Scope of application
section 1 of this Act contains provisions on the right to compensation
for municipalities for input tax under VAT Act
(1994:200) and an obligation to adjust in some cases such
compensation.
The municipality of this Act also applies to counties and
Association of local authorities and associations of coordination referred to in paragraph 4 of the law
(2003:1210) on financial coordination of
rehabilitation efforts. Law (2012:385).
Definitions
1 a section of this Act,
investment be: that which according to the 8 (a). section 2 of the
the VAT Act (1994:200), with capital goods, and
correction time: the who, according to the 8 (a). 6 §
the VAT Act referred to by the correction time. Law (2008:909).
Right to compensation
section 2 of the Municipalities are entitled to reimbursement of input tax
1. who may not be deducted under the VAT law
(1994:200), or
2. for which they are not entitled to a refund in accordance with
the VAT law. Law (2012:385).
2 (a) of this clause provides for what constitutes
compensation amount and when the right to compensation ensues when
the use of a capital item is changed, and when a
capital goods acquired.
If the adjustment according to the 8 (a). 4 section 1
the VAT Act (1994:200) should be made or rights and
obligation to deduct input tax is taken over under
8 a Cape. 11 or 12 of the same law, represents the amount of a
amount calculated in the same way as the adjustment amount referred to in
8 a Cape. 7, 8 and 10 of the same law.
The right to compensation shall arise annually over the remainder of the
correction time. In the correction time is also the calendar year
then use change or acquisition occurs. MAF
(2008:909).
3 § If for the purposes of this Act cannot be
determine the distribution between the input tax may be deducted
According to the VAT Act (1994:200) and input tax for
What compensation can be obtained under this Act,
the distribution rather than be made for reasonable grounds.
4 section in the payment of compensation under section 2 shall apply
the provisions of Chapter 8. 9, 10, 15 and 16 of the
the VAT Act (1994:200). The provision in Chapter 8. § 9
the first subparagraph of paragraph 1 the law on VAT shall not be applied
in the case of property listed in Chapter 5. paragraph 5 of the second
paragraph and Chapter 5. the third subparagraph of paragraph 7 of the social service act
(2001:453) and section 9, 8 and 9 the Act (1993:387) on support and
service to some people with disabilities.
paragraph 5 of the Municipalities are entitled to compensation for the increased costs
as a result of the provisions relating to VAT arises
for the procurement of activities in health care, dental care, social
care and education, as well as for the rental of premises for such
accommodation forms referred to in paragraph 4. Right to compensation.
the municipality also when making contributions to traders for
his activities in those areas.
The size of the allowances referred to in this paragraph are calculated
According to the standard.
The Government or the authority the Government Announces
regulations on schablonberäkningen. Law (2012:385).
section 6 of the repealed law (2012:385).
Obligation to adjust compensation
6 (a) of paragraph 6 (b) provides for adjustment in some cases of
compensation under this Act when a commune entrusts a
capital goods. In paragraph 6 (c) provides for the adjustment of
some cases when the use of a capital item is changed.
The provisions of 6 b and 6 c section if adjustment is only valid if the
the municipality has been entitled to a refund of input tax
attributable to the acquisition of investment goods. With
the acquisition of capital goods also includes the acquisition of new,
to-or conversion of property. Law (2012:385).
6 b of a municipality is obliged to adjust compensation under this
Act on capital goods transferred within the correction period.
The adjustment should be made in an amount (amount of adjustment)
represents the input tax relating to the remainder of
correction time. In the correction time is also the calendar year
where the transfer takes place.
The adjustment should be made on a single occasion. Law (2008:909).
6 c § a municipality is obliged to adjust compensation under this
law concerning adjustment should be made according to the 8 (a). 4 section 2
the VAT Act (1994:200).
The adjustment should be made in an amount (amount of adjustment)
corresponds to the adjustment to be made. If the municipality instead
deducted according to Chapter 9. section 8 of the VAT law, the
the amount of the adjustment shall correspond to the deduction.
Adjustment shall be made with an annual amount for the remainder of the
correction time. In the correction time is also the calendar year
then use changes are included. If the municipality instead made
deductions under Chapter 9. section 8 of the VAT law, the adjustment
be made on a single occasion. Law (2008:909).
Application
section 7 of the person entitled to compensation in accordance with paragraphs 2 and 5,
to apply for such compensation in the tax office. The application shall be
signed and be received no later than the second year following the end
of the calendar year to which the compensation relates.
The application shall relate to a replacement time of one calendar month or
three consecutive calendar months during the same
calendar year. Indication of the amount of compensation referred to in paragraph 2 shall
submitted in the application that includes the first
benefit period of each calendar year after the calendar year in which
the use or acquisition.
The application shall be submitted in accordance with an established form. MAF
(2008:909).
Notification of transfer or modified use of invest-
rings be
7 a of the one who is obliged to adjust compensation under
6 a-6 c section shall notify the assignment or the modified
use and adjustment amounts to the Revenue Commissioners. Notification
to be made in connection with the application for compensation for the
the replacement period in which the transfer occurred or for the first
benefit period of each calendar year after the calendar year in which
the use changed. The notification shall be submitted to the
The Swedish tax authority before the end of June of the year following the calendar year in
which the transfer occurred or the use changed.
The notification must be signed and submitted in a set
form. Law (2008:909).
The annual task
section 8 for each calendar year shall be the municipality leave task
(annual data) if
1. the amounts posted to accounts for such value added tax
who is eligible for compensation under section 2,
2. the flat-rate amount calculated in accordance with section 5, and
3. the amounts referred to in 2 (a), 6 (b) and 6 (c) sections.
The annual task should be signed and have been received by the
The Swedish tax authority before the end of June of the year following the calendar year in
that task is for.
The annual task shall be submitted in accordance with an established form. MAF
(2008:909).
Electronic documents
§ 9 the Government or authority the Government may
provide for or in an individual case may decide that a
application for compensation under section 7, a notice of transfer
or modified use according to section 7 (a) and the annual task according to section 8 of the
may be provided in the form of an electronic document.
With an electronic document means a fixation that has
made with the help of automated data processing, and whose
content and exhibitors can be verified by a specific technical
procedure. In this case, the requirement for signature according to 7, 7 (a)
and 8 sections to be fulfilled by electronic means. Law (2008:909).
Determining authority
section 10 of the Swedish tax authority makes a decision under this Act.
Reimbursement decisions
section 11 of a compensation order under section 2 or 5
(reimbursement decisions) are taken for each replacement time for themselves.
The decision is made on the basis of the application and other available
tasks. A decision on the adjustment of compensation under
6 a-6 c sections are taken on the basis of the complaint and other available
tasks.
If a claim for compensation or notification of the assignment or
changed usage has been submitted correctly within the prescribed
time, be considered a decision on the replacement or adjustment of
compensation have been taken in accordance with the application or notification.
On the application for compensation or notification of the assignment or
changed uses has not been received within the prescribed time,
considered the compensation or adjustment of compensation have been determined
to SEK 0.
If the tax agency re-examined its remuneration decisions under 18 or
Article 19, such a modification of decision covering several
substitute periods in a calendar year and after
the end of the calendar year, be attributed to the last
benefit period during the calendar year. Law (2008:909).
section 12 Before a replacement case is decided, the municipality shall be given
opportunity to be heard if it is unnecessary.
A replacement case may not be decided without the municipality parts
of a task that has been added by someone else
than the municipality and, on the other hand, had the opportunity to express their views on the task.
However, this does not apply if it is clearly unnecessary.
Obligation to preserve evidence
12 a of the basis for the right to remuneration should be maintained for
four years after the end of the calendar year in which the dossier is for.
Evidence which relates to the right to compensation for the acquisition of
capital goods must, however, be kept for four years after the end
of the calendar year in which the correction time expired. MAF
(2008:909).
Investigation
paragraph 13 of the tax Board may submit to the municipality to provide information,
showcase action or hand over a copy of the document
necessary for the verification of rights to compensation or obligation
to adjust the compensation. Law (2008:909).
section 14 if the information in an application for compensation or notification of
transfer or modified usage need to be checked by
reconciliation to accounts, notes, or other
documents, the tax agency agree with the municipality to
such a declaration shall be made at visits to the municipality. Team
(2008:909).
section 15 of the Swedish tax agency may decide if the revision of the municipality to
Verify that the task that the municipality provided the leadership for
reimbursement decisions is accurate.
At revision, accounting materials and other documents
concerning the activities reviewed. ' Document ' means the production of
writing or picture and recording that can be read, listened to
or otherwise be perceived only with technical means.
16 § at the revision to the municipality provide the documents
and provide the information necessary for the audit. The municipality
should otherwise provide the assistance needed for the audit. For
revision, the provisions of chapter 41. 10 §
tax Procedure Act (2011:1244). Law (2011:1418).
Interest rate
section 17 of the Cost rate will be charged on remuneration paid by the municipality to
pay back after a decision by the Swedish tax agency. Interest is calculated
from the day the amount was paid and ending on the day
the amount later payable under paragraph 17 (b).
Cost rate levied on adjustment amounts that the municipality shall
pay according to the decision on adjustment of the remuneration. Interest rate
be calculated from the day after the amount was last
would have been paid to the Revenue Commissioners under section 17 b
subparagraph and until the day the amount is paid.
Interest income is paid on the compensation to be paid to the
the municipality. Interest is calculated from the end of the first month
After the month in which the application for compensation came in to
The tax office, and even on the day the amount is paid out.
Cost rate and interest income is calculated after an interest rate
corresponding to the base rate under 65. paragraph 3 of the
tax Procedure Act (2011:1244). Law (2011:1418).
Payment and payment
17 a of the Compensation payable by the Revenue Commissioners under
This law shall tillgodoföras the receiver by crediting on
such a tax referred to in Chapter 61. 1 §
tax Procedure Act (2011:1244). Law (2011:1418).
17 b of the Compensation or adjustment amounts payable to
The Revenue Commissioners under this Act shall be charged by the charge on the
such a tax referred to in Chapter 61. 1 §
tax Procedure Act (2011:1244).
Payment shall be made no later than the due date according to Chapter 62.
section 9 tax procedure law, which falls immediately after the
30 days have passed from the date of decision.
Where a notification has been submitted in accordance with paragraph 7 (a) in connection with a
the application for compensation, the tax office may decide to completely
or partial count of compensation against the amount of the adjustment
as in question. The settlement is implemented as
payment of the amount of the adjustment shall be free of interest not included
out. Law (2011:1418).
17 c § 17 resolutions pursuant to paragraph 17 (a) or (b) is deemed to be a decision
If tax under the tax Procedure Act (2011:1244).
Law (2011:1418).
Review
section 18 of the tax Board may reconsider a compensation decision, decision
adjustment of remuneration and the decision on the settlement or interest
under this law, if this is requested by the municipality or if it
There are other reasons.
Reconsideration shall not take place if the question has been settled by a
Administrative Court. Law (2008:909).
section 19 of the request for review shall be submitted to the
The Swedish tax agency no later than the third year of the end of the
calendar year in which the compensation or adjustment of the remuneration
refers to.
If the tax agency voluntarily to reconsider a decision,
the appeal decision announced recently third year after expiry
of the calendar year in which the compensation or adjustment of
compensation refers to.
A decision may be reconsidered even after the time limit referred to in the first
and second paragraphs when a change prompted by the Swedish tax agency
decision on the tax under the tax Procedure Act (2011:1244).
Law (2011:1418).
Appeal
section 20 of the tax agency's decision on the injunction under section 13 or
audit under section 15 may not be appealed.
Other decisions by the Revenue Commissioners under this Act may be appealed
in general administrative court.
Leave to appeal is required for an appeal to the administrative court.
section 21 appeal against a decision of a municipality's tax agency
counterparty.
Enforcement
section 22 of the tax agency's reimbursement decision shall apply immediately, if
except as otherwise provided in the order or determined by the instance
to consider the decision.
Transitional provisions
2005:807
1. this law shall enter into force on 1 January 2006.
2. by law repeals Act (1995:1518) on
VAT accounts for municipalities and county councils.
3. The repealed Act shall continue to apply in respect of
conditions relating to the period prior to 1 January 2006,
However, all compensation offset directly against an income title
on the State budget.
2008:909
1. this law shall enter into force on 1 January 2009.
2. The new provisions apply to the transfer of
investment to be effected from 1 January 2008. Notification
If the transfers effected from 1 January 2008 to
31 december 2008 shall be filed together with the application for
compensation for the first replacement period 2009. The notification shall
However, have been received by the Swedish tax authorities before the end of June 2009.
3. the provisions of paragraph 2 shall apply to the acquisition of
investment to be effected from 1 January 2008.
4. Compensation for input tax covered by the repealed
Act (1995:1518) on value added tax accounts for municipalities and
After the entry into force of this law councils are considered
compensation for input tax. In the case of transfers of
capital goods, this shall apply with effect from 1 May 2008.
2011:1418
1. this law shall enter into force on 1 January 2012.
2. Older provisions still apply for conditions
relating to the period prior to the entry into force.
3. the provisions on interest in section 17 applies to interest
relating to the period from 1 January 2013. For
interest relating to the time prior to the
the provisions on interest in chapter 19. Russian tax authority registration law
(1997:483).
2012:385
1. This law shall enter into force on July 1, 2012.
2. The provision in paragraph 2 of its new version, however, applied for time
from 1 January 2010 in the case of such
coordination Association referred to in paragraph 1, second subparagraph.
