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Förutsebarhets- och likabehandlingsproblem vid förmåner till aktiebolagsägare

Ribbestam, Karolina (2008)
Department of Law
Abstract
The purpose of this essay is to look at the rules concerning tax that is applicable when a shareholder gets a benefit from his or hers company. In that case the shareholder has to pay income tax, and of course the company wants to deduct the value of the benefit that has been given to the shareholder from its income as an expense, to reduce the taxable income. Up until the year of 1999 the law contained specific rules that regulated the consequenses concerning tax that the mentioned scenario led to. Now there are no specific rules about the tax consquenses. Therefor the question is under what circumstances the shareholder must pay income tax for a benefit, and under what circumstances the company can deduct its costs for the benefit from... (More)
The purpose of this essay is to look at the rules concerning tax that is applicable when a shareholder gets a benefit from his or hers company. In that case the shareholder has to pay income tax, and of course the company wants to deduct the value of the benefit that has been given to the shareholder from its income as an expense, to reduce the taxable income. Up until the year of 1999 the law contained specific rules that regulated the consequenses concerning tax that the mentioned scenario led to. Now there are no specific rules about the tax consquenses. Therefor the question is under what circumstances the shareholder must pay income tax for a benefit, and under what circumstances the company can deduct its costs for the benefit from its taxable income. It is important that the taxpayers know what to expect concerning the tax that has to be payed, or the deductions from the taxable income that can be done. In some situations it is also important that the law treats the taxpayers equally, and it is always important that the tax authorities and the courts treat the taxpayers equally according to the law. Under some circumstances the shareholder can be taxed because of the possibility to use property that belongs to the company. This means that the shareholder is being taxed for an income whether or not he och she has actually enjoyed the benefit. That causes some shareholders problems, because of all the tax that has to be paid when the company owns property that can be used by the shareholder in his or her private life. There is, however, a need to prevent the shareholders from letting their companies pay their private costs. Therefore it is necessary that the shareholders can be taxed because of the possibility to use property that belongs to their companies. The conditions that have to be fulfiled in order to tax a shareholder only for a possibility to get a benefit have to be expressed clearly in the law, so that the taxpayers know when they are going to be taxed for an income. Concerning how the valuation of a benefit shall be done, the law should define for how much under a year that a shareholder can be taxed for the possibility to use a benefit. The reason for this is the need for the taxpayers to know how mch they are going to be taxed for. This can prevent the shareholders from being taxed for, for example, the possibility to use a sailing-boat for a whole year, in stead of just for the possibility during the summer. The courts practice quite clear principles about who has to prove what in oder for the courts to tax a person, so therefor I can not find any unacceptable problems concerning the taxpayers possibility to predict what they have to prove in court, or any unacceptable problems with not treating all taxpayers equally. The law is clear concerning the companys possibility to deduct their costs from their taxable income, and there are no unacceptabel problems in the equal treating of the taxpayers possibility to reduce the amount they have to pay in taxes. (Less)
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author
Ribbestam, Karolina
supervisor
organization
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
1561486
date added to LUP
2010-03-08 15:55:28
date last changed
2010-03-08 15:55:28
@misc{1561486,
  abstract     = {The purpose of this essay is to look at the rules concerning tax that is applicable when a shareholder gets a benefit from his or hers company. In that case the shareholder has to pay income tax, and of course the company wants to deduct the value of the benefit that has been given to the shareholder from its income as an expense, to reduce the taxable income. Up until the year of 1999 the law contained specific rules that regulated the consequenses concerning tax that the mentioned scenario led to. Now there are no specific rules about the tax consquenses. Therefor the question is under what circumstances the shareholder must pay income tax for a benefit, and under what circumstances the company can deduct its costs for the benefit from its taxable income. It is important that the taxpayers know what to expect concerning the tax that has to be payed, or the deductions from the taxable income that can be done. In some situations it is also important that the law treats the taxpayers equally, and it is always important that the tax authorities and the courts treat the taxpayers equally according to the law. Under some circumstances the shareholder can be taxed because of the possibility to use property that belongs to the company. This means that the shareholder is being taxed for an income whether or not he och she has actually enjoyed the benefit. That causes some shareholders problems, because of all the tax that has to be paid when the company owns property that can be used by the shareholder in his or her private life. There is, however, a need to prevent the shareholders from letting their companies pay their private costs. Therefore it is necessary that the shareholders can be taxed because of the possibility to use property that belongs to their companies. The conditions that have to be fulfiled in order to tax a shareholder only for a possibility to get a benefit have to be expressed clearly in the law, so that the taxpayers know when they are going to be taxed for an income. Concerning how the valuation of a benefit shall be done, the law should define for how much under a year that a shareholder can be taxed for the possibility to use a benefit. The reason for this is the need for the taxpayers to know how mch they are going to be taxed for. This can prevent the shareholders from being taxed for, for example, the possibility to use a sailing-boat for a whole year, in stead of just for the possibility during the summer. The courts practice quite clear principles about who has to prove what in oder for the courts to tax a person, so therefor I can not find any unacceptable problems concerning the taxpayers possibility to predict what they have to prove in court, or any unacceptable problems with not treating all taxpayers equally. The law is clear concerning the companys possibility to deduct their costs from their taxable income, and there are no unacceptabel problems in the equal treating of the taxpayers possibility to reduce the amount they have to pay in taxes.},
  author       = {Ribbestam, Karolina},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Förutsebarhets- och likabehandlingsproblem vid förmåner till aktiebolagsägare},
  year         = {2008},
}