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A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

Author

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  • Egholm Elgaard Karina Kim

    (Assistant Professor and post-doctoral fellow at the University of Copenhagen, Copenhagen, Denmark)

Abstract

Value-added tax (VAT) grouping schemes, whereby several legally independent entities are treated as a single taxable person for VAT purposes, are well known, though their detailed rules differ from country to country. This article deals with specific tax avoidance and fiscal competition aspects of VAT grouping schemes in Denmark, Norway, and Sweden. The article gives examples of tax abuse and avoidance by using various VAT grouping models, with the main emphasis on the practice in Denmark, which may be indicative of similar problems in other countries. The article shows that there are significant differences in the rationales for national VAT grouping schemes, and these indicate that there are mismatches between the national schemes of the EU Member States and the original intention of the EU scheme. Finally, an examination of the different national rationales shows the necessity of striking a balance between combating tax avoidance and preventing distortion of competition.

Suggested Citation

  • Egholm Elgaard Karina Kim, 2017. "A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 1-25, January.
    • Handle: RePEc:vrs:notajo:v:2017:y:2017:i:1:p:1-25:n:1
    DOI: 10.1515/ntaxj-2017-0001
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    References listed on IDEAS

    as
    1. Kristoffersson Eleonor, 2016. "Comparative studies of national law in the EU harmonized VAT," Nordic Tax Journal, De Gruyter Open, vol. 1(1), pages 29-40, May.
    2. Kristoffersson Eleonor, 2016. "Comparative studies of national law in the EU harmonized VAT," Nordic Tax Journal, Sciendo, vol. 2016(1), pages 29-40, May.
    3. Jensen Dennis Ramsdahl, 2014. "Subjektafgrænsning i det fælleseuropæiske momssystem – En trist rejse fra FCE Bank til Crédit Lyonnais," Nordic Tax Journal, Sciendo, vol. 2014(1), pages 102-122, May.
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