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Skattetillägg vid tillämpning av lagen om skatteflykt

Holberg, David LU (2012) JURM01 20122
Department of Law
Abstract (Swedish)
Det finns olika uppfattningar om huruvida påförande av skattetillägg vid tillämpning av skatteflyktslagen harmonierar med skattelagstiftningens syfte. Det har framförts att det finns ett bristande logiskt samband mellan skatteflyktslagen och skattetilläggsbestämmelserna. Det har vidare hävdats att domskälen många gånger endast är svagt förbundna med lagtext och förarbeten, det har även ifrågasatts om domskälen i denna fråga faktiskt bidragit till klargöranden av rättsläget.

Genom att analysera de senaste rättsfallen då skatteflyktslagen och påförande av skattetillägg prövats samtidigt, visar det sig enlig min mening att målen får anses ha karaktär av in casu. Domstolarna synes ta stor hänsyn till karaktären på affärsupplägg och dess... (More)
Det finns olika uppfattningar om huruvida påförande av skattetillägg vid tillämpning av skatteflyktslagen harmonierar med skattelagstiftningens syfte. Det har framförts att det finns ett bristande logiskt samband mellan skatteflyktslagen och skattetilläggsbestämmelserna. Det har vidare hävdats att domskälen många gånger endast är svagt förbundna med lagtext och förarbeten, det har även ifrågasatts om domskälen i denna fråga faktiskt bidragit till klargöranden av rättsläget.

Genom att analysera de senaste rättsfallen då skatteflyktslagen och påförande av skattetillägg prövats samtidigt, visar det sig enlig min mening att målen får anses ha karaktär av in casu. Domstolarna synes ta stor hänsyn till karaktären på affärsupplägg och dess komplexitet samtidigt som det är ovanligt med utförliga motiveringar till domen. Det framgår t.ex. inte av domskälen vilken ytterligare information som hade behövts för en korrekt taxering enligt IL.

Genom att analysera rättsfall med identiska affärsupplägg är det, så långt det går att bedöma, inte möjligt att se något klart samband mellan domskäl som medger en befrielse respektive ej medger en befrielse från skattetillägg.

Om domskälen utformats med tydligare motiveringar kan man sluta sig till att debatten om bristande logiskt samband mellan skatteflyktslagen och påförande av skattetillägg hade kunnat undvikas. På motsvarande sätt hade värdet av rättstillämpningen ökat genom en högre rättsäkerhet för den skattskyldige. (Less)
Abstract
In cases of incorrect information in the declaration of income the Swedish Tax Agency (SKV) can decide on tax surcharge. Decisions according to the Tax Evasion Act (1995:575) are, however, only decided on by court. It has been argued that there is a lack of logical association between the Tax Evasion Act and the decision on tax surcharge and that the applicability of the Tax Evasion Act and the tax surcharge has a weak connection with both legislation and legislation history.

Through a case law examination of the most recent cases when both the Tax Evasion Act (1995:575) and tax surcharge has been under consideration, it is according to my opinion possible to state that these verdicts have a character of in casu. The courts appear to... (More)
In cases of incorrect information in the declaration of income the Swedish Tax Agency (SKV) can decide on tax surcharge. Decisions according to the Tax Evasion Act (1995:575) are, however, only decided on by court. It has been argued that there is a lack of logical association between the Tax Evasion Act and the decision on tax surcharge and that the applicability of the Tax Evasion Act and the tax surcharge has a weak connection with both legislation and legislation history.

Through a case law examination of the most recent cases when both the Tax Evasion Act (1995:575) and tax surcharge has been under consideration, it is according to my opinion possible to state that these verdicts have a character of in casu. The courts appear to take great account of the character of the business arrangements and their complexity. At the same time it is unusual with thorough motivations to the verdicts. For example, the reasons of the verdict do not give any further information on what is missing for a correct taxation according to the Income Law (IL). After the case law examination of two identical business arrangement, as far as one can assess, it is not possible to see any clear connection between the verdict giving exemption from tax surcharge and the verdict deciding on tax surcharge.

Finally, if the verdicts had been more thoroughly motivated one can conclude that the debate on lack of logical association between the Tax Evasion Act and tax surcharge would have been less pronounced. At the same time the rule of law could have been strengthened, for example, through providing a higher predictability for the tax payers. (Less)
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author
Holberg, David LU
supervisor
organization
alternative title
Tax Surcharge in application of the Tax Evasion Act
course
JURM01 20122
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
3055327
date added to LUP
2012-11-01 11:15:47
date last changed
2012-11-01 11:15:47
@misc{3055327,
  abstract     = {In cases of incorrect information in the declaration of income the Swedish Tax Agency (SKV) can decide on tax surcharge. Decisions according to the Tax Evasion Act (1995:575) are, however, only decided on by court. It has been argued that there is a lack of logical association between the Tax Evasion Act and the decision on tax surcharge and that the applicability of the Tax Evasion Act and the tax surcharge has a weak connection with both legislation and legislation history. 

Through a case law examination of the most recent cases when both the Tax Evasion Act (1995:575) and tax surcharge has been under consideration, it is according to my opinion possible to state that these verdicts have a character of in casu. The courts appear to take great account of the character of the business arrangements and their complexity. At the same time it is unusual with thorough motivations to the verdicts. For example, the reasons of the verdict do not give any further information on what is missing for a correct taxation according to the Income Law (IL). After the case law examination of two identical business arrangement, as far as one can assess, it is not possible to see any clear connection between the verdict giving exemption from tax surcharge and the verdict deciding on tax surcharge. 

Finally, if the verdicts had been more thoroughly motivated one can conclude that the debate on lack of logical association between the Tax Evasion Act and tax surcharge would have been less pronounced. At the same time the rule of law could have been strengthened, for example, through providing a higher predictability for the tax payers.},
  author       = {Holberg, David},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Skattetillägg vid tillämpning av lagen om skatteflykt},
  year         = {2012},
}