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Rent fiktiv eller konstlad - En undersökning av det kvantitativa kravet i 24 kap. 18 § 2 st. IL

Törn, Oliver LU (2021) JURM02 20212
Department of Law
Faculty of Law
Abstract
In 2009, the first Swedish rules were introduced regarding restrictions on the right to deduct interest expenses. The Swedish rules on interest deduction restrictions were introduced against the background of the increase in tax planning that could be seen to be used within communities of interest. The rules on limiting the right to deduct interest expenses have since been updated in both 2013 and 2019. All of these rule packages have been criticized and the 2013 rules' compatibility with EU law was subject to review by the European Court of Justice in early 2021. In the Lexel case, the European Court of Justice disallowed the 2013 exception rule to the ten percent rule. The European Commission, which had already been critical of the 2013... (More)
In 2009, the first Swedish rules were introduced regarding restrictions on the right to deduct interest expenses. The Swedish rules on interest deduction restrictions were introduced against the background of the increase in tax planning that could be seen to be used within communities of interest. The rules on limiting the right to deduct interest expenses have since been updated in both 2013 and 2019. All of these rule packages have been criticized and the 2013 rules' compatibility with EU law was subject to review by the European Court of Justice in early 2021. In the Lexel case, the European Court of Justice disallowed the 2013 exception rule to the ten percent rule. The European Commission, which had already been critical of the 2013 interest deduction limitation rules, announced that the formal infringement procedure initiated against Sweden regarding the 2013 interest deduction limitation rules was still relevant despite Sweden having introduced new interest deduction limitation rules in 2019. The Swedish government's standpoint throughout the procedure has been that the Swedish rules do not constitute an unauthorized restriction on the freedom of establishment within the EU.

On December 13, 2021, the verdict in the Husqvarna case came from the Swedish Supreme Administrative Court. In this judgment, the Swedish Supreme Administrative Court rejected the 2019 exception rule. In the case, the Swedish Supreme Administrative Court chose to apply parts of the European Court of Justice's argumentation regarding the 2013 exception rule in the Lexel case to the 2019 exception rule.

The essay examines the ruling in the Husqvarna case and presents views on the Swedish Supreme Administrative Court’s approach. In the essay an argument is also made about how the Swedish Supreme Administrative Court could have come to a different conclusion than what was done.
The treatment of interest deduction limitation rules is compared in the essay with the treatment of the group contribution regulation and how far-reaching the limitation of this has been permitted by the European Court of Justice. (Less)
Abstract (Swedish)
2009 infördes de första svenska reglerna kring begränsningar av rätten att göra avdrag för ränteutgifter. De svenska reglerna kring ränteavdragsbegränsningar infördes mot bakgrund av den ökning av skatteplanering som kunnat ses utnyttjas inom intressegemenskaper. Reglerna kring begränsning av avdragsrätten för ränteutgifter har sedan dess uppdaterats såväl 2013 som 2019. Samtliga av dessa regelpaket har varit föremål för kritik och 2013 års reglers förenlighet med EU-rätten var föremål för prövning av EU-domstolen i början av 2021. I Lexel-målet underkände EU-domstolen 2013 års undantagsregel till tioprocentregeln. Europeiska kommissionen, som redan varit kritiska till 2013 år ränteavdragsbegränsningsregler, meddelade att det formella... (More)
2009 infördes de första svenska reglerna kring begränsningar av rätten att göra avdrag för ränteutgifter. De svenska reglerna kring ränteavdragsbegränsningar infördes mot bakgrund av den ökning av skatteplanering som kunnat ses utnyttjas inom intressegemenskaper. Reglerna kring begränsning av avdragsrätten för ränteutgifter har sedan dess uppdaterats såväl 2013 som 2019. Samtliga av dessa regelpaket har varit föremål för kritik och 2013 års reglers förenlighet med EU-rätten var föremål för prövning av EU-domstolen i början av 2021. I Lexel-målet underkände EU-domstolen 2013 års undantagsregel till tioprocentregeln. Europeiska kommissionen, som redan varit kritiska till 2013 år ränteavdragsbegränsningsregler, meddelade att det formella överträdelseförfarande som inletts mot Sverige gällande 2013 års ränteavdragsbegränsningsregler fortfarande var aktuellt trots att Sverige hade infört nya ränteavdragsbegränsningsregler 2019. Den svenska regeringens inställning har under hela förfarandet varit att de svenska ränteavdragsbegränsningsreglerna inte utgjort någon otillåten inskränkning av etableringsfriheten inom EU.
Den 13 december 2021 kom domen i Husqvarna-målet från HFD. I denna dom underkände HFD 2019 års undantagsregel. HFD valde i målet att tillämpa delar av EU-domstolens argumentation kring 2013 års undantagsregel i Lexel-målet även på 2019 års undantagsregel.
I uppsatsen granskas domen i Husqvarna-målet och det framförs synpunkter kring HFD:s tillvägagångssätt. I uppsatsen förs även argumentation kring hur HFD hade kunnat komma fram till en annan slutsats är vad som gjordes.
Behandlingen av ränteavdragsbegränsningsregler jämförs i uppsatsen med behandlingen av koncernbidragsregleringen och hur långtgående begränsningen av denna som tillåtits av EU-domstolen. (Less)
Please use this url to cite or link to this publication:
author
Törn, Oliver LU
supervisor
organization
alternative title
Purely fictious or artificial - A study of the quantitative requirement in 24 kap. 18 § 2 st. IL
course
JURM02 20212
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, EU-rätt
language
Swedish
id
9070563
date added to LUP
2022-01-29 14:20:08
date last changed
2022-01-29 14:20:08
@misc{9070563,
  abstract     = {{In 2009, the first Swedish rules were introduced regarding restrictions on the right to deduct interest expenses. The Swedish rules on interest deduction restrictions were introduced against the background of the increase in tax planning that could be seen to be used within communities of interest. The rules on limiting the right to deduct interest expenses have since been updated in both 2013 and 2019. All of these rule packages have been criticized and the 2013 rules' compatibility with EU law was subject to review by the European Court of Justice in early 2021. In the Lexel case, the European Court of Justice disallowed the 2013 exception rule to the ten percent rule. The European Commission, which had already been critical of the 2013 interest deduction limitation rules, announced that the formal infringement procedure initiated against Sweden regarding the 2013 interest deduction limitation rules was still relevant despite Sweden having introduced new interest deduction limitation rules in 2019. The Swedish government's standpoint throughout the procedure has been that the Swedish rules do not constitute an unauthorized restriction on the freedom of establishment within the EU.

On December 13, 2021, the verdict in the Husqvarna case came from the Swedish Supreme Administrative Court. In this judgment, the Swedish Supreme Administrative Court rejected the 2019 exception rule. In the case, the Swedish Supreme Administrative Court chose to apply parts of the European Court of Justice's argumentation regarding the 2013 exception rule in the Lexel case to the 2019 exception rule.

The essay examines the ruling in the Husqvarna case and presents views on the Swedish Supreme Administrative Court’s approach. In the essay an argument is also made about how the Swedish Supreme Administrative Court could have come to a different conclusion than what was done.
The treatment of interest deduction limitation rules is compared in the essay with the treatment of the group contribution regulation and how far-reaching the limitation of this has been permitted by the European Court of Justice.}},
  author       = {{Törn, Oliver}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Rent fiktiv eller konstlad - En undersökning av det kvantitativa kravet i 24 kap. 18 § 2 st. IL}},
  year         = {{2021}},
}