The explosion of the global financial crisis in 2007-08 reignited the urgency to reflect on the origins and causes of financial collapses. As the above events kick-started an economic meltdown that is still ongoing, comparisons with the Great Crash of 1929 started to abound. In particular, the externalities that a broad spectrum of societal groups had to bear as a consequence of various banking failures highlighted the necessity of a more inclusive and balanced regulation of firms whose activities impact on a wide range of stakeholders.The thesis is centred on the proposal of a paradigm, the “enlightened sovereign control”, that provides a theoretical, institutional and substantive framework as a response to the legal issues analysed in the thesis. These stem primarily from the analysis of two sequences of events (the 2001-03 wave of “accounting frauds” and the 2007-08 global crisis) which represent the background upon which modern financial scandals are explained. This is done by highlighting a number of common denominators emerging from the case studies (Enron and Parmalat, Northern Rock and Lehman Brothers) which caused financial instability and scandals. The research is grounded on the initial recognition of theoretical themes in the field of corporate and financial law, which eventually link with the more practical events examined. This parallel enquiry leads to the investigation of two heavily interrelated spheres of law and finally highlights more practical legal issues that emerge from the analysis.Through this multifaceted approach, the thesis contends that the occurrence of financial crises during the last decade is essentially rooted in two main problems: a corporate governance one, represented by the lack of effective control systems within large public firms; and a corporate finance one identified with the excesses of financial innovation and related abuses of capital market finance. Research conducted in this thesis ultimately seeks to contribute to current debates in the areas of corporate and financial law, through the proposals of the “enlightened sovereign control” paradigm.

Made available in DSpace on 2016-04-26T20:25:18Z (GMT). No. of bitstreams: 1 Roseli Silma Scheffel.pdf: 858642 bytes, checksum: f0ce236deca194a3a11679fa75961aee (MD5) Previous issue date: 2006-12-14 / The present achievement had as purpose to inquire the jurisprudential and doctrinarian comprehension established in a way that the destination of the gathered product in the quality of assessment doesn t matter to the tributary law, only to the financial law, by the way of the affection to a specific destination not being part of the obligative structure either to a master-rule of tributary incidence. This has contributed to the reiterated inobservance by the Union, of the gathered product destination that had tried the institution of assessment, confronting in this way, either the constitutional pretext of tributary normatization or once it has been considered later, quitting of applying the gathered product in this quality of assessment for the traced purpose in the respective established laws. On this way, it has been studied the tributary constitutional principles, identifying the most suitable meaning referent to the assessment and it has been analyzed the doctrinarian and jurisprudential building arouse several tribute types, concluding that the assessment for it being legitimately instituted owe strict observance to the constitutional aims that tries its creation, always conditioned to a previous affectation of the gathered product, under penality of subverting the respect to the citizens rights in the reasonable distribution of the custom income and admit that for oblique via, Union disrespects the transference constitutionally assured from tributary income to other political people, that ends by implying in an affront to federative principle where for the harmonical acquaintanceship of the juridical orders it is necessary to observe the constitutional discrimination of competences included on itself the tributary incomes, that regards the tributary income of superior level entity. As a way to assure the law constitutionally consecrated, from State embarrassment over the person inheritance, via assessment, only if it is present and agreeably observed specific penality, the contributor can oppose himself to such charge if the same one has not been affected to the constitutionally accepted ends choosing for the discussion in administrative instance, through the correct tributary administrative process or resigning to the tributary administrative contentious, opting by the access to Judiciary Power, using among other actions a warrant of protection of declaratory action, annulatory action or the indebt repetition action, in this hypotheses of existing legal forecast of income affection to specific constitutionally authorized waste, having verified the deviation in the application of the gathered resources, not allowing the justificative that the extinguishments of tributary credit, due the payment, the resources applicability is merely concerned to financial law, disrespecting in this way the most expensive constitutional aim, letting the citizen contributor in the edge of jurisdictional tutelage, even due the most flagrant unconstitutionalities resulting from evidence about the confrontation of the established laws of several assessment disguising the constitutional principles put by the legislative constitutor in complete affront to Law Democratic State, quoted in the 1st article of Brazilian Federative Republican Constitution / O presente trabalho objetivou perscrutar o entendimento doutrinário e jurisprudencial firmado no sentido que a destinação da receita arrecadada a título de contribuição não interessa ao direito tributário, mas apenas ao direito financeiro, pelo fato da afetação a uma destinação específica não integrar a estrutura da obrigação e nem a regra-matriz de incidência tributária. Isto tem contribuído significativamente na reiterada inobservância, pela União, da destinação da receita que ensejou a instituição da contribuição, afrontando assim, ora o pressuposto constitucional de normatização tributária ou, atendido este, em momento posterior, deixando de destinar a receita obtida a título de contribuição para as finalidades tracejadas nas respectivas leis instituidoras. Neste sentido, estudou-se os princípios constitucionais tributários, identificando o mais adequado significado atinente às contribuições e analisou-se a construção doutrinária e jurisprudencial acerca das diversas espécies de tributo, concluindo que as contribuições para serem legitimamente instituídas, devem fiel observância ao desígnio constitucional que enseja sua criação, condicionada sempre a uma prévia afetação do produto arrecadado, sob pena de subverter o respeito aos direitos dos cidadãos na eqüitativa distribuição dos encargos fiscais e admitir-se, que por via oblíqua, a União desrespeite a transferência constitucionalmente assegurada de receita tributária às demais pessoas políticas, que acaba por implicar em afronta ao princípio federativo, onde para a harmoniosa convivência das ordens jurídicas é necessário observar a discriminação constitucional de competências, nela incluída a das rendas tributárias, que contempla o sistema de participação no produto da receita de entidade de nível superior. Como forma de garantir o direito constitucionalmente consagrado, do constrangimento do Estado sobre o patrimônio do particular, via contribuição, somente se presente e condignamente observada uma específica finalidade, pode o contribuinte opor-se a sua cobrança se não estiver afetada aos fins constitucionalmente admitidos, optando pela discussão em instância administrativa, através do devido processo administrativo tributário ou, renunciando ao contencioso tributário administrativo, optar pelo acesso ao Poder Judiciário, valendo-se, dentre outras ações, do mandado de segurança, da ação declaratória, da ação anulatória, ou da ação de repetição de indébito, na hipótese de haver previsão legal de afetação da receita a determinados gastos constitucionalmente autorizados, mas tenha se verificado o desvio na aplicação dos recursos arrecadados, não se admitindo mais a justificativa de que com a extinção do crédito tributário, mediante o pagamento, a aplicação dos recursos é matéria meramente de direito financeiro, desprestigiando assim os mais caros desígnios constitucionais, deixando os cidadãos contribuintes a mercê da tutela jurisdicional, mesmo diante das mais flagrantes inconstitucionalidades decorrentes da constatação do confronto das leis instituidoras das diversas contribuições desfigurarem os preceitos constitucionais colocados pelo legislador constituinte, em total desrespeito ao Estado Democrático de Direito, acolhido no artigo 1o da Constituição da República Federativa do Brasil

O mundo corporativo desenvolveu mecanismos para atenuar os conflitos de agência, decorrentes das divergências entre os interesses dos acionistas e dos gestores profissionais. A adoção de práticas de governança corporativa nas sociedades empresariais, em que o capital está pulverizado entre milhares de acionistas que não participam da gestão do negócio, impõe aos gestores um comportamento ético, pautado pela boa-fé, pela transparência, pela prestação de contas, pela eficiência e pela responsabilidade pelos atos de gestão. De outro lado, permite que os acionistas acompanhem e participem do estabelecimento das diretrizes da administração do empreendimento, sempre sob o pressuposto de que o gestor age em nome dos interesses dos proprietários da empresa. No regime republicano estabelecido pela Constituição Federal de 1988 os cidadãos são os titulares da res publica, cabendo ao gestor público a administração da coisa pública em prol dos interesses da sociedade. A gestão dos recursos públicos, regulada pelo Direito Financeiro, deve seguir rigorosamente a lógica republicana, mas neste ponto é possível identificar potenciais conflitos de agência entre os gestores públicos e os cidadãos. Com o objetivo de garantir a melhor aplicação dos escassos recursos financeiros arrecadados junto à sociedade, a Constituição Federal institucionalizou um complexo sistema de preservação do interesse público na gestão financeira estatal, sistema esse descrito neste trabalho, aqui denominado de governança republicana. Esse complexo, constituído de normas e princípios constitucionais, normas infraconstitucionais, mecanismos de controle e planejamento, além de formas de participação social, formam um sistema institucional de proteção à boa aplicação dos recursos financeiros do Estado e devem servir aos aplicadores do direito como vetor para a interpretação das normas de Direito Financeiro. / The corporate world developed mechanisms to lessen agency conflicts due to divergences between shareholders and professional managers interests. The adoption of corporate governing practices in corporate businesses (where the capital is spread out among thousands of shareholders, who do not participate in the administration of the business) requires an ethical behavior from the managers; this ethical behavior should be guided by good-faith, transparency, accountability, efficiency and responsibility for the administrative actions. On the other hand, it allows the shareholders to accompany and to participate in the establishment of guidelines for the administration of the enterprise, always under the presupposition that the manager acts on behalf of the interests of the company owner. Under the republican regime, established by the 1988 Federal Constitution, the citizens are the holders of the republic; thus, it is the responsibility of the public administrator to manage the public thing on behalf of the interests of society. The administration of the public resources, which is regulated by the Financial Law, must strictly follow the republican logic, but in this sense it is possible to identify potentials agency conflicts between public administrators and citizens. With the objective of ensuring the best application of the scarce financial resources collected from society, the Federal Constitution institutionalized a complex system of preservation of the public interest in the state financial administration, and this system is described in this work and is here denominated of Republican governance. This complex (which is constituted of norms and constitutional principles, infra-constitutional norms, planning and control mechanisms, besides forms of social participation) forms an institutional protection system for the good application of the State financial resources and it should also be useful to those who apply the law as a vector for the interpretation of Financial Law norms.

L’évolution perpétuelle que connait la comptabilité publique en France notamment, avec l’intégration des règles comptables inspirées du droit privé, ne pourrait guère constituer un acte isolé. Elle est inscrite bien au contraire dans une démarche universelle menée par une volonté commune de rendre les états financiers des états et nations un vrai moyen d’aide à la prise de décision. Les normes comptables de l’état, qui sont inspirées du modèle privé, ont intégré le paysage comptable français et prennent de plus en plus de place en faisant reculer un modèle de comptabilité qui n’a pas subi de changements majeurs depuis son institution. Le droit public financier se trouve ainsi enrichi en matière comptable par de nouvelles dispositions depuis l’avènement de la LOLF en 2001. Désormais, il est prévu expressément que les comptes de l'état doivent être réguliers, sincères et donner une image fidèle de son patrimoine et de sa situation financière. Une disposition consacrée par la révision constitutionnelle du 23 juillet 2008. Par conséquent, cela n’est pas sans conséquences sur le droit et les pratiques budgétaire dans leur sens le plus large / The perpetual evolution of public accounts in France, particularly with the integration of accounting rules inspired by private law, could hardly be an isolated act. On the contrary, it is part of a universal approach driven by a common desire to make the financial statements of states and nations a real means of helping decision-making. State accounting standards, which are inspired by the private model, have become part of the French accounting landscape and are gaining more and more place by pushing back an accounting model that has not undergone major changes since its establishment. Public financial law is thus enriched in accounting matters by new provisions since the advent of the LOLF in 2001. From now on, it is expressly stipulated that the accounts of the state must be regular, sincere and give a faithful image of its heritage and its financial situation. A provision enshrined in the constitutional review of July 23, 2008. Therefore, this is not without consequences on the law and budgetary practices in their broadest sense

La réalisation du marché intérieur européen par une meilleure intégration des marchés financiers est aujourd’hui devenue une réalité. L'objectif est toutefois loin d'être atteint en matière de crédit hypothécaire, nonobstant de nombreuses initiatives européennes. Compte tenu de ces difficultés et du postulat selon lequel il serait impossible d'harmoniser le droit des suretés immobilières en raison de leur ancrage culturel et national, une proposition alternative consistant dans la création d'une sûreté immobilière commune (euro-hypothèque), venant se superposer aux systèmes nationaux, a été formulée depuis un certain nombre d'années. La recherche analyse dans un premier temps la réalité du postulat précité à la lumière du droit comparé et conclut qu'en réalité, les différents systèmes trouvent non seulement leur origine dans un modèle identique, fondé sur le caractère accessoire de la sûreté, mais ont en outre connu une évolution similaire au cours de ces dernières années. Il apparaît que ce modèle constitue la meilleure base pour toute harmonisation européenne. Après avoir examiné l'interaction avec le droit international privé, sous l'angle de la protection du consommateur, et le droit européen, sous l'angle de la question de la compétence communautaire et du principe de subsidiarité, des pistes sont proposés pour opérer un rapprochement des législations nationales relatives au crédit hypothécaire. La proposition consiste à intégrer dans un seul instrument juridique contraignant (une directive européenne) les différentes propositions permettant d'opérer un rapprochement des législations nationales à trois niveaux : celui de la sûreté immobilière et de la publicité foncier, celui du contrat de prêt et enfin, celui relatif à la procédure de réalisation de l'immeuble.

I uppsatsen utreds de svenska personaloptionsreglernas förenlighet med EG-rätten. I 10 kap. 11 § 2 st. 2 p. IL framgår att då en i Sverige obegränsat skattskyldig person upphör att vara bosatt eller att stadigvarande vistas i Sverige likställs flytten med att personaloptionen utnyttjas och skall därför beskattas. Beskattning sker av ännu inte realiserade tillgångar med anledning av utflyttningen. Den typen av beskattning som följer av personaloptionsreglerna är ett exempel på en så kallad exit-skatt. Första steget i utredningen består i att bestämma huruvida personaloptionsreglerna kan utgöra ett otillåtet hinder för den fria rörligheten för arbetstagare och kapital inom unionen. Då hindret uppställs av hemvistlandet är det enligt vår terminologi att ses som ett hemstatshinder då det kan avskräcka landets medborgare eller bosatta från att utnyttja rätten till fri rörlighet. Vi har kommit till slutsatsen att de svenska personaloptionsreglerna utgör ett otillåtet hemstatshinder för den fria rörligheten för arbetstagare och kapital. Andra steget utgörs av att utreda huruvida de svenska personaloptionsreglerna kan rättfärdigas genom fördraget eller rule of reason-testet. Vad det gäller fördragets bestämmelser om avsteg från principen om fri rörlighet i artiklarna 39 och 58 EG anser vi inte att dessa kan berättiga exit-skatt-bestämmelsen i personaloptionsreglerna. Under rule of reason-testet prövas rättfärdigandegrunderna skattesystemets inre sammanhang, effektiv skattekontroll och behovet av att förhindra skatteflykt i förhållande till personaloptionsreglerna. Med hänsyn till praxis från EGD och analysen i uppsatsen synes personaloptionsreglerna inte kunna rättfärdigas genom dessa. Då vi anser att bestämmelsen i 10 kap. 11 § 2 st. 2 p. IL inte kan berättigas vare sig genom fördraget eller rule of reason-testet utgör regeln således ett otillåtet hemstatshinder för den fria rörligheten för arbetstagare och kapital. Konsekvensen av att ett hinder anses otillåtet är att regeln inte får tillämpas av medlemsstaten. / The aim of the thesis is to analyse the Swedish employee stock option legislation’s compliance with EC law. Chapter 10 section 11 subsection 2 of the Swedish income tax act states that when a person subject to unlimited tax liability ceases to be domiciled or permanently resident in Sweden, the change of residence is deemed equal to the redemption of the employee stock options and shall therefore be taxed. Due to the emigration, not yet realized assets are taxed. The kind of taxation present in the Swedish employee stock option legislation is an example of an exit tax. The first part of our analysis consists of determining whether the Swedish employee stock option legislation may constitute an unlawful obstacle for the free movement of workers and capital within the internal market. According to our terminology, an obstacle put up by the home state, capable of deterring citizens or residents of that country from exercising their right to free movement is considered a home state obstacle. We have reached the conclusion that the Swedish employee stock option legislation constitutes an unlawful home state obstacle for the free movement of workers and capital. The second part of this study consists of investigating whether the Swedish employee stock option legislation can be justified under the EC treaty or under the rule of reason test. Concerning the possibilities stated in articles 39 and 58 EC to depart from the principle of free movement, we would like to suggest that the exit taxation provision found in the Swedish employee stock option legislation cannot be justified through neither of them. The rule of reason justification grounds coherence of the tax system, effectiveness of fiscal supervision and the need to prevent tax avoidance are tried in relation to the Swedish employee stock option legislation. By reference to case law from the ECJ and the analysis in the thesis, none of the three seems to be able to justify the Swedish employee stock option legislation. The Swedish employee stock option legislation cannot, according to our analysis, be justified neither through the treaty nor the rule of reason test. In our opinion, it therefore constitutes an unlawful home state obstacle for the free movement of workers and capital. The consequence of an unlawful obstacle is that the member state may not apply that rule.

Ever since the barriers between the Member States have diminished, more and more European Union (EU) citizens have chosen to work in a different State than their home state. Problems have occurred because of this cross border activity when workers have chosen to keep their pension funds taken in the home state, while working in the second State. These problems are caused by the national tax systems but also of the different tax rules that Member States have on pensions. Generally, most Member States’ pension systems are divided into three pillars. The first pillar is the social security scheme. The second one is the occupational scheme while the third pillar is the individual pension scheme. Together, the second and third pillars are recognized as supplementary pensions, since they supplement the pension incomes that arising from the first pillar. This thesis concerns the taxation of national persons who are covered by some type of occupational or private pension scheme. Most of the States do not allow deduction for premiums paid to these pensions that are taken with insurance companies established outside their territory. In a number of cases the ECJ has ruled that tax legislations that do not allow deductions of premiums or in some way prohibit the free movement shall be seen as discriminatory. The famous Bachmann case has been the only exception, where the ECJ ruled that the Belgian discriminatory rules could be justified in order to preserve the cohesion of the national tax system. The cohesion principle can be invoked if there exist a direct link between the deduction of contributions and the liability to tax the sums that will be paid to the beneficiary. Even though other justification grounds such as the effectiveness of fiscal control, the preservation of the tax base and the preservation of the tax neutrality has been invoked by Member States in various cases, the ECJ has not accepted them. Up to this point it is only Belgium that has succeeded to get the ECJ on its side. Conclusions can be drawn that the EC Treaty’s fundamental rights cannot be set aside by the Member States’ wish to preserve various tax protections, except when it is considered to be an absolute necessity, which has proven to be very seldom. Conclusion have been drawn that the ECJ has, through its judgments, had an immense impact on the national tax rules. Even though direct taxes are considered to be a part of a nation’s sovereignty, the ECJ has in an indirect way interfered with this sovereignty by invoking the EC Treaty’s free movement rules. The Court has thereby indicated that the Member States cannot freely construct their tax rules since they have to be consistent with the EC Treaty rules. Conclusions have also been drawn that the ECJ’s rulings are important for the strengthening of the supplementary pensions. EU citizens should be able to move freely between Member States and should keep their supplementary pensions in the State where they have been taken out and should not worry about ending their current pension funds in order to conclude new contracts in the State where they work, in order to be allowed deductions of contributions. / När gränserna mellan medlemsstaterna bortskaffades resulterade det i att alltmera av den Europeiska Unionens (EU) medborgare valde att arbeta i ett annat land än där de har sin hemvist. Problem har skapats av den gränsöverskridande aktiviteten då arbe-tare har valt att behålla sina pensioner från sina hemviststater. Dessa problem har i sin tur skapats av de nationella skattesystemen men även på grund av de olika skatte-regler som medlemsstaterna har på pensioner. Generellt sätt har de flesta medlemssta-ter pensionssystem som är uppdelade i tre olika pelare. Den offentliga pensionen tillhör den första pelaren. Andra pelaren utgörs av tjänstepensioner medan den tredje består av privata pensioner. Tillsammans anses andra och tredje pelaren vara supple-mentära pensioner, då de kompletterar de pensionsinkomster som uppstår av den första pelaren. Uppsatsen behandlar beskattningen hos fysiska personer som täcks av något slag av tjänste- eller privat pension. Många stater medger inte avdrag för premier som betalas in för dessa pensioner till ett försäkringsbolag etablerat utanför dess territorium. I ett antal rättsfall har EG-domstolen dömt att skatteregler som inte medger avdrag för premier eller på något sätt förhindrar den fria rörligheten ska anses diskriminerande. Undantaget har varit den berömda Bachmann målet där EG-domstolen ansåg att de belgiska diskriminerande reglerna kunde rättfärdigas för att behålla koherensen i det nationella skattesystemet. Koherensprincipen innebär att det måste finnas en direkt länk mellan avdragsrätten som medges till premier och skatteplikten som senare tas ut på det utfallande beloppet. Fastän andra rättfärdigande grunder som effektivitet i skattekontroll, skydd för nationella skatteintäkter och skydd för skatteneutralitet har framlagts av medlemsstaterna i diverse rättsfall, har EG-domstolen ogiltigförklarat samtliga grunder. Fram till idag är det endast Belgien som har lyckats att få EG-domstolen på sin sida. Slutsatser kan dras att EG-fördragets fundamentala rättigheter inte får sättas åsido av medlemsstaternas önskan att bevara diverse skatteskydd, förutom då det anses vara ytterst nödvändigt, vilket har visat sig vara väldigt sällan. I uppsatsen konkluderas att EG-domstolen har via sina domar haft en stark påverkan på de nationella skattereglerna. Trots att direkta skatter anses vara en nations suveränitet har EG-domstolen på ett indirekt sätt påträngt denna suveränitet genom att åberopa EG-fördragets frihetsregler. Domstolen har således indikerat att medlemsstater inte kan fritt konstruera sina skatteregler då de måste vara förenliga med EG-fördragets regler. I uppsatsen konkluderas även att EG-domstolens domar är viktiga för förstärkningen av de supplementära pensionerna. EU medborgare skall kunna röra sig fritt bland medlemsstater och samtidigt kunna behålla sina supplementära pensioner där de har tecknats och inte behöva avsluta sina pensioner och teckna nya i den staten där han arbetar för att vara berättigad till skatteavdrag på betalda premier.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce. In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce. The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.

Den 1 januari 2009 trädde reglerna om begränsningar i avdragsrätten för ränta på internt finansierade förvärv av delägarrätter inom en intressegemenskap i kraft. Dessa regler benämns ofta som ränteavdragsbegränsningsreglerna och återfinns i 24 kapitlet 10a-10e §§ inkomstskattelagen. Reglerna är ett avsteg från den generella avdragsrätten för ränteutgifter som finns i Sverige. Syftet med lagstiftningen är att förhindra skatteplanering genom ränteupplägg inom intressegemenskaper, där de affärsmässiga motiven är klart underordnade det övergripande syftet att uppnå skattefördelar. För att ränteavdragsbegränsningsreglerna inte skulle få en alltför generell omfattning och onödigt försvåra affärsmässigt motiverade verksamheter införde lagstiftaren två undantagsregler, den så kallade tioprocentsregeln och den så kallade ventilen. Blir någon av undantagsreglerna tillämpliga får det företag som betalar ränta göra avdrag för denna i Sverige. Tioprocentsregeln är den första undantagsregeln. Tioprocentsregeln är en objektiv regel som blir tillämplig om det kan fastställas att inkomsten som motsvarar ränteutgiften blir beskattad till minst tio procent enligt lagstiftningen i den stat där mottagaren av inkomsten hör hemma. Ventilen är den andra undantagsregeln. Ventilen är en subjektiv regel som blir tillämplig om såväl förvärvet som den skuld som ligger till grund för förvärvet är huvudsakligen affärsmässigt motiverade. Vid första anblicken av undantagsreglerna kan de verka tydligt utformade, varför de inte borde vara svåra att tillämpa. I praktiken uppkommer emellertid en rad tolknings- och tillämpningsproblem med undantagsreglerna. Uppsatsen har identifierat flera situationer där affärsmässigt motiverade transaktioner riskerar att omfattas av ränteavdragsbegränsningsreglerna beroende på hur undantagsreglerna skall tolkas och tillämpas. Uppsatsen syftar därför till att klargöra hur undantagsreglerna i 24 kapitlet 10d-10e §§ inkomstskattelagen skall tolkas och tillämpas. Vidare skall uppsatsen identifiera de tolknings- och tillämpningsproblem som riskerar att uppkomma kring undantagsreglerna och analysera vilka konsekvenser dessa kan få för berörda företag.

EU beslutade 2002 om en särskild beskattningsanordning i syfte att undanröja konkurrenssnedvridningar vid försäljning av elektroniska tjänster. Frågetecken om var eller av vem som moms ska erläggas kan ibland uppstå. Förvaltningsrätten och regeringen har gjort olika bedömningar beträffande mervärdesskatteskyldighet för två svenska företag vars tjänster varit underkastade moms i andra länder. Medan förvaltningsrätten dömde företag A att betala mervärdeskatt befriade regeringen företag B från mervärdebeskattning. Syftet är att utreda hur skattskyldighet beträffande samma elektroniska tjänster kan uppkomma i olika medlemsländer samt om de som tillhandahåller dessa tjänster säljer till eller ifrån fasta etableringsställen eller om de är att betrakta som återförsäljare. Varför samma skattskyldighet uppkommer i olika medlemsländer kan delvis härledas till de avvikelser som finns mellan svensk rätt och EU-rätt beträffande innebörden av de olika begrepp som används för att beteckna momsredovisningsskyldiga. Det kan även bero på den vaga och vida definition som begreppet elektroniska tjänster innefattar samt de skillnader som finns mellan språkversionerna beträffande vad som ska anses omfattas. Tillhandahållare av elektroniska tjänster ska erlägga mervärdeskatt i det land där köparen har sätet för sin ekonomiska verksamhet eller där det fasta etableringsstället finns till vilka tjänsterna tillhandahålls. Vid omsättning eller förvärv av tjänster är det den som agerar som faktisk säljare eller den kund som faktiskt förvärvar och konsumerar tjänsten som avgör var omsättningen anses belägen. Bedömningen ska fokusera på de huvudsakliga momenten för tjänsten ifråga. Tillhandahållare av elektroniska tjänster är inte att betrakta som återförsäljare eftersom de inte uppfyller de kriterier som finns uppställda för begreppet återförsäljare. Därmed kan en analogi inte göras gällande. / In 2002 the member states of EU took a decision regarding whether to introduce a special tax base on digital supplies or not. This tax base was later on implemented to the member states domestic laws. Question may sometimes arise as to where or by whom VAT should be paid regarding electronically supplies. The administrative court and the Swedish government have made different judgments regarding two Swedish companies whose services already have been subject to VAT in other member states. While the administrative court sentenced company A to pay VAT the government exempted company B. This bachelor thesis will examine how tax claims regarding the same electronically supply can occur in different member states and if the providers are selling to or from a permanent establishment or if they are to be considered as distributors. The answer to the first question can partly be due to the difference between Swedish law and EU-law regarding the different use of word for designating a taxable person. The words used for designating a taxable person have different meanings which can constitute confusion. It can furthermore be due to the vague and broad definition for the term electronically supplies and the differences that occur, regarding what can be covered by the definition of electronically supplies. Providers of digital supplies shall pay VAT in the country where the buyer has his place of business or where the fixed establishment is located to which the supplies are provided. Regarding revenue or acquisition it is the one who acts like the real seller or the customer who acquires and consumes the provided service who determines where the supply is situated. The main elements for the services provided have to be examined. Providers of digital supplies are not to be regarded as distributors because they do not meet the criteria’s that are set out for the term.