Vinstmarginalbeskattning för resebyråer - Är de svenska bestämmelserna förenliga med mervärdesskattedirektivet?
Sammanfattning: This essay will examine whether the Swedish provisions of the margin scheme for travel agents are compatible with the VAT directive. The survey is done due to the fact that the provisions has interpreteded different within the European Union member states and caused a series of infringement actions. This will be done by presenting the key terms traveller, journey and the taxable amount. The essay present cases from the European Court of Justice concerning the margin scheme for travel agents. Furthermore Swedish cases concerning Swedish rules regarding the margin scheme for travel agents are presented. The conclusion of this essay is that only the taxable amount is considered compatible with the VAT directive. However, The Swedish Tax Agency permitting of a flat rate taxable amount can not consider be compatible with the VAT directive. As regards to who the actuall traveller must be the European Court of Justice ruled that the margin scheme for travel agents applies regardless of whether the customer is actually the traveller or not, while it in the Swedish rules appears that they only applies when a journey is provided to the traveller. The Swedish rules only applies when a travel agent provides the journey. The requiring of a journey doesn´t exist in the VAT directive and the European Court of Justice has ruled that the travel agent doesn´t have to provide the journey.
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