Det komplexa fjärde rekvisitet i skatteflyktsklausulen
(2022) LAGF03 20221Department of Law
Faculty of Law
- Abstract (Swedish)
- Skatteflyktsproblematiken visar sig i samtliga samhällsgrupper och på alla inkomstnivåer. I syfte att förhindra skatteflykt tillämpas bland annat en lagstiftad generalklausul, vilken återfinns i 2 § lag (1995:575) mot skatteflykt. Problematiken tar dock inte slut där. Skatteflyktslagen har kommit att bli omdebatterad och ifrågasatt, främst med utgångspunkt i oklarheter avseende dess tolkning och tillämpning. Mer specifikt är det skatteflyktsklausulens fjärde rekvisit som är det mest omdiskuterade och svåraste att tillämpa i praktiken. Med anledning av det ämnar uppsatsen utreda frågetecken som omgärdar det fjärde rekvisitet. Uppsatsen belyser inledningsvis skatteflyktslagens historik, därefter hur det fjärde rekvisitet ska tillämpas enligt... (More)
- Skatteflyktsproblematiken visar sig i samtliga samhällsgrupper och på alla inkomstnivåer. I syfte att förhindra skatteflykt tillämpas bland annat en lagstiftad generalklausul, vilken återfinns i 2 § lag (1995:575) mot skatteflykt. Problematiken tar dock inte slut där. Skatteflyktslagen har kommit att bli omdebatterad och ifrågasatt, främst med utgångspunkt i oklarheter avseende dess tolkning och tillämpning. Mer specifikt är det skatteflyktsklausulens fjärde rekvisit som är det mest omdiskuterade och svåraste att tillämpa i praktiken. Med anledning av det ämnar uppsatsen utreda frågetecken som omgärdar det fjärde rekvisitet. Uppsatsen belyser inledningsvis skatteflyktslagens historik, därefter hur det fjärde rekvisitet ska tillämpas enligt förarbeten, rättspraxis och doktrin samt avrundas med en diskussion kring vilka skatteförfaranden som lagstiftaren rimligen borde ha kunnat förutse. De nämnda fokusområdena syftar till att samspela och bidra till att uppsatsens frågeställningar besvaras på ett tillfredsställande sätt.
Uppsatsen visar först och främst på en krokig väg fram till dagens skatteflyktslag. Lagen har sedan sin framväxt inte enbart debatterats och kritiserats utan även upphävts, främst på grund av rättssäkerhetsskäl, samt trätt i kraft igen då dess positiva effekter ansågs väga absolut tyngst. Vidare belyser uppsatsen de huvudsakliga utgångspunkterna vid tillämpning av skatteflyktsklausulens fjärde rekvisit, nämligen innehållet i förarbeten och frågan om ett förfarande kan anses avsett eller förutsett av lagstiftaren. Som en naturlig fortsättning på det följer en undersökning av vilka skatteförfaranden som lagstiftaren rimligen hade kunnat förutse och som således inte bör föranleda tillämpning av skatteflyktslagen. Där uppmärksammas främst förfaranden som lagstiftaren haft kännedom om men förhållit sig passiv inför, men även förfaranden som lagstiftaren rimligen borde ha övervägt. Avslutningsvis besvaras uppsatsens frågeställningar samtidigt som ett potentiellt skifte i rättspraxis uppmärksammas. (Less) - Abstract
- The problems revolving tax evasion can be seen in all social groups and on all levels of income. In order to prevent tax evasion, a general clause has been legislated in the second paragraph of the Tax Evasion Act (1995:575). However, the problems do not end there. The Tax Evasion Act has been heavily debated as well as criticised, mainly based on ambiguity relating to the interpretation and application of the law. More specifically it is the fourth criteria of the general clause that has caused the most debate and is the most difficult to apply in practice. By reason of that, this essay aims to investigate questions surrounding the fourth criteria. Initially, the essay provides an overview of the history of the Tax Evasion Act. After that... (More)
- The problems revolving tax evasion can be seen in all social groups and on all levels of income. In order to prevent tax evasion, a general clause has been legislated in the second paragraph of the Tax Evasion Act (1995:575). However, the problems do not end there. The Tax Evasion Act has been heavily debated as well as criticised, mainly based on ambiguity relating to the interpretation and application of the law. More specifically it is the fourth criteria of the general clause that has caused the most debate and is the most difficult to apply in practice. By reason of that, this essay aims to investigate questions surrounding the fourth criteria. Initially, the essay provides an overview of the history of the Tax Evasion Act. After that comes an investigation regarding the interpretation and application of the fourth criteria of the general clause according to preparatory work, case-law and doctrine. Right before the concluding analysis in the end, the essay also discusses which tax proceedings the legislator reasonably should have anticipated. These focal areas aim to interact and contribute to answering the questions of the essay in an adequate manner.
First, the essay highlights the winding road that led up to the current Tax Evasion Act. Since its emergence, the law has not only been debated and critised but also repealed, mostly based on legal certainty, and reintroduced once its positive effects were considered to prevail. Further, the essay provides the main basis when applicating the fourth criteria of the general clause in the Tax Evasion Act. That includes contents of the preparatory work and whether a tax proceeding can be considered intended or foreseen by the legislator. As a natural continuation, the essay then investigates which tax proceedings the legislator reasonably should have anticipated and consequently should not be addressed by applicating the Tax Evasion Act. In that part, the focus is on proceedings that the legislator has been aware of without taking action as well as proceedings that the legislator reasonably should have considered. Lastly, the questions asked in this essay are answered and a potential shift in case-law is highlighted. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9080603
- author
- Groll, Alexandra LU
- supervisor
- organization
- course
- LAGF03 20221
- year
- 2022
- type
- M2 - Bachelor Degree
- subject
- keywords
- Finansrätt, skatteflyktslagen, skatteflyktsklausulen
- language
- Swedish
- id
- 9080603
- date added to LUP
- 2022-06-28 09:28:19
- date last changed
- 2022-06-28 09:28:19
@misc{9080603,
abstract = {{The problems revolving tax evasion can be seen in all social groups and on all levels of income. In order to prevent tax evasion, a general clause has been legislated in the second paragraph of the Tax Evasion Act (1995:575). However, the problems do not end there. The Tax Evasion Act has been heavily debated as well as criticised, mainly based on ambiguity relating to the interpretation and application of the law. More specifically it is the fourth criteria of the general clause that has caused the most debate and is the most difficult to apply in practice. By reason of that, this essay aims to investigate questions surrounding the fourth criteria. Initially, the essay provides an overview of the history of the Tax Evasion Act. After that comes an investigation regarding the interpretation and application of the fourth criteria of the general clause according to preparatory work, case-law and doctrine. Right before the concluding analysis in the end, the essay also discusses which tax proceedings the legislator reasonably should have anticipated. These focal areas aim to interact and contribute to answering the questions of the essay in an adequate manner.
First, the essay highlights the winding road that led up to the current Tax Evasion Act. Since its emergence, the law has not only been debated and critised but also repealed, mostly based on legal certainty, and reintroduced once its positive effects were considered to prevail. Further, the essay provides the main basis when applicating the fourth criteria of the general clause in the Tax Evasion Act. That includes contents of the preparatory work and whether a tax proceeding can be considered intended or foreseen by the legislator. As a natural continuation, the essay then investigates which tax proceedings the legislator reasonably should have anticipated and consequently should not be addressed by applicating the Tax Evasion Act. In that part, the focus is on proceedings that the legislator has been aware of without taking action as well as proceedings that the legislator reasonably should have considered. Lastly, the questions asked in this essay are answered and a potential shift in case-law is highlighted.}},
author = {{Groll, Alexandra}},
language = {{swe}},
note = {{Student Paper}},
title = {{Det komplexa fjärde rekvisitet i skatteflyktsklausulen}},
year = {{2022}},
}