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LUND UNIVERSITY LIBRARIES

Låneförbudet - Om lån från aktiebolag med anledning av två promemorior

Wahlberg, Joel LU (2013) LAGF03 20131
Department of Law
Abstract (Swedish)
Syftet med uppsatsen är att studera låneförbudet i aktiebolagslagen
med anledning av två lagförslag som lämnats i två nyligen upprättade
promemorior från Regeringskansliet och Skatteverket. I uppsatsen studeras
inledningsvis förbudets tillkomst och de principiellt viktiga juridiska frågor
som låneförbudet aktualiserar. Därefter har den associationsrättsliga och det
skatterättsliga regleringen av förbudet behandlats. Slutligen har de nämnda
promemoriorna studerats i ljuset av nuvarande förbud.
Två alternativa utformningar av låneförbudet har förespråkats sedan
det infördes år 1973. Det första alternativet utgår från aktiebolagslagens
kapitalskyddsregler och innebär att ett aktiebolag endast ska vara förhindrat
att lämna... (More)
Syftet med uppsatsen är att studera låneförbudet i aktiebolagslagen
med anledning av två lagförslag som lämnats i två nyligen upprättade
promemorior från Regeringskansliet och Skatteverket. I uppsatsen studeras
inledningsvis förbudets tillkomst och de principiellt viktiga juridiska frågor
som låneförbudet aktualiserar. Därefter har den associationsrättsliga och det
skatterättsliga regleringen av förbudet behandlats. Slutligen har de nämnda
promemoriorna studerats i ljuset av nuvarande förbud.
Två alternativa utformningar av låneförbudet har förespråkats sedan
det infördes år 1973. Det första alternativet utgår från aktiebolagslagens
kapitalskyddsregler och innebär att ett aktiebolag endast ska vara förhindrat
att lämna ett lån om lånet riskerar att kränka borgenärernas intressen. Det
andra alternativet är motiverat av viljan att beivra skatteflykt, och förbjuder
lån oberoende av om det kränker borgenärernas berättigade intressen eller
inte. Trots att det alltid varit hårt kritiserat har det senare alternativet varit
gällande rätt i Sverige sedan början på 1970-talet.
I promemorian från Regeringskansliet föreslås att det
aktiebolagsrättsliga låneförbudet ersätts med ett förbud motiverat av att
skydda bolagets borgenärer. I promemorian från Skatteverket förelås att
beskattningen av förbjudna lån ska ske oberoende av den
associationsrättsliga lagstiftningen.
Uppsatsen konstaterar att lagförslaget i Regeringskansliets
promemoria bättre överensstämmer med grunderna för den
aktiebolagsrättsliga lagstiftningen än nuvarande reglering. Uppsatsen
kritiserar lagförslaget i Skatteverkets promemoria för att utredningen av
vissa frågor är bristfällig. (Less)
Abstract
The aim of this essay is to study the Swedish regulation on the
prohibition of certain loans in the light of recent memoranda drawn up by
the Swedish Government Offices and the Swedish Tax Agency. The essay
considers firstly the circumstances of the introduction of the prohibition to
Swedish law and secondly some questions of principal importance
pertaining to the prohibition. The essay then examines the current regulation
on prohibition of certain loans as found in the Swedish Companies Act, and
the current regulation on the taxation of such loans. Finally, the essay
examines the memoranda in light of the current prohibition.
Two alternative prohibition regulations has been advocated since the
introduction of the... (More)
The aim of this essay is to study the Swedish regulation on the
prohibition of certain loans in the light of recent memoranda drawn up by
the Swedish Government Offices and the Swedish Tax Agency. The essay
considers firstly the circumstances of the introduction of the prohibition to
Swedish law and secondly some questions of principal importance
pertaining to the prohibition. The essay then examines the current regulation
on prohibition of certain loans as found in the Swedish Companies Act, and
the current regulation on the taxation of such loans. Finally, the essay
examines the memoranda in light of the current prohibition.
Two alternative prohibition regulations has been advocated since the
introduction of the prohibition in 1973. The first alternative is based on the
rules on protection of capital in the Swedish Companies Act, and holds that
the only time a loan should be prohibited, is if and only if the loan is likely
to impinge on the interests of creditors. The second alternative is based on a
need to curb tax evasion, and prohibits certain loans regardless of whether
the interests of creditors are impinged or not. The latter alternative has been
the law in Sweden since the beginning of the 1970s, despite having been
subjected to strong criticism.
The memorandum from the Government Offices proposes that the
rules concerning prohibition of certain loans is replaced by a prohibition
based solely on the interests of creditors. The memorandum from the
Swedish Tax Agency proposes that loans currently prohibited by the
regulation should be taxed independently of the prohibition rules of the
Companies Act.
The essay concludes that the bill in the memorandum by the
Government Offices better reflects the fundamental principles of Swedish
Company Law than the current legislation. The essay criticizes the bill in
the memorandum by the Swedish Tax Agency on the grounds that the
analysis of certain aspects of the proposed bill is insufficient. (Less)
Please use this url to cite or link to this publication:
author
Wahlberg, Joel LU
supervisor
organization
course
LAGF03 20131
year
type
M2 - Bachelor Degree
subject
keywords
Aktiebolagsrätt, låneförbudet, associationsrätt, skatterätt
language
Swedish
id
3800956
date added to LUP
2013-10-18 12:59:34
date last changed
2013-10-18 12:59:34
@misc{3800956,
  abstract     = {The aim of this essay is to study the Swedish regulation on the 
prohibition of certain loans in the light of recent memoranda drawn up by 
the Swedish Government Offices and the Swedish Tax Agency. The essay 
considers firstly the circumstances of the introduction of the prohibition to 
Swedish law and secondly some questions of principal importance 
pertaining to the prohibition. The essay then examines the current regulation 
on prohibition of certain loans as found in the Swedish Companies Act, and 
the current regulation on the taxation of such loans. Finally, the essay 
examines the memoranda in light of the current prohibition. 
Two alternative prohibition regulations has been advocated since the 
introduction of the prohibition in 1973. The first alternative is based on the 
rules on protection of capital in the Swedish Companies Act, and holds that 
the only time a loan should be prohibited, is if and only if the loan is likely 
to impinge on the interests of creditors. The second alternative is based on a 
need to curb tax evasion, and prohibits certain loans regardless of whether 
the interests of creditors are impinged or not. The latter alternative has been 
the law in Sweden since the beginning of the 1970s, despite having been 
subjected to strong criticism. 
The memorandum from the Government Offices proposes that the 
rules concerning prohibition of certain loans is replaced by a prohibition 
based solely on the interests of creditors. The memorandum from the 
Swedish Tax Agency proposes that loans currently prohibited by the 
regulation should be taxed independently of the prohibition rules of the 
Companies Act. 
The essay concludes that the bill in the memorandum by the 
Government Offices better reflects the fundamental principles of Swedish 
Company Law than the current legislation. The essay criticizes the bill in 
the memorandum by the Swedish Tax Agency on the grounds that the 
analysis of certain aspects of the proposed bill is insufficient.},
  author       = {Wahlberg, Joel},
  keyword      = {Aktiebolagsrätt,låneförbudet,associationsrätt,skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Låneförbudet - Om lån från aktiebolag med anledning av två promemorior},
  year         = {2013},
}