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Moms, preparat och provfusk - En analys av mervärdesskatteskyldigheten för olagliga transaktioner

Petersén, Tuva LU (2024) LAGF03 20242
Department of Law
Faculty of Law
Abstract
HP-hjälpen was a company that offered their customers an illegal service that helped them to cheat on the Swedish Scholastic Aptitude Test. The Swedish Supreme Administrative Court granted leave to appeal in a case about whether this illegal service should be subject to VAT. A similar question was ruled on in NJA 2021 p. 99, and the question had been subject to several previous rulings by the CJEU. Using a doctrinal legal research European legal method, this essay examines how the CJEU decides which unlawful transactions are subject to VAT, whether the Swedish Supreme Court’s decision in NJA 2021 p. 99 is in accordance with the established practice of the CJEU, and how the Supreme Administrative Court can judge whether HP-hjälpen is to be... (More)
HP-hjälpen was a company that offered their customers an illegal service that helped them to cheat on the Swedish Scholastic Aptitude Test. The Swedish Supreme Administrative Court granted leave to appeal in a case about whether this illegal service should be subject to VAT. A similar question was ruled on in NJA 2021 p. 99, and the question had been subject to several previous rulings by the CJEU. Using a doctrinal legal research European legal method, this essay examines how the CJEU decides which unlawful transactions are subject to VAT, whether the Swedish Supreme Court’s decision in NJA 2021 p. 99 is in accordance with the established practice of the CJEU, and how the Supreme Administrative Court can judge whether HP-hjälpen is to be subject to VAT.
The CJEU does not impose VAT on supplies which are subject to a total prohibition on the EU market. Since they have no lawful market to com-pete against, the principle of fiscal neutrality is not violated. Supplies which have a lawful market are subject to VAT, unless competition be-tween the lawful and unlawful market is precluded.
I NJA 2021 s. 99, the Supreme Court does not request a preliminary ruling. The Court does not consider the fact that there is no lawful market for the supply in question and concludes that the supply is in competition with lawful supplies. This is not in line with the established practice of the CJEU.
An examination of the services of HP-hjälpen shows that it is difficult to determine whether there exists a lawful market for the services. If it is concluded that such a market exists, HP-hjälpen would not be in competi-tion against any lawful services, since the differences between them are too significant. A preliminary ruling should also be requested. (Less)
Abstract (Swedish)
HP-hjälpen var ett företag som erbjöd sina kunder en tjänst som hjälpte dem att fuska på högskoleprovet. HFD har meddelat prövningstillstånd för ett mål gällande huruvida denna olagliga tjänst ska mervärdesbeskattas. En liknande fråga avgjordes i NJA 2021 s. 99, och frågan har ett flertal gånger avgjorts av EUD. Denna uppsats utgår ifrån rättsdogmatisk och EU-rättslig metod, och undersöker hur EUD avgör vilka olagliga transaktioner som ska mervärdesbeskattas, om HD:s avgörande i NJA 2021 s. 99 överensstämmer med EUD:s praxis, samt hur HFD kan bedöma om HP-hjälpen bör mervär-desbeskattas.
EUD mervärdesbeskattar inte de varor som är helt förbjudna på EU:s marknad. Dessa har ingen laglig marknad att konkurrera mot, och därför kränks... (More)
HP-hjälpen var ett företag som erbjöd sina kunder en tjänst som hjälpte dem att fuska på högskoleprovet. HFD har meddelat prövningstillstånd för ett mål gällande huruvida denna olagliga tjänst ska mervärdesbeskattas. En liknande fråga avgjordes i NJA 2021 s. 99, och frågan har ett flertal gånger avgjorts av EUD. Denna uppsats utgår ifrån rättsdogmatisk och EU-rättslig metod, och undersöker hur EUD avgör vilka olagliga transaktioner som ska mervärdesbeskattas, om HD:s avgörande i NJA 2021 s. 99 överensstämmer med EUD:s praxis, samt hur HFD kan bedöma om HP-hjälpen bör mervär-desbeskattas.
EUD mervärdesbeskattar inte de varor som är helt förbjudna på EU:s marknad. Dessa har ingen laglig marknad att konkurrera mot, och därför kränks skatteneutralitetsprincipen inte. De varor och tjänster som har en laglig marknad mervärdesbeskattas, såvida inte konkurrens mellan laglig och olaglig marknad kan uteslutas.
I avgörandet NJA 2021 s. 99 ber HD inte om ett förhandsavgörande. HD tar inte heller hänsyn till att det inte finns en laglig marknad för varan i fråga, och kommer till slutsatsen att den konkurrerar mot lagliga varor. Detta ligger inte i linje med EUD:s praxis.
En bedömning av den olagliga verksamheten i HP-hjälpen visar att det är svårt att avgöra huruvida det finns en laglig marknad för tjänsten. Vid slut-satsen att det finns det, konkurrerar HP-hjälpen inte mot lagliga tjänster eftersom det finns alltför betydande skillnader mellan dem. Ett förhands-avgörande från EUD bör också efterfrågas. (Less)
Please use this url to cite or link to this publication:
author
Petersén, Tuva LU
supervisor
organization
course
LAGF03 20242
year
type
M2 - Bachelor Degree
subject
keywords
EU-rätt, förvaltningsrätt, skatterätt, mervärdesskatt
language
Swedish
id
9179543
date added to LUP
2025-03-20 14:18:10
date last changed
2025-03-20 14:18:10
@misc{9179543,
  abstract     = {{HP-hjälpen was a company that offered their customers an illegal service that helped them to cheat on the Swedish Scholastic Aptitude Test. The Swedish Supreme Administrative Court granted leave to appeal in a case about whether this illegal service should be subject to VAT. A similar question was ruled on in NJA 2021 p. 99, and the question had been subject to several previous rulings by the CJEU. Using a doctrinal legal research European legal method, this essay examines how the CJEU decides which unlawful transactions are subject to VAT, whether the Swedish Supreme Court’s decision in NJA 2021 p. 99 is in accordance with the established practice of the CJEU, and how the Supreme Administrative Court can judge whether HP-hjälpen is to be subject to VAT. 
The CJEU does not impose VAT on supplies which are subject to a total prohibition on the EU market. Since they have no lawful market to com-pete against, the principle of fiscal neutrality is not violated. Supplies which have a lawful market are subject to VAT, unless competition be-tween the lawful and unlawful market is precluded.
I NJA 2021 s. 99, the Supreme Court does not request a preliminary ruling. The Court does not consider the fact that there is no lawful market for the supply in question and concludes that the supply is in competition with lawful supplies. This is not in line with the established practice of the CJEU.
An examination of the services of HP-hjälpen shows that it is difficult to determine whether there exists a lawful market for the services. If it is concluded that such a market exists, HP-hjälpen would not be in competi-tion against any lawful services, since the differences between them are too significant. A preliminary ruling should also be requested.}},
  author       = {{Petersén, Tuva}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Moms, preparat och provfusk - En analys av mervärdesskatteskyldigheten för olagliga transaktioner}},
  year         = {{2024}},
}