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Svenska internprisregler - en analys utifrån EU-rätten och EKMR

Henrysson, Martin LU (2010) JURM01 20101
Department of Law
Abstract (Swedish)
Internprissättningen spelar en allt större roll för multinationella företagsgrupper. EU-domstolen meddelade i början av 2010 dom i målet C-311/08 SGI i vilken de belgiska internprissättningsreglerna prövades. Domen har även betydelse för andra medlemsstater, och ett syfte med denna uppsats är att undersöka vilka implikationer domen har för motsvarande svenska regler. Internprissättningen bygger på den så kallade armlängdsprincipen som innebär att det pris som avtalas på en transaktion mellan närstående företag i olika länder (t.ex. inom en koncern) i princip ska sättas till den nivå som två oberoende företag skulle ha avtalat om. Denna princip är internationellt vedertagen och OECD utvecklar riktlinjer för hur den bör tolkas och tillämpas.... (More)
Internprissättningen spelar en allt större roll för multinationella företagsgrupper. EU-domstolen meddelade i början av 2010 dom i målet C-311/08 SGI i vilken de belgiska internprissättningsreglerna prövades. Domen har även betydelse för andra medlemsstater, och ett syfte med denna uppsats är att undersöka vilka implikationer domen har för motsvarande svenska regler. Internprissättningen bygger på den så kallade armlängdsprincipen som innebär att det pris som avtalas på en transaktion mellan närstående företag i olika länder (t.ex. inom en koncern) i princip ska sättas till den nivå som två oberoende företag skulle ha avtalat om. Denna princip är internationellt vedertagen och OECD utvecklar riktlinjer för hur den bör tolkas och tillämpas.

Även den för snart fyra år sedan införda skyldigheten att dokumentera internprissättningen, bör kunna prövas i ljuset av C-311/08 SGI och domstolens krav på proportionalitet. EU-domstolen uttalade nämligen att den administrativa bördan för den skattskyldige inte fick bli onödig stor. OECD har också utvecklat riktlinjer kring vad skattemyndigheterna kan kräva för dokumentation. Inom EU har en arbetsgrupp tillsatts som i sin tur har utvecklat en frivillig dokumentation som är tänkt att underlätta för företagsgrupper med verksamheter runt om i Europa.

EKMR:s passivitetsrätt bör också kunna påverka dokumentationsskyldigheten, eftersom skattetillägg används som sanktion och Europadomstolen vid flertalet tillfällen har uttalat att skattetillägget är att betrakta som ett straff. Det kan inte krävas av någon att medverka till att bestraffa sig själv.

Den valda lagstiftningstekniken vid införandet av dokumentationskraven kritiseras eftersom den inte tar hänsyn till den legalitetsprincip som finns inom skatterätten. Lagstiftaren har överlåtit till regeringen eller Skatteverket att meddela närmare föreskrifter om vad dokumentationen ska innehålla. Eftersom Skatteverket har utarbetat väldigt detaljerade föreskrifter och meddelanden verkar det nästan som att bevisbördan har förskjutits från Skatteverket till den skattskyldige. (Less)
Abstract
Transfer pricing is becoming more and more important for multinational enterprises. In the beginning of 2010, the European Court of Justice passed an important judgment in case C-311/08 SGI in which the belgian transfer pricing rules were scrutinize, and the ruling should also be of importance to other member states. One purpose of this master thesis is to examine the implications this has on the very similar Swedish legislation. Transfer pricing is based on the so called arm's length principle which states that the price of a transaction between two related parties in different countries should be that of a transaction between two unrelated parties on the open market. It is the internationally accepted standard and maintained by the... (More)
Transfer pricing is becoming more and more important for multinational enterprises. In the beginning of 2010, the European Court of Justice passed an important judgment in case C-311/08 SGI in which the belgian transfer pricing rules were scrutinize, and the ruling should also be of importance to other member states. One purpose of this master thesis is to examine the implications this has on the very similar Swedish legislation. Transfer pricing is based on the so called arm's length principle which states that the price of a transaction between two related parties in different countries should be that of a transaction between two unrelated parties on the open market. It is the internationally accepted standard and maintained by the OECD, which publishes guidelines for its application and interpretation.

The transfer pricing documentation requirements should also be subject to scrutiny according to the same ruling. According to the proportionality test of the Court, the arm's length principle is only to be justified if it does not entail an undue administrative burden. The OECD has also developed guidelines for transfer pricing documentation, just as an expert group within the EU. The latter has, more specifically, proposed a voluntary documentation meant to ease the administrative burden on multinational enterprises within the EU.

Furthermore, the EHCR right to remain silent and not to incriminate oneself of should reasonably have an impact on the documentation requirements, since the European Court of Human Rights had repeatedly ruled that the Swedish tax surcharge is a penalty. It should not be required that anyone participates in his own punishment.

The chosen legislation technique has also been critisized since it does not, to the full extent, take in consideration the principle of legality. The legislator has left to the Swedish government or the National Tax Board to further develop and decide regulations and instructions regarding the specifics of the documentation. Because of the present extensive and meticulous rules and instructions, one could conceive a shift in the burden of proof from the National Tax Board to the taxpayer. (Less)
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author
Henrysson, Martin LU
supervisor
organization
alternative title
The Swedish Transfer Pricing Rules - an Analysis from the EU Law and ECHR Perspective
course
JURM01 20101
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, EU-rätt
language
Swedish
id
1698202
date added to LUP
2010-10-21 15:17:56
date last changed
2010-12-07 16:49:50
@misc{1698202,
  abstract     = {Transfer pricing is becoming more and more important for multinational enterprises. In the beginning of 2010, the European Court of Justice passed  an important judgment in case C-311/08 SGI in which the belgian transfer pricing rules were scrutinize, and the ruling should also be of importance to other member states. One purpose of this master thesis is to examine the implications this has on the very similar Swedish legislation. Transfer pricing is based on the so called arm's length principle which states that the price of a transaction between two related parties in different countries should be that of a transaction between two unrelated parties on the open market. It is the internationally accepted standard and maintained by the OECD, which publishes guidelines for its application and interpretation.

The transfer pricing documentation requirements should also be subject to scrutiny according to the same ruling. According to the proportionality test of the Court, the arm's length principle is only to be justified if it does not entail an undue administrative burden. The OECD has also developed guidelines for transfer pricing documentation, just as an expert group within the EU. The latter has, more specifically, proposed a voluntary documentation meant to ease the administrative burden on multinational enterprises within the EU.

Furthermore, the EHCR right to remain silent and not to incriminate oneself of should reasonably have an impact on the documentation requirements, since the European Court of Human Rights had repeatedly ruled that the Swedish tax surcharge is a penalty. It should not be required that anyone participates in his own punishment.

The chosen legislation technique has also been critisized since it does not, to the full extent, take in consideration the principle of legality. The legislator has left to the Swedish government or the National Tax Board to further develop and decide regulations and instructions regarding the specifics of the documentation. Because of the present extensive and meticulous rules and instructions, one could conceive a shift in the burden of proof from the National Tax Board to the taxpayer.},
  author       = {Henrysson, Martin},
  keyword      = {Skatterätt,EU-rätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Svenska internprisregler - en analys utifrån EU-rätten och EKMR},
  year         = {2010},
}