Mums och Moms - En analys av livsmedelsbegreppets innebörd i mervärdesskatterätten

Sammanfattning

This thesis examines how the concept of food should be understood in the context of value added tax law. The issue has become relevant due to the temporary reduction of VAT on food from 12 percent to 6 percent, which applies from 1 April 2026 until 31 December 2027. Since the reduced tax rate only applies to products that can legally be classified as food, the scope of the concept gains both practical and economic significance. The purpose of the thesis is to determine how food is defined within VAT law and to examine how the concept has developed through case law from the Court of Justice of the European Union and the Swedish Supreme Administrative Court. The thesis is based on a legal-dogmatic method, supplemented by an EU law method, as VAT is largely harmonised through the VAT Directive. Since the Swedish regulation in the Value Added Tax Act refers directly to the Regulation (EC) No 178/2002, commonly referred to as the General Food Law Regulation, the concept of food is analysed in light of that regulation, as well as in light of other EU law, such as the VAT Directive. The analysis shows that the concept of food is broad, but not entirely without limits. The starting point is Article 2 of the General Food Law Regulation, which covers substances and products that are intended to be, or can reasonably be expected to be, ingested by humans. At the same time, case law shows that classification cannot be determined solely on the basis of whether a product can be ingested orally. The product’s nutritional function, area of use, purpose, and the nature of the transaction may be relevant in determining whether something edible can constitute food. The borderline is particularly evident in relation to, for example, food supplements, medicinal products, plants before harvesting, live animals, and restaurant and catering services. The thesis therefore shows that the concept of food in VAT law cannot be understood in isolation, or solely through the reference in the Swedish Value Added Tax Law to the General Food Law Regulation. Instead, the concept must be interpreted within its VAT law context, where the VAT Directive, the system behind reduced tax rates, and the case law of the courts are also of importance. The concept must therefore be understood through an interaction between Swedish legislation, definitions in EU law, and judicial practice. Furthermore the definition of food also depends both on the characteristics of the product and on the context in which the product is supplied.