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  • 1.
    Hiort af Ornäs Leijon, Lena
    et al.
    Swedish Ministry of Finance, Stockholm; Uppsala University, Sweden.
    Kristoffersson, Eleonor
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law. Örebro University, Sweden; Salzburg University, Austria.
    The OECD International VAT/GST Guidelines on Place of Supply of B2B Services and Intangibles2014In: World journal of VAT / GST law, ISSN 2048-8432, E-ISSN 2048-8440, Vol. 3, no 1, p. 32-49Article in journal (Refereed)
    Abstract [en]

    This article deals with the new OECD international VAT/GST Guidelines on place of supply of B2B Services and Intangibles. The Guidelines were approved by the OECD Committee on Fiscal Affairs in January 2014. The aim of the article is to analyse the new Guidelines from an EU law perspective and also from the perspective of how the Guidelines may contribute to reducing the risks of double taxation and unintended non-taxation.

  • 2.
    Kristoffersson, Eleonor
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Law. Örebro universitet; University of Salzburg, Austria.
    Cross-border supplies and VAT groups: the Skandia America Corp judgment2014In: World journal of VAT / GST law, ISSN 2048-8432, E-ISSN 2048-8440, Vol. 3, no 3, p. 219-223Article in journal (Refereed)
  • 3.
    Kristoffersson, Eleonor
    Örebro universitet, Institutionen för juridik, psykologi och socialt arbete.
    Full deduction of input VAT where goods are sold for a price lower than the cost price2016In: World journal of VAT / GST law, ISSN 2048-8432, E-ISSN 2048-8440, Vol. 5, no 2, p. 121-125Article in journal (Other academic)
  • 4.
    Kristoffersson, Eleonor
    Örebro universitet.
    Tax fraud, tax abuse and the right to deduct input VAT in Sweden2013In: World journal of VAT / GST law, ISSN 2048-8432, E-ISSN 2048-8440, Vol. 2, no 3, p. 262-268Article in journal (Refereed)
    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.

  • 5.
    Kristoffersson, Eleonor
    Örebro universitet, Institutionen för juridik, psykologi och socialt arbete.
    The supply of warranties provided in relation to a supply of goods is not VAT exempt, according to the Swedish Supreme Administrative Court2012In: World journal of VAT / GST law, ISSN 2048-8432, E-ISSN 2048-8440, Vol. 1, no 1, p. 121-123Article in journal (Refereed)
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