Björn Westberg

Professor emeritus rättsvetenskap
Rättsvetenskap , Jönköping International Business School
Professor finansrätt
Institutet för Utländsk Rätt (IUR) , Jönköping International Business School
Juris doktor
Civilekonom
För en presentation av Björn Westberg, se engelska presentationsidan.

Artikel

Westberg, B. (2015). Digital presence - Does it exist? Rivista Trimestrale Diritto Tributario. More information
Westberg, B. (2015). A European Digital Economy isn't enough - the EU must take a global approach Europe's World, 31(Autumn), 54-55 Brussels: Europe’s World Group . More information
Westberg, B. (2014). Taxation of the Digital Economy - an EU Perspective European Taxation, 54(12), 541-544 Amsterdam: International Bureau of Fiscal Documentation (IBFD) . More information
Westberg, B. (2012). Skattenytt språk? Skattenytt, 896-. More information
Westberg, B. (2012). Rätt till ränta vid återbetalning avför högt eller felaktigt debiterad mervärdesskatt Skattenytt, 867-870 Uppsala . More information
Westberg, B. (2012). Rätten till återbetalning av för högt eller felaktigt debiterad mervärdesskatt Skattenytt, 692-699 Stockholm . More information
Westberg, B. (2011). Ruolo ed effetti della prassi amministrativa nazionale in Svezia ed suo impatto sull’applicazione del diritto comunitario = The Role and Effects of National Administrative Practice within Sweden and its impact on the application of EU law) Studi Tributari Europei, 100-115 Bologna: la Scuola Europea di Alti Studi Tributari - Alma Mater Studiorum Università di Bologna . More information
Westberg, B. (2006). Den höjda a-kasseavgiften är en skatt Dagens Industri, 2006-11-06. More information
Westberg, B. (2006). Vad är Lex Uggla?: En analys av förmögenhetsbeskattningen av s.k. onoterade aktier Skattenytt, 12-23. More information
Westberg, B. (2005). Skatteverket torde ha fel om skattefrihet för moms på konferenser Skattenytt, 487-491. More information
Westberg, B. (2005). New Swedish Rules on the Taxation of Non-Resident Individuals European Taxation, 45(2), 77-78. More information
Westberg, B. (2005). The Swedish implementation of the Council Directive 2003792/EC as regards the rules on the supply of gas and electricity International VAT Monitor, 16, 68-. More information
Westberg, B. (2005). Exemption from VAT on supplies to Community institutions or bodies, other international organizations, NATO forces, or British forces in Cyprus International VAT Monitor, 16, 68-. More information
Westberg, B. (2005). Leasing or letting of conference rooms etc International VAT Monitor, 16, 141-142. More information
Westberg, B., Levin, C. (2005). Lex Uggla hindrar den fria rörligheten Dagens Industri, 10(07). More information
Westberg, B. (2005). Ny dom belyser den omöjliga lex Uggla Dagens Industri. More information
Westberg, B. (2004). National Case Law on the Letting of Parking Spaces by a Public Body International VAT Monitor, 15, 74-75. More information
Westberg, B. (2003). Swedish VAT law more in line with Community law International VAT Monitor, 14, 147-149. More information
Westberg, B. (2003). Implementering av EG-direktiv om mervärdesbeskattning av elektroniska tjänster och radio- och televisionssändningar Skattenytt, 700-. More information
Westberg, B. (2003). Card operations related to the supply of petrol International VAT Monitor, 14, 249-250. More information
Westberg, B. (2002). Reduced VAT rate on literature and other reading material: Impact of the reduced rate on the neutrality of competition International VAT Monitor, 13(1). More information
Westberg, B. (2002). Consolidated Corporate Tax Bases for EU-Wide Activities: Evaluation of Four Proposals Presented by the EU Commission European Taxation, 42(8), 322-330. More information
Westberg, B. (2002). EG-direktiv om mervärdesbeskattning av elektroniskt tillhandahållna tjänster och radio- och televisionssändningar Skattenytt, 592-604. More information
Westberg, B. (2002). E-handel och skatt – framtidens beskattning Skat Udland, 497-505. More information
Westberg, B. (2001). The Öresund Bridge: an Interesting Example of Tax Co-Ordination between two Member States & Five Additional Principal Matters Related to the Sixth Directive International VAT Monitor, 12, 199-201. More information
Westberg, B. (2001). Golf Courses – Exemption from VAT for supplies by non-profit organizations of sporting facilities cannot be extended to profit-making organizations International VAT Monitor, 12(3), 144-146. More information
Westberg, B. (2001). Hemlandsbeskattning av europeiska koncerner Skattenytt, 554-567. More information
Westberg, B. (1999). The Council Directive 69/335/EEC: Implementation of the Directive in Sweden and other matters related to Swedish taxes on the raising of capital EC Tax Review, 8(2), 129-133. More information
Westberg, B. (1994). Skatterättsliga principfrågor föranledda av ett notismål om mervärdesbeskattning vid internationell uthyrning av transportmedel Skattenytt, 669-674. More information

Bok

Westberg, B. (2012). Lexino - Rättsanalyser: Mervärdesskattelagen (1994:200): en uppdaterad och utökad digital version av Björn Westbergs bok "Mervärdesskatt - en kommentar" publicerad 1997 (564 sidor). Stockholm: Karnov Group More information
Westberg, B. (2009). Mervärdesskattedirektivet: En kommentar. Stockholm: Thomson Reuters More information
Westberg, B. (2002). Cross-Border Taxation of E-Commerce. Amsterdam: IBFD More information
Westberg, B. (1997). Mervärdesskatt - en kommentar. Stockholm: Nerenius & Santérus förlag More information

Doktorsavhandling

Westberg, B. (1994). Nordisk mervärdesskatterätt: Behandlingen av utländska företag, varor eller tjänster inom ramen för nationella lagar (Doctoral thesis). Juristförlaget, Stockholm More information

Antologibidrag

Westberg, B. (2015). Digital Presence - Does it exist?. In: Massimo Basilavecchia, Lorenzo del Federico, Carlos Marìa Lopez Espadafor (Ed.), La Digital Economy nel Sistema Tributario Italiano ed Europeo (pp. 13 -28). More information
Westberg, B. (2015). International administrative cooperation and exchange of information in the area of VAT. In: Michael Lang, Ine Lejeune (Ed.), VAT/GST in a Global Digital Economy (pp. 161 -167). Alphen aan den Rijn: Kluwer Law International More information
Westberg, B. (2014). Tax Implications of Natural Disasters and Pollution: The Swedish System. In: Professorerna Massimo Basilavecchia, Lorenzo del Federico, Pietro Mastellone (Ed.), Tax Implications of Natural Disasters and Pollution (pp. 77 -86). More information
Westberg, B. (2014). Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error: Swedish National Report. In: Lorenzo del Federico & Massimo Basilavecchia (Ed.), Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human errorMore information
Westberg, B. (2014). Trends And Players In Tax Policy: National Report: Sweden. In: Lang, Michael (Ed.), TRENDS AND PLAYERS IN TAX POLICYMore information
Westberg, B., Kristoffersson, E. (2012). Deductions in EU VAT Law. In: Thomas Ecker, Michael Lang, Ine Lejeune (Ed.), The Future of Indirect Taxation: Recent Trends in VAT and GST Systems around the World (pp. 639 -650). Alphen aan den Rijn: Kluwer Law International More information
Westberg, B. (2005). Behövs särregler för inkomstbeskattning av utomlands bosatta personer?. In: Festskrift till Nils Mattsson (pp. 489 -502). Uppsala: Iustus Förlag More information
Westberg, B. (2003). Will Double Tax Conventions Be More Extensively Used?. In: Richard Arvidsson, Peter Melz, Christer Silfverberg (Ed.), Festskrift till Gustaf Lindencrona (pp. 557 -576). Stockholm: Norstedts Juridik AB More information
Westberg, B. (2001). Taxation Issues on Electronic Commerce: A Special Tax Treatment of Electronic Commerce?. In: Legal Aspects of Electronic Commerce (pp. 131 -167). København: Jurist- og Økonomforbundets Forlag More information
Westberg, B. (2000). Självregleringens betydelse för skatter och tullar. In: Självreglering inom elektroniska affärer: rapport från ett seminarium (pp. 66 -68). Stockholm: IT-kommissionen More information

Recension

Westberg, B. (2002). Punktskatter vad är det?. More information
Westberg, B. (2001). Mervärdesbeskattning vid obestånd. More information
Westberg, B. (1998). Elektronisk handel – varför av skatterättsligt intresse?. More information

Konferensbidrag

Westberg, B. (2017). Improving tax compliance in a globalized world: National Report: Sweden. RUST Conference 2016. More information
Westberg, B. (2014). International administrative cooperation and exchange of information in the area of VAT. The Future of VAT in a Digital Global Economy, WU (Vienna University of Economics and Business) September 24–26, 2014, Vienna, Austria. More information
Westberg, B. (2013). Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error: Swedish National Report. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy. More information
Westberg, B. (2008). The Tax Regime for Cooperatives in Sweden and Norway. Trento: EURICE, Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy. More information
Westberg, B. (2002). Legal Information and the Internet: Experiences and Challenges. Stockholm: Informationsteknologikommissionen, Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy. More information
Westberg, B. (2001). Swedish National Report on Taxation of Income derived from Electronic Commerce. The Hague: Kluwer Law International, Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy. More information
Westberg, B. (2001). Swedish National Report on Taxation of Cross-Border Pensions. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy. More information
Westberg, B. (2001). Paper on Taxation Issues on Electronic Commerce: A Special Tax Treatment of Electronic Commerce?. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy. More information
Westberg, B. (1999). Paper on ‘Income Taxation on International Electronic Commerce’: addressed to “Convegno di studi su La fiscalità del commercio via Internet. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy. More information
Westberg, B. (1998). Working paper on the Electronic Commerce and International Taxation. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy. More information
Westberg, B. (1998). Conference paper on the Swedish Implementation of the EC Directive on Taxes on Capital and Transactions in Securities. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy. More information
Westberg, B. (1997). Working paper on the Swedish Application of different VAT rates. Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error, October 25 - 26, Pescara, Italy. More information

Övrigt

Westberg, B. (2016). HD klargör om den s.k. tryckerimomsen. Stockholm: Karnov Group AB More information
Westberg, B. (2014). Analys: Är Högsta förvaltningsdomstolens domar om den s.k. tryckerimomsen uppenbart oskäliga?. Stockholm: Karnov juridik More information
Westberg, B., Kreaver, R. (2001). Summary of Discussion, 55th IFA Congress, San Fransisco 2001: Subject 1: Taxation of income derived from electronic commerce. More information

Rapport

Westberg, B. (2014). The EU environmental tax policy: legal and economic criteria - Swedish National Report. More information

Samlingsverk

(2004). IUR-information: Specialutgåva : Värderingsfrågor inom dansk och svensk skatterätt. Stockholm: IUR More information

Proceedings (redaktörskap)

Westberg, B. (Eds.). (2001). IUR-information: Specialutgåva: Förhandsuttalanden. , Stockholm: IUR More information