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Month: October 2016

Several News from BFN

BFN Bokföringsnämnden

The governmental body The Swedish Accounting Standards Board (Bokföringsnämnden, BFN) have released three updates on standards and a suggested new chapter on cash flow for the standard on financial statements for smaller entities (K2 ÅR).

The standards applies to Swedish entities so I’ll comment the news in Swedish.


Ändrade lagar 2016

Årsredovisningslagen (ÅRL, lag om ändring 2015:813) genomgick omfattande förändringar som trädde i kraft 2016-01-01, med några följdändringar även i bokföringslagen (BFL, lag om ändringar 2015:821).

Ändringarna gäller räkenskapsår som börjar 2016-01-01 och senare. BFN arbetar med att uppdatera vägledningar m.m. till lagstiftningen såsom den ser ut efter ändringarna.

Uppdaterad vägledning om bokföring

BFN:s vägledning Bokföring (BFNAR 2013:2) har fått uppdaterade hänvisningar till BFL och ÅRL på tre punkter, nämligen beträffande byte av redovisningsvaluta (mellan de allmänna råden 2.7 och 2.8), räkenskapsinformation (allmänt råd 7.5) och förvaring utomlands av utrustning och medier (allmänt råd 8.4).

Den nya versionen av vägledningen är daterad 2016-09-22 och finns att hämta på BFN:s hemsida.

Uppdaterat allmänt råd om definitioner och begrepp

börs stock noterad listed

BFN:s allmänna råd Definitioner och begrepp (BFNAR 2007:4) definierar begrepp som rör noterade företag enligt lagen (2007:528) om värdepappersmarknaden.

BFN har använt begrepp som inte längre förekommer i lagstiftningen, t.ex. noterade företag där lagstiftningen numera använder begreppet upptagen till handel i stället för noterad. I stället för att ändra i alla allmänna råd, uttalanden och vägledningar till de nya begreppen så har BFN valt att definiera begreppen genom detta allmänna råd. Bakgrunden förklaras i ett Uttalande om definitioner och begrepp.

Punkt 1 b), som definierar noterade företag, har uppdaterats från ”företag vars andelar, teckningsoptioner eller skuldebrev är upptagna till handel…” till ”företag vars överlåtbara värdepapper är upptagna till handel…”. Ändringen till det bredare begreppet överlåtbara värdepapper är en följdändring till det begrepp som numera används i ÅRL.

Den nya versionen av det allmänna rådet, och uttalandet, är daterade 2016-09-22 och finns att hämta på BFN:s hemsida.

Uppdaterat allmänt råd om tillämpning av rekommendationer från RFR

BFN:s allmänna råd Tillämpning av rekommendationer från Rådet för Finansiell Rapportering (BFNAR 2012:3) har uppdaterats beträffande vilka företag som ska tillämpa RFR 2.

RFR 2 Redovisning för juridiska personer handlar om hur internationella regler för redovisning tillämpas i Sverige, liksom RFR 1 Kompletterande redovisningsregler för koncerner.

Punkt 2 i BFN:s allmänna råd har utökats med att företag med överlåtbara värdepapper som är upptagna till handel (dvs. noterade företag, se föregående avsnitt) ska tillämpa RFR 2. Terminologin stämmer med det begrepp som används i ÅRL från 2016.

Ändringen av det allmänna rådet är daterad 2016-09-22 och finns att hämta på BFN:s hemsida.

Remiss nytt kapitel i K2 ÅR om frivillig kassaflödesanalys

inbetalning utbetalning kassaflöde kassaflödesanalys

BFN:s vägledning Årsredovisning i mindre företag har remissbehandlats och förväntas bli fastställd i slutet av november 2016. Remissversionen beskrivs i mitt inlägg 2016-08-04 New K-standard for SME (K2 ÅR).

K2 har inte gett möjlighet att upprätta kassaflödesanalys som en del av årsredovisningen, men i remissvaren har det framförts önskemål om att öppna den möjligheten. BFN föreslår nu att företag som tillämpar K2 ÅR ska få upprätta kassaflödesanalys frivilligt och i så fall låta den ingå som en del av årsredovisningen.

BFN har nu sänt ut ett förslag regler om kassaflödesanalys som placeras i ett nytt kapitel sist i K2 ÅR. Förslaget sändes ut på remiss 2016-10-19 och remisstiden går ut 2016-11-08.

Reglerna och exemplet för den frivilliga kassaflödesanalysen baseras på Kapitel 7 – Kassaflödesanalys i K3, men har anpassats till begrepp och regler i K2 ÅR.

Enligt K3 ska kassaflödesanalysen upprättas enligt indirekt eller direkt metod (7.8 K3) och det finns ett exempel för vardera metoden. Enligt förslaget till frivillig kassaflödesanalys i K2 ÅR ska enbart den indirekta metoden få användas (21.9 K2 ÅR). Begränsningen till en metod syftar till att hålla nere antalet regler. Den indirekta metoden utgår från resultatet som sedan justeras för transaktioner som inte är in- eller utbetalningar.

Bägge metoderna utmynnar i att visa förändringar av verksamhetens likvida medel, fördelat på löpande verksamhet, investeringsverksamhet och finansieringsverksamhet (21.3 K2 ÅR, 7.2 K3).

Remissversionen av Kapitel 21 – Frivilligt upprättad kassaflödesanalys finns att hämta på BFN:s hemsida, liksom remissbrev och konsekvensanalys.

Föreläsningar

Håll dig uppdaterad genom att gå på kurs! Jag håller föreläsningar om nya ÅRL och om K-reglerna med alla förändringar som är på gång.

  1. Välj föreläsning (Publications & Lectures)
  2. Boka (Contact)

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Newsletters for RedovisningsHuset September – October 2016

69 9000 2015-01-12 Logo brevmall

Twice again it’s been time to deliver newsletters for RedovisningsHuset i Södertälje AB (see also my post from August 22, 2016 Newsletter from RedovisningsHuset).

I write the newsletters for RedovisningsHuset monthly and after they’ve been sent to the subscribers I also publish the newsletters in their web page archive.

English summaries

The newsletters are in Swedish, but here comes a short review for those of you readers who don’t read that language but would like to know whats going on there…

Number 27 – September 5, 2016

  • Agreement of Assignment
    • RedovisningsHuset has an agreement of Assignment with each customer
    • The yearly update of the terms and conditions was anounced
  • Postponement of tax on sales of residence
    • In the previous newsletter we informed about the governments plan of improvement on postponement when exchaning a residence to a more expensive one (Newsletter from RedovisningsHuset)
    • Now the government has moved forward with a complete suggestion of law changes, including additional improvement on postponement when exchanging a residence to a cheaper one and we illustrate the effects with calculations

Number 28 – October 19, 2016

  • New regulations for owner-managed limited companies
    • A governmental investigation shall report no later than November 1, 2016 with suggestions of new regulations for taxes on dividends and results from sales of shares
    • The changes are expected to be detrimental to owners that are physical persons
    • We report to the readers of the newsletter that we are fully prepared to analyse the new regulations as soon as they are public, and that we will help our customers with necessary measures
  • Earlier payments of additional taxes for entrepreneurs
    • New routines at the governmental tax agency (Skatteverket) requires entrepreneurs to pay additional taxes, if appropriate, three months earlier then before
    • We advice about how to plan for the new situation
  • Summer time ends soon
    • Sweden has the same dates as the rest of the EU for daylight saving time
    • We remind our readers that on Sunday 30, 2016 it’s time to adjust our clocks backward to standard time and win one hour
  • Budget
    • The government have submitted it’s budget for 2016 to the parliament
    • We have already described relevant changes in taxation for entrepreneurs that are to be in force 2017, and now we just confirm that the changes are on track

And the news continue to drop in already for the next newsletter 🙂


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Update Real Estates – Article in Bulletinen on Accounting Issues

Bulletinen nummer 3 2016 BAS-kontogruppen Fastigheter BAS 2016

I’m continuously commenting news related to my book on real estates (Fastigheter) here on the blog. Today’s update is about a recently published article Fastigheter, on accounting issues for real estates.

The content might be internationally relevant since the Swedish accounting regulations are adapting the EU accounting directives, which in turn is collaborating with international standards.


Accounting Issues for Real Estates

Bulletinen

The accounting magazine Bulletinen is published by BAS-kontogruppen i Stockholm AB, The BAS Organisation, whose main task is to produce and maintain a Swedish standard chart of accounts (also available in English as The Accounting Manual). I’ve published a number of posts about BAS here on the blog, the latest is from September 28, Meeting BAS & Srf.

Bulletinen published my article on accounting issues for real estates this week, in edition 3, 2016. This article covers six areas that attracted interest while I was writing the book Real Estates and the focus here is on the BAS chart of accounts, hereafter called BAS 2016.

Here is an offprint of the article, published with permission from Bulletinen and Wolters Kluwer.

1. Asset accounts

In my book I cover real estates owned or used in different ways, with different accounting and taxation.

  • Fixed assets
    • Intangible assets
      • Tenancy and site leasehold rights
    • Tangible assets
      • Land and buildings
    • Financial assets
      • Participation in tenant-owner associations
  • Current assets
    • Inventories etc.
      • Real property portfolio, directly owned
      • Real property portfolio, indirectly owned by participation in group companies

In BAS 2016 I find accounts for every ownership and usage above but one, Real property portfolio by participation in group companies, so in the article I suggest the addition of such an account.

2. Site leaseholds

BAS 2016 includes an account for tenancy and site site leasehold rights.

In the article I argue that there’s no need for an account for site leasehold rights. My arguments are that the the buyer of a building with site leasehold right is supposed to include the value of the right in the purchase value of the building, and the owner of the land is supposed to account for it as land regardless it’s leased as a site leasehold right or not, so neither the provider or the lessee needs a separate account for the site leasehold right.

3. Down payments

The accounts for the different types of ownership and usage of real estate, which I describe in 1. Asset accounts above, needs clarifications in BAS 2016 regarding the accounting of received or paid down payments. I the article I suggest such clarifications.

4. Selling costs

In my practice I’ve got frequent questions about how to account for selling costs, such as broker’s fee or courtage. I therefor suggest clarifications in BAS 2016, describing how selling costs should reduce the income from the sale and not be accounted for separately.

5. Write-downs

BAS 2016 includes accounts for write-downs for some some assets, but not for all types of assets that are relevant. Therefor I suggest completions of BAS 2016 where the write-down accounts are missing, to provide the possibility of consequent gross accounting.

I also argue in the article for gross accounting as a recommended method, to facilitate a correct two-step calculation of sales result: reversal of write-down in step one and calculation of the sales result in step two.

6. Connection fees

During 2016 we received a stance on accounting of connection fees from the government body The Swedish Accounting Standards Board (Bokföringsnämnden, BFN, latest mentioned in my post from October 8 Meeting BFN in Stockholm).

Among other topics BFN stated that the fee for connecting a real estate to the municipal water and sewer system shall be accounted for as a separate intangible fixed asset, while costs for installing between the municipal connection point and the real estate shall be accounted for together with the tangible asset of land and building. In the article I suggest clarifications in BAS 2016 on these differences.

Comments on the article

In a separate article the board of the BAS organisation comments my suggestions, one by one, and whether they will follow them or not. Accepted suggestions will be introduced in the next edition, BAS 2017, as the BAS chart of account is maintained yearly.

Subscription

Read the details and other interesting articles – subscribe on Bulletinen (in Swedish)!


Book Real Estates Bok Fastigheter En praktisk vägledning om redovisning och beskattning Peter Berg

How to buy the book

All topics in my article have been raised while writing the book Real Estates which, however, is in Swedish.

Links to my publisher and some internet shops can be found in the post Fastigheter.


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Sustainable Business Seminar in Bangkok

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Photography © Peter Berg

On Wednesday October 12, 2016 Swedish Institute and Embassy of Sweden hosted a business seminar in Bangkok entitled How can business contribute to sustainable development? – European vs Asian perspectives, very well described in their invitation.

But first of all, we will pay respect.

In Remembrance of His Majesty King Bhumibol Adulyadej 1927 – 2016

The day after the seminar, on Thursday October 13, 2016 we all came to know that His Majesty the King had passed away.

I want to show how international His Majesty the King was already at his birth.

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In remembrance of His Majesty the King, and his importance for the huge development of Thailand during his 70 years world record of reign, I hereby pay my respect.

Unaware opening

However, we were all unaware of the major changes that would occur and the seminar opened as planned.

Our location was at the Plaza Athénée Bangkok, which turned out to be a big and impressive center for conferences.

dsc04261

Photography © Peter Berg

The guest list was also impressive, with ASEAN and EU coordinating meetings and more going on. Below, in the upper sign, you can also see Swedish Institute on the list.

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Photography © Peter Berg

Pictures below:

  • Top left – Two of the organizers, Ms. Ulrica Engström (Swedish Institute) and Mr. Jesper Johansson (Enact), during last minutes preparings for the seminar
  • Bottom left – H.E. Mr. Staffan Herrström, Sweden’s ambassador in Thailand, has arrived
  • Right – Finally, time for Ms. Ulrica Engström to say Welcome to everyone and introduce today’s first speaker

Opening Speech by H.E. Mr. Staffan Herrström

Mr. Staffan Herrström opened the seminar. He introduced himself as Sweden’s ambassador in Thailand, a role which also includes Laos PDR and Myanmar (se my earlier post Meeting the Swedish Ambassador in Bangkok).

He delivered a lively speech about Sweden’s commitment for sustainability, gender equality and freedom of speech.

dsc04272

Photography © Peter Berg

Inspirational session with Ms. Passawee Tapasanan

Ms. Passawee Tapasanan told us of her story of establishing Folkcharm. With the vision of producing and trading ethical, natural and local she now covers four provinces in Thailand with her business.

Her clothes at the seminar are all examples of the products, and she also had an exhibition in the back of the big conference room.

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Photography © Peter Berg

Creative Session with Audience Participation

The organizers didn’t allow us to sit passively and listen. The next topic on the agenda was What do YOU think? All of us in the audience were divided into four groups. Each group was supplied with a flipchart and pencil. Then all groups were appointed with the task of creating a list of the three most important factors to create sustainable business and integrate CSR (Corporate Social Responsibility).

After a few minutes of discussions in each group, purposefully accompanied by stressful music, our work was stopped and each group was asked to present their respectively results.

Fika!

Now it was time for a famous Swedish export product – Fika. The Swedish word Fika means coffee break (tea is also allowed), preferably together with some cookies or other sweets, and no Swedish establishment can live without it 🙂

This Fika immediately turned into a big spontaneous mingle, where names and business cards were exchanged between us. I met a lot of positive and genuinely interested people and found, to my astonishment, that mingling can be fun!

From left to right:

  1. My friend Mr. David Johnson (Conrad Petroleum, Singapore) together with Mr. Bilal Dwi Nugraha (PT Bina Daya  Nugraha, Indonesia)
  2. Ms. Tu Ahn Dothi (Hanoi Young Business Association, Vietnam)
  3. Exhibition with products from Folkcharm and books written by Mr. Vikrom Kromadit
  4. Ms. Amina Swanepoel (Roots of Health, Philippines)

Keynote with Mr. Vikrom Kromadit

Mr. Vikrom Kromadit, CEO of Amata Corporation PCL, told the story of his life and the life of Amata. Bangkok based Amata is, according to it’s own web site, the World’s Leading Industrial City Developer. Thus Mr. Vikrom Kromadit came to represent the big scale and visions of the day.

Mr. Vikrom spent a large part of his speech passionately talking about the future possibilities for Thailand and Asia.

Interactive panel discussion

The day’s last session was the panel discussion Let’s Talk. The audience was encouraged to participate with questions and opinions, making the panel discussion interactive.

The panel consisted of, from left to right:

  1. Mr. Vikrom Kromadit, Amata Corporation PCL, Thailand
  2. Ms. Camille R. Escudero, Quality Philippine Export, Philippine
  3. Ms. Ankita JP Shroff, SAV Chemicals & Shroff Group, India
  4. Ms. Passawee Tapasanan, Folkcharm, Thailand

Closure

The day ended with hopeful and optimistic words of the future of sustainable business, and the schedule offered one more opportunity for mingle before everyone headed home.

It was an energy boost to get to know so many people from different countries and different businesses, but with common believes in the possibility of developing better and more humane enterprising.

The collective strong believe in the future could have made His Majesty the King proud again, over Thailand as the hosting country and over the world, but it wasn’t until the next day we learned that he wouldn’t be here to share it with us.


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Meeting BFN in Stockholm

BFN Bokföringsnämnden Stefan Pärlhem The Swedish Accounting Standards Board K-standards K-regler K1 K2 ÅB K2 ÅR K3

Mr. Stefan Pärlhem (right) and myself
(picture from a previous meeting in Stockholm June 3, 2016)

Yesterday October 7, 2016, I met Mr. Stefan Pärlhem for a discussion about the present situation for a number of accounting issues, as well as some other topics.

Mr Stefan Pärlhem is the Head of Secretariat of The Swedish Accounting Standards Board (Bokföringsnämnden, BFN). Last time I met him was in June 3, 2016 (Meeting BFN).

Intensive phase for K-standards

The overall issue for BFN is of course adapting K-standards to the New Annual Accounts Act in Sweden, which is in force from January 1, 2016. BFN issued drafts in April 2016 and they have been open for opinions until August 2016. See my posts on this:

The focus is now on processing received opinions and the goal is to adapt the updated standards in the end of November, 2016, even if an absolutely fixed timeline is not at hand yet.

We also exchanged thoughts of which other projects should be started or completed once these updates are a fact. There are a number of topics and one thing is sure, the heavy workload for BFN is here to stay!

More on the menu

A very important step is to apply the standards in everyday accounting and in financial reports. Here the Swedish BAS Chart of Accounts plays a very important role, so we discussed my experiences from recent writings of books, articles and lecture documentations. I just met Mr. Mats Brockert (Meeting BAS & Srf), so naturally we came in touch with topics from that meeting.

My feedback from meeting the staff at Wolters Kluwer, working with software development for financial reports and related areas, also attracted interest (Teaching for Wolters Kluwer Staff in Gothenburg). Close to this I also had feedback from lectures related to financial reporting, for instance a great interest for the examples of financial statements that have been produced but also the needs for them to be updated soon. One example: Teaching in Stockholm about New Annual Accounts Act.

Of course we also had to talk about what to think about the next steps for the Swedish Annual Account Act, since there is more to be processed in legislation.

This is not all, but all-in-all it was as nice as always to meet Mr. Stefan Pärlhem 🙂


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Teaching for Wolters Kluwer Staff in Gothenburg

Wolters Kluwer WK Personalutbildning 2016-10-03 Resultat- och inkomstplanering Nya årsredovisningslagen

Some of the participants in staff education in Gothenburg October 3, 2016 (Copyright Peter Berg)

Yesterday I had the great joy of meeting a good part of the staff of Wolters Kluwer in Gothenburg for a full day of teaching. The participants were from all the departments, such as the software Financial Statements & Analysis (Bokslut & Analys), Tax Returns (Skatt), Consolidated Financial Statements (Koncern), Audit (Revision), Legal Documents (Dokument & Avtal) as well as support staff and the Tax Information Service (Skatteinformation).

Wolters Kluwer WK Personalutbildning 2016-10-03 Resultat- och inkomstplanering Nya årsredovisningslagen

More participants from the staff education in Gothenburg (Copyright Peter Berg)

Performance and Income Planning

The main topic of the day was Performance and Income Planning, a lecture based on my book with the same titel which was published by Wolters Kluwer in October 2015.

EU-anpassning ÅRL - Kopia

Our discussions covered items all the way from legal matters to active advice, practical accounting in the BAS Chart of Accounts and coding for linkage between accounts and tax returns (SRU codes).

We even had time to discuss tax planning when selling real estates and more, with references to my book about real estates (Fastigheter) published by Wolters Kluwer in August 2016.

Book Real Estates Bok Fastigheter En praktisk vägledning om redovisning och beskattning Peter Berg

The lecture was, however, focused on to what extent the content is or can be supported by Wolters Kluwer software. Several participants told me they got ideas for product development during the day with me. Many of them also expressed how useful it is to meet a user of their software (that’s me) and to hear examples from reality.

Teaching the Experts?

For me this day was very special. I’ve had many contacts with several of the participants, but as a customer searching for help from specialists in the software, support staff, tax information and so on. So many times in the history I got fast, nice and very knowledgeable service from them. And now was teaching themWow, I thought to myself.

But it turned out really good. We had a lot of dialogues about how to use existing possibilities in the software, as well as developing the tools. And since the content of my lecture and book is crossing over so many fields of expertise it was perfect to have people from all departements attending!

New Annual Accounts Act

We also managed to cover the New Annual Accounts Act in Sweden from the software development point of view, together with what’s to expect from the adapted K-standards that are soon to be taken into force.

This became a more hands on discussion, since we’re dealing with changes that has to be done in the software in the same time as we don’t have the final interpretations in the K-standards available yet.

A Different Gathering

All in all this day was very different from ”normal” teaching, as we had so much dialogue about the impact on the products of Wolters Kluwer. I came home with a lot of inspiration and I hope it was the same for the staff of Wolters Kluwer 🙂


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Update Real Estates – Harmonizing VAT Definition of Real Estates in the EU

Book Real Estates Bok Fastigheter En praktisk vägledning om redovisning och beskattning Peter Berg

I’m continuously commenting news related to my book on real estates (Fastigheter) here on the blog. Today’s update is about the EU harmonizing the VAT definition of real estates. Comments will follow in Swedish since the book’s in Swedish, but first an English version.

EU Definition of Real Estate in VAT Regulations

The EU regulates that all member states shall use this definition of real estate in the VAT area from January 1, 2017.

Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013, article 13b:

For the application of Directive 2006/112/EC, the following shall be regarded as “immovable property”:
(a) any specific part of the earth, on or below its surface, over which title and possession can be created;
(b) any building or construction fixed to or in the ground above or below sea level which cannot be easily dismantled or moved;
(c) any item that has been installed and makes up an integral part of a building or construction without which the building or construction is incomplete, such as doors, windows, roofs, staircases and lifts;
(d) any item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction.

That’s it. Now let’s move on to the Swedish part!


Nyhetsbevakning

Jag berättar kontinuerligt om nyheter relaterade till boken (Fastigheter) här på bloggen. Sök på ”Update Real Estates” och du hittar alla inlägg om bokens innehåll. Missa inget – bli följare!

Dagens inlägg handlar om EU-harmoniseringen av begreppet Fastighet i momslagstiftningen, som träder i kraft den 1 januari 2017.

Kapitel 2 Begreppet fastighet, avsnitt 2.7 Moms

I kapitlet berättar jag om de olika momsbegreppen som gäller fastighet och som har betydelse för att skilja på momspliktiga och momsfria transaktioner.

Boken utgår generellt från gällande rätt men här gjorde jag ett undantag och beskrev konsekvenserna av den nya EU-definitionen mera ingående. Anledningen till detta avsteg är att här har Sverige inte något val, vi måste ansluta oss till EU-rätten på området.

Den 22 juni 2016 överlämnade regeringen en lagrådsremiss om anpassning av den svenska mervärdesskattelagen (ML) till EU-rätten, med förslag till ikraftträdande den 1 januari 2017. Lagrådsremissen innebär att lagrådet granskar regeringens förslag ur juridiskt teknisk synpunkt. Därefter bearbetar regeringen eventuella synpunkter från lagrådet och sedan överlämnas förslaget till riksdagen (proposition) för beslut.

Lagrådsremissen överensstämmer med beskrivningen i boken, där jag har kommenterat effekten av lagändringen i varje underavsnitt:

  • 2.7.2 Fastighet
  • 2.7.2 Industritillbehör
  • 2.7.3 Fastighetstillbehör
  • 2.7.4 Byggnadstillbehör
  • 2.7.5 Verksamhetstillbehör

Uppdatering: Lagrådet hade inga synpunkter och den 22 september lämnade regeringen en proposition till riksdagen med samma lagförslag som i lagrådsremissen. Riksdagen beslöt att anta lagförslaget den 24 november utan ändringar – men med tillägget att regeringen bör utvärdera konsekvenserna efter ett år eftersom effekterna befaras bli stora för företagen.

Vad är då fastighet enligt EU-rätten?

Den nya definitionen återges och kommenteras i boken, men den förtjänar att återges även här i bloggen.

Alla medlemsländer ska använda samma fastighetsbegrepp i momsfrågor. Regeringen har valt att ta fram förslag till ändring av mervärdesskattelagen (ML), där dagens hänvisning till jordabalken ersätts av en hänvisning till EU-rätten enligt följande.

Rådets genomförandeförordning (EU) nr 1042/2013 av den 7 oktober 2013, artikel 13b:

Vid tillämpningen av direktiv 2006/112/EG ska med fast egendom avses följande:
a) Varje bestämd del av jorden, på eller under dess yta, som det är möjligt att äga eller besitta.
b) Varje byggnad eller konstruktion som har fästs vid eller i marken, ovan eller under havsnivån, och som varken kan monteras ned eller flyttas med lätthet.
c) Varje föremål som har installerats och ingår som en integrerad del av en byggnad eller konstruktion och utan vilken byggnaden eller konstruktionen är ofullständig, exempelvis dörrar, fönster, tak, trappor och hissar.
d) Varje föremål, utrustning eller maskin som är varaktigt installerad i en byggnad eller konstruktion och som inte kan flyttas utan att byggnaden eller konstruktionen förstörs eller förändras.

Skälet till att bara göra en hänvisning i lagen, i stället för att införa själva definitionen, är att då behöver Sverige inte ändra ML om det görs någon ändring i EU-definitionen.

En nyansering i lagrådsremissen är att här föreslås en dynamisk hänvisning, innebärande att det är den vid varje tidpunkt gällande formuleringen i förordningen som gäller i Sverige utan någon ändring i ML.

Lagändringen får följdeffekter för begreppen byggnadstillbehör, verksamhetstillbehör och industritillbehör i dagens ML.

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