Är tiden inne för en förändring? - Om bulvanregeln i kupongskattelagen och skälen för nya åtgärder mot kringgåenden
(2021) JURM02 20211Faculty of Law
Department of Law
- Abstract (Swedish)
- Denna uppsats utreder kupongskattelagens reglering av missbruksarrangemang och problematiserar dess tillräcklighet utifrån de EU- rättsliga och skatteavtalsrättsliga krav som kan ställas på regleringens utformning. I nuläget används bulvanregeln i kupongskattelagen som ett sätt att hindra kringgående av kupongskatt. Finansdepartementet har emellertid i en nyligen publicerad promemoria föreslagit att bulvanregeln tas bort och ersätts med andra lagstiftningsåtgärder i syfte att säkerställa den svenska beskattningsrätten vid sådana kringgåenden. Förslagen kommenteras utifrån de krav som enligt uppsatsen tycks kunna ställas på anti- missbrukslagstiftningen.
Utifrån förarbeten, rättsfall och doktrin tycks uppkommen skattskyldighet i... (More) - Denna uppsats utreder kupongskattelagens reglering av missbruksarrangemang och problematiserar dess tillräcklighet utifrån de EU- rättsliga och skatteavtalsrättsliga krav som kan ställas på regleringens utformning. I nuläget används bulvanregeln i kupongskattelagen som ett sätt att hindra kringgående av kupongskatt. Finansdepartementet har emellertid i en nyligen publicerad promemoria föreslagit att bulvanregeln tas bort och ersätts med andra lagstiftningsåtgärder i syfte att säkerställa den svenska beskattningsrätten vid sådana kringgåenden. Förslagen kommenteras utifrån de krav som enligt uppsatsen tycks kunna ställas på anti- missbrukslagstiftningen.
Utifrån förarbeten, rättsfall och doktrin tycks uppkommen skattskyldighet i kupongskattelagen ligga nära uppkomsten av skattskyldighet enligt inkomstskattelagen i liknande situationer, samt vara nära sammankopplad med en civilrättslig kontext. HFD har visserligen använt begreppet ”utdelningsberättigad” för att ålägga den ”verklige ägaren” skattskyldighet, men något stöd för en generell tillämpning av synsättet i exemplifierade missbrukssituationer har inte hittats. I många exemplifierade situationer skulle kringgåenden i teoretisk mening kunna träffas av bulvanregeln i sin nuvarande utformning. Regelns högt uppställda beviskrav torde emellertid försvåra en tillämpning på vissa typer av arrangemang.
Sverige måste i lagstiftning och tillämpning av anti-missbrukslagstiftning avseende skatt på utdelning bl.a. ta hänsyn till fördragsfriheterna och korrekt implementera moder- och dotterbolagsdirektivet. Det är även viktigt att svensk beskattningsrätt aktualiseras vid kringgåenden efter tillämpning av skatteavtal. Även om bulvanregelns utformning huvudsakligen kan anses tillräcklig utifrån dessa krav, tycks ändå behovet av en EU-konformt utformad lagstiftning såväl som ett framtida behov av en internationellt förankrad och mer generell anti-missbrukslagstiftning, kunna utgöra skäl för en förändring av bulvanregeln. Förslaget om förändring av innebörden av begreppet ”utdelningsberättigad” anses emellertid inte vara motiverat utifrån redovisade krav och intressen. Däremot anses det utifrån detta vara ett godtagbart och tillräckligt alternativ att låta kupongskattelagen omfattas av skatteflyktslagen. (Less) - Abstract
- This essay examines the Swedish withholding tax regulation considering tax avoidance arrangements. It identifies potential issues connected to its sufficiency on the basis of requirements deriving from EU law and bilateral tax conventions. At present, an anti-abuse rule is set out in the Swedish Coupon Tax Act in order to prevent withholding tax evasion. However, the Ministry of Finance suggests having the anti-abuse rule removed and replaced with other legislative measures, to ensure a maintained Swedish taxation in the event of tax evasion. The proposals are revised on the basis of presumed requirements placed on Swedish anti-abuse legislation.
According to preparatory work, case law and doctrine, Swedish withholding tax liability... (More) - This essay examines the Swedish withholding tax regulation considering tax avoidance arrangements. It identifies potential issues connected to its sufficiency on the basis of requirements deriving from EU law and bilateral tax conventions. At present, an anti-abuse rule is set out in the Swedish Coupon Tax Act in order to prevent withholding tax evasion. However, the Ministry of Finance suggests having the anti-abuse rule removed and replaced with other legislative measures, to ensure a maintained Swedish taxation in the event of tax evasion. The proposals are revised on the basis of presumed requirements placed on Swedish anti-abuse legislation.
According to preparatory work, case law and doctrine, Swedish withholding tax liability seems to occur in situations equivalent to when tax on dividends is imposed in accordance with The Swedish Income Tax Act. Moreover, the liability seems to be connected to a civil law context. Although the Supreme Administrative Court has practiced an approach which imposes withholding tax liability on the “real shareholder”, no material has been found in support of a general application of this approach on illustrated tax avoidance arrangements. Tax avoidance arrangements could theoretically be subject to withholding tax in accordance with the anti-abuse rule in many of the given situations. However, the high standard of proof seems to hinder the applicability on certain types of arrangements.
In the legislation and application of anti-abuse rules considering tax on dividends, Sweden must consider the freedoms under the EU Treaties and ensure the implementation of the Parent and Subsidiary Directive. In these situations, Swedish withholding tax imposition furthermore needs to be retained after a bilateral tax convention application. Although the anti-abuse rule could be considered to be sufficient enough in this matter, the need for an updated legislation which is more compatible to EU-law, as well as a future need for a general anti-abuse legislation which is adjusted to international conventions, are legitimate reasons for an amendment. However, a proposal to modify the meaning of the legislation that implies withholding tax liability is not deemed to be justified on the basis of some of the presented interests and requirements. The enabling of applicability of the Swedish General Anti Avoidance Rule on withholding tax avoidance is however considered an acceptable and sufficient alternative. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9045370
- author
- Jönsson, Julia LU
- supervisor
- organization
- alternative title
- Is it time for a change? - The Swedish anti-abuse rule in the Coupon Tax Act and the reasons for new measures against tax avoidance
- course
- JURM02 20211
- year
- 2021
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, tax law, kupongskatt, bulvanregeln
- language
- Swedish
- id
- 9045370
- date added to LUP
- 2021-06-12 19:07:12
- date last changed
- 2021-06-12 19:07:12
@misc{9045370,
abstract = {{This essay examines the Swedish withholding tax regulation considering tax avoidance arrangements. It identifies potential issues connected to its sufficiency on the basis of requirements deriving from EU law and bilateral tax conventions. At present, an anti-abuse rule is set out in the Swedish Coupon Tax Act in order to prevent withholding tax evasion. However, the Ministry of Finance suggests having the anti-abuse rule removed and replaced with other legislative measures, to ensure a maintained Swedish taxation in the event of tax evasion. The proposals are revised on the basis of presumed requirements placed on Swedish anti-abuse legislation.
According to preparatory work, case law and doctrine, Swedish withholding tax liability seems to occur in situations equivalent to when tax on dividends is imposed in accordance with The Swedish Income Tax Act. Moreover, the liability seems to be connected to a civil law context. Although the Supreme Administrative Court has practiced an approach which imposes withholding tax liability on the “real shareholder”, no material has been found in support of a general application of this approach on illustrated tax avoidance arrangements. Tax avoidance arrangements could theoretically be subject to withholding tax in accordance with the anti-abuse rule in many of the given situations. However, the high standard of proof seems to hinder the applicability on certain types of arrangements.
In the legislation and application of anti-abuse rules considering tax on dividends, Sweden must consider the freedoms under the EU Treaties and ensure the implementation of the Parent and Subsidiary Directive. In these situations, Swedish withholding tax imposition furthermore needs to be retained after a bilateral tax convention application. Although the anti-abuse rule could be considered to be sufficient enough in this matter, the need for an updated legislation which is more compatible to EU-law, as well as a future need for a general anti-abuse legislation which is adjusted to international conventions, are legitimate reasons for an amendment. However, a proposal to modify the meaning of the legislation that implies withholding tax liability is not deemed to be justified on the basis of some of the presented interests and requirements. The enabling of applicability of the Swedish General Anti Avoidance Rule on withholding tax avoidance is however considered an acceptable and sufficient alternative.}},
author = {{Jönsson, Julia}},
language = {{swe}},
note = {{Student Paper}},
title = {{Är tiden inne för en förändring? - Om bulvanregeln i kupongskattelagen och skälen för nya åtgärder mot kringgåenden}},
year = {{2021}},
}