Skyddet för det svenska skatteanspråket på orealiserade värdeökningar - med X och Y målet i backspegeln.
(2008)Department of Law
- Abstract
- The essay deals with various problems concerning the regulation aiming to protect the Swedish Tax Base with respect to the unrealized appreciation accrued in shares in Swedish companies. According to the ECJ ruling in X and Y case there can be no immediate taxation of an individual shareholder of a Swedish company if the transfer at undervalue of the company shares is to a foreign legal person who is owned by the shareholder and established in another Member State or to another Swedish company in which such a foreign legal person has a holding. The ECJ ruling in the above-mentioned case opened up new possibilities for the Swedish shareholders as to transfer their shares in Swedish companies at the acquisition cost prior to a definitive... (More)
- The essay deals with various problems concerning the regulation aiming to protect the Swedish Tax Base with respect to the unrealized appreciation accrued in shares in Swedish companies. According to the ECJ ruling in X and Y case there can be no immediate taxation of an individual shareholder of a Swedish company if the transfer at undervalue of the company shares is to a foreign legal person who is owned by the shareholder and established in another Member State or to another Swedish company in which such a foreign legal person has a holding. The ECJ ruling in the above-mentioned case opened up new possibilities for the Swedish shareholders as to transfer their shares in Swedish companies at the acquisition cost prior to a definitive move abroad. As a result of the transfer of residence the shareholders could namely dispose of their holdings in the foreign companies with the Swedish shares attached without risking thereby being taxed in Sweden under 3:19 IL (the Swedish income tax law) on the capital gain realized from the disposal of the shares. As late as in October 2007 the Swedish government proposed some changes to the existing provisions applicable to the tax treatment of both unrealized and realized capital gains on shares held by individuals. The new regulation will be effective January 1, 2008. This essay gives some analysis on the government bill and provides a critical overview of the development of the case law of the Swedish Supreme Administrative Court that preceded the presentation of the bill. An additional topic of discussion concerns the applicability of the tax evasion law to transactions that at some stage include transfer at undervalue of shares in Swedish companies. By way of conclusion I also discuss the ECJ approach to exit taxes in respect of emigration of individuals. This discussion leads to the final question regarding exit tax as the best possible option for dealing with the Swedish ''problem'' of designing a tax claim that is both efficient and reasonably delimitated at the same time. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1556735
- author
- Chmielecka, Anna
- supervisor
- organization
- year
- 2008
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt
- language
- Swedish
- id
- 1556735
- date added to LUP
- 2010-03-08 15:55:20
- date last changed
- 2010-03-08 15:55:20
@misc{1556735,
abstract = {{The essay deals with various problems concerning the regulation aiming to protect the Swedish Tax Base with respect to the unrealized appreciation accrued in shares in Swedish companies. According to the ECJ ruling in X and Y case there can be no immediate taxation of an individual shareholder of a Swedish company if the transfer at undervalue of the company shares is to a foreign legal person who is owned by the shareholder and established in another Member State or to another Swedish company in which such a foreign legal person has a holding. The ECJ ruling in the above-mentioned case opened up new possibilities for the Swedish shareholders as to transfer their shares in Swedish companies at the acquisition cost prior to a definitive move abroad. As a result of the transfer of residence the shareholders could namely dispose of their holdings in the foreign companies with the Swedish shares attached without risking thereby being taxed in Sweden under 3:19 IL (the Swedish income tax law) on the capital gain realized from the disposal of the shares. As late as in October 2007 the Swedish government proposed some changes to the existing provisions applicable to the tax treatment of both unrealized and realized capital gains on shares held by individuals. The new regulation will be effective January 1, 2008. This essay gives some analysis on the government bill and provides a critical overview of the development of the case law of the Swedish Supreme Administrative Court that preceded the presentation of the bill. An additional topic of discussion concerns the applicability of the tax evasion law to transactions that at some stage include transfer at undervalue of shares in Swedish companies. By way of conclusion I also discuss the ECJ approach to exit taxes in respect of emigration of individuals. This discussion leads to the final question regarding exit tax as the best possible option for dealing with the Swedish ''problem'' of designing a tax claim that is both efficient and reasonably delimitated at the same time.}},
author = {{Chmielecka, Anna}},
language = {{swe}},
note = {{Student Paper}},
title = {{Skyddet för det svenska skatteanspråket på orealiserade värdeökningar - med X och Y målet i backspegeln.}},
year = {{2008}},
}