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Hur påverkas fåmansföretag av EU-rätten i ett skatterättsligt perspektiv? Vilka skatterättsliga fördelar och nackdelar har EU:s lagstiftning medfört för fåmansbolag jämfört med tidigare lagstiftning?

Jovcic, Ofelia LU (2013) JURM02 20131
Department of Law
Abstract (Swedish)
1991-års skattereform har inneburit att den svenska företagsbeskattningen i huvudsak anpassas till den europeiska marknaden. Den svenska modellen skapar en skillnad i systemet mellan skattebelastningen på förvärvs - och kapitalinkomster. Dock har den proportionella skatten på kapitalinkomster bedömts ha avsevärt bidragit till att uppnå målen om likformighet och neutralitet i beskattning av olika investeringsalternativ.
Skattesatsen på kapitalinkomster har anpassats på grund av ökad rörlighet mellan länderna. Den svenska skattesatsen ligger något över genomsnittet inom EU och EES-området.

Regelverket för beskattning av fåmansföretag, har efter betydande lagförändringar inkomståret 2006 ytterligare liberaliserats. Fåmansbolagsreglerna... (More)
1991-års skattereform har inneburit att den svenska företagsbeskattningen i huvudsak anpassas till den europeiska marknaden. Den svenska modellen skapar en skillnad i systemet mellan skattebelastningen på förvärvs - och kapitalinkomster. Dock har den proportionella skatten på kapitalinkomster bedömts ha avsevärt bidragit till att uppnå målen om likformighet och neutralitet i beskattning av olika investeringsalternativ.
Skattesatsen på kapitalinkomster har anpassats på grund av ökad rörlighet mellan länderna. Den svenska skattesatsen ligger något över genomsnittet inom EU och EES-området.

Regelverket för beskattning av fåmansföretag, har efter betydande lagförändringar inkomståret 2006 ytterligare liberaliserats. Fåmansbolagsreglerna utgör dock fortfarande en påfrestning för mindre företag med få anställda. En ständigt pågående förändring av lagstiftningen skapar osäkerhet om gällande regler och bidrar inte till nya företagssatsningar.

Centralt i EU är visionen om en fungerande inre marknad. EU:s lagstiftning har därför som målsättning att underlätta bolagens verksamhet och samarbete på den gemensamma marknaden genom att skapa likvärdiga rättsliga förutsättningar för bolag verksamma i olika medlemsstater. Bestämmelserna i EU- fördraget om fri rörlighet och icke-diskriminering utgör ett kraftfullt verktyg i arbetet att upprätta en gränslös inre marknad. EU-domstolen är ledstjärnan i tolkningen och rättstillämpningen av dessa bestämmelser. Domstolen visar att medlemsstaters skattelagstiftning som utgör hinder för fria rörligheten kan angripas med stöd av fördraget. Nationell lagstiftning som är oförenlig med fördragets bestämmelser om den fria rörligheten får inte tillämpas av medlemsstaternas myndigheter och domstolar.

EU-rättens diskrimineringsförbud erbjuder svenska företag grundläggande skydd i en etablerings- eller förvärvssituation. Bestämmelser som inskränker rätten för rättssubjekt från andra medlemsstater att förvärva aktier i svenska bolag är alltså otillåtna. Av EU-domstolens tolkning av diskrimineringsförbudet följer att skatteregler som stadgar högre skattesats för fasta driftställen till bolag med säte utomlands är att betrakta som öppet diskriminerande.

Etableringsfriheten för ett aktiebolag innebär en rätt att etablera ett kontor, en filial eller ett dotterbolag i en annan medlemsstat. Fördelarna för ett svenskt bolag följaktligen är att kunna starta och driva ett dotterbolag i en annan medlemsstat på samma villkor som etableringslandets lagstiftning föreskriver för egna bolag. Även indirekt hemlandsetablering omfattas av etableringsfriheten. Svenska företagare kan t.ex. välja ut det mest fördelaktiga bolagsrättsliga reglerna för sin verksamhet, registrera företaget i den medlemsstaten och sedan driva rörelsen i Sverige genom en svensk filial.
Enligt EU-domstolens praxis inskränker skatteregler som innebär att utländska bolag beskattas hårdare på etableringsfriheten. Även skatteregler som hindrar landets egna bolag från att etablera sig utomlands har domstolen ansett vara oförenliga med fördraget.
Fåmansföretagsdelägare kan stödja sig på etableringsfriheten. För att en aktiv delägare i ett eget företag i ett annat medlemsland ska kunna åberopa etableringsfriheten krävs det att delägarens aktieinnehav är så stort att det i praktiken innebär att delägaren kontrollerar och driver bolaget. Bestämmelser i fåmansföretagsbeskattningen som kan leda till beskattningsnackdel för utländska bolag är oförenliga med etableringsfriheten.

Fria rörligheten för tjänster ger svenska företag rätt att sälja sina tjänster i medlemsstaterna, på samma skatterättsliga villkor som gäller för inhemska företag. Även för verksamheter med begränsad varaktighet kan bestämmelserna om den fria rörligheten för tjänster bli tillämpliga.
Skatteregler som utgör hinder för bolag att anskaffa kapital i andra medlemsstater har EU-domstolen funnit vara oförenliga med bestämmelserna om fria kapitalrörelser.
Fåmansföretagsreglerna avseende löneunderlag vid beräkning av skatt på utdelning bedömdes strida mot den fria rörligheten för kapital eftersom ersättningar till anställda i företag inom EU inte beaktades.

EU-rättens bestämmelser om fri rörlighet för varor har bidragit till betydande rationaliseringsvinster för svenska företag verksamma på export- eller importsektorn. Den inre marknadens betydelse för svenska företagare är stor. Den svenska varuexporten till EU-länderna utgjorde cirka 57 procent av den totala varuexporten under år 2012.
För de små och medelstora företagen skapar en fri närmarknad möjligheter till utveckling. EU-domstolens praxis visar att väldigt få åtgärder som begränsar varurörligheten i accepteras. Diskriminerande eller protektionistisk varubeskattning är förbjuden. Domstolen gör en mycket vidsträckt tolkning av vilka åtgärder som kan anses utgöra dold diskriminering.

Sveriges hemmamarknad utgör en del i unionens gemensamma marknad. Givetvis har företag från andra medlemsstater tillgång till den svenska marknaden på samma villkor som inhemska företag. Upprättandet av den inre marknaden har gett svenska företag stora konkreta fördelar. Bestämmelserna i EU- fördraget om fri rörlighet och icke-diskriminering har skapat gemensamma regler för företag och öppnat en ny marknad. Det finns dock alltjämt hinder för företagen att tillvarata alla de möjligheter som fördraget bringar. Det växande och i hög grad komplicerade regelverket förhindrar företagen att använda resurserna som den inre marknaden erbjuder. (Less)
Abstract
1991 tax reform has meant that the Swedish company taxation mainly adapted to the European market. The Swedish model creates a difference in the system between the tax burden on earned - and capital income.
However, the proportional tax on capital income is estimated to have contributed significantly to the achievement of uniformity and neutrality in the taxation of different investment options.
The tax rate on capital income have been adjusted because of increased mobility between countries. The Swedish tax rate is slightly above the average in the EU and EES.

The regulatory framework for the taxation of closely held companies, has after significant legislative changes to income year 2006 further liberalized. Closely held companies... (More)
1991 tax reform has meant that the Swedish company taxation mainly adapted to the European market. The Swedish model creates a difference in the system between the tax burden on earned - and capital income.
However, the proportional tax on capital income is estimated to have contributed significantly to the achievement of uniformity and neutrality in the taxation of different investment options.
The tax rate on capital income have been adjusted because of increased mobility between countries. The Swedish tax rate is slightly above the average in the EU and EES.

The regulatory framework for the taxation of closely held companies, has after significant legislative changes to income year 2006 further liberalized. Closely held companies rules are still a strain on smaller businesses with few employees. An ongoing change to the legislation creates uncertainty about the applicable rules and do not contribute to new business ventures.

Central to the EU is the vision of a functioning internal market. EU legislation, therefore aims to facilitate the operations and cooperation in the common market by creating equal legal conditions for companies operating in different Member States. The provisions of the Treaty on freedom of movement and non-discrimination is a powerful tool in the efforts to establish an internal market without frontiers. European Court of Justice is the guiding principle in the interpretation and correct application of these rules. The Court found that Member States tax law which precludes the movement can be addressed under the Treaty. National legislation which is incompatible with the Treaty provisions on the free movement may not be applied by national authorities and courts.

EU law prohibits discrimination and offers Swedish companies basic protection in a start-up or acquisition situation. Provisions restricting the rights of legal entities from other Member States to acquire shares in the Swedish company is thus impermissible. Of the EU court's interpretation of the prohibition of discrimination follows that tax law provides higher rate of permanent establishments of companies domiciled abroad are considered to be openly discriminatory.

Freedom of establishment for a corporation is the power to establish an office, branch or subsidiary in another Member State. Benefits of a Swedish company, hence being able to start and operate a subsidiary in another Member State on the same terms as the country of establishment laid down for their own companies. Indirect homeland establishment is covered by the freedom of establishment. Swedish entrepreneur, eg select the most advantageous corporate law rules for their business, register the company in that Member State and then run the business in Sweden through a Swedish branch.
According to EU case law restricts tax rules under which foreign companies are taxed more heavily on the freedom of establishment. While tax rules that prevent its own companies from establishing themselves abroad, the Court has held to be incompatible with the Treaty.
Partner closely held companies can rely on freedom of establishment. For an active partner in your own business in another Member State should be able to invoke the freedom of establishment requires that the investor's holdings are so large that in practice the shareholder controls and operates the company.

Free movement of services provides Swedish companies the right to sell their services in the Member States with the same fiscal conditions for domestic firms. Even for businesses with limited duration, the provisions on the free movement of services may be applicable.
Tax rules that preclude companies to raise capital in other Member States, the European Court has found to be inconsistent with the provisions on free movement of capital.
Close company rules regarding salary details in calculating the tax on dividends deemed contrary to the free movement of capital as compensation to employees of companies in the EU are not taken into account.

EU law on free movement of goods has contributed to significant efficiency gains for Swedish companies operating in export or import sector. The internal market importance for Swedish entrepreneurs is great. Swedish exports to EU countries accounted for about 57 percent of total exports in 2012.
For small and medium-sized enterprises a free immediate market creates opportunities for development. European Court of Justice shows that very few measures that restrict trade movement is accepted. Discriminatory or protectionist trade taxation is prohibited. It makes a very broad interpretation of what measures can be regarded as covert discrimination.

Swedish home market is part of the EU's common market. Of course, companies from other Member States have access to the Swedish market under the same conditions as domestic companies. Establishment of the internal market has given Swedish companies large concrete benefits. The provisions of the Treaty on freedom of movement and non-discrimination have created common rules for business and opened a new market. However, there are still barriers for firms to exploit the opportunities offered by the Treaty. The growing and highly complicated regulations are preventing companies to use resources as the single market. (Less)
Please use this url to cite or link to this publication:
author
Jovcic, Ofelia LU
supervisor
organization
alternative title
How is closely held companies affected by EU law in a fiscal perspective? What are the tax advantages and disadvantages of EU legislation meant to close companies compared to previous legislation?
course
JURM02 20131
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, Fåmansföretag, EU:s skatterätt.
language
Swedish
id
4092187
date added to LUP
2013-10-18 07:41:16
date last changed
2013-10-18 07:41:16
@misc{4092187,
  abstract     = {1991 tax reform has meant that the Swedish company taxation mainly adapted to the European market. The Swedish model creates a difference in the system between the tax burden on earned - and capital income.
However, the proportional tax on capital income is estimated to have contributed significantly to the achievement of uniformity and neutrality in the taxation of different investment options.
The tax rate on capital income have been adjusted because of increased mobility between countries. The Swedish tax rate is slightly above the average in the EU and EES.

The regulatory framework for the taxation of closely held companies, has after significant legislative changes to income year 2006 further liberalized. Closely held companies rules are still a strain on smaller businesses with few employees. An ongoing change to the legislation creates uncertainty about the applicable rules and do not contribute to new business ventures.

Central to the EU is the vision of a functioning internal market. EU legislation, therefore aims to facilitate the operations and cooperation in the common market by creating equal legal conditions for companies operating in different Member States. The provisions of the Treaty on freedom of movement and non-discrimination is a powerful tool in the efforts to establish an internal market without frontiers. European Court of Justice is the guiding principle in the interpretation and correct application of these rules. The Court found that Member States tax law which precludes the movement can be addressed under the Treaty. National legislation which is incompatible with the Treaty provisions on the free movement may not be applied by national authorities and courts.

EU law prohibits discrimination and offers Swedish companies basic protection in a start-up or acquisition situation. Provisions restricting the rights of legal entities from other Member States to acquire shares in the Swedish company is thus impermissible. Of the EU court's interpretation of the prohibition of discrimination follows that tax law provides higher rate of permanent establishments of companies domiciled abroad are considered to be openly discriminatory.

Freedom of establishment for a corporation is the power to establish an office, branch or subsidiary in another Member State. Benefits of a Swedish company, hence being able to start and operate a subsidiary in another Member State on the same terms as the country of establishment laid down for their own companies. Indirect homeland establishment is covered by the freedom of establishment. Swedish entrepreneur, eg select the most advantageous corporate law rules for their business, register the company in that Member State and then run the business in Sweden through a Swedish branch.
According to EU case law restricts tax rules under which foreign companies are taxed more heavily on the freedom of establishment. While tax rules that prevent its own companies from establishing themselves abroad, the Court has held to be incompatible with the Treaty.
Partner closely held companies can rely on freedom of establishment. For an active partner in your own business in another Member State should be able to invoke the freedom of establishment requires that the investor's holdings are so large that in practice the shareholder controls and operates the company. 

Free movement of services provides Swedish companies the right to sell their services in the Member States with the same fiscal conditions for domestic firms. Even for businesses with limited duration, the provisions on the free movement of services may be applicable.
Tax rules that preclude companies to raise capital in other Member States, the European Court has found to be inconsistent with the provisions on free movement of capital.
Close company rules regarding salary details in calculating the tax on dividends deemed contrary to the free movement of capital as compensation to employees of companies in the EU are not taken into account.

EU law on free movement of goods has contributed to significant efficiency gains for Swedish companies operating in export or import sector. The internal market importance for Swedish entrepreneurs is great. Swedish exports to EU countries accounted for about 57 percent of total exports in 2012.
For small and medium-sized enterprises a free immediate market creates opportunities for development. European Court of Justice shows that very few measures that restrict trade movement is accepted. Discriminatory or protectionist trade taxation is prohibited. It makes a very broad interpretation of what measures can be regarded as covert discrimination.

Swedish home market is part of the EU's common market. Of course, companies from other Member States have access to the Swedish market under the same conditions as domestic companies. Establishment of the internal market has given Swedish companies large concrete benefits. The provisions of the Treaty on freedom of movement and non-discrimination have created common rules for business and opened a new market. However, there are still barriers for firms to exploit the opportunities offered by the Treaty. The growing and highly complicated regulations are preventing companies to use resources as the single market.},
  author       = {Jovcic, Ofelia},
  keyword      = {skatterätt,Fåmansföretag,EU:s skatterätt.},
  language     = {swe},
  note         = {Student Paper},
  title        = {Hur påverkas fåmansföretag av EU-rätten i ett skatterättsligt perspektiv? Vilka skatterättsliga fördelar och nackdelar har EU:s lagstiftning medfört för fåmansbolag jämfört med tidigare lagstiftning?},
  year         = {2013},
}