EU-undantagsregeln - En analys av lagstiftningsprocessen bakom den nya bestämmelsen i de svenska riktade ränteavdragsbegränsningsreglerna
(2025) JURM02 20252Department of Law
Faculty of Law
- Abstract (Swedish)
- Uppsatsen behandlar lagstiftningsprocessen bakom införandet av den nya bestämmelsen i 24 kap 19 a § IL, som utgör en del av de riktade ränteav-dragsbegränsningsreglerna. Syftet är att analysera vilka intressen som har haft störst genomslag vid utformningen av bestämmelsen samt att bedöma om den nya regeln är förenlig med EU-rätten, särskilt mot etableringsfriheten och EU-domstolens praxis gällande rent konstlade upplägg.
Arbetet genomförs med rättsdogmatisk metod och bygger på en analys av lagtext, förarbeten, rättspraxis samt relevant rättsvetenskaplig litteratur. Re-missyttrandena ges också stort utrymme i arbetet. Vikt läggs vid samspelet mellan svensk skatterätt och EU-rätten samt vid den unionsrättsliga missbrus-principens betydelse... (More) - Uppsatsen behandlar lagstiftningsprocessen bakom införandet av den nya bestämmelsen i 24 kap 19 a § IL, som utgör en del av de riktade ränteav-dragsbegränsningsreglerna. Syftet är att analysera vilka intressen som har haft störst genomslag vid utformningen av bestämmelsen samt att bedöma om den nya regeln är förenlig med EU-rätten, särskilt mot etableringsfriheten och EU-domstolens praxis gällande rent konstlade upplägg.
Arbetet genomförs med rättsdogmatisk metod och bygger på en analys av lagtext, förarbeten, rättspraxis samt relevant rättsvetenskaplig litteratur. Re-missyttrandena ges också stort utrymme i arbetet. Vikt läggs vid samspelet mellan svensk skatterätt och EU-rätten samt vid den unionsrättsliga missbrus-principens betydelse för nationella skattereglers utformning.
I uppsatsen redogörs först för utvecklingen av de riktade ränteavdragsbe-gränsningsreglerna. Därefter analyseras lagstiftningsarbetet bakom den nu genomförda regeln. Därefter behandlas EU-rätten och dess krav på proport-ionalitet och rättssäkerhet samt praxis rörande rättsmissbruk och rent konst-lade upplägg.
Analysen visar att lagstiftningsprocessen i hög grad präglats av kravet på EU-rättslig förenlighet, inte minst mot bakgrund av avgöranden i målen Lexel och X BV. Lagstiftaren har valt att utforma den nya regeln för EU-specifika situat-ioner i nära anslutning till EU-domstolens kriterier för vad som utgör rent konstlade upplägg. Detta minskar risken att bestämmelsen ska strida mot eta-bleringsfriheten men medför samtidigt utmaningar gällande förutsebarhet och
Slutsatsen blir att den nya bestämmelsen i 24 kap 19 a § IL ger uttryck för en tydlig prioritering i EU-rättslig anpassning och skyddet för den fria etable-ringsfriheten framför andra intressen, såsom ett avskaffande av regelverket. Även om regeln sannolikt uppfyller EU-rättens krav kan dess praktiska ge-nomslag och rättssäkerhet ifrågasättas, särskilt mot bakgrund av de höga be-viskrav och den osäkerhet som följer av prövningen av vad som utgör ett rent konstlat upplägg. (Less) - Abstract
- This thesis examines the legislative process behind the introduction of the new provision in Chapter 24, Section 19 a of the Swedish Income Tax Act, which forms part of the targeted interest deduction limitation rules. The aim of the study is to analyse which interests have had the greatest influence on the de-sign of the provision and to assess whether the new rule is compatible with EU law, in particular the freedom of establishment and the case law of the Court of Justice of the European Union concerning wholly artificial arrange-ments.
The thesis is conducted using the legal dogmatic method and is based on the analysis of statutory provisions,preparatory works, case law, and relevant legal scholarship. Consultation responses are also... (More) - This thesis examines the legislative process behind the introduction of the new provision in Chapter 24, Section 19 a of the Swedish Income Tax Act, which forms part of the targeted interest deduction limitation rules. The aim of the study is to analyse which interests have had the greatest influence on the de-sign of the provision and to assess whether the new rule is compatible with EU law, in particular the freedom of establishment and the case law of the Court of Justice of the European Union concerning wholly artificial arrange-ments.
The thesis is conducted using the legal dogmatic method and is based on the analysis of statutory provisions,preparatory works, case law, and relevant legal scholarship. Consultation responses are also given significant weight in the analysis Particular emphasis is places on the interaction between Swedish tax law and EU law, as well as on the significance of the EU law abuse of law doctrine for the design of national tax legislation.
The thesis first outlines the development of the targeted interest deduction limitation rules. It then analyses the legislative process behind the newly en-acted provision. Subsequently, EU law is examined, including its require-ments concerning proportionality and legal certainty, as well as the case law concerning wholly artificial arrangements.
The analysis shows that the legislative process has been strongly influenced by the requirements of compatibility with EU law, not least in light of the judgements in Lexel and X BV. The legislator has chosen to design the new rule for EU specific situations in close alignment with the criteria developed by the Court of Justice for determining what constitutes a wholly artificial arrangement. Whilst this approach reduces the risk that the provision will in-fringe the freedom of establishment it simultaneously gives rise to challenges relating to foreseeability and legal certainty.
The conclusion is that the new provision in Chapter 24, Section 19 a of the Income Tax Act reflects a clear prioritisation of EU law compliance and the protection of the freedom of establishment over other interests, such as the abolition of the targeted interest deduction limitation rules. Although the rule is likely to satisfy the requirements of EU law, its practical impact and legal certainty may be questioned, particularly in light of the high evidentiary thresholds and the uncertainty inherent in assessing what constitutes a wholly artificial arrangement. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9217269
- author
- Möllebäck, Seth LU
- supervisor
-
- Mariya Senyk LU
- organization
- alternative title
- The EU exception rule
- course
- JURM02 20252
- year
- 2025
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt
- language
- Swedish
- id
- 9217269
- date added to LUP
- 2026-02-02 09:54:06
- date last changed
- 2026-02-02 09:54:06
@misc{9217269,
abstract = {{This thesis examines the legislative process behind the introduction of the new provision in Chapter 24, Section 19 a of the Swedish Income Tax Act, which forms part of the targeted interest deduction limitation rules. The aim of the study is to analyse which interests have had the greatest influence on the de-sign of the provision and to assess whether the new rule is compatible with EU law, in particular the freedom of establishment and the case law of the Court of Justice of the European Union concerning wholly artificial arrange-ments.
The thesis is conducted using the legal dogmatic method and is based on the analysis of statutory provisions,preparatory works, case law, and relevant legal scholarship. Consultation responses are also given significant weight in the analysis Particular emphasis is places on the interaction between Swedish tax law and EU law, as well as on the significance of the EU law abuse of law doctrine for the design of national tax legislation.
The thesis first outlines the development of the targeted interest deduction limitation rules. It then analyses the legislative process behind the newly en-acted provision. Subsequently, EU law is examined, including its require-ments concerning proportionality and legal certainty, as well as the case law concerning wholly artificial arrangements.
The analysis shows that the legislative process has been strongly influenced by the requirements of compatibility with EU law, not least in light of the judgements in Lexel and X BV. The legislator has chosen to design the new rule for EU specific situations in close alignment with the criteria developed by the Court of Justice for determining what constitutes a wholly artificial arrangement. Whilst this approach reduces the risk that the provision will in-fringe the freedom of establishment it simultaneously gives rise to challenges relating to foreseeability and legal certainty.
The conclusion is that the new provision in Chapter 24, Section 19 a of the Income Tax Act reflects a clear prioritisation of EU law compliance and the protection of the freedom of establishment over other interests, such as the abolition of the targeted interest deduction limitation rules. Although the rule is likely to satisfy the requirements of EU law, its practical impact and legal certainty may be questioned, particularly in light of the high evidentiary thresholds and the uncertainty inherent in assessing what constitutes a wholly artificial arrangement.}},
author = {{Möllebäck, Seth}},
language = {{swe}},
note = {{Student Paper}},
title = {{EU-undantagsregeln - En analys av lagstiftningsprocessen bakom den nya bestämmelsen i de svenska riktade ränteavdragsbegränsningsreglerna}},
year = {{2025}},
}