’re weighed against each other. There are several ways to categorise tax law principles; one way is to divide them into fiscal principles, fairness principles, economic principles, technical principles, and interventionistic principles.
Value-added tax in Sweden can be levied with different rates: a standard rate of 25 percent, and two reduced rates of 12 percent and 6 percent. Which rates have existed, and what has been taxed at which rate has changed during the roughly 30 years that the relevant VAT law, mervärd-esskattelagen (1994:200), was in effect. Some examples include that the rate for food was put to 12 percent; that the rate for newspapers, maga-zines, books etc was put to 6 percent; that the rate for culture events and sporting events was put to 6 percent; that the rate for restaurants was put to 12 percent, and that the rate for some repairs was put to first 12 percent, then 6 percent, and finally back to 12 percent.
The lawmaker considers relatively rarely fiscal principles, though there is one example where it’s mentioned that the state needs greater income. Fairness principles are also considered relatively rarely, and then primarily in the form of equal treatment: that it’s considered fair that similar goods and services are levied with the same tax rate. A central technical principle that’s reoccurring is adaptation to EU rules. The economic principle of neutrality is considered several times, chiefly with regards to competition, but sometimes also as a principle of optimal taxation. Technical principles stating that tax law should be easy to apply seems to often be overridden, especially in later years, when boundary issues regarding what is covered by a reduced rate is discussed in most preparatory works in later years.}},
author = {{Hedler Fjellander, Josef}},
language = {{swe}},
note = {{Student Paper}},
title = {{Principer bakom skattesatserna för mervärdesskatt i Sverige}},
year = {{2023}},
}