{"id":13105,"date":"2020-10-13T13:54:11","date_gmt":"2020-10-13T11:54:11","guid":{"rendered":"https:\/\/www.vardforetagarna.se\/?p=13105"},"modified":"2023-09-08T11:54:13","modified_gmt":"2023-09-08T09:54:13","slug":"nytt-avgorande-i-eu-domstolen-dags-att-slopa-den-svenska-vardmomsen","status":"publish","type":"post","link":"https:\/\/www.vardforetagarna.se\/2020\/10\/nytt-avgorande-i-eu-domstolen-dags-att-slopa-den-svenska-vardmomsen\/","title":{"rendered":"Nytt avg\u00f6rande i EU-domstolen \u2013 dags att slopa den svenska v\u00e5rdmomsen"},"content":{"rendered":"<strong>EU-domstolen kom nyligen med ett f\u00f6rhandsavg\u00f6rande som relaterar till den svenska v\u00e5rdmomsen. Domstolen sl\u00e5r fast att momsundantaget f\u00f6r social omsorg kan till\u00e4mpas i flera led, det vill s\u00e4ga att en tj\u00e4nst \u00e4r fri fr\u00e5n moms \u00e4ven n\u00e4r den tillhandah\u00e5lls av en underentrepren\u00f6r.<\/strong> <strong>V\u00e5rdf\u00f6retagarna anser att avg\u00f6randet m\u00e5ste f\u00e5 betydelse f\u00f6r den svenska momstolkningen. Det \u00e4r dags att undanr\u00f6ja den skadliga v\u00e5rdmomsen.<\/strong><\/p>\n<p>M\u00e5let i EU-domstolen <a href=\"http:\/\/curia.europa.eu\/juris\/document\/document.jsf;jsessionid=5DF6F3A271EEC1104D1D8B348F286A2B?text=&amp;docid=232153&amp;pageIndex=0&amp;doclang=sv&amp;mode=req&amp;dir=&amp;occ=first&amp;part=1&amp;cid=6627038\">(C-657\/19) <\/a>handlade om huruvida den tj\u00e4nst som en sjuksk\u00f6terska utf\u00f6rde genom att uppr\u00e4tta utl\u00e5tanden om patienters v\u00e5rdbehov till en v\u00e5rdkassa i Tyskland omfattades av undantaget fr\u00e5n moms (artikel\u00a0132.1 g i momsdirektivet). Den tyska domstolen ifr\u00e5gasatte att undantaget var till\u00e4mpligt eftersom tj\u00e4nsterna tillhandah\u00f6lls av en underentrepren\u00f6r.<\/p>\n<p>EU-domstolen framh\u00e5ller att momsundantaget kan till\u00e4mpas i flera led. Som Ernst &amp; Young konstaterar i sin kommentar till domen s\u00e4ger EU-domstolen till och med uttryckligen att avg\u00f6randet i\u00a0<em>C-594\/13, \u201dgo fair\u201d Zeitarbeit<\/em>\u00a0<strong>inte<\/strong> ska tolkas p\u00e5 s\u00e5 vis att undantaget inte \u00e4r till\u00e4mpligt i flera led.<\/p>\n<p>EU-domstolen sl\u00e5r ocks\u00e5 fast att artikeln i momsdirektivet inte st\u00e4ller n\u00e5gra villkor avseende mottagaren av tj\u00e4nsterna. EU-domstolen p\u00e5minner om att syftet med undantaget \u00e4r att minska kostnaderna f\u00f6r tj\u00e4nsterna, vilket i sig inte \u00e4r beroende av till vem de tillhandah\u00e5lls. Som <a href=\"https:\/\/www2.deloitte.com\/se\/sv\/pages\/tax\/articles\/moms-sjukvard-social-omsorg.html\">Deloitte<\/a> konstaterar i sin kommentar till domen st\u00e4lls allts\u00e5 inga krav p\u00e5 att tj\u00e4nsterna ska tillhandah\u00e5llas patienten eller omsorgstagaren direkt.<\/p>\n<p>H\u00f6gsta F\u00f6rvaltningsdomstolen och Skatteverket har gjort bed\u00f6mningen att inhyrning av v\u00e5rdpersonal och m\u00e5nga underentrepren\u00f6rsl\u00f6sningar i v\u00e5rd och omsorg ska bel\u00e4ggas med moms. Den svenska momstolkningen har f\u00e5tt till f\u00f6ljd att bemanningen av m\u00e5nga privata v\u00e5rdgivares verksamheter har f\u00f6rdyrats kraftigt och den har slagit s\u00f6nder m\u00e5ng\u00e5riga samarbeten mellan v\u00e5rdgivare.<\/p>\n<p>V\u00e5rdf\u00f6retagarna uppmanar b\u00e5de Skatteverket och den p\u00e5g\u00e5ende statliga utredningen om v\u00e5rdmomsen att noga beakta det nya f\u00f6rhandsavg\u00f6randet fr\u00e5n EU-domstolen. Det b\u00f6r kunna ligga till grund f\u00f6r att \u00e4ndra den nuvarande svenska momstolkningen, s\u00e5 att den skadliga v\u00e5rdmomsen slopas. Det skulle f\u00e5 stor betydelse f\u00f6r kompetensf\u00f6rs\u00f6rjningen i den privat drivna v\u00e5rden och omsorgen och uppn\u00e5 momsundantagens syfte &#8211; att minska kostnaderna i v\u00e5rden.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>EU-domstolen kom nyligen med ett f\u00f6rhandsavg\u00f6rande som relaterar till den svenska v\u00e5rdmomsen. Domstolen sl\u00e5r fast att momsundantaget f\u00f6r social omsorg kan till\u00e4mpas i flera led, det vill s\u00e4ga att en tj\u00e4nst \u00e4r fri fr\u00e5n moms &hellip;<\/p>\n","protected":false},"author":21,"featured_media":10844,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10,29,15],"tags":[],"article_type":[14],"agreement":[],"for-members":[],"class_list":["post-13105","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aldreomsorg","category-individ-och-familj","category-sjukvard","type-blogginlagg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nytt avg\u00f6rande i EU-domstolen \u2013 dags att slopa den svenska v\u00e5rdmomsen - V\u00e5rdf\u00f6retagarna<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vardforetagarna.se\/2020\/10\/nytt-avgorande-i-eu-domstolen-dags-att-slopa-den-svenska-vardmomsen\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nytt avg\u00f6rande i EU-domstolen \u2013 dags att slopa den svenska v\u00e5rdmomsen - V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"og:description\" content=\"EU-domstolen kom nyligen med ett f\u00f6rhandsavg\u00f6rande som relaterar till den svenska v\u00e5rdmomsen. Domstolen sl\u00e5r fast att momsundantaget f\u00f6r social omsorg kan till\u00e4mpas i flera led, det vill s\u00e4ga att en tj\u00e4nst \u00e4r fri fr\u00e5n moms &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vardforetagarna.se\/2020\/10\/nytt-avgorande-i-eu-domstolen-dags-att-slopa-den-svenska-vardmomsen\/\" \/>\n<meta property=\"og:site_name\" content=\"V\u00e5rdf\u00f6retagarna\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-13T11:54:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-08T09:54:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2019\/09\/courtofjustice-1180x713.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1180\" \/>\n\t<meta property=\"og:image:height\" content=\"713\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Karin Liljeblad\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Karin Liljeblad\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuter\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Nytt avg\u00f6rande i EU-domstolen \u2013 dags att slopa den svenska v\u00e5rdmomsen - V\u00e5rdf\u00f6retagarna","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.vardforetagarna.se\/2020\/10\/nytt-avgorande-i-eu-domstolen-dags-att-slopa-den-svenska-vardmomsen\/","og_locale":"sv_SE","og_type":"article","og_title":"Nytt avg\u00f6rande i EU-domstolen \u2013 dags att slopa den svenska v\u00e5rdmomsen - V\u00e5rdf\u00f6retagarna","og_description":"EU-domstolen kom nyligen med ett f\u00f6rhandsavg\u00f6rande som relaterar till den svenska v\u00e5rdmomsen. Domstolen sl\u00e5r fast att momsundantaget f\u00f6r social omsorg kan till\u00e4mpas i flera led, det vill s\u00e4ga att en tj\u00e4nst \u00e4r fri fr\u00e5n moms &hellip;","og_url":"https:\/\/www.vardforetagarna.se\/2020\/10\/nytt-avgorande-i-eu-domstolen-dags-att-slopa-den-svenska-vardmomsen\/","og_site_name":"V\u00e5rdf\u00f6retagarna","article_published_time":"2020-10-13T11:54:11+00:00","article_modified_time":"2023-09-08T09:54:13+00:00","og_image":[{"width":1180,"height":713,"url":"https:\/\/www.vardforetagarna.se\/app\/uploads\/sites\/3\/2019\/09\/courtofjustice-1180x713.png","type":"image\/png"}],"author":"Karin Liljeblad","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"Karin Liljeblad","Ber\u00e4knad l\u00e4stid":"2 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