Have a personal or library account? Click to login
The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law Cover

The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law

Nordic Tax Journal
Volume 2015 (2015): Issue 2 (December 2015)
By: Robert Påhlsson  
Open Access
|Apr 2016

References

  1. Agrell, Joachim and Ericsson, Helena. 2008. Regeringsrättens dom om mervärdesskatteplikt vid läkarkonsultationer via internet. Skattenytt (1): 205-9.
    Search in Google Scholar
  2. Alhager, Eleonor. Mervärdesskatt vid omstruktureringar. Uppsala 2001: Iustus Förlag.
    Search in Google Scholar
  3. Aujean, Michel, Jenkins, Peter&Poddar, Satya. 1999. A new approach to public sector bodies. VAT Monitor, (4): 144-9.
    Search in Google Scholar
  4. Confederation of Swedish Enterprise. (2015). http://www.svensktnaringsliv.se/material/skrivelser/oversynav-befintlig-lagstiftning-om-mervardeskatt-for-offentliga_587686.html Accessed 8 October 2015.
    Search in Google Scholar
  5. Confederation of Swedish Enterprise. (2015). http://www.svensktnaringsliv.se/material/remissvar/gronbokom-mervardesskattens-framtid-green-paper-on-the-futureof_564432.html Accessed 8 October 2015.
    Search in Google Scholar
  6. Eskildsen, Casper Bjerregaard. Strukturneutralitet i momssystemet. Aarhus 2012: Business and Social Sciences, Aarhus University.
    Search in Google Scholar
  7. European Commission. (2011). Consultation Paper - Review of existing VAT legislation on public bodies and tax exemptions in the public interest. COM(2011)851 final.
    Search in Google Scholar
  8. European Commission. (2010).Green Paper on the future of VAT: towards a simpler, more robust and eficient VAT system. (COM(2010)695) final.
    Search in Google Scholar
  9. de la Feria, Rita. 2009. The EU VAT treatment of public sector bodies: slowly moving in the wrong direction. Intertax. Vol. 37 (3): 148-65.
    Search in Google Scholar
  10. de la Feria, Rita. 2010. Future Health Technologies. VAT Exemption. Highlights and Insights of European Taxation (10): 130-3.
    Search in Google Scholar
  11. Henkow, Oskar. Financial Activities in European VAT. Lund 2008: Kluwer Law International.
    Search in Google Scholar
  12. Henkow, Oskar. The VAT/GST Treatment of Public Bodies. Lund 2013: Kluwer Law International.
    Search in Google Scholar
  13. Hultqvist, Anders. Moms och finansiella tjänster. Stockholm 1998: Norstedts Juridik.
    Search in Google Scholar
  14. Hölzer, Camilla. 2010. Rechtsprechung - Steuerbefreiungen bei Lieferungen und sonstigen Leistungen, UmzatzsteuerRundschau (14): 526-40.
    Search in Google Scholar
  15. Janssen, Sjoerd. 2008. CopyGene. VAT Exemption. Highlights and Insights on European Taxation (9): 99-101.
    Search in Google Scholar
  16. Jepsen, Anders Strandet. Moms og aktiviteter i forbindelse med vaerdipapirer. Köpenhamn 2010: Thomson Reuters.
    Search in Google Scholar
  17. Jespersen. Claus Bohn, Intermediation and insurance and financial services in the European VAT. Köpenhamn 2011: Kluwer Law International.
    Search in Google Scholar
  18. Lundström, Susann. 2004. EG-aktuellt på mervärdesskatteområdet. Begreppen sjukvård och sjukvårdande behandling. Svensk skattetidning: 50-2.
    Search in Google Scholar
  19. Melz, Peter. Mervärdesskatten. Rättsliga grunder och problem. Stockholm 1990: Juristförlaget.
    Search in Google Scholar
  20. Niedermair, Jutta. 2006. Keine Befreiung von der MwSt fur Leistungen im Zusammenhang mit einem Krankenhausnebenleistungen. European Law Reporter (3) 127-9.
    Search in Google Scholar
  21. Nieskens, Hans. 2006. Umsatzsteuerfreiheit fur Krankenhausnebenleistungen. EU-Umsatzsteuer-Berater (3): 35-6.
    Search in Google Scholar
  22. Novak-Stief, Monika. 1999. Steuerbefreite Umsätze von Kranke - und Pflegeanstalten. European Law Reporter (10): 432-5.
    Search in Google Scholar
  23. Påhlsson, Robert. (2015).Momsfri sjukvård. Uppsala 2015: Iustus Förlag.
    Search in Google Scholar
  24. Rasmussen, Karin Schwarz Revsbeck. Momsfritagelsen af transaktioner inden for sundhetsområdet - i et EU-retligt og nationalt perspektiv. Köpenhamn 2013: DJÖF Förlag.
    Search in Google Scholar
  25. Ramsdahl Jensen, Dennis. Mervaerdiafgiftspligten. Köpenhamn 2004: DJÖF Förlag.
    Search in Google Scholar
  26. Rendahl, Pernilla. Cross-Border Consumption Taxation of Digital Supplies. Amsterdam 2009: IBFD.
    Search in Google Scholar
  27. Rendahl, Pernilla. (2015). Rapport: Mervärdesskattelagens ändamål - En konsumtionsskatt och en företagsskatt. Stockholm 2015: Confederation of Swedish Enterprise (Svenskt Näringsliv).
    Search in Google Scholar
  28. Skatteverket (SKV, the Swedish tax administration). (2015). http://www.skatteverket.se/foretagorganisationer/moms/momsforstatkommun/momsersattningtillkommuner.4.18e1b10334ebe8bc80005490.html Accessed 8 October 2015.
    Search in Google Scholar
  29. Sonnerby, Mikaela. Neutral uttagsbeskattning på mervärdesskatteområdet. Stockholm 2010: Norstedts Juridik.
    Search in Google Scholar
  30. Stensgaard, Henrik. Fradragsret for mervaerdiafgift. Köpenhamn 2004: DJÖF Förlag.
    Search in Google Scholar
  31. Swinkels, Joep. 2005. VAT Exemption for Medical Care, VAT Monitor (1): 14-8.
    Search in Google Scholar
  32. Theile, Carsten. 1995. Wettbewerbsneutralität der harmonisierten Umsatzsteuer. Theoretischer Anspruch und praktische Umsetzung. Köln: Otto Schmidt.
    Search in Google Scholar
  33. Vårdföretagarna (2015). http://www.vardforetagarna.se/fakta-ochdebatt/fakta-statistik Accessed 8 October 2015.
    Search in Google Scholar
  34. Westberg, Björn. 2009. Kommentar till mervärdesskattedirektivet. Stockholm: Thomson Reuters.
    Search in Google Scholar
  35. Westberg, Björn. 1994. Nordisk mervärdesskatterätt. Stockholm: Juristförlaget.
    Search in Google Scholar
  36. Öberg, Jesper. 2001. Mervärdesbeskattning vid obestånd. Stockholm: Norstedts Juridik.
    Search in Google Scholar
DOI: https://doi.org/10.1515/ntaxj-2015-0010 | Journal eISSN: 2246-1809
Journal RSS Feed
Language: English
Page range: 18 - 35
Submitted on: Oct 30, 2015
Accepted on: Dec 18, 2015
Published on: Apr 20, 2016
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Related subjects:
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law,
Business and economics,
Political economics,
Public finance and fiscal theory,
Business management,
Business law

© 2016 Robert Påhlsson, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Previous articleVolume 2015 (2015): Issue 2 (December 2015)Next article