Den mervärdesskatterättsliga gränsdragningen mellan ett tillhandahållande av vara och ett tillhandahållande av tjänst vad gäller monteringsleverans
Abstract (Summary)This master’s thesis concerns the fiscal treatment of goods assembled or installed in respect of value added tax. Hence, the aim of the thesis is to find the measures how to distinct between supply of service and supply of goods concerning goods being assembled or installed. The way to determine the distinction is to observe the present law, the case-law and the principles concerning value added tax. The base for the analysis is the sixth directive 77/388/EEC and, when adequate, there will be a Swedish law aspect of the legal issue.The problems, concerning goods installed or assembled, arise when it comes to the place of supply and taxation. The place of supply differs depending on whether a supply is argued to be a supply of service or a supply of goods. Thus, this could affect the consequences of taxation.The thesis concludes that it is the principle of principality which will give the answer to the question of how to deal with several supplies which are closely linked together. This prin-ciple has been developed throughout the case-law and it could be argued that it has become the solution for when several supplies are at hand.Moreover, there are various factors which affect the outcome of the use of the principle of principality. These factors could be the price of the goods versus the value of the service which is performed on the goods, time limits, an average customer’s demand and the contract. The thesis also concludes that all these factors must be put together as a whole to find the principal supply.
School:Högskolan i Jönköping
Source Type:Master's Thesis
Date of Publication:09/14/2005