Avdrag för mervärdesskatt - Praxisgenomgång från EUD

Sammanfattning: VAT should work as a general consumption tax and the tax burden should fall on the final consumers. A taxable person will have to pay VAT when purchasing goods and services. This VAT is called input tax and it is the input tax that is deductible. The right to deduct is central to the forward shifting of the VAT. When ML and the VAT Directive were created there was a strong desire to ensure that the right to deduct was as completed as possible. The purpose of this essay is to clarify the right to deduct. There are some requirements to be able to practice the right of deduction which will be identified in praxis. I will first introduce the background that leads to the purpose of this essay. Then the relevant parts of the VAT Directive and ML will be introduced. Relevant praxis of the EUD is presented and will be concluded with analyze of the rules governing exercise of the right to deduct. The essay will end with a discussion of my conclusions. My conclusions are that a taxable person has the right to deduct, when the transactions are to be regarded as an economic activity. The right to deduct input VAT is in principle not limited. When the material conditions of the Directive are fulfilled, the taxable person is entitled to deduct VAT. Even if the material conditions have not been fulfilled, the right of deduction can be maintained. The right to deduct remains if the taxable person corrects their mistake within a reasonable time or shows that the real meaning of the transaction is alleged. A taxable person is not entitled to deduct if the company commits an abusive practice. If a transaction is involved in fraud the taxable person who knew or should know about the fraud will not be allowed to deduct. Member States may not introduce an exception for deductions or impose special conditions on such invoice which are not found in the directive. However, the Member States will be able to impose sanctions for false statements.