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Begränsningar i avdragsrätten för ränta på vissa skulder

Skybrand, Samuel LU (2011) JURM01 20102
Department of Law
Abstract
The Income Tax Act Chapter 24 Section 10 a-e deals with restrictions of interest deductions for certain dividends. The regulations were worked out in connection with the established tax evasion procedures that occurred together with deductions for intergroup interest expenses. The Swedish Tax Agency has attempted to get hold of the transactions by applying the Law Against Tax Evasion, but have not had success because tax considerations could not be assumed to have been the main reason for the procedure.

In June 2010, the Swedish Tax Board issued four decisions, all regarding interest deduction for certain dividends. The Swedish Tax Board was only positive to one of the cases on foundation that the tax reasons that affected the... (More)
The Income Tax Act Chapter 24 Section 10 a-e deals with restrictions of interest deductions for certain dividends. The regulations were worked out in connection with the established tax evasion procedures that occurred together with deductions for intergroup interest expenses. The Swedish Tax Agency has attempted to get hold of the transactions by applying the Law Against Tax Evasion, but have not had success because tax considerations could not be assumed to have been the main reason for the procedure.

In June 2010, the Swedish Tax Board issued four decisions, all regarding interest deduction for certain dividends. The Swedish Tax Board was only positive to one of the cases on foundation that the tax reasons that affected the transaction were a result of secondary importance. The other cases did not meet the commercial criteria.

The European Union’s rules on abusive legislation are of interest to the Swedish legislation since many believed that the regulation was inconsistent with EU law. Several of the respondents pointed out that the law is of such nature that it hampers cross-border establishments. The Government believes that the restriction encounter business, whether they are resident in Sweden or in another Member State and that the same rules apply to unlimited as partially unlimited tax subject and therefore it is not a question of discrimination.

The analysis describes the appliance principles use by the Swedish Tax Board. It is noted that if a significant tax benefit emerge from the intergroup transactions, the commercial criteria is often not fulfilled. This should apply regardless of the arguments of the taxpayer in order to demonstrate commercial reasonableness.

It can finally be concluded that the application of the restriction deduction is more ambitious in scope than the Law Against Tax Evasion, because its constituent elements are not as far-reaching. My point of view is that the purpose of the legislation would be redundant if the harmonization within EU would have come further. (Less)
Abstract (Swedish)
I 24 kap. 10 § a-e IL regleras begränsningen i avdragsrätten för ränta på vissa koncerninterna skulder. Reglerna framarbetades i samband med de av Skatteverkets konstaterade skatteflyktsförfaranden som skedde i anslutning till avdrag för koncerninterna ränteutgifter. Skatteverket har försökt att komma åt transaktionerna genom att tillämpa skatteflyktslagen men har inte haft framgång eftersom skatteskäl inte kan antas ha utgjort det övervägande skälet till förfarandet.

I juni 2010 kom Skatterättsnämnden med fyra stycken beslut som alla behandlade rätten till avdrag för ränteutgifter. Skatterättsnämnden ställde sig endast positiv till ett av fallen med motivering att de skattemässiga skäl som påverkat transaktionsföljden varit av... (More)
I 24 kap. 10 § a-e IL regleras begränsningen i avdragsrätten för ränta på vissa koncerninterna skulder. Reglerna framarbetades i samband med de av Skatteverkets konstaterade skatteflyktsförfaranden som skedde i anslutning till avdrag för koncerninterna ränteutgifter. Skatteverket har försökt att komma åt transaktionerna genom att tillämpa skatteflyktslagen men har inte haft framgång eftersom skatteskäl inte kan antas ha utgjort det övervägande skälet till förfarandet.

I juni 2010 kom Skatterättsnämnden med fyra stycken beslut som alla behandlade rätten till avdrag för ränteutgifter. Skatterättsnämnden ställde sig endast positiv till ett av fallen med motivering att de skattemässiga skäl som påverkat transaktionsföljden varit av underordnad betydelse. I övriga fall uppnåddes inte affärsmässighetskriteriet.

EU-rättens reglering kring fördragsstridig lagstiftning är av intresse för lagstiftningen då många menade att regleringen inte var förenlig med EU-rätten. Flera av remissinstanserna konstaterade att lagstiftningen är av sådan art att den försvårar gränsöverskridande etableringar. Men Regeringen menar att begränsningen träffar företag oavsett om dessa har hemvist i Sverige eller i annan medlemsstat och att samma regler gäller för obegränsat som begränsat skattskyldiga och därmed är det inte en fråga om diskriminering och således är det inte heller fördragsstridigt.

I analysen beskrivs de tillämpningsprinciper som Skatterättsnämnden använt. Det kan konstateras att om en betydande skatteförmån uppstår i och med de koncerninterna transaktionerna är oftast inte kriteriet på affärsmässighet uppfyllt. Detta torde gälla oavsett vilket argument den skattskyldige framför för att påvisa affärsmässigheten.

Det kan slutligen konstateras att tillämpningen av begränsningen i avdragsrätten har mer långtgående räckvidd än vad skatteflyktslagen har eftersom dess rekvisit inte är lika långtgående. Det konstateras därvid att sådan lagstiftningen som nu är framtagen hade varit överflödig om harmoniseringen inom EU hade kommit längre. (Less)
Please use this url to cite or link to this publication:
author
Skybrand, Samuel LU
supervisor
organization
course
JURM01 20102
year
type
H3 - Professional qualifications (4 Years - )
subject
language
Swedish
id
1848778
date added to LUP
2011-03-16 08:35:20
date last changed
2017-01-27 15:53:01
@misc{1848778,
  abstract     = {The Income Tax Act Chapter 24 Section 10 a-e deals with restrictions of interest deductions for certain dividends. The regulations were worked out in connection with the established tax evasion procedures that occurred together with deductions for intergroup interest expenses. The Swedish Tax Agency has attempted to get hold of the transactions by applying the Law Against Tax Evasion, but have not had success because tax considerations could not be assumed to have been the main reason for the procedure.

In June 2010, the Swedish Tax Board issued four decisions, all regarding interest deduction for certain dividends. The Swedish Tax Board was only positive to one of the cases on foundation that the tax reasons that affected the transaction were a result of secondary importance. The other cases did not meet the commercial criteria.

The European Union’s rules on abusive legislation are of interest to the Swedish legislation since many believed that the regulation was inconsistent with EU law. Several of the respondents pointed out that the law is of such nature that it hampers cross-border establishments. The Government believes that the restriction encounter business, whether they are resident in Sweden or in another Member State and that the same rules apply to unlimited as partially unlimited tax subject and therefore it is not a question of discrimination.

The analysis describes the appliance principles use by the Swedish Tax Board. It is noted that if a significant tax benefit emerge from the intergroup transactions, the commercial criteria is often not fulfilled. This should apply regardless of the arguments of the taxpayer in order to demonstrate commercial reasonableness. 

It can finally be concluded that the application of the restriction deduction is more ambitious in scope than the Law Against Tax Evasion, because its constituent elements are not as far-reaching. My point of view is that the purpose of the legislation would be redundant if the harmonization within EU would have come further.},
  author       = {Skybrand, Samuel},
  language     = {swe},
  note         = {Student Paper},
  title        = {Begränsningar i avdragsrätten för ränta på vissa skulder},
  year         = {2011},
}