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Affärsmässigt motiverade koncerninterna aktieförvärv i de riktade räntavdragsbegränsningsreglerna - Om vaga rekvisit och EU-stridighet

Ebenhardt, Hanna LU (2023) LAGF03 20232
Department of Law
Faculty of Law
Abstract (Swedish)
De riktade ränteavdragsbegränsningsreglerna introducerades 2009 i inkomstskattelagen (IL) för att motverka skatteplanering mellan bolag inom samma intressegemenskap och skydda den svenska skattebasen. Reglerna har sedan dess ändrats två gånger varav den senaste versionen introducerades 2019. Huvudregeln i 2019 års regler är att ränteutgifter kopplade till en koncernintern skuld endast är avdragsgilla i tre alternativa situationer. Till huvudregeln hör den så kallade undantagsregeln i 24 kap. 18 § andra stycket och en avdragsbegränsning i 19 § första stycket IL som föreskriver att ett koncerninternt förvärv av delägarrätter måste vara väsentligen affärsmässigt motiverat. Förevarande regler har sedan dess inträde mottagit kritik för att inte... (More)
De riktade ränteavdragsbegränsningsreglerna introducerades 2009 i inkomstskattelagen (IL) för att motverka skatteplanering mellan bolag inom samma intressegemenskap och skydda den svenska skattebasen. Reglerna har sedan dess ändrats två gånger varav den senaste versionen introducerades 2019. Huvudregeln i 2019 års regler är att ränteutgifter kopplade till en koncernintern skuld endast är avdragsgilla i tre alternativa situationer. Till huvudregeln hör den så kallade undantagsregeln i 24 kap. 18 § andra stycket och en avdragsbegränsning i 19 § första stycket IL som föreskriver att ett koncerninternt förvärv av delägarrätter måste vara väsentligen affärsmässigt motiverat. Förevarande regler har sedan dess inträde mottagit kritik för att inte vara förenliga med EU-rätten. EU-domstolen och HFD underkände under 2021 både 2013 och 2019 års undantagsregel i de riktade ränteavdragsbegränsningsreglerna för att utgöra en otillåten inskränkning av etableringsfrihet. Det dröjde emellertid till januari 2024 innan ett klargörande kom i hur den andra begränsningsregeln i 24 kap. 19§ första stycket IL ställer sig till etableringsfriheten.

Ränteavdragsbegränsningsregeln i 19 § första stycket har, förutom att kritiserats för stridigheter med EU-rätten, också blivit ifrågasatt för att innehålla vaga rekvisit och oklarheter. Uppsatsen redogör därför utifrån gällande rätt för innebörden av “väsentligen affärsmässigt motiverat” i 2019 års avdragsbegränsning samt hur regeln förhåller sig till EU-rätten i ljuset av HFD 2024 ref. 6 med bakgrund i EU-rättsliga bestämmelser och tidigare praxis från EU-domstolen. Det kan konstateras att avdragsbegränsningen i 24 kap. 19 § IL innebär en inskränkning av etableringsfriheten som inte kan motiveras med tvingande hänsyn till allmänintresset i fall där bolagen omfattats av koncernbidragsbestämmelserna om båda varit svenska . Uppsatsen fastställer vidare att bestämmelsen med största sannolikhet inte heller uppfyller det unionsrättsliga kravet på proportionalitet. Detta då bestämmelsens rekvisit är allt för otydliga och rättsosäkra men också då placeringen av bevisbördan är problematisk. (Less)
Abstract
The Swedish interest deduction limitation rules were introduced in 2009 in the Income Tax Act (ITA) to counteract tax planning between companies within the same group and to protect the Swedish tax base. The rules have since been amended twice, with the latest version introduced in 2019. The main rule in the 2019 rules is that interest expenses related to an intra-group debt are only deductible in three alternative situations. To the main rule there is the so-called “exception rule” in Chapter 24, Section 18, second paragraph, and a deduction limitation in Section 19, first paragraph of the ITA, which stipulates that an intra-group acquisition of shares must be substantially commercially motivated. Since their inception, these rules have... (More)
The Swedish interest deduction limitation rules were introduced in 2009 in the Income Tax Act (ITA) to counteract tax planning between companies within the same group and to protect the Swedish tax base. The rules have since been amended twice, with the latest version introduced in 2019. The main rule in the 2019 rules is that interest expenses related to an intra-group debt are only deductible in three alternative situations. To the main rule there is the so-called “exception rule” in Chapter 24, Section 18, second paragraph, and a deduction limitation in Section 19, first paragraph of the ITA, which stipulates that an intra-group acquisition of shares must be substantially commercially motivated. Since their inception, these rules have received criticism for not being compatible with EU law. The CJEU and the Swedish Supreme Administrative Court invalidated both the 2013 and 2019 “exception rule” in the interest deduction limitation rules in 2021 for constituting an impermissible restriction of the freedom of establishment. However, it was not until January 2024 that clarification came on how the second limitation rule in Chapter 24, Section 19, first paragraph of the ITA relates to the freedom of establishment.

In addition to being criticized for inconsistencies with EU law, the interest deduction limitation rule in Section 19, first paragraph has also been questioned under domestic law for containing vague terms and uncertainties. This essay aims to clarify the meaning of "substantially commercially motivated" in the 2019 deduction limitation and how the rule relates to EU law in light of the HFD 2024 ref. 6, based on EU legal provisions and previous case law. The deduction limitation in Chapter 24, Section 19 of the ITA constitutes a restriction of the freedom of establishment that cannot be justified by imperative requirements in the general interest in cases where the companies would have been covered by the provisions on intra-group financial transfers if both were Swedish. The essay further determines that the provision most likely also fails the proportionality assesement since the requirements are too unclear and legally uncertain, but also because the provision's allocation of the burden of proof is problematic. (Less)
Please use this url to cite or link to this publication:
author
Ebenhardt, Hanna LU
supervisor
organization
course
LAGF03 20232
year
type
M2 - Bachelor Degree
subject
keywords
EU-rätt, skatterätt, ränteavdragsbegränsningsregler
language
Swedish
id
9149890
date added to LUP
2024-04-19 16:24:30
date last changed
2024-05-02 11:46:59
@misc{9149890,
  abstract     = {{The Swedish interest deduction limitation rules were introduced in 2009 in the Income Tax Act (ITA) to counteract tax planning between companies within the same group and to protect the Swedish tax base. The rules have since been amended twice, with the latest version introduced in 2019. The main rule in the 2019 rules is that interest expenses related to an intra-group debt are only deductible in three alternative situations. To the main rule there is the so-called “exception rule” in Chapter 24, Section 18, second paragraph, and a deduction limitation in Section 19, first paragraph of the ITA, which stipulates that an intra-group acquisition of shares must be substantially commercially motivated. Since their inception, these rules have received criticism for not being compatible with EU law. The CJEU and the Swedish Supreme Administrative Court invalidated both the 2013 and 2019 “exception rule” in the interest deduction limitation rules in 2021 for constituting an impermissible restriction of the freedom of establishment. However, it was not until January 2024 that clarification came on how the second limitation rule in Chapter 24, Section 19, first paragraph of the ITA relates to the freedom of establishment.

In addition to being criticized for inconsistencies with EU law, the interest deduction limitation rule in Section 19, first paragraph has also been questioned under domestic law for containing vague terms and uncertainties. This essay aims to clarify the meaning of "substantially commercially motivated" in the 2019 deduction limitation and how the rule relates to EU law in light of the HFD 2024 ref. 6, based on EU legal provisions and previous case law. The deduction limitation in Chapter 24, Section 19 of the ITA constitutes a restriction of the freedom of establishment that cannot be justified by imperative requirements in the general interest in cases where the companies would have been covered by the provisions on intra-group financial transfers if both were Swedish. The essay further determines that the provision most likely also fails the proportionality assesement since the requirements are too unclear and legally uncertain, but also because the provision's allocation of the burden of proof is problematic.}},
  author       = {{Ebenhardt, Hanna}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Affärsmässigt motiverade koncerninterna aktieförvärv i de riktade räntavdragsbegränsningsreglerna - Om vaga rekvisit och EU-stridighet}},
  year         = {{2023}},
}