Fastighetspaketering - En pusselbit?
(2024) JURM02 20242Department of Law
Faculty of Law
- Abstract (Swedish)
- Paketeringsförfarandet må ha passerat toppen av sin mediala aktualitet sedan paketeringsutrednings framställan av sitt betänkande. Detta bör inte tas för att innebära att samtliga frågor anknytande till förfarandet och dess utfall är ut-tömda på intressant argumentation och utforskning.
I denna uppsats undersöks paketeringsförfarandet i eftermälet av paketerings-utredningens betänkande. I kort syftar uppsatsen att besvara huruvida skatte-utfallet av paketerade fastighetstransaktioner kan anses motiverat, särskilt vid beaktande av den skatterättsliga neutralitetsprincipen.
Vid en redogörelse av de skatterättsliga regelverk som möjliggör ett, vid vissa förutsättningar, gynnsamt skatteutfall vid paketerade fastighetstransaktioner, en... (More) - Paketeringsförfarandet må ha passerat toppen av sin mediala aktualitet sedan paketeringsutrednings framställan av sitt betänkande. Detta bör inte tas för att innebära att samtliga frågor anknytande till förfarandet och dess utfall är ut-tömda på intressant argumentation och utforskning.
I denna uppsats undersöks paketeringsförfarandet i eftermälet av paketerings-utredningens betänkande. I kort syftar uppsatsen att besvara huruvida skatte-utfallet av paketerade fastighetstransaktioner kan anses motiverat, särskilt vid beaktande av den skatterättsliga neutralitetsprincipen.
Vid en redogörelse av de skatterättsliga regelverk som möjliggör ett, vid vissa förutsättningar, gynnsamt skatteutfall vid paketerade fastighetstransaktioner, en granskning av paketeringsutredningens betänkande samt efterföljande lagändringar och lagförslag analyseras paketeringsförfarandets ställning i en koherent skattelagstiftning.
Mot bakgrund av uppsatsens utredning finnes paketeringsutredningens för-slag vara undermåligt underbyggt, särskilt vad avser empiriska och national-ekonomiskt inriktade frågor om förslagets utfall. Samtidigt konstateras att paketeringsförfarandet inte på ett naturligt sätt kan inordnas i en övrigt kohe-rent skattelagstiftning. (Less) - Abstract
- The procedure of packaging real estate may have passed the peak of its media relevance since the Packaging Inquiry presented its report. This should not be taken to mean that all issues related to the procedure and its outcomes have been exhausted of interesting argumentation and exploration.
This essay examines the packaging procedure in the aftermath of the Packag-ing Inquiry's report. In brief, the essay aims to address whether the tax out-come of packaged property transactions can be considered justified, particular-ly when considering the principle of tax neutrality.
By outlining the tax regulations that enable, under certain conditions, a favor-able tax outcome for packaged property transactions, reviewing the Packaging... (More) - The procedure of packaging real estate may have passed the peak of its media relevance since the Packaging Inquiry presented its report. This should not be taken to mean that all issues related to the procedure and its outcomes have been exhausted of interesting argumentation and exploration.
This essay examines the packaging procedure in the aftermath of the Packag-ing Inquiry's report. In brief, the essay aims to address whether the tax out-come of packaged property transactions can be considered justified, particular-ly when considering the principle of tax neutrality.
By outlining the tax regulations that enable, under certain conditions, a favor-able tax outcome for packaged property transactions, reviewing the Packaging Inquiry's report as well as subsequent legislative changes and proposals, the essay analyzes the status of the packaging procedure within a coherent tax system.
Based on the examinations, the Packaging Inquiry's proposals are found to be poorly substantiated, particularly regarding empirical and economically fo-cused questions about the outcomes of the proposals. At the same time, it is concluded that the packaging procedure cannot be naturally incorporated into an otherwise coherent tax legislation. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9179211
- author
- Hässelskog, Hugo LU
- supervisor
-
- Mariya Senyk LU
- organization
- alternative title
- Real estate packaging - A piece of the puzzle?
- course
- JURM02 20242
- year
- 2024
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt
- language
- Swedish
- id
- 9179211
- date added to LUP
- 2025-01-21 14:57:14
- date last changed
- 2025-01-21 14:57:14
@misc{9179211,
abstract = {{The procedure of packaging real estate may have passed the peak of its media relevance since the Packaging Inquiry presented its report. This should not be taken to mean that all issues related to the procedure and its outcomes have been exhausted of interesting argumentation and exploration.
This essay examines the packaging procedure in the aftermath of the Packag-ing Inquiry's report. In brief, the essay aims to address whether the tax out-come of packaged property transactions can be considered justified, particular-ly when considering the principle of tax neutrality.
By outlining the tax regulations that enable, under certain conditions, a favor-able tax outcome for packaged property transactions, reviewing the Packaging Inquiry's report as well as subsequent legislative changes and proposals, the essay analyzes the status of the packaging procedure within a coherent tax system.
Based on the examinations, the Packaging Inquiry's proposals are found to be poorly substantiated, particularly regarding empirical and economically fo-cused questions about the outcomes of the proposals. At the same time, it is concluded that the packaging procedure cannot be naturally incorporated into an otherwise coherent tax legislation.}},
author = {{Hässelskog, Hugo}},
language = {{swe}},
note = {{Student Paper}},
title = {{Fastighetspaketering - En pusselbit?}},
year = {{2024}},
}