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.

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It is a truism that the legal system lags behind societal and technological developments. The common system of VAT is no exception. The objective of this thesis is to examine how the existing VAT rules applies to virtual assets, in particular NFTs and purchasable collectibles in computer games. The aim is to study how transactions with these assets are classified from a VAT perspective and to evaluate whether this classification is compatible with the VAT neutrality principle and the function of VAT as a general tax on final consumption.  One finding related to the classification part of this thesis is that these transactions, which often involve a token and an underlying asset, are treated as a composite supply of services and not a supply of goods for VAT purposes. This implies that the special scheme for second-hand goods cannot be applied. Other classification aspects to assess whether the supply falls within the scope of VAT and whether the supply is taxed or exempt, are also analyzed. There is no ground for NFTs or other virtual assets to be exempt generally. Though, certain types or functions for NFTs may be exempt as financial transactions. The evaluation concludes that the existing rules are partly adapted to handle transactions with these types of virtual assets conducted in a virtual environment. However, the existing rules could lead to an unmotivated double taxation, which may preclude the pursuit of economic activities.

När den svenska regeringen beslöt sig för att sänka restaurangmomsen den 1 januari 2012, gjordes det för att stimulera restaurangbranschen att sänka priserna på måltiderna, nyanställa och eliminera svartjobb. Vid en sänkning av momsen frigörs kapital, ett extra ekonomiskt utrymme, som för företagen blir en tillgång som de själva får avgöra hur det kommer disponeras. Denna studie ämnar ta reda på vilka effekter momssänkningen kommer medföra för branschen och hur restaurangägarna disponerat det ekonomiska utrymmet. Material har införskaffats genom en enkätundersökning med restaurangägare, intervjuer med hotell- och restaurangfacket samt branschorganisationen Visita. Med utgångspunkter bland annat inom nationalekonomiska teorier visar undersökningen att restaurangägare valt att använda det ekonomiska utrymmet till att nyanställa, sänka sina priser, genomföra renoveringar eller till överlevnadsmarginaler. Detta tyder på att det finns en spridning över hur restaurangägarna handlat. Faktorer som kan vara av betydelse över hur restauranger agerar är företagets storlek och form samt hur konkurrenterna i dess omgivning agerar. / When the Swedish government decided to cut the restaurant VAT January 1st, 2012, was made for the purpose of encouraging the restaurant industry. In turn, the restaurants would choose to lower the prices of meals, hire new employees and eliminate illegal work. When VAT is lowered it releases capital, an additional financial fund. For the restaurants it’s an asset, which they can determine how it should be allocated. This study aims to determine the effects of VAT reduction on the industry and how restaurant owners have chosen to make with the additional funds. The material has been obtained by conducting a survey with restaurant owners, interviewing the restaurant union and the industry association Visita. With starting points in economic theories and previous studies on other VAT reductions, the study shows that restaurant owners have chosen to use the economic funds to create new jobs, lowering meal prices, renovations or to improve profit margins. This indicates that there is dispersion among the opportunities restaurant owners have chosen. Elements that could have importance in the actions of restaurant, is the size and form of the business, and the performance of the competition nearby.

Made available in DSpace on 2015-05-14T12:47:22Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 2889222 bytes, checksum: 8230904036e0af5a059d1007bb898f06 (MD5) Previous issue date: 2011-02-16 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Serious games are computer games with serious purposes, such as: training, learning, valuation etc. These games connect the fun of common videogames with features like decision making, assessment systems and educational planning in order to create an engaging learning environment. So these aspects create endless possibilities of use in those games and attract attention from other areas of knowledge. Therefore, the design process becomes increasingly complex and involves multidisciplinary teams. This document presents an interdisciplinary study conducted to define an approach based on communication for the development of a serious game for dentistry, specifically oral health in babies. Thus, in this work presents a stage before the design of the serious games. The focus was to evaluate what is the best approach to be applied to the script of the game in order to define the good way to present the content. In this paper, the term communication approach joins features such as: game play, game design, interaction, narrative, story genre and script. In this project, it was necessary to evaluate which communication approach is appropriate in a serious game aimed at mothers. We developed two prototypes to test different communication approaches. The game's audience, initially the mothers, who are using tests that define the most appropriate for them by offering a poll. After interact with approaches, the mothers answered a form. The data were analyzed through absolute and percentage values. Finally we decided adopt a Playful Approach, because the mothers felt more encouraged to finalize this application compare to Formal Approach. The serious game was developed and a new assessment was conducted to investigate mother s opinions. In this new stage of testing, some changes in behavior were seen in the audience, for example, the increase in the number of mothers who said they had some computer knowledge. However, even when dealing with a more demanding audience, the results remained positive. Data were analyzed descriptively by absolute values and percentages. It was found that 87% of mothers who interacted with the game learned some new knowledge and 53% were able to earn (successfully complete) the game. / Os serious games ganham espaço dia a dia nas mais variadas ciências. Neste contexto destacam-se as ferramentas na Odontologia. Para avaliar as perspectivas deste grupo de jogos, realizou-se o levantamento e análise das aplicações presentes na literatura e no mercado de jogos. Observamos, a partir do estudo realizado, que os conceitos básicos relacionados à saúde e higiene bucal predominam como temática dos serious games para Odontologia, bem como as crianças são o público-alvo principal destes jogos. Concluímos que existi uma carência na exploração da temática saúde bucal em bebês, visto que não foram encontrados nas bases de dados pesquisados serious games abordando tal temática. Além disso, observamos que não há jogos voltados para um público-alvo formado por mães. Por isso, este projeto se utilizou da metodologia de planejamento baseada na avaliação da Abordagem de Comunicação (AC) junto ao público-alvo. As ACs descrevem um conjunto de características importantes para a comunicação do jogo com o público-alvo. Esta análise deu subsídios necessários para o desenvolvimento do serious game baseado na AC Lúdica. A aplicação foi desenvolvida e uma nova avaliação foi realizada para investigar a opinião das mães diante do jogo concluído. Nesta nova fase de testes, algumas mudanças de comportamento foram percebidas no público-alvo como, por exemplo, uma maior informatização das mães. Contudo, mesmo lidando com um público-alvo mais exigente, os resultados continuaram sendo positivos. Os dados foram analisados descritivamente mediante valores absolutos e percentuais. Constatamos que 87% das mães que interagiram com o jogo aprenderam algum conhecimento novo e 53% delas conseguiram ganhar (concluir com êxito) o jogo.

Uppsatsen behandlar frågorna om vad en komplex tjänst är, vilka kriterier som EU-domstolen ställer upp för att klassificera komplexa tjänster som ett eller flera tillhandahållanden enligt mervärdesskatterätten, vilka kriterier som tillämpas vid klassificeringen av den komplexa tjänsten diskretionär portföljförvaltning samt om svensk rätt kan anses förenlig med EU-rätten.

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