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Skattebefriade finansiella tjänster vid överlåtelser och förvärv av företag.

Hammar, Malin LU (2010) JURM01 20101
Department of Law
Abstract (Swedish)
Finansiella tjänster är undantagna från mervärdesskatt och har varit det sedan långt tillbaka. I samband med skattereformen 1990 diskuterades huruvida den generella skatteplikten som gäller för omsättning av varor och tjänster skulle komma att innefatta även finansiella tjänster. Dessa diskussioner ledde emellertid inte till något mer konkret än ett förslag till en särskild skatt i den finansiella sektorn. Tekniska problem, främst avseende beräkning av ett skatteunderlag på ränta, framfördes som argument för att tjänsterna skulle förbli skattefria. Dock torde de internationella aspekter som diskuterades haft större inverkan på beslutet då finansiella tjänster generellt var undantagna från mervärdesskatt inom EU.

Finansiella tjänster kan... (More)
Finansiella tjänster är undantagna från mervärdesskatt och har varit det sedan långt tillbaka. I samband med skattereformen 1990 diskuterades huruvida den generella skatteplikten som gäller för omsättning av varor och tjänster skulle komma att innefatta även finansiella tjänster. Dessa diskussioner ledde emellertid inte till något mer konkret än ett förslag till en särskild skatt i den finansiella sektorn. Tekniska problem, främst avseende beräkning av ett skatteunderlag på ränta, framfördes som argument för att tjänsterna skulle förbli skattefria. Dock torde de internationella aspekter som diskuterades haft större inverkan på beslutet då finansiella tjänster generellt var undantagna från mervärdesskatt inom EU.

Finansiella tjänster kan delas upp i bank- och finansieringstjänster och värdepappershandel. Gemensamt för tjänsterna är att man vid en bedömning huruvida skattefrihet eventuellt föreligger, ska se till tjänsternas natur och inte till vem som tillhandahåller dem. Tjänsterna bör även medföra rättsliga och ekonomiska förändringar för parterna.

Den främsta frågeställningen i uppsatsen är vad som är att se som skattefria finansiella tjänster vid förvärv och överlåtelser av företag. Utredningen har genomförts med utgångspunkt i två rättsfall från Regeringsrätten (RÅ 2001 not. 23 samt RÅ 2006 not. 188) samt ett mål från kammarrätten i Stockholm från 2010, vilket berör de båda domarna från Regeringsrätten. Som alltid när det gäller mervärdesskatt är EU-rätten ständigt närvarande varför praxis från EG/EU-domstolen utgör en stor del av utredningen.

Avgörande huruvida tjänster i samband med företagsförvärv och företagsöverlåtelser är att se som skattefria är tjänsternas natur och förekomsten av kringtjänster. Om kringtjänsterna utgör en övervägande del av de sammantagna tjänsterna är de troligtvis inte att se som finansiella. Bedömningen i dessa fall förefaller, med utgångspunkt i de ovan nämnda rättsfallen samt praxis från EG/EU-domstolen, som restriktiv. (Less)
Abstract
Financial services are exempt from VAT and have been that for a long time. When the 1990 Swedish-tax reform took place it was discussed whether the overall tax liability applicable to sales of goods and services would also include financial services. The discussions did not lead to anything more concrete than a proposal for a special tax in the financial sector. Technical difficulties, mainly relating to the calculation of a tax on the interest rate, where brought up as an argument to keep the services tax-free. However, the international aspects, that were discussed, were given a decisive influence on the decision i.e. that financial services generally were exempt from VAT in the EU.

Financial services can be divided into banking and... (More)
Financial services are exempt from VAT and have been that for a long time. When the 1990 Swedish-tax reform took place it was discussed whether the overall tax liability applicable to sales of goods and services would also include financial services. The discussions did not lead to anything more concrete than a proposal for a special tax in the financial sector. Technical difficulties, mainly relating to the calculation of a tax on the interest rate, where brought up as an argument to keep the services tax-free. However, the international aspects, that were discussed, were given a decisive influence on the decision i.e. that financial services generally were exempt from VAT in the EU.

Financial services can be divided into banking and financial services and securities and stock trading. If it is a matter of judgement it is the nature of the service and not who provides them, that is the determining factor.The services should also entail legal and economic changes of the parties.

The main issue in this paper is the question of which transactions that are to bed considered as tax-free financial services for acquisitions and transfers of undertakings take place. The investigation has its foundation in two cases from the Swedish Supreme Administrative Court (RÅ 2001 not. 23 and RÅ 2006 not. 188) and a case from the Administrative Court of Appeal in Stockholm from 2010, which concerns the two judgements from the Supreme Administrative Court. As always when VAT is the matter, EU law is relevant. This is why judgements made by the EC/EU-court constitute a large part of the investigation.

When deciding whether services in connection with acquisitions and business transfers are tax-free it is crucial to establish the nature of the service and prevalence of peripheral services. If the peripheral services constitute a major proportion of the overall services the services as a unit are unlikely to see as financial. (Less)
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author
Hammar, Malin LU
supervisor
organization
course
JURM01 20101
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
1628278
date added to LUP
2010-07-16 10:31:57
date last changed
2010-07-16 10:31:57
@misc{1628278,
  abstract     = {Financial services are exempt from VAT and have been that for a long time. When the 1990 Swedish-tax reform took place it was discussed whether the overall tax liability applicable to sales of goods and services would also include financial services. The discussions did not lead to anything more concrete than a proposal for a special tax in the financial sector. Technical difficulties, mainly relating to the calculation of a tax on the interest rate, where brought up as an argument to keep the services tax-free. However, the international aspects, that were discussed, were given a decisive influence on the decision i.e. that financial services generally were exempt from VAT in the EU. 

Financial services can be divided into banking and financial services and securities and stock trading. If it is a matter of judgement it is the nature of the service and not who provides them, that is the determining factor.The services should also entail legal and economic changes of the parties. 

The main issue in this paper is the question of which transactions that are to bed considered as tax-free financial services for acquisitions and transfers of undertakings take place. The investigation has its foundation in two cases from the Swedish Supreme Administrative Court (RÅ 2001 not. 23 and RÅ 2006 not. 188) and a case from the Administrative Court of Appeal in Stockholm from 2010, which concerns the two judgements from the Supreme Administrative Court. As always when VAT is the matter, EU law is relevant. This is why judgements made by the EC/EU-court constitute a large part of the investigation. 

When deciding whether services in connection with acquisitions and business transfers are tax-free it is crucial to establish the nature of the service and prevalence of peripheral services. If the peripheral services constitute a major proportion of the overall services the services as a unit are unlikely to see as financial.},
  author       = {Hammar, Malin},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Skattebefriade finansiella tjänster vid överlåtelser och förvärv av företag.},
  year         = {2010},
}