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Korrigering av gränsöverskridande transaktioner - Om korrigeringsregelns restriktiva inverkan på etableringsfriheten

Mårtensson, Andreas LU (2021) HARH13 20202
Department of Business Law
Abstract
Among other rules, the income tax law statues the correction rule. The correction rule is an implementation of the arm’s length principle prescribed by the OECD transfer pricing guidelines. According to the correction rule, the result of a company is to be up written if it has been lowered due to terms of a transaction with an associated enterprise that is inconsistent with the terms that would have been agreed to by independent parties. Due to the Swedish membership in the EU, issues occur when national legislation can be questioned regarding its conformity with the EU freedoms. The purpose of this essay has been to examine the correction rule and its conformity with the freedom of establishment. This has been done by comparing the... (More)
Among other rules, the income tax law statues the correction rule. The correction rule is an implementation of the arm’s length principle prescribed by the OECD transfer pricing guidelines. According to the correction rule, the result of a company is to be up written if it has been lowered due to terms of a transaction with an associated enterprise that is inconsistent with the terms that would have been agreed to by independent parties. Due to the Swedish membership in the EU, issues occur when national legislation can be questioned regarding its conformity with the EU freedoms. The purpose of this essay has been to examine the correction rule and its conformity with the freedom of establishment. This has been done by comparing the Swedish legislation with judgements made by the EU court. My conclusions determine that the national legislation prevent establishment within the union, but also that it can be justified if it’s meant to maintain a well-balanced distribution of the taxation power between the member states. But EU case law studies also show that there are though demands regarding proportionate legislation, and that there is reason to question the correction rule’s conformity with the freedom of establishment. (Less)
Abstract (Swedish)
Den så kallade korrigeringsregeln framgår av 14 kap. 19 § IL. Regeln, som är en implementering av armlängdsprincipen som följer av OECD:s riktlinjer om internprissättning, reglerar situationer då svenska företags resultat blir lägre till följd av gränsöverskridande transaktioner med företag i intressegemenskap, vars avtalsvillkor avviker från vad som avtalats mellan oberoende parter. I och med att Sverige är medlem i EU uppstår frågeställningar kring hur sådan nationell lagstiftning stämmer överens med den rörlighet som ska råda inom unionen. Syftet med denna uppsats har varit att undersöka huruvida korrigeringsregeln stämmer överens med EU:s princip om etableringsfrihet. Detta har gjorts genom att analysera korrigeringsregeln i ljuset av... (More)
Den så kallade korrigeringsregeln framgår av 14 kap. 19 § IL. Regeln, som är en implementering av armlängdsprincipen som följer av OECD:s riktlinjer om internprissättning, reglerar situationer då svenska företags resultat blir lägre till följd av gränsöverskridande transaktioner med företag i intressegemenskap, vars avtalsvillkor avviker från vad som avtalats mellan oberoende parter. I och med att Sverige är medlem i EU uppstår frågeställningar kring hur sådan nationell lagstiftning stämmer överens med den rörlighet som ska råda inom unionen. Syftet med denna uppsats har varit att undersöka huruvida korrigeringsregeln stämmer överens med EU:s princip om etableringsfrihet. Detta har gjorts genom att analysera korrigeringsregeln i ljuset av den praxis på området som arbetats fram av EU-domstolen. Uppsatsens huvudsakliga slutsatser blev att korrigeringsregeln hindrar etableringsrätten, men att medlemsstaterna får lagstifta i strid med etableringsfriheten om syftet är att upprätthålla en välavvägd fördelning av beskattningsrätten mellan medlemsstaterna. Det ställs dock hårda krav på lagstiftningen i form av exempelvis proportionalitet vilket gör att det finns skäl att ifrågasätta om korrigeringsregeln enligt dess ordalydelse ska anses utgöra en rättfärdigad inskränkning i etableringsfriheten enligt artikel 49 FEUF. (Less)
Please use this url to cite or link to this publication:
author
Mårtensson, Andreas LU
supervisor
organization
course
HARH13 20202
year
type
M2 - Bachelor Degree
subject
keywords
Korrigeringsregeln, transfer pricing, etableringsfrihet, ekonomisk intressegemenskap, internprissättning, proportionalitet, proportionalitetsprincipen, inkomstskattelagen, fördraget om europeiska unionens funktionssätt
language
Swedish
id
9036248
date added to LUP
2021-01-21 11:24:51
date last changed
2021-01-21 11:24:51
@misc{9036248,
  abstract     = {{Among other rules, the income tax law statues the correction rule. The correction rule is an implementation of the arm’s length principle prescribed by the OECD transfer pricing guidelines. According to the correction rule, the result of a company is to be up written if it has been lowered due to terms of a transaction with an associated enterprise that is inconsistent with the terms that would have been agreed to by independent parties. Due to the Swedish membership in the EU, issues occur when national legislation can be questioned regarding its conformity with the EU freedoms. The purpose of this essay has been to examine the correction rule and its conformity with the freedom of establishment. This has been done by comparing the Swedish legislation with judgements made by the EU court. My conclusions determine that the national legislation prevent establishment within the union, but also that it can be justified if it’s meant to maintain a well-balanced distribution of the taxation power between the member states. But EU case law studies also show that there are though demands regarding proportionate legislation, and that there is reason to question the correction rule’s conformity with the freedom of establishment.}},
  author       = {{Mårtensson, Andreas}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Korrigering av gränsöverskridande transaktioner - Om korrigeringsregelns restriktiva inverkan på etableringsfriheten}},
  year         = {{2021}},
}