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Kristoffersson, EleonorORCID iD iconorcid.org/0000-0002-1473-5273
Publications (10 of 109) Show all publications
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world are based on a scenario of businesspeople versus private individuals dating from the 20th century, which is now out of date.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). 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. (2019). Swedish Experience of Publicity: Thematic report. In: Funda Basaran Yavaslar, Johanna Hey (Ed.), Tax transparency: EATLP Annual Congress Zürich (pp. 265-272). Amsterdam: International Bureau of Fiscal Documentation (IBFD)
Open this publication in new window or tab >>Swedish Experience of Publicity: Thematic report
2019 (English)In: Tax transparency: EATLP Annual Congress Zürich / [ed] Funda Basaran Yavaslar, Johanna Hey, Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2019, p. 265-272Chapter in book (Refereed)
Place, publisher, year, edition, pages
Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2019
Series
EATLP International Tax Series, ISSN 1574-9789 ; 17
Keywords
tax secrecy, tax transparency
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
urn:nbn:se:oru:diva-75676 (URN)978-90-8722-543-8 (ISBN)978-90-8722-544-5 (ISBN)
Available from: 2019-08-07 Created: 2019-08-07 Last updated: 2019-08-14Bibliographically approved
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: 2019-08-08Bibliographically 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
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-1473-5273

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