EU-rättsligt jämförbara situationer -med fokus på de svenska ränteavdragsbegränsningsreglerna
(2014) JURM02 20141Department of Law
- Abstract (Swedish)
- 2009 införde Sverige begränsningar i avdragsrätten för räntekostnader för företag i intressegemenskap. Regleringen har fått utstå mycket kritik, och den avtog inte när reglerna skärptes 2013. Den Europeiska kommissionen mottog många klagomål angående de svenska reglerna, och detta resulterade i en skriftväxling mellan kommissionen och regeringen, där ränteavdragsbegränsningsreglernas förenlighet med etableringsfriheten i fördraget om Europeiska unionens funktionssätt, FEUF, diskuterades. Förenligheten med etableringsfriheten har också diskuterats av HFD.
För att konstatera om en otillåten inskränkning av den fria rörligheten föreligger prövas om den gränsöverskridande företeelsen som omfattas av den aktuella regeln är objektivt... (More) - 2009 införde Sverige begränsningar i avdragsrätten för räntekostnader för företag i intressegemenskap. Regleringen har fått utstå mycket kritik, och den avtog inte när reglerna skärptes 2013. Den Europeiska kommissionen mottog många klagomål angående de svenska reglerna, och detta resulterade i en skriftväxling mellan kommissionen och regeringen, där ränteavdragsbegränsningsreglernas förenlighet med etableringsfriheten i fördraget om Europeiska unionens funktionssätt, FEUF, diskuterades. Förenligheten med etableringsfriheten har också diskuterats av HFD.
För att konstatera om en otillåten inskränkning av den fria rörligheten föreligger prövas om den gränsöverskridande företeelsen som omfattas av den aktuella regeln är objektivt jämförbar med den inhemska motsvarigheten. Om så är fallet, och den gränsöverskridande situationen utsätts för en negativ särbehandling jämfört med den inhemska situationen föreligger ett hinder för den fria rörligheten. Hindrande regler kan under vissa omständigheter rättfärdigas, och de är då inte otillåtna enligt EU-rätten.
Uppsatsens syfte är att fastställa de jämförbara situationerna när det gäller de svenska ränteavdragsbegränsningsreglerna, och utifrån detta konstatera om de utgör ett hinder för den fria rörligheten i FEUF. Slutsatsen är att de rättsliga enheter som ska jämföras vid en prövning av ränteavdragsbegränsningsreglerna är svenska låntagare som betalar ränta till en svensk respektive utländsk långivare i sin intressegemenskap. Långivarna ska för att anses vara i jämförbara situationer beskattas enligt samma regler, till exempel bolagsbeskattas. De svenska ränteavdragsbegränsningsreglerna diskriminerar därför gränsöverskridande transaktioner jämfört med inhemska, eftersom de i praktiken endast begränsar avdragsrätten för låntagare som betalar ränta till en utländsk långivare. (Less) - Abstract
- In the year of 2009, Sweden introduced limitations on the deduction of interest on loans between groups of related companies. The rules have been subject to great amounts of criticism, which did not diminish when the rules were tightened in the year of 2013. The European Commission had received many complaints regarding the Swedish rules which resulted in a correspondence between the Commission and the Swedish government where the consistencies of the limitations on interest deductions with the freedom of establishment in the Treaty on the Functioning of the European Union, TFEU, were discussed. The consistency with the freedom of establishment has also been discussed by the Supreme Administrative Court of Sweden.
To establish whether... (More) - In the year of 2009, Sweden introduced limitations on the deduction of interest on loans between groups of related companies. The rules have been subject to great amounts of criticism, which did not diminish when the rules were tightened in the year of 2013. The European Commission had received many complaints regarding the Swedish rules which resulted in a correspondence between the Commission and the Swedish government where the consistencies of the limitations on interest deductions with the freedom of establishment in the Treaty on the Functioning of the European Union, TFEU, were discussed. The consistency with the freedom of establishment has also been discussed by the Supreme Administrative Court of Sweden.
To establish whether there is a forbidden restriction on the free movement, a test is made on the cross-border situation which is covered by the rule in question to see if it is objectively comparable to the domestic equivalent. If that is the case, and the cross-border situation has been subject to a discrimination compared to the domestic situation, an obstacle for the free movement exists. Obstructing rules can under certain circumstances be justified, and is in such case not illicit according to the EU law.
The objective of this thesis is to determine the comparable situations regarding the Swedish interest deduction limitation rules, and originating from this, determining whether they form an obstacle for the free movement in the TFEU. The conclusion is that the legal entities that should be compared in a trial of the interest deduction limitation rules is Swedish borrowers who is paying interest to a Swedish respectively a foreign lender who is also a related company. In order to be considered to be in comparable situations, the lenders have to be taxed under the same rules, for instance corporation tax. Therefore the Swedish interest deduction limitation rules discriminates against cross-border transactions compared to domestic ones, since they in reality only limits the deduction right for those borrowers who pays interest to a foreign lender. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/4450298
- author
- Andersson, Hanna LU
- supervisor
- organization
- alternative title
- Comparable situations according to EU-law- focusing on the Swedish limitations on the deduction of interest
- course
- JURM02 20141
- year
- 2014
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, EU-rätt
- language
- Swedish
- id
- 4450298
- date added to LUP
- 2014-06-12 08:32:29
- date last changed
- 2014-06-12 08:32:29
@misc{4450298,
abstract = {{In the year of 2009, Sweden introduced limitations on the deduction of interest on loans between groups of related companies. The rules have been subject to great amounts of criticism, which did not diminish when the rules were tightened in the year of 2013. The European Commission had received many complaints regarding the Swedish rules which resulted in a correspondence between the Commission and the Swedish government where the consistencies of the limitations on interest deductions with the freedom of establishment in the Treaty on the Functioning of the European Union, TFEU, were discussed. The consistency with the freedom of establishment has also been discussed by the Supreme Administrative Court of Sweden.
To establish whether there is a forbidden restriction on the free movement, a test is made on the cross-border situation which is covered by the rule in question to see if it is objectively comparable to the domestic equivalent. If that is the case, and the cross-border situation has been subject to a discrimination compared to the domestic situation, an obstacle for the free movement exists. Obstructing rules can under certain circumstances be justified, and is in such case not illicit according to the EU law.
The objective of this thesis is to determine the comparable situations regarding the Swedish interest deduction limitation rules, and originating from this, determining whether they form an obstacle for the free movement in the TFEU. The conclusion is that the legal entities that should be compared in a trial of the interest deduction limitation rules is Swedish borrowers who is paying interest to a Swedish respectively a foreign lender who is also a related company. In order to be considered to be in comparable situations, the lenders have to be taxed under the same rules, for instance corporation tax. Therefore the Swedish interest deduction limitation rules discriminates against cross-border transactions compared to domestic ones, since they in reality only limits the deduction right for those borrowers who pays interest to a foreign lender.}},
author = {{Andersson, Hanna}},
language = {{swe}},
note = {{Student Paper}},
title = {{EU-rättsligt jämförbara situationer -med fokus på de svenska ränteavdragsbegränsningsreglerna}},
year = {{2014}},
}