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DAC6 och hotet mot rättssäkerheten - EU-direktivets implementering i svensk lag

Blomstedt, Filippa LU (2020) LAGF03 20202
Department of Law
Faculty of Law
Abstract (Swedish)
Den 25 maj 2018 antogs direktiv (EU) 2018/822 om ändring av direktiv 2011/16/EU vad gäller obligatoriskt utbyte av upplysningar i fråga om beskattning som rör rapporteringspliktiga arrangemang (DAC 6). Direktivet är ett led i EU:s samarbete på skatteområdet och är till stor del inspirerat av OECD:s arbete mot aggressiv skatteplanering. Direktivet syftar till att stävja aggressiv skatteplanering i medlemsstaterna och ålägger medlemsstaterna att införa bestämmelser om rapporteringspliktiga gränsöverskridande arrangemang i nationell rätt.

Den här uppsatsen syftar till att undersöka hur direktivet implementeras i svensk rätt i relation till rättsäkerhetsbegreppet, vidare kommer uppsatsen även att beröra de styrkor, svagheter och utmaningar... (More)
Den 25 maj 2018 antogs direktiv (EU) 2018/822 om ändring av direktiv 2011/16/EU vad gäller obligatoriskt utbyte av upplysningar i fråga om beskattning som rör rapporteringspliktiga arrangemang (DAC 6). Direktivet är ett led i EU:s samarbete på skatteområdet och är till stor del inspirerat av OECD:s arbete mot aggressiv skatteplanering. Direktivet syftar till att stävja aggressiv skatteplanering i medlemsstaterna och ålägger medlemsstaterna att införa bestämmelser om rapporteringspliktiga gränsöverskridande arrangemang i nationell rätt.

Den här uppsatsen syftar till att undersöka hur direktivet implementeras i svensk rätt i relation till rättsäkerhetsbegreppet, vidare kommer uppsatsen även att beröra de styrkor, svagheter och utmaningar som regleringen medför. Uppsatsen beskriver inledningsvis innebörden av begreppet skatteplanering, för att sedan redogöra för direktivet och dess implementeringen i svensk rätt. Efter det belyses de olika intressenterna på området för att avslutningsvis redogöra för implementeringens nivå av rättssäkerhet.

EU:s medlemsstater finner det allt svårare att skydda sina nationella skattebaser från att urholkas, mycket på grund av de skatteplaneringsstrukturer som utvecklats på området. Direktivet syftar till att få bukt med denna problematik. Genom att införa en mer långtgående rapportering och reglering vad gäller förekomsten av aggressiv skatteplaneringen inom unionen förväntas man på ett smidigare och snabbare sätt kunna agera mot dessa skatteplaneringsstrukturer. Detta är något som i förlängningen förväntas stärka nationernas skattebaser och medföra ett förbättrat unionsrättligt samarbete på området.

I enlighet med Sveriges medlemskap i unionen implementerades DAC6 i svensk rätt den 1 juli 2020. Implementeringen innebar dock ett införande av vaga och otydliga bestämmelser förenade med kännbara sanktionsavgifter, något som behandlas vidare i uppsatsen. Uppsatsen drar slutsatsen att de vaga bestämmelserna medför en försämrad förutsebarhet i relation till de skattekonsekvenser som regleringen kan komma att medföra. Denna inskränkning av förutsebarheten påverkar vidare legitimiteten i skattesystemet och kan i många fall minska de skattskyldigas förtroende för skattesystemet, något som Skatteverket, Skatterättsnämnden samt förvaltningsdomstolarna aktivt måste försöka förhindra. (Less)
Abstract
On May 25, 2018, Council Directive (EU) 2018/882 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation till reportable cross-border arrangements (DAC 6) was adopted. The directive is part of the EU’s administrative cooperation in the field of taxation and is largely inspired by the OECD’s work against aggressive tax planning. The directive aims to restrain the existence of aggressive tax planning and prescribes the member states to introduce regulations for reporting cross-border arrangements in national law.

This paper aims to examine the implementation of the directive in Swedish law and how the implementation relates to the rule of law. The paper further aims to... (More)
On May 25, 2018, Council Directive (EU) 2018/882 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation till reportable cross-border arrangements (DAC 6) was adopted. The directive is part of the EU’s administrative cooperation in the field of taxation and is largely inspired by the OECD’s work against aggressive tax planning. The directive aims to restrain the existence of aggressive tax planning and prescribes the member states to introduce regulations for reporting cross-border arrangements in national law.

This paper aims to examine the implementation of the directive in Swedish law and how the implementation relates to the rule of law. The paper further aims to investigate the strengths, weaknesses, and challenges that the regulation entails. The paper initially describes the meaning of the term tax planning and continues with an account of how the regulation is implemented in Swedish law. After that, the various stakeholders in the field are highlighted and finally, the paper assesses the regulations implemented with regard to the rule of law.

The union member states find it increasingly difficult to protect their national tax bases from being hollowed out, largely due to the tax planning structures in place. The directive therefore aims to overcome this problem, by introducing a far-reaching regulation within the union it is expected that the states in a more convenient way can act against the tax planning structures in place. Something that, in the long run, is predicted to strengthen the national tax bases and lead to improved cooperation within the union regarding tax questions.

In accordance with Sweden’s EU legal obligations, the DAC6 directive was implemented in Swedish law on the 1st of July 2020. The implementation combines vague and unclear provisions with penalty charges, something that is further dealt with in the essay. This paper concludes that the vague provisions entail a deterioration in predictability in relation to the tax consequences that the regulations may imply. This restriction of predictability further affects the legitimacy of the tax system and may lead to a decline in the trust the taxpayers’ feel towards the tax system. A decline that the Tax Agency, Tax Board, and the administrative courts actively must try to prevent. (Less)
Please use this url to cite or link to this publication:
author
Blomstedt, Filippa LU
supervisor
organization
course
LAGF03 20202
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt
language
Swedish
id
9034264
date added to LUP
2021-02-09 11:52:29
date last changed
2021-02-09 11:52:29
@misc{9034264,
  abstract     = {{On May 25, 2018, Council Directive (EU) 2018/882 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation till reportable cross-border arrangements (DAC 6) was adopted. The directive is part of the EU’s administrative cooperation in the field of taxation and is largely inspired by the OECD’s work against aggressive tax planning. The directive aims to restrain the existence of aggressive tax planning and prescribes the member states to introduce regulations for reporting cross-border arrangements in national law. 

This paper aims to examine the implementation of the directive in Swedish law and how the implementation relates to the rule of law. The paper further aims to investigate the strengths, weaknesses, and challenges that the regulation entails. The paper initially describes the meaning of the term tax planning and continues with an account of how the regulation is implemented in Swedish law. After that, the various stakeholders in the field are highlighted and finally, the paper assesses the regulations implemented with regard to the rule of law. 

The union member states find it increasingly difficult to protect their national tax bases from being hollowed out, largely due to the tax planning structures in place. The directive therefore aims to overcome this problem, by introducing a far-reaching regulation within the union it is expected that the states in a more convenient way can act against the tax planning structures in place. Something that, in the long run, is predicted to strengthen the national tax bases and lead to improved cooperation within the union regarding tax questions. 

In accordance with Sweden’s EU legal obligations, the DAC6 directive was implemented in Swedish law on the 1st of July 2020. The implementation combines vague and unclear provisions with penalty charges, something that is further dealt with in the essay. This paper concludes that the vague provisions entail a deterioration in predictability in relation to the tax consequences that the regulations may imply. This restriction of predictability further affects the legitimacy of the tax system and may lead to a decline in the trust the taxpayers’ feel towards the tax system. A decline that the Tax Agency, Tax Board, and the administrative courts actively must try to prevent.}},
  author       = {{Blomstedt, Filippa}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{DAC6 och hotet mot rättssäkerheten - EU-direktivets implementering i svensk lag}},
  year         = {{2020}},
}