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World Journal of VAT/GST Law Volume 2, 2013 - Issue 3
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Original Articles

Tax fraud, tax abuse and the right to deduct input VAT in Sweden

Eleonor Kristoffersson Professor in tax law, Örebro University, Sweden. Professor Kristoffersson is also a member of the Swedish Better Regulation Council, and President of the Value Added Tax Institute at Stockholm University.
Pages 261-267 | Published online: 07 May 2015

  • Case nos 5586–11 and 5687–11.
  • See eg Joined Cases C-439/04 and C-440/04 Kittel and Recolta Recycling [2006] ECR I-6161, para 55; Joined Cases C-80/11 and C-142/11 Mahagében and Dávid [2012] ECR I-0000, para 42; Case C-285/11 Bonik [2012] ECR I-0000, para 37.
  • The main rule is found in Chapter 8 Section 3 of the Swedish VAT ACT (SVATA), Mervärdesskattelagen (1994:200).
  • After that, SMK sold the silver granulate to Boliden.
  • See Pourzitakis Efstratios, ‘Halting the Horses: EU Policy on the VAT Carousel Fraud in the EU Emissions Trading System’ (2012) 21(1) EC Tax Review 39, 42 for a description of this fraud mechanism.
  • Previously Regeringsrätten.
  • Paulo Piantavigna, ‘Tax Abuse in European Union Tax Law: A Theory’ (2011) 20(3) EC Tax Review 134, 135.
  • ibid, 135.
  • ibid.
  • This is an interesting statement as such, since for example Arts 173–5 are not at all visible in the Swedish VAT Act.
  • Sw: Mervdräesskattelagen (1994:200).
  • See eg Anders Hultqvist, Legalitetsprincipen vid inkomstbeskattningen (Norstedts juridik, 1995) 112 ff; Magnus Alhager, Dispens från inkomstskatt (Iustus förlag, 1999) 77; Sture Bergström, Skatter och Civilrätt (LiberFörlag, 1978) 66. The Administrative Court of Appeal actually based its judgment in the Scania Metall case on the principle of legality.
  • See eg Petter Asp, ‘En principfråga om relationen mellan legalitetsprincipen och behandlingen av straffrättsvillfarelse i modern straffrätt’ in Torbjörn Andersson and Bengt Lindell (eds), Vänbok till Torleif Bylund (Iustus Forlag, 2003) 55–56.
  • On the prohibition of retroactivity in EU VAT Law, see Case C-110/04 INZO [1996] ECR I-857, para 21.
  • On the prohibition of obscure laws in EU VAT Law, see Case C-255/02 Halifax [2006] ECR I-1609, para 72.
  • See eg Joined Cases C-439/04 and C-440/04 Kittel and Recolta Recycling [2006] ECR I-6161.
  • See eg Case C-255/02 Halifax [2006] ECR I-1609.
  • ibid, 74.
  • Art 4 Treaty on European Union.
  • See Case 14/83 von Colson [1984] ECR 1891.
  • See Bergström (n 12) 66.
  • ibid.
  • ibid.
  • Compare eg ACA of Gothenburg case no 622–05 of 10 May 2007 with ACA of Stockholm case no 5529–5532–08 of 8 November 2011.
  • Case C-110/94 INZO [1996] ECR I-857, para 24.
  • Kammarrätten i Göteborg 10 May 2007 case no 622–05.
  • 1 § lagen (1995:575) mot skatteflykt.
  • See eg RÅ 1998 ref 19, RÅ 2004 ref 27, and RÅ 2010 ref 51.
  • See Dennis Ramsdahl-Jensen, ‘Realitets-og misbruksbetragtninger i EU-skatteretten’ in Marlene Kerzel (ed), Fest- skrift til Jan Pedersen (DJ∅F Forlag, 2011) 182. Opposite opinion: Jari Burmeister, Verklig innebörd. En studie av inkomstskattepraxis (Norstedts Juridik, 2012) 38.
  • Joined Cases C-439/04 and C-440/04 Kittel and Recolta Recycling, C-354/03 Optigen et al [2006] ECR I-483.
  • Case C-110/94 Intercommunale voor zeewaterontzilting (INZO) v Belgische Staat [1996] ECR I-857, paras 21–24; Case C-400/98 Finanzamt Goslar mot Brigitte Breitsohl [2000] ECR I-4321; Case C-32/03 I/S Fini H v Skatteministeriet [2005] ECR I-1599, para 33. See Rainer Brandl, ‘Karussellbetrug—Umsatzsteuerliche und finanzstrafrechtliche Konsequenzen’ in Markus Achatz and Michael Tumpel (eds), Missbrauch im Umsatzsteuerrecht (Linde Verlag, 2008) 146.
  • See eg RÅ 2009 not 87 and SAC case of 26 March 2012, case no 1335–1336–11.

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