Skattesport : En analys av mervärdesskattedirektivets undantag för vissa tillhandahållanden av tjänster med nära anknytning idrottslig eller fysisk träning

Sammanfattning: Sports have a positive impact on both an individual and societal level. Because of this it should not come as a surprise to anyone that governments for a long time have taken measures to increase its citizens wish to do sports. One of these measures is an exception for certain services closely linked to sports or physical education, from the otherwise mandatory value added tax. This paper will investigate the exception of sports or physical education based on the directive on the common system of value added tax and the Swedish mervärdesskattedirktiv. The paper intends to answer questions regarding the definition of the terms sports and physical education, as well as questions regarding the Swedish implementation of the directive and lastly answer questions regarding the objectives of the exception and if the interpretation of the directive is succeeding in its objectives.