Hybrida missmatchningar i ATAD 2 och dess implementering i svensk rätt - Förenligt med etableringsfriheten?
(2021) HARH13 20202Department of Business Law
- Abstract
- In an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. ATAD 2 should have been implemented in member states national legislation on 31 January 2019, so it could enter into force on 1 January 2020.
This essay explains the hybrid mismatches that articles 9 and 9b of ATAD 2 are about and how these should be solved. Furthermore, an investigation of how the articles have been implemented in swedish national law follows and whether the implementation is in line with EU primary law.... (More) - In an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. ATAD 2 should have been implemented in member states national legislation on 31 January 2019, so it could enter into force on 1 January 2020.
This essay explains the hybrid mismatches that articles 9 and 9b of ATAD 2 are about and how these should be solved. Furthermore, an investigation of how the articles have been implemented in swedish national law follows and whether the implementation is in line with EU primary law. The question to ask is whether the EU has produced a directive that is contrary to the freedom of establishment regarding older practice from the European Court of Justice.
My conclusion is that Sweden may have missed significant concepts in the implementation and that the national law of Sweden already leads to discrimination of cross-border companies. With ATAD 2, the EU has given member states the power to tax things that are not taxed in a domestic situation, a discrimination that affects freedom of establishment. (Less) - Abstract (Swedish)
- I ett försök till att hindra den skatteflykt som uppstår av skatteplanering genom hybrida missmatchningar som leder till att länders skattebaser urholkas antog Europakommissionen direktivet ATAD 2. Till skillnad från ATAD 1 så siktar ATAD 2 in sig på olika typer av betalningar, inte bara räntebetalningar, samt att bestämmelserna även rör tredje land och inte bara medlemsländerna i EU. Medlemsländerna i EU skulle ha implementerat ATAD 2 i nationell lagstiftning 31 januari 2019 för att börja gälla 1 januari 2020.
Denna uppsats förklarar de hybrida missmatchningar som artikel 9 och 9b i ATAD 2 handlar om samt hur dessa ska lösas.
Vidare följer en utredning hur artiklarna har implementerats i svensk rätt och om implementeringen går i samma... (More) - I ett försök till att hindra den skatteflykt som uppstår av skatteplanering genom hybrida missmatchningar som leder till att länders skattebaser urholkas antog Europakommissionen direktivet ATAD 2. Till skillnad från ATAD 1 så siktar ATAD 2 in sig på olika typer av betalningar, inte bara räntebetalningar, samt att bestämmelserna även rör tredje land och inte bara medlemsländerna i EU. Medlemsländerna i EU skulle ha implementerat ATAD 2 i nationell lagstiftning 31 januari 2019 för att börja gälla 1 januari 2020.
Denna uppsats förklarar de hybrida missmatchningar som artikel 9 och 9b i ATAD 2 handlar om samt hur dessa ska lösas.
Vidare följer en utredning hur artiklarna har implementerats i svensk rätt och om implementeringen går i samma linje som EUs primärrätt. Frågan att ställa sig är om EU har tagit fram ett direktiv som är går emot etableringsfriheten gällande äldre praxis från EU-domstolen.
Min slutsats är att Sverige eventuellt har missat betydande begrepp vid implementeringen och att svenska lag kan komma att leda till diskriminering av gränsöverskridande företag. Med ATAD 2 har EU givit medlemsländerna befogenhet att beskatta sådant som inte blir beskattat i en inhemsk situation, en diskriminering som påverka etableringsfriheten. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9036259
- author
- Rundh, Hanna LU
- supervisor
- organization
- course
- HARH13 20202
- year
- 2021
- type
- M2 - Bachelor Degree
- subject
- keywords
- ATAD2, Hybrida missmatchningar, Hybrid mismatches, International tax law, Skatterätt, EU, OECD, Etableringsfriheten, Freedom of establishment, Svensk rätt, Inkomstskattelagen
- language
- Swedish
- id
- 9036259
- date added to LUP
- 2021-01-21 11:35:57
- date last changed
- 2021-01-21 11:35:57
@misc{9036259, abstract = {{In an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. ATAD 2 should have been implemented in member states national legislation on 31 January 2019, so it could enter into force on 1 January 2020. This essay explains the hybrid mismatches that articles 9 and 9b of ATAD 2 are about and how these should be solved. Furthermore, an investigation of how the articles have been implemented in swedish national law follows and whether the implementation is in line with EU primary law. The question to ask is whether the EU has produced a directive that is contrary to the freedom of establishment regarding older practice from the European Court of Justice. My conclusion is that Sweden may have missed significant concepts in the implementation and that the national law of Sweden already leads to discrimination of cross-border companies. With ATAD 2, the EU has given member states the power to tax things that are not taxed in a domestic situation, a discrimination that affects freedom of establishment.}}, author = {{Rundh, Hanna}}, language = {{swe}}, note = {{Student Paper}}, title = {{Hybrida missmatchningar i ATAD 2 och dess implementering i svensk rätt - Förenligt med etableringsfriheten?}}, year = {{2021}}, }