registry@eftasurv.int<\/a><\/li>\r\n<\/ul>\r\n<\/address>\r\n","footer-top":"The EFTA Surveillance Authority (ESA) monitors compliance with European Economic Area rules in Iceland, Liechtenstein and Norway, enabling them to participate in the European Internal Market.<\/p>\r\n"},"menu":[{"name":"ESA at a glance","url":"\/esa-at-a-glance","route":"node","children":[{"name":"Mission and Values","url":"\/esa-at-a-glance\/mission-values","route":"node"},{"name":"College Members","url":"\/esa-at-a-glance\/college-members","route":"node","children":[{"name":"Ad hoc College Members","url":"\/esa-at-a-glance\/college-members\/ad-hoc-college-members","route":"node"}]},{"name":"Staff directory","url":"\/esa-at-a-glance\/staff-directory","route":"node"},{"name":"EEA Agreement","url":"\/esa-at-a-glance\/eea-agreement","route":"node"},{"name":"Data protection","url":"\/esa-at-a-glance\/data-protection","route":"node","children":[{"name":"Register of data processing 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Johanne F\u00f8rde","url":"\/careers\/staff-portraits-interview-johanne-forde","route":"node"},{"name":"Interview with Per Arvid Sj\u00f8g\u00e5rd","url":"\/careers\/staff-portraits-interview-arvid-sjogard","route":"node"}]}]}],"data":{"node":{"type":"press_release","title":"R\u00edkisa\u00f0sto\u00f0: \u00cdslensk l\u00f6g um vir\u00f0iskaukaskatt f\u00f3lu \u00ed s\u00e9r \u00f3l\u00f6gm\u00e6ta r\u00edkisa\u00f0sto\u00f0 \u00e1 t\u00edmabilinu 2011\u20132013","alias":"\/newsroom\/updates\/state-aid-amendments-icelandic-vat-act-found-involve-unlawful-state-aid","language":"is","languages":["en","is"],"body":"
Eftir \u00edtarlega ranns\u00f3kn komst Eftirlitsstofnun EFTA (ESA) \u00ed dag a\u00f0 \u00feeirri ni\u00f0urst\u00f6\u00f0u a\u00f0 breytingar sem ger\u00f0ar voru \u00e1 \u00edslenskum l\u00f6gum um vir\u00f0isaukaskatt, og v\u00f6r\u00f0u\u00f0u vi\u00f0skiptavini gagnavera, hafi fali\u00f0 \u00ed s\u00e9r \u00f3l\u00f6gm\u00e6ta r\u00edkisa\u00f0sto\u00f0.<\/p>
Sk\u00f6mmu eftir a\u00f0 ESA h\u00f3f ranns\u00f3kn s\u00edna var l\u00f6gum um vir\u00f0isaukaskatt breytt og \u00fear me\u00f0 felld \u00far gildi \u00feau \u00e1kv\u00e6\u00f0i sem ESA haf\u00f0i l\u00fdst efasemdum um.<\/p>
\u00cdslenskum stj\u00f3rnv\u00f6ldum er me\u00f0 \u00e1kv\u00f6r\u00f0un ESA gert a\u00f0 endurheimta \u00fe\u00e1 \u00f3l\u00f6gm\u00e6tu r\u00edkisa\u00f0sto\u00f0 sem veitt var \u00e1 gildist\u00edma laga fr\u00e1 1. ma\u00ed 2011 til 13. mars 2013.<\/p>
\u201c\u00deessi \u00e1kv\u00f6r\u00f0un s\u00fdnir hve mikilv\u00e6gt er a\u00f0 EFTA r\u00edkin leiti eftir sam\u00feykki ESA \u00e1\u00f0ur en a\u00f0ger\u00f0um sem kunna a\u00f0 fela \u00ed s\u00e9r r\u00edkisa\u00f0sto\u00f0 er hrundi\u00f0 \u00ed framkv\u00e6md. ESA mun \u00e1vallt fara fram \u00e1 a\u00f0 r\u00edki endurheimti \u00f3l\u00f6gm\u00e6ta a\u00f0sto\u00f0 sem ekki hefur veri\u00f0 fyrirfram sam\u00feykkt af h\u00e1lfu stofnunarinnar.\u201d<\/em> segir Oda Helen Sletnes forseti ESA<\/span>.<\/p> \u00cd jan\u00faar 2013 opna\u00f0i ESA formlega ranns\u00f3kn \u00e1 r\u00edkisa\u00f0sto\u00f0 \u00ed tengslum vi\u00f0 umr\u00e6dda lagabreytingu.<\/span> \u00cdslensk stj\u00f3rnv\u00f6ld tilkynntu ESA ekki um breytingarnar fyrr en eftir a\u00f0 \u00fe\u00e6r h\u00f6f\u00f0u \u00f6\u00f0last gildi en \u00ed \u00feeim f\u00f3lust eftirfarandi n\u00fdm\u00e6li<\/span>:<\/span><\/p> Vir\u00f0isaukaskattur var ekki lag\u00f0ur \u00e1 rafr\u00e6nt afhenta \u00fej\u00f3nustu gagnavera til kaupenda sem b\u00fasettir voru erlendis og h\u00f6f\u00f0u ekki fasta starfsst\u00f6\u00f0 \u00e1 \u00cdslandi<\/span>;<\/span><\/li> Vir\u00f0isaukaskattur var ekki lag\u00f0ur \u00e1 blanda\u00f0a \u00fej\u00f3nustu gagnavera til kaupenda sem b\u00fasettir voru erlendis og h\u00f6f\u00f0u ekki fasta starfsst\u00f6\u00f0 \u00e1 \u00cdslandi<\/span>;<\/span><\/li> Innflutningur \u00e1 net\u00fej\u00f3num og tengdum b\u00fana\u00f0i var undan\u00feeginn vir\u00f0isaukaskatti \u00feegar eigendur \u00feeirra h\u00f6f\u00f0u ekki b\u00fasetu \u00e1 \u00cdslandi og voru ekki me\u00f0 fasta starfst\u00f6\u00f0 \u00fear<\/span>.<\/span><\/li> <\/ul> Tilgangurinn me\u00f0 lagabreytingunni var tv\u00ed\u00fe\u00e6ttur samkv\u00e6mt uppl\u00fdsingum \u00edslenskra stj\u00f3rnvalda.<\/span> \u00cd fyrsta<\/em> lagi a\u00f0 b\u00e6ta samkeppnisst\u00f6\u00f0u \u00edslenskra gagnavera og tryggja a\u00f0 vi\u00f0skiptaumhverfi\u00f0, hva\u00f0 var\u00f0ar vir\u00f0isaukaskatt, v\u00e6ri samb\u00e6rilegt \u00fev\u00ed sem gengur og gerist \u00ed a\u00f0ildar\u00edkjum Evr\u00f3pusambandsins. \u00cd \u00f6\u00f0ru<\/em> lagi var \u00e6tlunin a\u00f0 \u00fdta undir n\u00fdtingu \u00edslenskra n\u00e1tturau\u00f0linda til handa gagnaverai\u00f0na\u00f0inum.<\/span><\/p> ESA komst a\u00f0 \u00feeirri ni\u00f0urst\u00f6\u00f0u<\/span> a\u00f0 s\u00e1 hluti lagabreytingarinnar sem sneri a\u00f0 rafr\u00e6nt afhentri \u00fej\u00f3nustu gagnavera til kaupenda sem b\u00fasettir voru erlendis, f\u00e6li ekki \u00ed s\u00e9r r\u00edkisa\u00f0sto\u00f0 enda samr\u00fdmdist breytingin \u00feeirri meginreglu a\u00f0 vir\u00f0isaukaskattur s\u00e9 ekki lag\u00f0ur \u00e1 v\u00f6rur og \u00fej\u00f3nustu sem seld er \u00far landi. Hins vegar taldi ESA nau\u00f0synlegt a\u00f0 rannsaka hvort hinar lagabreytingarnar tv\u00e6r f\u00e6lu \u00ed s\u00e9r r\u00edkisa\u00f0sto\u00f0, og ef svo v\u00e6ri hvort a\u00f0sto\u00f0in samr\u00fdmdist EES samningnum.<\/span><\/p> ESA hefur n\u00fa komist a\u00f0 \u00feeirri ni\u00f0urst\u00f6\u00f0u a\u00f0 \u00fe\u00e6r lagabreytingar sem ranns\u00f3knin t\u00f3k til feli \u00ed s\u00e9r \u00f3l\u00f6gm\u00e6ta r\u00edkisa\u00f0sto\u00f0 sem beri a\u00f0 endurheimta. Skal hin \u00f3l\u00f6gm\u00e6ta a\u00f0sto\u00f0, \u00e1samt v\u00f6xtum og vaxtav\u00f6xtum fr\u00e1 \u00feeim t\u00edma er a\u00f0sto\u00f0in var veitt, endurheimt innan fj\u00f6gurra m\u00e1na\u00f0a.<\/p>
Opinber \u00fatg\u00e1fa \u00e1kv\u00f6r\u00f0unar ESA ver\u00f0ur birt \u00e1 vefs\u00ed\u00f0u stofnunarinnar<\/a>, a\u00f0 \u00f6llu j\u00f6fnu innan eins m\u00e1na\u00f0ar.<\/p> <\/p>
Frekari uppl\u00fdsingar veitir:<\/p>
Andreas Kjeldsberg Pihl<\/a> <\/em>Uppl\u00fdsingafulltr\u00fai S\u00edmi. (+32)(0)2 286 18 66 <\/span>Fars\u00edmi. (+32)(0)492 900 187<\/p>","summary":"Eftir \u00edtarlega ranns\u00f3kn komst Eftirlitsstofnun EFTA (ESA) \u00ed dag a\u00f0 \u00feeirri ni\u00f0urst\u00f6\u00f0u a\u00f0 breytingar sem ger\u00f0ar voru \u00e1 \u00edslenskum l\u00f6gum um vir\u00f0isaukaskatt, og v\u00f6r\u00f0u\u00f0u vi\u00f0skiptavini gagnavera, hafi fali\u00f0 \u00ed s\u00e9r \u00f3l\u00f6gm\u00e6ta r\u00edkisa\u00f0sto\u00f0. Sk\u00f6mmu eftir a\u00f0 ESA h\u00f3f ranns\u00f3kn s\u00edna var l\u00f6gum um vir\u00f0isaukaskatt breytt og \u00fear me\u00f0 felld \u00far gildi \u00feau \u00e1kv\u00e6\u00f0i sem ESA haf\u00f0i l\u00fdst efasemdum um. \u00cdslenskum stj\u00f3rnv\u00f6ldum...","date":1399550400,"relatedContent":[{"type":"decision","title":"Certain amendments to Act No 50\/1988 on Value Added Tax applicable to customers of Icelandic data centres","alias":"\/state-aid\/state-aid-register\/certain-amendments-act-no-501988-value-added-tax-applicable-customers","date":1399550400}],"theme":{"id":28,"title":"State Aid","weight":2},"number":"PR(14)31"}},"dataStatus":"success"}};You need to enable JavaScript to run this app. Ríkisaðstoð: Íslensk lög um virðiskaukaskatt fólu í sér ólögmæta ríkisaðstoð á tímabilinu 2011–2013 Eftir ítarlega rannsókn komst Eftirlitsstofnun EFTA (ESA) í dag að þeirri niðurstöðu að breytingar sem gerðar voru á íslenskum lögum um virðisaukaskatt, og vörðuðu viðskiptavini gagnavera, hafi falið í sér ólögmæta ríkisaðstoð.
Skömmu eftir að ESA hóf rannsókn sína var lögum um virðisaukaskatt breytt og þar með felld úr gildi þau ákvæði sem ESA hafði lýst efasemdum um.
Íslenskum stjórnvöldum er með ákvörðun ESA gert að endurheimta þá ólögmætu ríkisaðstoð sem veitt var á gildistíma laga frá 1. maí 2011 til 13. mars 2013.
“Þessi ákvörðun sýnir hve mikilvægt er að EFTA ríkin leiti eftir samþykki ESA áður en aðgerðum sem kunna að fela í sér ríkisaðstoð er hrundið í framkvæmd. ESA mun ávallt fara fram á að ríki endurheimti ólögmæta aðstoð sem ekki hefur verið fyrirfram samþykkt af hálfu stofnunarinnar.” segir Oda Helen Sletnes forseti ESA .
Í janúar 2013 opnaði ESA formlega rannsókn á ríkisaðstoð í tengslum við umrædda lagabreytingu. Íslensk stjórnvöld tilkynntu ESA ekki um breytingarnar fyrr en eftir að þær höfðu öðlast gildi en í þeim fólust eftirfarandi nýmæli :
Virðisaukaskattur var ekki lagður á rafrænt afhenta þjónustu gagnavera til kaupenda sem búsettir voru erlendis og höfðu ekki fasta starfsstöð á Íslandi ; Virðisaukaskattur var ekki lagður á blandaða þjónustu gagnavera til kaupenda sem búsettir voru erlendis og höfðu ekki fasta starfsstöð á Íslandi ; Innflutningur á netþjónum og tengdum búnaði var undanþeginn virðisaukaskatti þegar eigendur þeirra höfðu ekki búsetu á Íslandi og voru ekki með fasta starfstöð þar . Tilgangurinn með lagabreytingunni var tvíþættur samkvæmt upplýsingum íslenskra stjórnvalda. Í fyrsta lagi að bæta samkeppnisstöðu íslenskra gagnavera og tryggja að viðskiptaumhverfið, hvað varðar virðisaukaskatt, væri sambærilegt því sem gengur og gerist í aðildaríkjum Evrópusambandsins. Í öðru lagi var ætlunin að ýta undir nýtingu íslenskra nátturauðlinda til handa gagnaveraiðnaðinum.
ESA komst að þeirri niðurstöðu að sá hluti lagabreytingarinnar sem sneri að rafrænt afhentri þjónustu gagnavera til kaupenda sem búsettir voru erlendis, fæli ekki í sér ríkisaðstoð enda samrýmdist breytingin þeirri meginreglu að virðisaukaskattur sé ekki lagður á vörur og þjónustu sem seld er úr landi. Hins vegar taldi ESA nauðsynlegt að rannsaka hvort hinar lagabreytingarnar tvær fælu í sér ríkisaðstoð, og ef svo væri hvort aðstoðin samrýmdist EES samningnum.
ESA hefur nú komist að þeirri niðurstöðu að þær lagabreytingar sem rannsóknin tók til feli í sér ólögmæta ríkisaðstoð sem beri að endurheimta. Skal hin ólögmæta aðstoð, ásamt vöxtum og vaxtavöxtum frá þeim tíma er aðstoðin var veitt, endurheimt innan fjögurra mánaða.
Opinber útgáfa ákvörðunar ESA verður birt á vefsíðu stofnunarinnar , að öllu jöfnu innan eins mánaðar.
Frekari upplýsingar veitir:
Andreas Kjeldsberg Pihl Upplýsingafulltrúi Sími. (+32)(0)2 286 18 66 Farsími. (+32)(0)492 900 187
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