Here I present my special project with a review of the research in Sweden 1994 – 2020 in the field of indirect taxes
My special project with a review of the research in Sweden 1994 – 2020 in the field of indirect taxes presented, where the presentation is made under the following headlines:
- Certain legislations
- The VAT research in Sweden
- The research on excise duty in Sweden
- The research on customs law in Sweden
- Overview – in Tidningen Balans (The Periodical Balans), www.tidningenbalans.se, are under fördjupning (Annex with advanced articles) – Balans fördjupning – short versions of my articles in the JFT during the years of 2020 – 2022 regarding the research within the field of indirect taxes in Sweden available
Indirect taxes consist in the first place of VAT, exise duties and customs: e.g. the following EU-legislations can be used for studies and research within the field of indirect taxes [Note! The legislations are not updated here]:
- The VAT Directive: Directive 2006/112/EC
- The Implementation Regulation: Regulation (EU) No 282/2011
– Amendment of the Implementation Regulation: Regulation (EU) No 967/2012
– Amendment of the Implementation Regulation: Regulation (EU) No 1042/2013
- The Excise Duty Directive: Directive 2018/118/EC
- The Union Customs Code: Regulation (EU) No 952/ 2013
The VAT research in Sweden
See under Material FÖ SEM mm, where I under the headline Föreläsning den 14 december 2021 och seminarium den 20 december 2021, vid Södertörns högskola express assembled in digital form under the links A-F the material that I have put together as a study and research material regarding method questions in the VAT research in Sweden. For the sake of simplicity, the material – translated into English – is also available here:
Front-paper to the material under the links A-F below.
- A. Alumnus from Örebro University about the VAT research in Sweden.
- B. The VAT research in Sweden – where is it going? Part 1
- C. The VAT research in Sweden – where is it going? Part 2
- D. The VAT research in Sweden – method questions
- E. Alumnus from Örebro University develops his VAT research with composite transactions in relation to the EU law
- F. Goods and services at composite transactions – interpretation and application according to the Swedish VAT Act and the EU’s VAT Directive
On that material, I am further making a development, and under Artiklar I have laid out an article in Tidskrift utgiven av Juridiska Föreningen i Finland, JFT (The journal published by the Law Society of Finland), where I go on further with the position of the Swedish language in the VAT research in Sweden. That article, with the title ”Momsforskningen i Sverige – svenska språkets ställning” – Eng., The VAT research in Sweden – the position of the Swedish language (JFT 6 2021 s. 412-447), is a continuation of my article with the title ”Momsforskningen i Sverige – metodfrågor” – Eng., The VAT research in Sweden – method questions (JFT 6 2020 pp. 716-757), which is to be found under D. in the above-mentioned material. Thus, I have translated both articles into English. Furthermore, I have commissioned a translation into Finnish [suomi] of the language article: JFT 6 2021 s. 412-447.
By the way, the material regarding language was intended for my special lecture on the use of language in a comparative law context (Sw., ”användningen av Språket i ett komparativrättsligt sammanhang”) on the EU Master programme at Södertörn University (Södertörns högskola, Sh), the autumn semester of 2022, but instead I gave a higher seminar on the theme the position of the Swedish language in the EU – especially about the VAT research, Public law [Sw., ”Svenska språkets ställning i EU – särskilt om momsforskningen”, Offentlig rätt (see under Material FÖ SEM mm)]. My intention is to give the special lecture at the Sh in the autumn semester of 2023 or later on.
I have put together the two articles mentioned to a book, Momsforskningen i Sverige och EU-rätten – metodfrågor och svenska språkets ställning. The book is to be found under PFS Böcker, code 036Blå, where I have translated also it into English: The VAT research in Sweden and the EU law – method questions and the position of the Swedish language (037Blå).
To the books 036Blå (in Swedish) and 037Blå (in English) belong 035Blå (in Swedish) and 038Blå (in English). 035Blå and 038Blå contain my suggestion to build models – tools – to be used as support for research of a VAT question. Inter alia, I treat a side issue from my doctor’s thesis, and puts it in a broader context with composite transactions for VAT purposes, which has led to ”the tool book”, 035Blå, with the title Vara och tjänst vid sammansatta transaktioner – tolkning och tillämpning enligt mervärdesskattelagen och EU:s mervärdesskattedirektiv. Thus, I have translated also that book into English, 038Blå, with the title Goods and services at composite transactions – interpretation and application according to the Swedish VAT Act and the EU’s VAT Directive. By the way, my article ”Sammansatta transaktioner och semiotik beträffande moms” (SvSkT 3 2020 pp. 160-172) can be seen as a preliminary study to 035Blå (and 038Blå). Here on the website is also my special version (Sw., Specialversion) of that article available, with the sections Sammanfattning (Summary) and Avslutande synpunkter (Concluding viewpoints, which Svensk Skattetidning (SvSkT), Eng., Swedish Tax Journal, suggested that I should remove for the sake of saving space: Specialversionen of SvSkT 3 2020 pp. 160-172). I have translated both versions into English: English, translation of original; English, translation of special version.
I have written the books first for my teaching about research questions and EU law on the EU Master programme at the Sh.
The research on excise duty in Sweden
I have developed further the material regarding the VAT research in Sweden, so that I nowadays have a material that also comprises The research on excise duty in Sweden.
- Thus, I have written an article in the JFT, where I move on with the tax subject question in the research on excise duty: ”Punktskatteforskningen i Sverige – skattesubjektsfrågan” (JFT 3 2022 pp. 242-276). I have translated also that article into English: The research on excise duties in Sweden – the tax subject question.
- Also that article I have first written for my teaching about research questions and EU law on the EU Master programme at the.
The research on customs law in Sweden
In the first and the third and final article in my research series in the JFT in the field of indirect taxes according to above, I have also mentioned the research regarding customs law in Sweden. See in that respect:
The sections are included in the divisions I and III in my e-book Indirekta skatter – forskningen i Sverige och EU-rätten, 040Blå, which I have translated into English: 041Blå, Indirect taxes – the research in Sweden and the EU law. In the concluding overview of that book (sections 2.3 and 3), I mention that the for the time being paused work with TTIP (The Transatlantic Trade and Investment Partnership), i.e. a free trade agreement between the EU and the USA. Since both enterprises and consumers are tax subjects regarding customs, I consider that the focus in the research within customs law should be set on a common concept of goods being introduced for the whole field of indirect taxes within the EU. This would not only lead to simplifications within the EU regarding VAT, excise duties and customs, but also be preparatory for customs questions at a future introduction of the free trade agreement TTIP between the EU and the USA. I raise the importance of the work with TTIP being resumed particularly in my article ”EU:s frihandelsavtal med USA, TTIP – en motvikt till förflyttningen av världsekonomins tyngdpunkt till Asien och till gagn för världsfred”, which I have translated into English: JFT 4 2022 pp. 425-436), The EU’s free trade agreement with the USA, TTIP – a counterbalance to the transfer of the main focus of the global economy to Asia and to the advantage of world peace.
I may mention, as a connection to what I am writing about regarding fiscal sociology (FS), that I in section 3 of the concluding overview in the book 041Blå, THE PARTS I, II AND III – OVERVIEW, state that my warning of falling in what I call the trap of mathematics in the research, Bal 2020, applies also at the researh in the subject FS. Artificial intelligence (AI) is useful in the research regarding for instance indirect taxes, but AI should only be used as a tool and not constitute the method in itself for the study in question, which I thus state also concerning research efforts regarding FS. See more under F20.
Overview – in Tidningen Balans (The Periodical Balans), www.tidningenbalans.se, are under fördjupning (Annex with advanced articles) – Balans fördjupning – short versions of my articles in the JFT during the years of 2020 – 2022 regarding the research within the field of indirect taxes in Sweden available
I summarize and complete my series consisting of three articles in the JFT concerning the research in Sweden regarding indirect taxes according to the following in Balans fördjupning:
JFT Part 1, 42 pages – corresponded in Balans fördjupning by Momsforskningen i Sverige – vart är den på väg? Del 1, which I have translated into English, The VAT research in Sweden – where is it going? Part 1, Bal 2021, Annex 2 pp. 22-28 (8 pages), where I summarize regarding method questions; and of Momsforskningen i Sverige – vart är den på väg? Del 2, which I have translated into English, The VAT research in Sweden – where is it going? Part 2, Bal 2021, Annex 2 pp. 29-36 (7 pages), where I regarding the VAR problemize more than theorize.
JFT Part 2, 36 pages – corresponded in Balans fördjupning by Momsforskningen i Sverige – vart är den på väg? Del 3, which I have translated into English, The VAT research in Sweden – where is it going? Part 3, Bal 2022, Annex 2 pp. 1-8 (8 pages), where I summarize about the position of the Swedish language in the VAT research.
JFT Part 3, 35 pages – corresponded in Balans fördjupning by Indirekta skatter och forskningen i Sverige – vart borde den vara på väg? Del 4, which I have translated into English, Indirect taxes and the research in Sweden – where should it be going? Part 4, Bal 2023, Annex 1 pp. 1-8 (8 pages), where I summarize about the research on excise duty and ties together the whole of the field indirect taxes (VAT, excise duties and custms) and concludes Part 4 by stating where I consider that the research in that field should be going.
The 4 articles in Balans fördjupning are also compiled into my book Indirekta skatter – en introduktion till forskningen i Sverige och EU-rätten, 042Blå, which I have translated into English: 043Blå, Indirect taxes – an introduction to the research in Sweden and the EU law.
He or she who wants a more simple way to go into the research questions in my series of three articles in the JFT, which are of totally 113 pages, can thus begin with my four articles in Balans fördjupning of totally 31 pages. In Balans fördjupning there are also somewhat more cmpared with in the JFT, since I therein not only summarize the series in the JFT. In Balans fördjupning I namely also lay out threads giving rise to more thoughts regarding the aspect of problemizing than only a summary of theories. Thus, the totally 31 pages in my series in Balans fördjupning summarize and complete the 113 pages of my research series in the JFT. The two series that I have written in the JFT and in the Balans, which thus also are to be found under Artiklar, should be of use for both researchers within the tax law and appliers who work with extensive and difficult tax cases or criminal cases about tax, by me pointing out lack of objectivity in the research, above all when it is a matter of overlooking th tax subject question, which is detrimental also to the examination of a question on the tax object. A probemizing of a subject concerning VAT or excise duties should not only be made from the tax object, and thus without regarding the tax subject, since the basic problem for those taxes concerns the distinction of the tax subject (i.e. in principle the entrepreneur) from the consumers (i.e. in principle from ordinary private persons). That aspect is equally as important regardless whether the reader is a researcher or an applier of the law, when it is a matter of describing qnd/or judging the subjects VAT and excise duties. Concerning customs it is the tax object that is of interest in the first place, since the tax subject thereby can be an entrepreneur or a consumer.