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Merverdiavgiftskompensasjon og konkurranseregelen

<p><span>Etter kompensasjonsloven har kommunen ikke rett til kompensasjon når den driver økonomisk aktivitet som kan være i konkurranse med virksomheter som ikke er kompensasjonsberettiget.</span></p>
<p><span>Når kommunen tilbyr adgang til svømmehall mot brukerbetaling unntatt fra avgift, har det oppstått spørsmål om kommunen blir rammet av konkurransebestemmelsen eller er berettiget til momskompensasjon.</span></p>
<p>De nærmere kriteriene for dette gjennomgås av Finansdepartementet i uttalelsen.&nbsp;</p>