oru.sePublikationer
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Skatt- och betalningsskydighet för moms i enkla bolag och partrederier
Örebro University, School of Law, Psychology and Social Work, Örebro University, Sweden.
2013 (Swedish)Doctoral thesis, monograph (Other academic)
Abstract [en]

This is the second of two books making a combined doctor’s thesis, where part 1, Skattskyldighet för mervärdesskatt – en analys av 4 kap. 1 § mervärdesskattelagen (Tax liability to value added tax – an analysis of chapter 4 § 1 of the Swedish VAT act), is my licentiate’s dissertation of 2011 and part 2 is this book, Skatt- och betalningsskyldighet för moms i enkla bolag och partrederier (Tax and payment liability to VAT in enkla bolag and shipping partnerships). There’s no specific equivalent in English to enkla bolag. The expression derives from the Swiss einfache Gesellschaften. In the Swedish civil law an enkelt bolag is defined as two or more having agreed to carry on activity in a company without establishing a partnership. A Swedish shipping partnership is similar to an enkelt bolag.

The purpose of this book is to analyze the representative rule of the Swedish VAT act concerning enkla bolag and partrederier (shipping partnerships) with respect of the VAT’s most central purposes, namely a cohesive VAT system, neutrality, EU-conformity, efficiency of collection and the legal rights of the individual including legality. A survey of foreign law is included, where the Finnish VAT law has been of a certain interest for the sake of comparison.

The issue at hand is a classical one, where enkla bolag and partrederier aren’t legal entities and one of the basic questions is if such an entity may be comprised by the concept taxable person of the VAT Directive (2006/112/EC). The representative rule has no equivalent in the VAT Directive. Therefore the analysis mainly concerns whether or not alterations in or amendments to the representative rule should be made in order to make the rule comply with the EU’s VAT Directive. The analysis contains a number of questions within the framework of the described purpose, where a key issue to consider is the question whether an ordinary private person can be deemed tax liable (skattskyldig) merely because of his role as partner in an enkelt bolag or a partrederi, which wouldn’t be complying with the main rule on who’s a taxable person, Article 9(1) para. 1 of the VAT Directive.

This book is ended with a paper summarizing the questions and conclusions of part 1 and part 2 and which contains a translation into English of its chapters 2–4, i.e. of the overviews of conclusions concerning part 1 and part 2 and of concluding viewpoints concerning both books.

Place, publisher, year, edition, pages
Örebro: Örebro universitet , 2013. , 251 p.
Series
Örebro Studies in Law, 4
Keyword [en]
Enkelt bolag, partrederi, representantregel, 6 kap. 2 § ML, 5 kap. 2 § SFL, art. 9.1 första st., delägare, bolagsman och andel
National Category
Law
Research subject
Law
Identifiers
URN: urn:nbn:se:oru:diva-27485ISBN: 978-91-7668-916-5 (print)OAI: oai:DiVA.org:oru-27485DiVA: diva2:604062
Public defence
2013-04-26, Hörsal L3, Långhuset, Örebro universitet, Fakultetsgatan 1, Örebro, 10:15 (Swedish)
Opponent
Supervisors
Available from: 2013-04-08 Created: 2013-02-07 Last updated: 2016-12-12Bibliographically approved

Open Access in DiVA

omslag(1510 kB)123 downloads
File information
File name COVER01.pdfFile size 1510 kBChecksum SHA-512
0dc86b4392f9847308ebfb944d04b13001a3483f5a2b582aefc7b7bd55deba4e4d3294a0a38b1c450a8cba3459c3c6ce7a749229e012bc90e35e8e116a0521d0
Type coverMimetype application/pdf
spikblad(110 kB)8 downloads
File information
File name SPIKBLAD01.pdfFile size 110 kBChecksum SHA-512
15ae2a1638d185b749729f7c63e1cb5bafe62330378d9c3354b95551eb33c02474cdf3af4853b83a2842c2e46f1bb646cec47d915a5af7c65a120f993232c45c
Type spikbladMimetype application/pdf
webbfil(1545 kB)918 downloads
File information
File name FULLTEXT03.pdfFile size 1545 kBChecksum SHA-512
3a91c24c0e124289b0538cf90eb20bcdf2fd7128b3bbffda351125240fbe43cc27ccdbb0b987f3ef0f763a26f4b88238e329026a38636f9236d63f60dd8b9d2a
Type fulltextMimetype application/pdf
errata(23 kB)44 downloads
File information
File name ERRATA03.pdfFile size 23 kBChecksum SHA-512
57c46858f1ad98957033063bc0de15501097b84c9610ec6737d7849c1b7063e68b4ff5de56d5cc0f155a0960367e235a636ca39514b7b68033062d391884b82b
Type errataMimetype application/pdf

Search in DiVA

By author/editor
Forssén, Björn
By organisation
School of Law, Psychology and Social Work, Örebro University, Sweden
Law

Search outside of DiVA

GoogleGoogle Scholar
Total: 923 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 3620 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf