oru.sePublications
Change search
Link to record
Permanent link

Direct link
BETA
Kristoffersson, EleonorORCID iD iconorcid.org/0000-0002-1473-5273
Publications (10 of 106) Show all publications
Kristoffersson, E. (2019). Taxing the Sharing Economy: A Swedish and EU Perspective. In: Kraft, Wolfgang; Striegel, Andreas (Ed.), WCLF Tax und Ip: Gesprächsband 2017 : Immaterielle Werte als zentrale Komponente internationaler Steuerstrategien (pp. 221-233). Springer Gabler
Open this publication in new window or tab >>Taxing the Sharing Economy: A Swedish and EU Perspective
2019 (English)In: WCLF Tax und Ip: Gesprächsband 2017 : Immaterielle Werte als zentrale Komponente internationaler Steuerstrategien / [ed] Kraft, Wolfgang; Striegel, Andreas, Springer Gabler, 2019, p. 221-233Chapter in book (Refereed)
Place, publisher, year, edition, pages
Springer Gabler, 2019
Keywords
sharing economy, digital economy, tax
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:oru:diva-71125 (URN)9783658249526 (ISBN)
Available from: 2019-01-07 Created: 2019-01-07 Last updated: 2019-01-11Bibliographically approved
Kristoffersson, E. (2018). Digitaliseringen och en förändrad juristroll. Svensk Juristtidning, 519-520
Open this publication in new window or tab >>Digitaliseringen och en förändrad juristroll
2018 (Swedish)In: Svensk Juristtidning, ISSN 0039-6591, p. 519-520Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Svensk Juristtidning, 2018
Keywords
digitalisering, legal tech, juristrollen
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
urn:nbn:se:oru:diva-71124 (URN)
Available from: 2019-01-07 Created: 2019-01-07 Last updated: 2019-01-11Bibliographically approved
Kristoffersson, E. (2018). EU VAT: Adjustment of Input VAT Case C-532/16 SEB bankas. Intertax, 46(8-9), 728-731
Open this publication in new window or tab >>EU VAT: Adjustment of Input VAT Case C-532/16 SEB bankas
2018 (English)In: Intertax, ISSN 0165-2826, E-ISSN 1875-8347, Vol. 46, no 8-9, p. 728-731Article in journal, Editorial material (Other academic) Published
Abstract [en]

The initial deduction of input VAT shall be adjusted where it is higher or lower than that to which the taxable person was entitled. In SEB bankas, the CJEU stated that the obligation to adjust undue VAT deductions set down in Article 184 of the VAT Directive also applies to cases where the initial deduction could not be made lawfully because the transaction giving rise to that deduction was exempt from VAT. In contrast, the adjustment system for capital goods does not apply to undue VAT. It is up to the Member States to determine the date on which the obligation to adjust the undue VAT deduction arises and the time period within which that adjustment must be made, in accordance with the EU law principles, in particular the principles of legal certainty and legitimate expectations.

Place, publisher, year, edition, pages
Kluwer Law International, 2018
National Category
Law and Society
Identifiers
urn:nbn:se:oru:diva-69730 (URN)000446471100013 ()2-s2.0-85054081172 (Scopus ID)
Projects
Deduction of input VAT
Funder
Swedish Research Council
Available from: 2018-10-22 Created: 2018-10-22 Last updated: 2019-01-11Bibliographically approved
Persson, A. H. & Kristoffersson, E. (2018). Intermediary Platforms and their users - in the light of the Swedish Consumer and Tax Regulation. Insolvensrättslig tidskrift, 4, 10-34
Open this publication in new window or tab >>Intermediary Platforms and their users - in the light of the Swedish Consumer and Tax Regulation
2018 (English)In: Insolvensrättslig tidskrift, ISSN 2002-3014, E-ISSN 2002-6315, Vol. 4, p. 10-34Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Vällingby, Sweden: Föreningen insolvensrättslig tidskrift, 2018
National Category
Law
Research subject
Legal Science
Identifiers
urn:nbn:se:oru:diva-70748 (URN)
Available from: 2018-12-14 Created: 2018-12-14 Last updated: 2018-12-17Bibliographically approved
Kristoffersson, E. & Persson, A. H. (2018). Intermediary Platforms and Their Users – in the Light of the Swedish Consumer and Tax Regulations. Insolvensrättslig tidskrift (4), 10-34
Open this publication in new window or tab >>Intermediary Platforms and Their Users – in the Light of the Swedish Consumer and Tax Regulations
2018 (English)In: Insolvensrättslig tidskrift, ISSN 2002-3014, E-ISSN 2002-6315, no 4, p. 10-34Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Vällingby, Sweden: Föreningen insolvensrättslig tidskrift, 2018
Keywords
Sharing ecomony, intermediary platforms
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
urn:nbn:se:oru:diva-71120 (URN)
Available from: 2019-01-07 Created: 2019-01-07 Last updated: 2019-01-11Bibliographically approved
Melz, P. & Kristoffersson, E. (2018). Mervärdesskatt: En introduktion (19ed.). Uppsala, Sweden: Iustus förlag
Open this publication in new window or tab >>Mervärdesskatt: En introduktion
2018 (Swedish)Book (Other (popular science, discussion, etc.))
Place, publisher, year, edition, pages
Uppsala, Sweden: Iustus förlag, 2018. p. 112 Edition: 19
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:oru:diva-71127 (URN)9789177370406 (ISBN)
Available from: 2019-01-07 Created: 2019-01-07 Last updated: 2019-01-11Bibliographically approved
Kleerup, J., Kristoffersson, E. & Öberg, J. (2018). Mervärdesskatt i teori och praktik (6ed.). Stockholm: Norstedts Juridik AB
Open this publication in new window or tab >>Mervärdesskatt i teori och praktik
2018 (Swedish)Book (Other academic)
Place, publisher, year, edition, pages
Stockholm: Norstedts Juridik AB, 2018. p. 268 Edition: 6
Keywords
mervärdesskatt, moms
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:oru:diva-71128 (URN)
Available from: 2019-01-07 Created: 2019-01-07 Last updated: 2019-01-11Bibliographically approved
Kristoffersson, E. (2018). Observatory for the protection of taxpayers' rights: National report of Sweden. In: Pasquale Pistone, Philip Baker (Ed.), Obesrvatory on the protection of taxpayers' rights: . Paper presented at 3rd International Conference on Taxpayer Rights: Good Governance and Legal RemediesAmsterdam, The Netherlands, 3-4 May, 2018. International Bureau of Fiscal Documentation (IBFD)
Open this publication in new window or tab >>Observatory for the protection of taxpayers' rights: National report of Sweden
2018 (English)In: Obesrvatory on the protection of taxpayers' rights / [ed] Pasquale Pistone, Philip Baker, International Bureau of Fiscal Documentation (IBFD), 2018Conference paper, Published paper (Refereed)
Place, publisher, year, edition, pages
International Bureau of Fiscal Documentation (IBFD), 2018
Keywords
Taxpayers' rights
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
urn:nbn:se:oru:diva-66906 (URN)
Conference
3rd International Conference on Taxpayer Rights: Good Governance and Legal RemediesAmsterdam, The Netherlands, 3-4 May, 2018
Available from: 2018-05-09 Created: 2018-05-09 Last updated: 2018-05-31Bibliographically approved
Kristoffersson, E. (2018). Skatterättsligt företrädaransvar i förändring. Insolvensrättslig tidskrift (2), 32-35
Open this publication in new window or tab >>Skatterättsligt företrädaransvar i förändring
2018 (Swedish)In: Insolvensrättslig tidskrift, ISSN 2002-3014, E-ISSN 2002-6315, no 2, p. 32-35Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Vällingby, Sweden: Föreningen insolvensrättslig tidskrift, 2018
Keywords
företrädaransvar
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
urn:nbn:se:oru:diva-71123 (URN)
Available from: 2019-01-07 Created: 2019-01-07 Last updated: 2019-01-11Bibliographically approved
Kristoffersson, E. (2018). Statskontorets utredning avseende skatterättsligt företrädaransvar. Insolvensrättslig tidskrift (4), 68-79
Open this publication in new window or tab >>Statskontorets utredning avseende skatterättsligt företrädaransvar
2018 (Swedish)In: Insolvensrättslig tidskrift, ISSN 2002-3014, E-ISSN 2002-6315, no 4, p. 68-79Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Vällingby, Sweden: Föreningen insolvensrättslig tidskrift, 2018
Keywords
Företrädaransvar
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
urn:nbn:se:oru:diva-71122 (URN)
Available from: 2019-01-07 Created: 2019-01-07 Last updated: 2019-01-11Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-1473-5273

Search in DiVA

Show all publications