Rapporteringspliktiga arrangemang - Får den enskilde vägra lämna uppgifter utan risk för sanktion?
(2021) HARH13 20202Department of Business Law
- Abstract (Swedish)
- År 2018 antog EU ett ändringsdirektiv vad gäller obligatoriskt automatiskt utbyte av upplysningar i fråga om beskattning, benämnt ”DAC 6”, med vilket ett regelverk om rapporteringspliktiga gränsöverskridande arrangemang införs. Genom detta ändringsdirektiv ålades medlemsstaterna att införa regler med vilka skatterådgivare, och i vissa fall skattebetalare, förpliktas att till behörig myndighet rapportera vissa skatteupplägg som uppvisar någon av de i ändringsdirektivet uppräknade egenskaper som utgör en indikator på en potentiell risk för skatteflykt.
Syftet med denna uppsats är att analysera huruvida enskilda, med åberopande på fri- och rättigheterna i den Europeiska unionens stadga om de grundläggande rättigheterna, kan vägra lämna... (More) - År 2018 antog EU ett ändringsdirektiv vad gäller obligatoriskt automatiskt utbyte av upplysningar i fråga om beskattning, benämnt ”DAC 6”, med vilket ett regelverk om rapporteringspliktiga gränsöverskridande arrangemang införs. Genom detta ändringsdirektiv ålades medlemsstaterna att införa regler med vilka skatterådgivare, och i vissa fall skattebetalare, förpliktas att till behörig myndighet rapportera vissa skatteupplägg som uppvisar någon av de i ändringsdirektivet uppräknade egenskaper som utgör en indikator på en potentiell risk för skatteflykt.
Syftet med denna uppsats är att analysera huruvida enskilda, med åberopande på fri- och rättigheterna i den Europeiska unionens stadga om de grundläggande rättigheterna, kan vägra lämna upplysningar om rapporteringspliktiga arrangemang.
Rättsläget har klarnat efter avkunnandet av domen den 6 oktober 2020 i de förenade målen C-245/19 och C-246/19 och enligt min bedömning beror svaret på om den enskilde är en fysisk eller juridisk person, samt i vilken roll den enskilde uppträder i ett rapporteringspliktigt arrangemang. I situationen då en uppgiftsskyldig rådgivare anlitats, har rådgivaren enligt min analys rätt att vägra utlämna upplysningar enligt artikel 47 i stadgan om rätten till effektivt rättsmedel, medan den berörda skattebetalaren och eventuell tredje part i arrangemang inte kan förhindra utlämnandet av uppgifter. I situationen då den berörda skattebetalaren är en fysisk person och uppgiftsskyldig, kan denne dock vägra lämna uppgifter om ett rapporteringspliktigt arrangemang enligt artikel 48.2 i stadgan, med åberopande av rätten att inte behöva ange sig själv. (Less) - Abstract
- In 2018 the EU adopted a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation, abbreviated as “DAC 6“, introducing a requirement to report to tax authorities specific cross-border arrangements. According to the amending Directive, the Member states were obliged to introduce regulation by which intermediaries, and in certain cases relevant taxpayers, are required to file information with competent authorities regarding certain tax arrangements which display any of the listed hallmarks in the amending Directive, as indicators of potential tax avoidance and evasion.
The purpose of this thesis is to analyze whether individuals, by invoking the rights and freedoms... (More) - In 2018 the EU adopted a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation, abbreviated as “DAC 6“, introducing a requirement to report to tax authorities specific cross-border arrangements. According to the amending Directive, the Member states were obliged to introduce regulation by which intermediaries, and in certain cases relevant taxpayers, are required to file information with competent authorities regarding certain tax arrangements which display any of the listed hallmarks in the amending Directive, as indicators of potential tax avoidance and evasion.
The purpose of this thesis is to analyze whether individuals, by invoking the rights and freedoms recognized by the Charter of fundamental rights of the European Unions, may refuse to file information regarding reportable arrangements.
The legal situation has become clearer after the CJEU on 6 October 2020 ruled on the joint cases C-245/19 and C-246/19, and the answer, according to my opinion, depends on whether the concerned individual is a physical or legal person, and on what part the individual holds in a reportable arrangement. According to my analysis, in the case when the reporting obligation lies with the intermediary, the intermediary has a right to refuse to file information by invoking article 47 of the Charter – right to an effective remedy, while the relevant taxpayer and any third party in the arrangement, cannot oppose the filing of information. In the case when the filing obligation lies with the relevant taxpayer, who is a physical person, the individual has the right to refuse filing information regarding a reportable arrangement according to article 48.2 of the Charter, by invoking his or her right of defense. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9037371
- author
- Tale, Alexander LU
- supervisor
- organization
- course
- HARH13 20202
- year
- 2021
- type
- M2 - Bachelor Degree
- subject
- keywords
- rapporteringspliktiga arrangemang, EU, DAC, DAC-6. skatt, beskattningsrätt, skatterätt, direkt beskattning, administrativt samarbete, mänskliga rättigheter
- language
- Swedish
- id
- 9037371
- date added to LUP
- 2021-01-22 13:45:51
- date last changed
- 2021-01-22 13:45:51
@misc{9037371,
abstract = {{In 2018 the EU adopted a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation, abbreviated as “DAC 6“, introducing a requirement to report to tax authorities specific cross-border arrangements. According to the amending Directive, the Member states were obliged to introduce regulation by which intermediaries, and in certain cases relevant taxpayers, are required to file information with competent authorities regarding certain tax arrangements which display any of the listed hallmarks in the amending Directive, as indicators of potential tax avoidance and evasion.
The purpose of this thesis is to analyze whether individuals, by invoking the rights and freedoms recognized by the Charter of fundamental rights of the European Unions, may refuse to file information regarding reportable arrangements.
The legal situation has become clearer after the CJEU on 6 October 2020 ruled on the joint cases C-245/19 and C-246/19, and the answer, according to my opinion, depends on whether the concerned individual is a physical or legal person, and on what part the individual holds in a reportable arrangement. According to my analysis, in the case when the reporting obligation lies with the intermediary, the intermediary has a right to refuse to file information by invoking article 47 of the Charter – right to an effective remedy, while the relevant taxpayer and any third party in the arrangement, cannot oppose the filing of information. In the case when the filing obligation lies with the relevant taxpayer, who is a physical person, the individual has the right to refuse filing information regarding a reportable arrangement according to article 48.2 of the Charter, by invoking his or her right of defense.}},
author = {{Tale, Alexander}},
language = {{swe}},
note = {{Student Paper}},
title = {{Rapporteringspliktiga arrangemang - Får den enskilde vägra lämna uppgifter utan risk för sanktion?}},
year = {{2021}},
}