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Tax fraud, tax abuse and the right to deduct input VAT in Sweden
Örebro universitet.ORCID iD: 0000-0002-1473-5273
2013 (English)In: World journal of VAT / GST law, ISSN 2048-8432, E-ISSN 2048-8440, Vol. 2, no 3, 262-268 p.Article in journal (Refereed) Published
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Abstract [en]

In Scania Metall, in a judgment of 15 March 2013, the Swedish Supreme Administrative Court ruled that the right to deduct input VAT depends on whether the taxpayer was in good or bad faith in respect of tax frauds committed earlier by another person. The main issue in this case was whether the national court can refuse the right of deduction where it is established, on the basis of objective evidence, that that right is being relied on for fraudulent or abusive ends. In Swedish law, there are only rules that givethe right to deduction of input VAT, but no rules that give the tax authorities the right to revoke the right of deduction in case of fraudulent behaviour in a chain of transactions. From a Swedish constitutional law point of view it was unclear—until the Scania Metall case—whether a right to deduct input VAT given in the law could be revoked without a specific rule supporting it. At an EU level, the question is topical, due to the pending cases C-163/13 Turbu, C-164/13 Turbu.com Mobile Phones och and C-131/13Schoenimport 'Italmoda' Mariano Previti. These cases deal with the question whether the tax authorities and national courts are alleged, in cases of VAT fraud, to refuse rights given to the taxpayer in national law even in the absence of a legal basis in national law.

Place, publisher, year, edition, pages
2013. Vol. 2, no 3, 262-268 p.
Keyword [en]
Tax, Value-Added Tax, VAT, Tax Fraud, Tax Abuse
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
URN: urn:nbn:se:hig:diva-21039DOI: 10.5235/20488432.2.3.261OAI: oai:DiVA.org:hig-21039DiVA: diva2:894151
Available from: 2013-12-10 Created: 2016-01-14 Last updated: 2016-01-22Bibliographically approved

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Kristoffersson, Eleonor
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CiteExportLink to record
Permanent link

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