Avdragsrätt för ingående mervärdesskatt på rådgivningstjänster vid avyttring av dotterbolagsaktier
(2023) JURM02 20232Department of Law
Faculty of Law
- Abstract (Swedish)
- Frågan huruvida det kan medges avdrag för ingående mervärdesskatt på råd-givningstjänster som hänför sig till planering av avyttring av dotterbolagsak-tier har var prövats ett flertal gånger. Uppfattningen i tidigare rättspraxis har varit att anskaffning av rådgivningstjänster i samband med aktieavyttringar inte kan medges avdragsrätt. Detta grundar sig i att kostnaderna för rådgiv-ningstjänsterna har ett för nära samband med aktietransaktioner som är undan-tagna skatteplikt eller faller utanför mervärdesskattens tillämpningsområde. Sedan dess har skett en rättsutveckling där man kan se hur sådana kostnader medges avdrag utifrån bedömningen att de anses ha ett direkt och omedelbart samband med bolagets samlade ekonomiska verksamhet. HFD... (More)
- Frågan huruvida det kan medges avdrag för ingående mervärdesskatt på råd-givningstjänster som hänför sig till planering av avyttring av dotterbolagsak-tier har var prövats ett flertal gånger. Uppfattningen i tidigare rättspraxis har varit att anskaffning av rådgivningstjänster i samband med aktieavyttringar inte kan medges avdragsrätt. Detta grundar sig i att kostnaderna för rådgiv-ningstjänsterna har ett för nära samband med aktietransaktioner som är undan-tagna skatteplikt eller faller utanför mervärdesskattens tillämpningsområde. Sedan dess har skett en rättsutveckling där man kan se hur sådana kostnader medges avdrag utifrån bedömningen att de anses ha ett direkt och omedelbart samband med bolagets samlade ekonomiska verksamhet. HFD 2023 ref. 41 har dels fastställt denna utveckling av rättspraxis, dels väckt nya frågor om hur avdragsrätten ska proportioneras när bolag bedriver blandad verksamhet. Uppsatsen ämnar, mot bakgrund av såväl EU-domstolens som HFD:s rätts-praxis, att utreda och klargöra omfattningen av avdragsrätten för ingående mervärdesskatt.
Uppsatsen konstaterar att det föreligger ett krav på direkt och omedelbart samband med en viss, specifik transaktion eller ett direkt och omedelbart sam-band med bolagets samlade ekonomiska verksamhet för att medges avdrags-rätt. Det har visats att ett samband med den samlade ekonomiska verksamhet-en föreligger om de kostnader som uppkommit bärs av den beskattningsbara personens normala affärsverksamhet. Vidare anges att avdragsrätten endast ska medges för de kostnaderna som hänför sig till den del av verksamheten som är skattepliktig. Uppsatsen drar slutsatsen att den avdragsgilla andelen ska beräknas med utgångspunkt i omsättningsmetoden. Annan fördelnings-grund kan tillämpas om denna ger ett mer exakt resultat förutsatt att medlems-staten beaktar syftet med mervärdesskattedirektivet och att medlemsstaten in-förlivat detta undantag i sin nationella lagstiftning. Uppsatsen anger samman-fattningsvis att HFD 2023 ref. 41 inte inneburit någon förändring av tidigare rättspraxis utan snarare ett fastställande av den. Däremot utgör domen ett för-tydligande av att det saknas stöd i EU-domstolens rättspraxis att göra skillnad i avdragshänseende beroende på vilken typ av ekonomisk verksamhet som en beskattningsbar person bedriver. (Less) - Abstract
- The question of whether input VAT on advisory services relating to the plan-ning of the disposal of shares in a subsidiary can be deducted has been exam-ined several times. The view of previous case law has been that the acquisition of advisory services in connection with share disposals cannot be deducted. This is based on the fact that the costs of advisory services are too closely linked to share transactions that are exempt from tax or fall outside the scope of VAT. Since then, there has been a legal development where one can see how such costs are allowed deductions based on the assessment that they are considered to have a direct and immediate connection with the taxable per-son’s economic activity as a whole. HFD 2023 ref. 41 has... (More)
- The question of whether input VAT on advisory services relating to the plan-ning of the disposal of shares in a subsidiary can be deducted has been exam-ined several times. The view of previous case law has been that the acquisition of advisory services in connection with share disposals cannot be deducted. This is based on the fact that the costs of advisory services are too closely linked to share transactions that are exempt from tax or fall outside the scope of VAT. Since then, there has been a legal development where one can see how such costs are allowed deductions based on the assessment that they are considered to have a direct and immediate connection with the taxable per-son’s economic activity as a whole. HFD 2023 ref. 41 has partly confirmed this development of case law and partly raised new questions about how the right of deduction should be proportioned when companies conduct economic and non-economic activities. Against the background of both the ECJ and HFD's case law, the paper aims to investigate and clarify the scope of the right to deduct input VAT.
The paper notes that there is a requirement for a direct and immediate connec-tion with a certain specific transaction or a direct and immediate connection with the company's overall economic activity in order to be granted a right of deduction. It has been shown that a link with the overall economic activity exists if the costs incurred are borne by the taxable person's normal business activity. Furthermore, it is stated that the right of deduction should only be granted for those costs that relate to the part of the activity that is taxable. The paper concludes that the deductible proportion should be calculated on the basis of the turnover method. Another allocation basis can be applied if it gives a more accurate result provided that the Member State takes into account the purpose of the VAT Directive and that the Member State has implemented this exemption in its national legislation. In summary, the paper states that HFD 2023 ref. 41 did not entail any change in previous case law but rather a confirmation of it. However, the judgment constitutes a clarification that there is no support in the case law of the ECJ to make a difference in terms of de-duction depending on the type of economic activity that a taxable person conducts. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9143199
- author
- Al-Awadi, Zainab LU
- supervisor
-
- Mariya Senyk LU
- organization
- alternative title
- Deductibility of input VAT on advisory services in connection to the disposal of subsidiary shares
- course
- JURM02 20232
- year
- 2023
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, mervärdesskatt: ingående moms, avdragsrätt, dotterbolagsaktier
- language
- Swedish
- id
- 9143199
- date added to LUP
- 2024-01-24 10:24:34
- date last changed
- 2024-01-24 10:24:34
@misc{9143199,
abstract = {{The question of whether input VAT on advisory services relating to the plan-ning of the disposal of shares in a subsidiary can be deducted has been exam-ined several times. The view of previous case law has been that the acquisition of advisory services in connection with share disposals cannot be deducted. This is based on the fact that the costs of advisory services are too closely linked to share transactions that are exempt from tax or fall outside the scope of VAT. Since then, there has been a legal development where one can see how such costs are allowed deductions based on the assessment that they are considered to have a direct and immediate connection with the taxable per-son’s economic activity as a whole. HFD 2023 ref. 41 has partly confirmed this development of case law and partly raised new questions about how the right of deduction should be proportioned when companies conduct economic and non-economic activities. Against the background of both the ECJ and HFD's case law, the paper aims to investigate and clarify the scope of the right to deduct input VAT.
The paper notes that there is a requirement for a direct and immediate connec-tion with a certain specific transaction or a direct and immediate connection with the company's overall economic activity in order to be granted a right of deduction. It has been shown that a link with the overall economic activity exists if the costs incurred are borne by the taxable person's normal business activity. Furthermore, it is stated that the right of deduction should only be granted for those costs that relate to the part of the activity that is taxable. The paper concludes that the deductible proportion should be calculated on the basis of the turnover method. Another allocation basis can be applied if it gives a more accurate result provided that the Member State takes into account the purpose of the VAT Directive and that the Member State has implemented this exemption in its national legislation. In summary, the paper states that HFD 2023 ref. 41 did not entail any change in previous case law but rather a confirmation of it. However, the judgment constitutes a clarification that there is no support in the case law of the ECJ to make a difference in terms of de-duction depending on the type of economic activity that a taxable person conducts.}},
author = {{Al-Awadi, Zainab}},
language = {{swe}},
note = {{Student Paper}},
title = {{Avdragsrätt för ingående mervärdesskatt på rådgivningstjänster vid avyttring av dotterbolagsaktier}},
year = {{2023}},
}