Advanced

Att motverka skatteflykt : En komparativ studie av generella åtgärder mot skatteflykt i Sverige och Danmark i ljuset av skatteflyktsdirektivets allmänna regel mot missbruk

Croneberg, Richard LU (2021)
Abstract
This doctoral disseration examines how the structure and function of the European Union’s (EU) newly introduced General Anti-Avoidance Rule (GAAR) affects the concept of tax avoidance in its member states. Through a comparative study of the Swedish and Danish approach to combating corporate tax avoidance, the dissertation focuses on both the pre-existing provisions against tax avoidance and the rules following the implementation of the Anti-Tax Avoidance Directive’s GAAR as established in Article 6.
The main contribution of the comparative study is twofold. Firstly, the study aims to contribute to a better understanding of the GAAR’s provisions in general and its fourth requirement in particular, establishing that an arrangement –... (More)
This doctoral disseration examines how the structure and function of the European Union’s (EU) newly introduced General Anti-Avoidance Rule (GAAR) affects the concept of tax avoidance in its member states. Through a comparative study of the Swedish and Danish approach to combating corporate tax avoidance, the dissertation focuses on both the pre-existing provisions against tax avoidance and the rules following the implementation of the Anti-Tax Avoidance Directive’s GAAR as established in Article 6.
The main contribution of the comparative study is twofold. Firstly, the study aims to contribute to a better understanding of the GAAR’s provisions in general and its fourth requirement in particular, establishing that an arrangement – in order to be ignored – should have defeated the purpose of applicable tax law. Secondly, the study compares how Sweden and Denmark have combatted tax avoidance in the past in order to explain how aforementioned provisions will affect the two countries in the future. Through a comparative study of the implementation of article 6 in two distinctly different –although fully comparable – neighbouring member states, the application of said requirement is discussed in the light of the anti-tax avoidance directive’s aim to establish a minimum level of protection against tax avoidance practices across the EU.
Through a systematic literature review and further analysis of the countries’ different strategies for combating tax avoidance, the study shows that general measures against tax avoidance – whether in the form of a GAAR or an interpretive doctrine – are an expression of the legal context in which they operate. Based on the Swedish and Danish examples of how the two countries have implemented the directive’s article 6, I argue that the ambition to establish a level playing field for anti-tax avoidance measures within the single market might be jeopardized by the GAAR’s fourth requirement. By referring to that which in a domestic setting is considered to defeat ‘the object or purpose of applicable tax law’, the common EU-GAAR not only refers to the EU general principle of abuse, but also to domestic concepts regarding legal interpretation, the interplay between private law vis-à-vis tax law, as well as the constitutional and administrative aspects subsequent to the rule of law – adding to the already complex plura of anti-abuse provisions expressed in primary and secondary EU law.
The methodological framework of this dissertation is based on a pragmatic contextual perspective accentuating and enabling a thorough analysis of the ‘none-rule’ elements of the compared jurisdictions whilst bridging the countries’ different measures through an overarching comparative function. Despite legal cultures not being an empirically measurable phenomenon, the study’s contextual approach serves not only as an explanatory tool in the comparison of the two Scandinavian countries but serves as a self-standing contribution to further understand the examined countries. In contrast to a sole functionalistic comparison, the study’s contextual approach acknowledges law as a political realm, enabling an evaluation of the profound implications regarding taxation as a branch of public law and recognising the different political priorities, arrangements, and preferences in the countries compared. Through this contextual approach the study scrutinises and compares Sweden’s and Denmark’s different approaches to combating corporate tax avoidance, revealing novel insights to the nature of the EU-GAAR and its implementation. Whilst acknowledging and analysing the ulterior diversity of the two Scandinavian countries, the dissertation presents engaging contemporary insights into the everchanging field of tax avoidance research both within Scandinavia and the EU.
(Less)
Abstract (Swedish)
I Att motverka skatteflykt undersöks de rättsliga avvägningar och följande gränsdragningsfrågor som åtföljer införandet av generella åtgärder mot skatteflykt. Studien motiveras av den harmonisering som under senare år skett inom unionsrätten, där antagandet av skatteflyktsdirektivets missbruksregel inneburit en betydande tillnärmning på företagsskatteområdet. Genom att studera och jämföra införlivandet av missbruksregeln i två EU-medlemsstater, Sverige respektive Danmark, identifieras de utmaningar som följer av direktivets införlivande samtidigt som de avvägningar och gränsdragningsfrågor som uppstår vid införandet av generella åtgärder mot skatteflykt kan exemplifieras och närmare undersökas. I den komparativa studien påvisas att... (More)
I Att motverka skatteflykt undersöks de rättsliga avvägningar och följande gränsdragningsfrågor som åtföljer införandet av generella åtgärder mot skatteflykt. Studien motiveras av den harmonisering som under senare år skett inom unionsrätten, där antagandet av skatteflyktsdirektivets missbruksregel inneburit en betydande tillnärmning på företagsskatteområdet. Genom att studera och jämföra införlivandet av missbruksregeln i två EU-medlemsstater, Sverige respektive Danmark, identifieras de utmaningar som följer av direktivets införlivande samtidigt som de avvägningar och gränsdragningsfrågor som uppstår vid införandet av generella åtgärder mot skatteflykt kan exemplifieras och närmare undersökas. I den komparativa studien påvisas att generella åtgärder mot skatteflykt, vare sig de är i form av tolkningsdoktriner eller generalklausuler, är ett uttryck för det rättsliga sammanhang de verkar i, vilket knyter an till nationella rättssäkerhetsaspekter, tolkningstraditioner, interdisciplinära inomjuridiska samspel samt stats- och förvaltningstraditioner. Med stöd i nämnda faktorer problematiserar studien hur dessa kan komma att påverka den funktion missbruksregeln får i såväl jämförelseländernas införlivanden som unionsrätten. (Less)
Please use this url to cite or link to this publication:
author
supervisor
opponent
  • Professor Ceije, Katia, Uppsala University
organization
alternative title
Combating Corporate Tax Avoidance : A Contemporary Comparative Perspective
publishing date
type
Thesis
publication status
published
subject
keywords
Skatteflykt, Komparativ rätt, Skatteflyktslagen, realitetsgrundsætning, skatteflyktsdirektivet, ATAD, EU-rätt, Skatterätt, Skatterättslig tolkning, Missbruk, GAAR, generella skatteflyktsregler, ligningsloven § 3, skatteplanering, aggressiv skatteplanering, Tax avoidance, Abuse, GAAR, ATAD, Comparative law, Tax Law, EU law
edition
1
pages
517 pages
publisher
Lunds universitet, Media-Tryck
defense location
Pufendorfsalen, Juridiska fakulteten, Lilla Gråbrödersgatan 3, Lund
defense date
2021-05-07 10:00:00
ISBN
978-91-7895-811-5
978-91-7895-812-2
project
Combating Corporate Tax Avoidance – A Contemporary Comparative Perspective
language
Swedish
LU publication?
yes
id
74f68c76-aa3a-40e2-a2fd-2aa4611e5099
date added to LUP
2021-04-15 16:05:06
date last changed
2021-06-15 08:52:28
@phdthesis{74f68c76-aa3a-40e2-a2fd-2aa4611e5099,
  abstract     = {This doctoral disseration examines how the structure and function of the European Union’s (EU) newly introduced General Anti-Avoidance Rule (GAAR) affects the concept of tax avoidance in its member states. Through a comparative study of the Swedish and Danish approach to combating corporate tax avoidance, the dissertation focuses on both the pre-existing provisions against tax avoidance and the rules following the implementation of the Anti-Tax Avoidance Directive’s GAAR as established in Article 6. <br/>    The main contribution of the comparative study is twofold. Firstly, the study aims to contribute to a better understanding of the GAAR’s provisions in general and its fourth requirement in particular, establishing that an arrangement – in order to be ignored – should have defeated the purpose of applicable tax law. Secondly, the study compares how Sweden and Denmark have combatted tax avoidance in the past in order to explain how aforementioned provisions will affect the two countries in the future. Through a comparative study of the implementation of article 6 in two distinctly different –although fully comparable – neighbouring member states, the application of said requirement is discussed in the light of the anti-tax avoidance directive’s aim to establish a minimum level of protection against tax avoidance practices across the EU.<br/>    Through a systematic literature review and further analysis of the countries’ different strategies for combating tax avoidance, the study shows that general measures against tax avoidance – whether in the form of a GAAR or an interpretive doctrine – are an expression of the legal context in which they operate. Based on the Swedish and Danish examples of how the two countries have implemented the directive’s article 6, I argue that the ambition to establish a level playing field for anti-tax avoidance measures within the single market might be jeopardized by the GAAR’s fourth requirement. By referring to that which in a domestic setting is considered to defeat ‘the object or purpose of applicable tax law’, the common EU-GAAR not only refers to the EU general principle of abuse, but also to domestic concepts regarding legal interpretation, the interplay between private law vis-à-vis tax law, as well as the constitutional and administrative aspects subsequent to the rule of law – adding to the already complex plura of anti-abuse provisions expressed in primary and secondary EU law.<br/>    The methodological framework of this dissertation is based on a pragmatic contextual perspective accentuating and enabling a thorough analysis of the ‘none-rule’ elements of the compared jurisdictions whilst bridging the countries’ different measures through an overarching comparative function. Despite legal cultures not being an empirically measurable phenomenon, the study’s contextual approach serves not only as an explanatory tool in the comparison of the two Scandinavian countries but serves as a self-standing contribution to further understand the examined countries. In contrast to a sole functionalistic comparison, the study’s contextual approach acknowledges law as a political realm, enabling an evaluation of the profound implications regarding taxation as a branch of public law and recognising the different political priorities, arrangements, and preferences in the countries compared. Through this contextual approach the study scrutinises and compares Sweden’s and Denmark’s different approaches to combating corporate tax avoidance, revealing novel insights to the nature of the EU-GAAR and its implementation. Whilst acknowledging and analysing the ulterior diversity of the two Scandinavian countries, the dissertation presents engaging contemporary insights into the everchanging field of tax avoidance research both within Scandinavia and the EU.<br/>},
  author       = {Croneberg, Richard},
  isbn         = {978-91-7895-811-5},
  language     = {swe},
  month        = {04},
  publisher    = {Lunds universitet, Media-Tryck},
  school       = {Lund University},
  title        = {Att motverka skatteflykt : En komparativ studie av generella åtgärder mot skatteflykt i Sverige och Danmark i ljuset av skatteflyktsdirektivets allmänna regel mot missbruk},
  url          = {https://lup.lub.lu.se/search/ws/files/99200324/R_Croneberg_Att_motverka_skatteflykt_Open_Access_.pdf},
  year         = {2021},
}