Composite Supplies in the Common System of VAT
avGiacomo Lindgren Zucchini
Akademisk avhandling
Avhandling för juris doktorsexamen i rättsvetenskap, som kommer att försvaras offentligt
onsdagen den 30 september 2020 kl. 09:15, Hörsal L2, Örebro universitet Opponent: Professor Edoardo Traversa
Université catholique de Louvain Louvain-la-Neuve, Belgien
Örebro universitet
Institutionen för juridik, psykologi och socialt arbete 701 82 Örebro
Abstract
Giacomo Lindgren Zucchini (2020): Composite Supplies in the Common System of VAT. Örebro Studies in Law 14.
This thesis is about the tax treatment of composite supplies in the common system of value added tax (VAT) of the European Union. A composite sup-ply is a single supsup-ply that consists of various distinguishable parts that are combined to form a cohesive unit assessed as such for VAT purposes, even though at least some of those parts might constitute their own single sup-plies in other circumstances.
Many issues need to be resolved as regards composite supplies. In particular, it is vital to determine the identity of single supplies, that is to say, whether a transaction comprising various parts constitutes one or more single supplies. This may result in certain single supplies having a particular composition of parts and that therefore constitute composite supplies. In turn, the specifics concerning the identity and composition of single sup-plies have numerous implications for how their ultimate tax treatment with regard to taxation or exemption is decided.
The thesis studies how to determine what constitutes a single supply; in particular with respect to those that are composite supplies. Furthermore, it also studies how the various aspects of the tax treatment with regard to taxation or exemption are decided for different kinds of composite supplies. This includes how the place of supply of such composite supplies is determined, how it is decided whether they are subject to exemptions, and how it is assessed whether a particular rate of tax applies.
Keywords: composite supply, composite supplies, single supply, supply,
supplies, taxable supply, single transaction, transaction, VAT
Giacomo Lindgren Zucchini, School of Law, Psychology and Social Work, Örebro University, SE-701 82 Örebro, Sweden.
