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| 2. |
- Kristoffersson, Eleonor, 1972-
(author)
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Mål C-67/08; Margarete Block
- 2009
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In: Svensk skattetidning. - Stockholm : Norstedts. - 0346-2218. ; :10, s. 1088-1092
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Journal article (other academic/artistic)
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| 3. |
- Kristoffersson, Eleonor, 1972-, et al.
(author)
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The Principle of the Legality of Taxation and the Rule of Law
- 2024
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In: Rule of Law in a Transitional Spectrum. - Uppsala : Iustus förlag. - 9789177372721 ; , s. 177-186
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Book chapter (peer-reviewed)abstract
- This chapter examines the principle of the legality of taxation in the context of the rule of law. It begins with an exploration of the legality of taxation in international and EU Law, providing a comparative overview and delving into the specific case of Sweden. The authors discuss how this principle is not explicitly stated as a fundamental right in the European Charter of Human Rights and Fundamental Freedoms but can be derived from its provisions. The Court of Justice of the European Union recognizes it as a general principle, necessitating that tax obligations and their substantive elements be defined by law.The article then focuses on the Swedish interpretation of the principle, tracing its evolution and current application. It highlights the nuances in the Swedish legal system, where the principle of legality in tax law is interpreted as a general rule that taxation must be lawful and in accordance with the principles of the rule of law. This includes a discussion of the role of the Swedish Parliament in enacting tax laws and the interpretative approaches of the Supreme Administrative Court.In conclusion, the paper emphasizes the principle of legality as an integral part of a larger legal system grounded in the rule of law. It addresses the challenges and complexities in applying this principle, especially when harmonizing national and EU law principles in tax cases.
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| 4. |
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| 5. |
- Kristoffersson, Eleonor, 1972-
(author)
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A Comparison between EU VAT Law and the OECD Internatioanl VAT/GST Guidelines
- 2023
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In: The Oxford Handbook of International Tax Law. - Oxford : Oxford University Press. - 9780192897688 ; , s. 785-796
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Book chapter (peer-reviewed)abstract
- This chapter offers a comparison between EU VAT law and the OECD International VAT/GST Guidelines. It focuses mainly on business-to-business (B2B) transactions. The chapter begins by describing and comparing the aim and legal status of the EU VAT Directives and OECD International VAT/GST Guidelines. The OECD International VAT/GST Guidelines aim at reducing the uncertainty and risks of double taxation and unintended non-taxation that result from inconsistencies in the application of VAT in a cross-border context. The chapter then discusses the core features of VAT including neutrality, before comparing the place of taxation on services and intangibles under EU law and the International VAT/GST Guidelines. According to the preamble to the VAT Directive, a VAT system achieves the highest degree of simplicity and neutrality when the tax is levied in as general a manner as possible and when its scope covers all the stages of production and distribution, as well as the supply of services.
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| 6. |
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| 7. |
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| 8. |
- Kristoffersson, Eleonor, 1972-
(author)
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Death as a taxable event : Branch report, Sweden
- 2010
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In: Death as a taxable event and its international ramifications. - Hague, Netherlands : Sdu Fiscale & Financiële Uitgevers. - 9789012383363 ; , s. 727-746
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Conference paper (peer-reviewed)
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| 9. |
- Kristoffersson, Eleonor, 1972-
(author)
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Value Added Tax as a Legal Transplant
- 2021
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In: Intertax. - : Wolters Kluwer. - 0165-2826 .- 1875-8347. ; 49:2, s. 186-197
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Journal article (peer-reviewed)abstract
- In this article, Value Added Tax (VAT) is examined as a legal transplant. The legal transplants theory relies on the assumption that legal transplants are the primary driver behind legal change. In order to establish whether this is the case for VAT, the distribution of VAT across the world is examined. This spread, however, should be evaluated against the different legal VAT families that may be identified around the world in order to determine if the identity of the transplanted system remains. That said, VAT families vary over time, and there is no specified definition of different VAT families. The establishment of the relevance of studying VAT as a legal transplant may feasibly lead to a discussion on whether a legal transplant approach is appropriate for comparative research in VAT since such an approach entails a risk for too much emphasis on similarities. The fact that statutes appear to be similar does not necessarily mean that the law is the same due to various factors such as legal culture. However, with an awareness of the inadequacies of the legal transplants approach as a method for comparative studies, the approach may provide valuable insight into explaining the similarities and differences in VAT.
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| 10. |
- Westberg, Björn, 1942-, et al.
(author)
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Deductions in EU VAT law
- 2012
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In: The future of indirect taxation. - Alphen aan den Rijn : Wolters Kluwer. - 9789041137975 - 9041137971 ; , s. 639-650
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Book chapter (peer-reviewed)
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