Beskattning av bostadsrättsföreningar - med särskild inriktning på klassificeringen av föreningar som äkta respektive oäkta
(2007)Department of Law
- Abstract
- When it comes to taxation of housing cooperatives there is a difference in the tax law between the cooperatives the tax law regard as true and false respectively. True housing cooperatives have a milder taxation than the false cooperatives. The consequences, depending of which category the cooperative belongs to, will have an effect on the cooperative as well as its shareholders. Because of that, it is important that the demarcation between the both different forms is made in a correct and legal way. The National Tax Board initially makes the judgment of whether the cooperation is true or false. To make a correct and legal judgment it requires a clear and modern legislation within tax law to make it easier for the National Tax Board as... (More)
- When it comes to taxation of housing cooperatives there is a difference in the tax law between the cooperatives the tax law regard as true and false respectively. True housing cooperatives have a milder taxation than the false cooperatives. The consequences, depending of which category the cooperative belongs to, will have an effect on the cooperative as well as its shareholders. Because of that, it is important that the demarcation between the both different forms is made in a correct and legal way. The National Tax Board initially makes the judgment of whether the cooperation is true or false. To make a correct and legal judgment it requires a clear and modern legislation within tax law to make it easier for the National Tax Board as well as for the court to decide whether it is a true or false cooperative. According to the present legislation a cooperative, a private housing company, considers true when its great majority of business consist of providing houses to its members or shareowners in buildings owned by the cooperative or the company, or if the business, exclusively or almost exclusively, provides garage or any kind of arrangement for personal use to its members or shareowners in buildings owned by the cooperative or the company. The tax law does not explain what great majority stands for. On the other hand it has been considered during a long period of time that 60 percent of the business shall refer to the form of living we identify as cooperative apartments to fulfill the criteria of great majority. This is supported in practice such as in preparatory work. According to the National Tax Board the division of the assessed tax value should be set in proportion to the rental value. In practice this gives materially wrong tax assessment and the problems are based on the legislation within tax law which is not enough updated. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1556608
- author
- Böcker, Daniel
- supervisor
- organization
- year
- 2007
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt
- language
- Swedish
- id
- 1556608
- date added to LUP
- 2010-03-08 15:55:19
- date last changed
- 2010-03-08 15:55:19
@misc{1556608,
abstract = {{When it comes to taxation of housing cooperatives there is a difference in the tax law between the cooperatives the tax law regard as true and false respectively. True housing cooperatives have a milder taxation than the false cooperatives. The consequences, depending of which category the cooperative belongs to, will have an effect on the cooperative as well as its shareholders. Because of that, it is important that the demarcation between the both different forms is made in a correct and legal way. The National Tax Board initially makes the judgment of whether the cooperation is true or false. To make a correct and legal judgment it requires a clear and modern legislation within tax law to make it easier for the National Tax Board as well as for the court to decide whether it is a true or false cooperative. According to the present legislation a cooperative, a private housing company, considers true when its great majority of business consist of providing houses to its members or shareowners in buildings owned by the cooperative or the company, or if the business, exclusively or almost exclusively, provides garage or any kind of arrangement for personal use to its members or shareowners in buildings owned by the cooperative or the company. The tax law does not explain what great majority stands for. On the other hand it has been considered during a long period of time that 60 percent of the business shall refer to the form of living we identify as cooperative apartments to fulfill the criteria of great majority. This is supported in practice such as in preparatory work. According to the National Tax Board the division of the assessed tax value should be set in proportion to the rental value. In practice this gives materially wrong tax assessment and the problems are based on the legislation within tax law which is not enough updated.}},
author = {{Böcker, Daniel}},
language = {{swe}},
note = {{Student Paper}},
title = {{Beskattning av bostadsrättsföreningar - med särskild inriktning på klassificeringen av föreningar som äkta respektive oäkta}},
year = {{2007}},
}