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Skatteavtal och skatteflykt, i ljuset av HFD 2012 ref.20

Jessen Winbo, Daniel LU (2012) JURM02 20122
Department of Law
Abstract (Swedish)
Frågan om nationella skatteflyktsbestämmelsers tillämplighet på förfaranden som företagits i enlighet med ett skatteavtal har varit omdebatterat både i Sverige och internationellt. Genom HFD:s avgörande i HFD 2012 ref.20 har vi fått ett uttalande som kan tillmätas statusen av gällande rätt i frågan om skatteflyktslagens principiella tillämplighet på skatteavtal. Av HFD 2012 ref.20 följer att skatteflyktslagen kan tillämpas om inte den gemensamma partsavsikten bakom det relevanta skatteavtalet utesluter en sådan tillämp-ning.

Förevarande examensarbete syftar till att behandla HFD:s uttalande i HFD 2012 ref.20 och till att analysera vilka tillämpningsfrågor som uppkommer till följd av uttalandena. Examensarbetet är inriktat på att belysa... (More)
Frågan om nationella skatteflyktsbestämmelsers tillämplighet på förfaranden som företagits i enlighet med ett skatteavtal har varit omdebatterat både i Sverige och internationellt. Genom HFD:s avgörande i HFD 2012 ref.20 har vi fått ett uttalande som kan tillmätas statusen av gällande rätt i frågan om skatteflyktslagens principiella tillämplighet på skatteavtal. Av HFD 2012 ref.20 följer att skatteflyktslagen kan tillämpas om inte den gemensamma partsavsikten bakom det relevanta skatteavtalet utesluter en sådan tillämp-ning.

Förevarande examensarbete syftar till att behandla HFD:s uttalande i HFD 2012 ref.20 och till att analysera vilka tillämpningsfrågor som uppkommer till följd av uttalandena. Examensarbetet är inriktat på att belysa hur den gemensamma partsavsikten fastställs och vilka faktorer som kan tillmätas betydelse för bedömningen huruvida avsikten varit att inte skatteflyktslagen är tillämplig på ett skatteavtal.

För att möjliggöra en analys av uttalandena i HFD 2012 ref.20 behandlas även grunderna i skatteavtalsrätt. För analysen krävs det förståelse för både skatteavtalens syfte, tillämpning och tolkning av skatteavtalen samt om av-talens ställning i svensk intern rätt.

Med anledningen av betydelsen som Sverige tillmätt OECD:s modellavtal vid ingående av skatteavtal och den betydelse kommentaren haft för dom-stolarnas tolkning av skatteavtal läggs stort fokus även på dessa instrument. Framförallt behandlas de uttalanden som tillkom kommentaren år 2003 om möjligheten att tillämpa nationella skatteflyktsbestämmelser. Vidare analys-eras faktorer som kan påverka kommentarens rättskällevärde som grund för den gemensamma partsavsikten bakom ett skatteavtal.

Förutom att analysera fastställandet av den gemensamma partsavsikten ana-lyseras även skatteflyktslagens förhållande till intern rätt och hur HFD 2012 ref.20 förhåller sig till tidigare praxis gällande förhållandet mellan skatteavtal och intern rätt. (Less)
Abstract
The question regarding the application of internal general anti-abuse rules (GAAR) on tax treaties has been subject to debate both in Sweden and in-ternationally. Due to the decision by the Swedish Supreme Administrative Court in HFD 2012 ref.20 a rule can be derived regarding the application of the Swedish GAAR on tax treaties. HFD 2012 ref.20 stipulates that the Swedish GAAR is applicable on tax treaties if it cannot be found that the common intention behind the tax treaty prohibits such application.

The aim of this thesis is to analyse the statements made by the court in this particular case and to highlight the questions that have aroused regarding the application of the GAAR on tax treaties due to the statements made by the court.... (More)
The question regarding the application of internal general anti-abuse rules (GAAR) on tax treaties has been subject to debate both in Sweden and in-ternationally. Due to the decision by the Swedish Supreme Administrative Court in HFD 2012 ref.20 a rule can be derived regarding the application of the Swedish GAAR on tax treaties. HFD 2012 ref.20 stipulates that the Swedish GAAR is applicable on tax treaties if it cannot be found that the common intention behind the tax treaty prohibits such application.

The aim of this thesis is to analyse the statements made by the court in this particular case and to highlight the questions that have aroused regarding the application of the GAAR on tax treaties due to the statements made by the court. The thesis analyse the examination of the common intention behind a tax treaty and circumstances that can imply that the Swedish GAAR is not applicable on a tax treaty.

In order to analyse the statements made in HFD 2012 ref.20 tax treaty fun-damentals is studied. The thesis describes the basics regarding the aim of tax treaties, application and interpretation of treaties and the treaties status in Swedish internal law.

Due to the importance of the OECD model tax treaty on Swedish tax treaty negotiations and due to the importance given to the commentaries on the model tax treaty by the Swedish courts these instruments are dealt with in depth. In particular is the revised commentary from 2003 and the statements regarding the possibility use internal GARR:s on tax treaties analysed. At-tention is paid to the circumstances that might affect the status of the com-mentary’s expression for the common intention of the treaty given by the contracting parties.

Except analysing the examination of the common intention behind a tax treaty the relationship between the Swedish GAAR and internal law is ex-amined. The relationship between HFD 2012 ref.20 and earlier court praxis regarding the relationship between tax treaties and internal law is for that purpose analysed. (Less)
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author
Jessen Winbo, Daniel LU
supervisor
organization
alternative title
Tax treaties and tax avoidance, in the light of HFD 2012 ref.20
course
JURM02 20122
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, skatteavtal, skatteflykt
language
Swedish
id
3349634
date added to LUP
2013-01-29 07:41:23
date last changed
2013-01-29 07:41:23
@misc{3349634,
  abstract     = {The question regarding the application of internal general anti-abuse rules (GAAR) on tax treaties has been subject to debate both in Sweden and in-ternationally. Due to the decision by the Swedish Supreme Administrative Court in HFD 2012 ref.20 a rule can be derived regarding the application of the Swedish GAAR on tax treaties. HFD 2012 ref.20 stipulates that the Swedish GAAR is applicable on tax treaties if it cannot be found that the common intention behind the tax treaty prohibits such application. 

The aim of this thesis is to analyse the statements made by the court in this particular case and to highlight the questions that have aroused regarding the application of the GAAR on tax treaties due to the statements made by the court. The thesis analyse the examination of the common intention behind a tax treaty and circumstances that can imply that the Swedish GAAR is not applicable on a tax treaty.

In order to analyse the statements made in HFD 2012 ref.20 tax treaty fun-damentals is studied. The thesis describes the basics regarding the aim of tax treaties, application and interpretation of treaties and the treaties status in Swedish internal law. 

Due to the importance of the OECD model tax treaty on Swedish tax treaty negotiations and due to the importance given to the commentaries on the model tax treaty by the Swedish courts these instruments are dealt with in depth. In particular is the revised commentary from 2003 and the statements regarding the possibility use internal GARR:s on tax treaties analysed. At-tention is paid to the circumstances that might affect the status of the com-mentary’s expression for the common intention of the treaty given by the contracting parties. 

Except analysing the examination of the common intention behind a tax treaty the relationship between the Swedish GAAR and internal law is ex-amined. The relationship between HFD 2012 ref.20 and earlier court praxis regarding the relationship between tax treaties and internal law is for that purpose analysed.},
  author       = {Jessen Winbo, Daniel},
  keyword      = {Skatterätt,skatteavtal,skatteflykt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Skatteavtal och skatteflykt, i ljuset av HFD 2012 ref.20},
  year         = {2012},
}