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Skatteflyktslagen - Tillämpningen och betydelsen av Regeringsrättens sammansättning

Herrman, John LU (2010) JURM01 20101
Department of Law
Abstract (Swedish)
Det finns få lagar inom den moderna svenska skatterätten där debatten varit så livlig som kring Lag (1995:575) om skatteflykt. Både lagens existens och dess tillämpning har av en mängd kunniga personer analyserats, värderats och kritiserats. Bland annat har det ifrågasatts huruvida Regeringsrättens brukande av lagen bidragit till en ökad förutsägbarhet, avseende lagens tillämplighet. Det vill säga om Regeringsrättens avgöranden faktiskt utvecklat rättsområdet, eller om domarna i själva verket är kasuistiska. Vidare har det påståtts att Regeringsrättens användning av skatteflyktslagen, i någon mån skulle vara beroende av vilka regeringsråd som tjänstgör, när skatteflyktslagen tillämplighet prövas.

Genom att analysera de sju senaste... (More)
Det finns få lagar inom den moderna svenska skatterätten där debatten varit så livlig som kring Lag (1995:575) om skatteflykt. Både lagens existens och dess tillämpning har av en mängd kunniga personer analyserats, värderats och kritiserats. Bland annat har det ifrågasatts huruvida Regeringsrättens brukande av lagen bidragit till en ökad förutsägbarhet, avseende lagens tillämplighet. Det vill säga om Regeringsrättens avgöranden faktiskt utvecklat rättsområdet, eller om domarna i själva verket är kasuistiska. Vidare har det påståtts att Regeringsrättens användning av skatteflyktslagen, i någon mån skulle vara beroende av vilka regeringsråd som tjänstgör, när skatteflyktslagen tillämplighet prövas.

Genom att analysera de sju senaste fallen då skatteflyktslagens tillämplighet prövats av Regeringsrätten, menar jag att det har visat sig att domarna i viss mån har bidragit till att utveckla rättsområdet. Emellertid hade en användning av skatteflyktslagen mer i linje med hur en generalklausul typiskt sett bör tillämpas, skänkt en bättre förutsägbarhet och därmed högre rättsäkerhet.

Vidare har jag företagit en undersökning ur vilken, så långt jag kan bedöma, det inte är möjligt att finna något klart samband mellan Regeringsrättens sammansättning och domstolens benägenhet att tillämpa Skatteflyktslagen. (Less)
Abstract
There are few laws in modern Swedish tax legislation, which have caused such a debate, as the Tax Evasion Act, SFS (1995:575). The mere existence of this Act, as well as its applicability, has been commented, analysed and criticized by a number of prominent persons in various forums.

For example, debate has been raised whether or not the interpretation of this legislation by the Swedish Supreme Administrative Court has led to increased predictability regarding the applicability of this legislation. More specifically, have these verdicts of the Court furthered this legal area or are they actually casuistic?

Moreover, it has been implied that the use of the Tax Evasion Act by the Swedish Supreme Administrative Court, is dependant on... (More)
There are few laws in modern Swedish tax legislation, which have caused such a debate, as the Tax Evasion Act, SFS (1995:575). The mere existence of this Act, as well as its applicability, has been commented, analysed and criticized by a number of prominent persons in various forums.

For example, debate has been raised whether or not the interpretation of this legislation by the Swedish Supreme Administrative Court has led to increased predictability regarding the applicability of this legislation. More specifically, have these verdicts of the Court furthered this legal area or are they actually casuistic?

Moreover, it has been implied that the use of the Tax Evasion Act by the Swedish Supreme Administrative Court, is dependant on which Justice of the Court has served in session, when a case is under consideration.

After a case law examination of the seven most recent cases, where the application of the Tax Evasion Act has been under consideration, I would state that these verdicts have to some extent contributed to the development of this legal area. However, an interpretation of the Tax Evasion Act more in parallel with that of a general provision, would have provided greater predictability and strengthened rule of law.

I have also carried out a legal examination and as a result it is my opinion that the claim, that the willingness of the Court to apply the Tax Evasion Act is dependant on the composition of the Supreme Administrative Court, is unsubstantiated. (Less)
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author
Herrman, John LU
supervisor
organization
course
JURM01 20101
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
1628203
date added to LUP
2011-02-08 14:15:48
date last changed
2011-02-08 14:15:48
@misc{1628203,
  abstract     = {There are few laws in modern Swedish tax legislation, which have caused such a debate, as the Tax Evasion Act, SFS (1995:575). The mere existence of this Act, as well as its applicability, has been commented, analysed and criticized by a number of prominent persons in various forums.  

For example, debate has been raised whether or not the interpretation of this legislation by the Swedish Supreme Administrative Court has led to increased predictability regarding the applicability of this legislation. More specifically, have these verdicts of the Court furthered this legal area or are they actually casuistic? 

Moreover, it has been implied that the use of the Tax Evasion Act by the Swedish Supreme Administrative Court, is dependant on which Justice of the Court has served in session, when a case is under consideration. 

After a case law examination of the seven most recent cases, where the application of the Tax Evasion Act has been under consideration, I would state that these verdicts have to some extent contributed to the development of this legal area. However, an interpretation of the Tax Evasion Act more in parallel with that of a general provision, would have provided greater predictability and strengthened rule of law.

I have also carried out a legal examination and as a result it is my opinion that the claim, that the willingness of the Court to apply the Tax Evasion Act is dependant on the composition of the Supreme Administrative Court, is unsubstantiated.},
  author       = {Herrman, John},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Skatteflyktslagen - Tillämpningen och betydelsen av Regeringsrättens sammansättning},
  year         = {2010},
}