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Kristoffersson, EleonorORCID iD iconorcid.org/0000-0002-1473-5273
Publications (10 of 122) Show all publications
Kristoffersson, E. & Strandberg, T. (Eds.). (2019). Ageing in a changing society: Interdisciplinary popular science contributions from the Newbreed research school (1ed.). Örebro: Örebro University
Open this publication in new window or tab >>Ageing in a changing society: Interdisciplinary popular science contributions from the Newbreed research school
2019 (English)Collection (editor) (Other (popular science, discussion, etc.))
Place, publisher, year, edition, pages
Örebro: Örebro University, 2019. p. 141 Edition: 1
National Category
Social Sciences Social Sciences Interdisciplinary
Identifiers
urn:nbn:se:oru:diva-79269 (URN)978-91-87789-33-5 (ISBN)
Projects
Newbreed forskarskola
Available from: 2020-01-20 Created: 2020-01-20 Last updated: 2020-02-13Bibliographically approved
Kristoffersson, E. (2019). Deduction of Input VAT: Comparative Studies in Tax Law. Örebro: Örebro University
Open this publication in new window or tab >>Deduction of Input VAT: Comparative Studies in Tax Law
2019 (English)Report (Other academic)
Place, publisher, year, edition, pages
Örebro: Örebro University, 2019. p. 103
Series
Örebro Studies in Law ; 11
Keywords
Tax Law, VAT, Deduction for input VAT, Comparative Law, Comparative Research, EU VAT
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
urn:nbn:se:oru:diva-78859 (URN)978-91-87789-31-1 (ISBN)
Funder
Swedish Research CouncilMarianne and Marcus Wallenberg Foundation
Available from: 2020-01-02 Created: 2020-01-02 Last updated: 2020-01-07Bibliographically approved
Karlsson, O., Kellgren, J. & Kristoffersson, E. (2019). Funktionsförsäljning och beskattning. Skattenytt, Akademisk årsskrift, 45-147
Open this publication in new window or tab >>Funktionsförsäljning och beskattning
2019 (Swedish)In: Skattenytt, Akademisk årsskrift, ISSN 2000-9801, p. 45-147Article in journal (Refereed) Published
Abstract [sv]

Med funktionsförsäljning avses den sortens försäljning som bäst kan beskrivas som tillhandahållandet av en funktion, snarare än av en vara eller en isolerad tjänst. Det kan t.ex. vara fråga om att kunden ska ha tillgång till en viss nivå av ljuskvalitet i sina lokaler istället för till ett antal lampor, kunna disponera en viss lyft- och transportkapacitet istället för ett antal truckar1, få en lösning som ger lastbilen bra väggrepp, lite vibrationer och lågt rullmotstånd istället för ett visst antal däck2 – utan att det är närmare specificerat hur, t.ex. med vilken utrustning, detta ska åstadkommas. Kunden betalar i princip för den funktion som erhålls. Inom ramen för funktionsförsäljning placerar funktionssäljaren ofta ut av denne ägd utrustning hos funktionsköparen. Funktionsförsäljning är en affärsmodell med betydande förtjänster och potential, inte minst med avseende på miljöeffekter och en mer cirkulär ekonomi3, men den ger upphov till ett flertal svårbesvarade frågor och det saknas i Sverige både all form av särskild rättslig reglering av, och rättsvetenskaplig forskning och rättspraxis om, funktionsförsäljning. Därför får rättsläget för affärer av detta slag, så gott det går, uttolkas ur generella regler. P.g.a. modellens olika särdrag är detta ibland, men långtifrån alltid, svårt att göra. I denna artikel kartläggs rättsläget för affärsmodellen funktionsförsäljning med avseende på skatterätt och därmed sammanhängande redovisningsrätt. Internationellt kallas funktionsförsäljning ibland ”Product as a Service”, (Paas) och man talar ibland om ”servitization”.

Place, publisher, year, edition, pages
Uppsala: Skattenytt Förlags AB, 2019
Keywords
funktionsförsäljning, skatterätt
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:oru:diva-79587 (URN)
Funder
Swedish Energy Agency
Available from: 2020-01-30 Created: 2020-01-30 Last updated: 2020-01-31Bibliographically approved
Kristoffersson, E. (2019). Förfarandemissbruk och kravet av en skattefördel i ljuset av EU-domstolens dom i C-273/18 Kursu Zeme. Svensk skattetidning, 438-444
Open this publication in new window or tab >>Förfarandemissbruk och kravet av en skattefördel i ljuset av EU-domstolens dom i C-273/18 Kursu Zeme
2019 (Swedish)In: Svensk skattetidning, ISSN 0346-2218, p. 438-444Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Stockholm: Norstedts Juridik AB, 2019
Keywords
EU-domstolen, mervärdesskatt, moms, förfarandemissbruk
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:oru:diva-79590 (URN)
Available from: 2020-01-30 Created: 2020-01-30 Last updated: 2020-02-03Bibliographically approved
Kristoffersson, E. (2019). How to Tax The Sharing Economy. In: Proceedings of the GSRD INTERNATIONAL CONFERENCE: . Paper presented at THE IRES - 644TH INTERNATIONAL CONFERENCE ON E-EDUCATION, E-BUSINESS, E-MANAGEMENT AND E-LEARNING, (IC4E), Seoul, South Korea, 20th - 21st Jul, 2019 (pp. 30-35). World research library
Open this publication in new window or tab >>How to Tax The Sharing Economy
2019 (English)In: Proceedings of the GSRD INTERNATIONAL CONFERENCE, World research library , 2019, p. 30-35Conference paper, Published paper (Refereed)
Abstract [en]

The sharing economy refers to online market places that bring sellers and buyers of goods and services together. The sharing economy is rarely taxed, rarely reported to and rarely controlled by the Tax Authorities. In this paper two main problems concerning taxing the sharing economy are identified. Firstly, the sharing economy is difficult to control, since there are many small providers. Secondly, different tax treatment for businesses and private individuals makes it difficult for small providers to know how to comply with tax obligations. The solution is not the introduction of a digital services tax (DST) imposed on the intermediary platforms. Such a tax can contribute to tax the sharing economy, but not replace income tax or VAT/GST.Income tax and VAT/GST systems throughout the world are based on a scenario of businesspeople versus private individuals dating from the 20th century, which is now out of date. A solution could be to tax business persons and private individuals in a uniform way, which would provide a simpler tax system that would be easier to comply with.

Place, publisher, year, edition, pages
World research library, 2019
Keywords
Sharing economy, taxation, tax law
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
urn:nbn:se:oru:diva-75678 (URN)
Conference
THE IRES - 644TH INTERNATIONAL CONFERENCE ON E-EDUCATION, E-BUSINESS, E-MANAGEMENT AND E-LEARNING, (IC4E), Seoul, South Korea, 20th - 21st Jul, 2019
Available from: 2019-08-07 Created: 2019-08-07 Last updated: 2019-09-30Bibliographically approved
Kristoffersson, E. (2019). Konferensrapport: 4th International Conference on Taxpayer Rights. Skattenytt (9)
Open this publication in new window or tab >>Konferensrapport: 4th International Conference on Taxpayer Rights
2019 (Swedish)In: Skattenytt, ISSN 0346-1254, no 9Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Uppsala: Skattenytt Förlags AB, 2019
Keywords
Taxpayer Rights
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:oru:diva-79589 (URN)
Available from: 2020-01-30 Created: 2020-01-30 Last updated: 2020-02-03Bibliographically approved
Kristoffersson, E. (2019). Missbruk i EU-skatterätten - ett eller flera begrepp. In: Jan Bjuvberg och Jérôme Monsenego (Ed.), Vänbok till Bertil Wiman: (pp. 175-186). Stockholm: Norstedts Juridik AB
Open this publication in new window or tab >>Missbruk i EU-skatterätten - ett eller flera begrepp
2019 (Swedish)In: Vänbok till Bertil Wiman / [ed] Jan Bjuvberg och Jérôme Monsenego, Stockholm: Norstedts Juridik AB , 2019, p. 175-186Chapter in book (Refereed)
Place, publisher, year, edition, pages
Stockholm: Norstedts Juridik AB, 2019
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
urn:nbn:se:oru:diva-75941 (URN)978-91-39-02075-2 (ISBN)
Available from: 2019-08-28 Created: 2019-08-28 Last updated: 2019-08-30Bibliographically approved
Kristoffersson, E. & Ondrasek Olofsson, L. (2019). Observatory for the protection of taxpayers’ rights: National report Sweden 2019. In: : . Paper presented at 4th International Conference on Taxpayer Rights, Minneapolis, Minnesota, USA, May 23-24, 2019.
Open this publication in new window or tab >>Observatory for the protection of taxpayers’ rights: National report Sweden 2019
2019 (English)Conference paper, Published paper (Refereed)
Keywords
Taxpayer Rights
National Category
Law
Identifiers
urn:nbn:se:oru:diva-79591 (URN)
Conference
4th International Conference on Taxpayer Rights, Minneapolis, Minnesota, USA, May 23-24, 2019
Available from: 2020-01-30 Created: 2020-01-30 Last updated: 2020-01-31Bibliographically approved
Kristoffersson, E. (2019). Protection of Whistleblowers in Relation to Taxes. In: Cristina Trenta (Ed.), Juridicum Anthology 2019: . Örebro: Örebro University
Open this publication in new window or tab >>Protection of Whistleblowers in Relation to Taxes
2019 (English)In: Juridicum Anthology 2019 / [ed] Cristina Trenta, Örebro: Örebro University , 2019Chapter in book (Other academic)
Place, publisher, year, edition, pages
Örebro: Örebro University, 2019
Series
Örebro Studies in Law ; 13
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:oru:diva-79592 (URN)978-91-87789-34-2 (ISBN)
Available from: 2020-01-30 Created: 2020-01-30 Last updated: 2020-01-31Bibliographically approved
Westberg, B., Kristoffersson, E. & Trenta, C. (2019). Public finance and tax measures for the cultural heritage, Questionnaire, Sweden. In: : . Paper presented at Public finance and tax measures for the cultural heritage, Pescara University, Chieti, Italy, June 14, 2019.
Open this publication in new window or tab >>Public finance and tax measures for the cultural heritage, Questionnaire, Sweden
2019 (English)Conference paper, Published paper (Other academic)
National Category
Law
Identifiers
urn:nbn:se:oru:diva-78471 (URN)
Conference
Public finance and tax measures for the cultural heritage, Pescara University, Chieti, Italy, June 14, 2019
Available from: 2019-12-05 Created: 2019-12-05 Last updated: 2019-12-11Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-1473-5273

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