Huvudsakligen affärsmässigt motiverat - En analys av begreppets betydelse i 24 kap inkomstskattelagen
(2014) LAGF03 20142Department of Law
Faculty of Law
- Abstract (Swedish)
- I sitt arbete mot att förhindra skatteplaneringsförfaranden har lagstiftaren i inkomstskattelagen infört begränsningar mot rätten till att dra av ränteutgifterna för koncerninterna lån. Vid lagstiftningens införande kom detta endast att gälla lån som hänförde sig till förvärv av delägarrätter men då lagstiftningens syfte inte ansågs uppnås utvidgades reglerna till att omfatta alla interna lån. Lagreglerings syfte var att begräsningen endast skulle träffa transaktioner som var av skatteplaneringsskäl och att lån som var att anses som affärsmässigt motiverade inte skulle påverkas av ränteavdragsbegräsningen. Av denna anledning valde lagstiftaren att ta in ett undantag till begräsningen, den så kallade ventilen.
Ventilen innebär att om... (More) - I sitt arbete mot att förhindra skatteplaneringsförfaranden har lagstiftaren i inkomstskattelagen infört begränsningar mot rätten till att dra av ränteutgifterna för koncerninterna lån. Vid lagstiftningens införande kom detta endast att gälla lån som hänförde sig till förvärv av delägarrätter men då lagstiftningens syfte inte ansågs uppnås utvidgades reglerna till att omfatta alla interna lån. Lagreglerings syfte var att begräsningen endast skulle träffa transaktioner som var av skatteplaneringsskäl och att lån som var att anses som affärsmässigt motiverade inte skulle påverkas av ränteavdragsbegräsningen. Av denna anledning valde lagstiftaren att ta in ett undantag till begräsningen, den så kallade ventilen.
Ventilen innebär att om skuldförhållandet visar sig vara huvudsakligen affärsmässigt motiverat medges avdrag för det långivande företagets ränteutgifter. Stor kritik väcktes av remissinstanserna om att begreppet var vagt och att tillämpningen skulle bli skönsmässig. I de riktlinjer som företagarna skulle ta i beaktan var att det främst skall ligga sunda och företagsekonomiska övervägande bakom transaktionerna. I den senare praxis som har utvecklats har det visat sig vara svårare än så. Det har ifrågasatts om inte lagregleringen träffar fler skuldförhållanden än vad den är avsedd för. Skatteverket anklagas för att systematiskt kunna ifrågasätta företags interna lån, delvis på grund av vagheten i begreppet och delvis på en extensiv tolkning av lagtexten. Frågan är vilka avvägningar som måste göras för att visa på affärsmässighet. Får det finnas några som helst skattemässiga övervägningar och måste aktiebolag, vid möjlighet, välja en alternativ finansieringsmetod när det kommer till att finansiera ett dotterbolags verksamhet? Bristande praxis och vägledningen i förarbeten ger inga svar på dessa frågor och förutsägbarheten i lagstiftningen kan ifrågasättas. (Less) - Abstract
- In the legislator’s work towards preventing tax evasion, the legislator introduced restrictions against deduction of interest expenses relating to inter corporate loans. At first, the adjudication process only applied to loans that were attributable to the acquisition of ownership rights within the corporation. But when the purpose of the law was not considered to be achieved, the legislation was expanded to include all loans regardless of its use. The intention was that the restriction would only apply to transactions that were of tax evasion reasons and loans regarded as commercially motivated would not be affected. For this reason, an exemption of the limitations was introduced, the so-called valve.
The valve stipulates that if the... (More) - In the legislator’s work towards preventing tax evasion, the legislator introduced restrictions against deduction of interest expenses relating to inter corporate loans. At first, the adjudication process only applied to loans that were attributable to the acquisition of ownership rights within the corporation. But when the purpose of the law was not considered to be achieved, the legislation was expanded to include all loans regardless of its use. The intention was that the restriction would only apply to transactions that were of tax evasion reasons and loans regarded as commercially motivated would not be affected. For this reason, an exemption of the limitations was introduced, the so-called valve.
The valve stipulates that if the debt is found to be of mainly business reasons deduction can be made for the lending company’s interest expenses. Criticism arose by the consultation bodies that the regulation was vague and that the application of the law would be discretionary. The guidelines that were given establish that the transaction has to serve common commercial considerations. In the developed court practice this has been proven to be more difficult. The legislation has been questioned and accused of affecting more transactions than it is intended for. The Swedish Tax Agency has been accused of systematically questioning internal loans within a corporate, partly because of the vagueness of the term and partly because of a extensive interpretation. An issue concerning what considerations companies must been taking in conduct to grant a deduction arose. Can companies take any tax considerations at all into account and are they, where the option is given, forced to choose an alternative method of financing when it comes to financing a subsidiary business? Lack of practice and guidance in the legislative history gives no answers to these questions and the predictability of the law is questionable. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/4924885
- author
- Schander, Victor LU
- supervisor
- organization
- course
- LAGF03 20142
- year
- 2014
- type
- M2 - Bachelor Degree
- subject
- keywords
- Skatterätt, affärsmässigt motiverat, ventilen, skatteplanering, ränteavdrag, företagsbeskattning
- language
- Swedish
- id
- 4924885
- date added to LUP
- 2015-01-30 14:04:53
- date last changed
- 2015-01-30 14:04:53
@misc{4924885,
abstract = {{In the legislator’s work towards preventing tax evasion, the legislator introduced restrictions against deduction of interest expenses relating to inter corporate loans. At first, the adjudication process only applied to loans that were attributable to the acquisition of ownership rights within the corporation. But when the purpose of the law was not considered to be achieved, the legislation was expanded to include all loans regardless of its use. The intention was that the restriction would only apply to transactions that were of tax evasion reasons and loans regarded as commercially motivated would not be affected. For this reason, an exemption of the limitations was introduced, the so-called valve.
The valve stipulates that if the debt is found to be of mainly business reasons deduction can be made for the lending company’s interest expenses. Criticism arose by the consultation bodies that the regulation was vague and that the application of the law would be discretionary. The guidelines that were given establish that the transaction has to serve common commercial considerations. In the developed court practice this has been proven to be more difficult. The legislation has been questioned and accused of affecting more transactions than it is intended for. The Swedish Tax Agency has been accused of systematically questioning internal loans within a corporate, partly because of the vagueness of the term and partly because of a extensive interpretation. An issue concerning what considerations companies must been taking in conduct to grant a deduction arose. Can companies take any tax considerations at all into account and are they, where the option is given, forced to choose an alternative method of financing when it comes to financing a subsidiary business? Lack of practice and guidance in the legislative history gives no answers to these questions and the predictability of the law is questionable.}},
author = {{Schander, Victor}},
language = {{swe}},
note = {{Student Paper}},
title = {{Huvudsakligen affärsmässigt motiverat - En analys av begreppets betydelse i 24 kap inkomstskattelagen}},
year = {{2014}},
}