Om införlivandet av skatteflyktsdirektivets definition av lånekostnader
(2022) JURM02 20222Department of Law
Faculty of Law
- Abstract (Swedish)
- Syftet med den här uppsatsen är att analysera det svenska införlivandet av definitionen av lånekostnader i skatteflyktsdirektivets artikel 2 1 p utifrån den EU-rättsliga principen om lojalt samarbete. I uppsatsen används rätts-dogmatiskt och EU-rättslig metod.
Lojalitetsprincipen innebär att staterna är förpliktade att säkerställa unions-rättens effektiva genomslag i de nationella rättsordningarna. För införlivandet av direktiv innebär det bland annat det en förpliktelse att införliva direktivet korrekt och att tolka den nationella rätten direktivkonformt. För ett korrekt införlivande krävs därmed en korrekt förståelse av direktivet i fråga.
Bristande neutralitet vid beskattningen av företags eget och främmande kapital har skapat... (More) - Syftet med den här uppsatsen är att analysera det svenska införlivandet av definitionen av lånekostnader i skatteflyktsdirektivets artikel 2 1 p utifrån den EU-rättsliga principen om lojalt samarbete. I uppsatsen används rätts-dogmatiskt och EU-rättslig metod.
Lojalitetsprincipen innebär att staterna är förpliktade att säkerställa unions-rättens effektiva genomslag i de nationella rättsordningarna. För införlivandet av direktiv innebär det bland annat det en förpliktelse att införliva direktivet korrekt och att tolka den nationella rätten direktivkonformt. För ett korrekt införlivande krävs därmed en korrekt förståelse av direktivet i fråga.
Bristande neutralitet vid beskattningen av företags eget och främmande kapital har skapat incitament för skatteundandragande, samtidigt som räntebetalningar kan användas för vinstförflyttningar till länder med lägre bolagsskatt. För att motverka ett användande som skadar länders skattebaser publicerade OECD en rapport med namnet BEPS 4 där en avdragsbegränsning av negativa räntenetton föreslogs.
Ett unionsrättsligt genomförande av OECD:s BEPS-rekommendationer an-sågs nödvändigt. I skatteflyktsdirektivet föreslogs ett antal lösningar för att motverka skatteundandragande och erodering av skattebaserna som hade sin grund i BEPS-rekommendationerna. I skatteflyktsdirektivets fjärde artikel stadgas att medlemsländerna ska införa en allmän avdragsbegränsning av negativa räntenetton. Direktivet är ett minimidirektiv och formerna för regleringen lämnades delvis över till medlemsländerna. Sverige valde att införa en allmän avdragsbegränsning för negativa räntenetton med ett avdragsutrymme om 30 % av EBITDA.
Att skatteflyktsdirektivet är konstruerat som ett minimidirektiv är viktigt för tolkningen av skatteflyktsdirektivets definition av lånekostnader, då medlemsstatens förståelse av ränta måste vara förenlig med den lägsta skyddsnivån för länders skattebaser.
Med införlivandet av skatteflyktsdirektivet infördes en definition av ränte-inkomster och ränteutgifter i 24 kapitlet IL. Några uppenbara brister i det svenska införlivandet av direktivets definition av lånekostnader kan inte konstateras, men några risker identifieras i uppsatsen. Den svenska definitionen är allmänt hållen kan därför kritiseras utifrån det unionsrättsliga kravet på klart och precist införlivande, och HFD har valt att inte begära förhands-avgörande trots att tolkningen av direktivet inte är uppenbar. (Less) - Abstract
- The purpose of this thesis is to analyze the Swedish implementation of the definition of borrowing costs in article 2 of The Anti Tax Avoidance Di-rective, from a perspective of the principle of loyalty in EU Law. For this task the essay uses doctrinal as well as European legal methodology.
The principle of loyalty entails that the Member States are obliged to ensure effective enforcement of Union law in their national legal systems. For the implementation of directives this purports an obligation to have them im-plemented correctly and to interpret national law in accordance with the directive. A proper implementation therefore requires a correct understand-ing of the directive in question.
A lack of neutrality in taxation regarding the... (More) - The purpose of this thesis is to analyze the Swedish implementation of the definition of borrowing costs in article 2 of The Anti Tax Avoidance Di-rective, from a perspective of the principle of loyalty in EU Law. For this task the essay uses doctrinal as well as European legal methodology.
The principle of loyalty entails that the Member States are obliged to ensure effective enforcement of Union law in their national legal systems. For the implementation of directives this purports an obligation to have them im-plemented correctly and to interpret national law in accordance with the directive. A proper implementation therefore requires a correct understand-ing of the directive in question.
A lack of neutrality in taxation regarding the financing of companies created incentives for tax evasion, while interest payments can be used for profit shifting to countries with lower corporate taxes. To counteract a use of tax rules that damages countries' tax bases, the OECD published a report called ‘BEPS action plan 4’ in which an interest limitation rule was proposed.
Implementation of the OECD's BEPS conclusions in the Member States through EU law was deemed necessary by the EU. In the Tax Avoidance Directive, several solutions were proposed to counter tax evasion and the erosion of the tax bases that had their basis in the BEPS conclusions. In the fourth article of the Tax Avoidance Directive, it is stipulated that the Mem-ber States must introduce an interest limitation rule. The directive requires minimum harmonisation and the forms of the regulation were partly handed over to the member states.
The fact that the tax avoidance directive is constructed as a directive of mi-nimum harmonisation is important for the interpretation of the tax avoidance directive's definition of borrowing costs, as the Member State's understand-ing of interest must be compatible with the minimum level of protection of countries' tax bases.
With the incorporation of the tax avoidance directive, a definition of interest was introduced into Swedish tax law. No obvious shortcomings in the Swe-dish incorporation of the directive's definition of borrowing costs can be ascertained, but some risks are nonetheless identified in the essay. The Swe-dish definition is vague and can therefore be criticized based on the EU le-gal requirement of clear and precise transposition. Despite this state of af-fairs, the Swedish Supreme Administrative Court has chosen not to request a preliminary ruling on the definition, even though the interpretation of the directive is not unambiguous. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9105327
- author
- Dylin, Max LU
- supervisor
- organization
- alternative title
- The implementation of the definition in the ATAD of borrowing costs
- course
- JURM02 20222
- year
- 2022
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- EU-rätt, skatterätt
- language
- Swedish
- id
- 9105327
- date added to LUP
- 2023-02-27 13:00:01
- date last changed
- 2023-02-27 13:00:01
@misc{9105327, abstract = {{The purpose of this thesis is to analyze the Swedish implementation of the definition of borrowing costs in article 2 of The Anti Tax Avoidance Di-rective, from a perspective of the principle of loyalty in EU Law. For this task the essay uses doctrinal as well as European legal methodology. The principle of loyalty entails that the Member States are obliged to ensure effective enforcement of Union law in their national legal systems. For the implementation of directives this purports an obligation to have them im-plemented correctly and to interpret national law in accordance with the directive. A proper implementation therefore requires a correct understand-ing of the directive in question. A lack of neutrality in taxation regarding the financing of companies created incentives for tax evasion, while interest payments can be used for profit shifting to countries with lower corporate taxes. To counteract a use of tax rules that damages countries' tax bases, the OECD published a report called ‘BEPS action plan 4’ in which an interest limitation rule was proposed. Implementation of the OECD's BEPS conclusions in the Member States through EU law was deemed necessary by the EU. In the Tax Avoidance Directive, several solutions were proposed to counter tax evasion and the erosion of the tax bases that had their basis in the BEPS conclusions. In the fourth article of the Tax Avoidance Directive, it is stipulated that the Mem-ber States must introduce an interest limitation rule. The directive requires minimum harmonisation and the forms of the regulation were partly handed over to the member states. The fact that the tax avoidance directive is constructed as a directive of mi-nimum harmonisation is important for the interpretation of the tax avoidance directive's definition of borrowing costs, as the Member State's understand-ing of interest must be compatible with the minimum level of protection of countries' tax bases. With the incorporation of the tax avoidance directive, a definition of interest was introduced into Swedish tax law. No obvious shortcomings in the Swe-dish incorporation of the directive's definition of borrowing costs can be ascertained, but some risks are nonetheless identified in the essay. The Swe-dish definition is vague and can therefore be criticized based on the EU le-gal requirement of clear and precise transposition. Despite this state of af-fairs, the Swedish Supreme Administrative Court has chosen not to request a preliminary ruling on the definition, even though the interpretation of the directive is not unambiguous.}}, author = {{Dylin, Max}}, language = {{swe}}, note = {{Student Paper}}, title = {{Om införlivandet av skatteflyktsdirektivets definition av lånekostnader}}, year = {{2022}}, }