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Koncerners etablering i EU- i ett svenskt och EU-rättsligt perspektiv

Rettegi, Rima LU (2015) JUR092 20151
Department of Law
Abstract (Swedish)
Uppsatsen ämnar redogöra för koncerners etablering i EU i ett svenskt och EU-rättsligt perspektiv. Detta sker genom att sätta den svenska skattelagstiftningen i ett EU-rättsligt sammanhang för att illustrera EU-rättens betydelse vid etablering. Nationella skattesystems regleringar har inte fullt ut harmoniserats med EU-rätten men EU-domstolens praxis har blivit en ledstjärna vad gäller förenligheten mellan nationella skatteregler och de fördragsstadgade rättigheterna.

Uppsatsen behandlar nationell skattelagstiftning, de fyra fördragsstadgade friheterna och praxis som påverkar utlandsetableringar av koncerner. Uppsatsen exemplifierar hur nationella regler kan rättfärdigas, har utvecklats och kan begränsas av EU-domstolens praxis och de... (More)
Uppsatsen ämnar redogöra för koncerners etablering i EU i ett svenskt och EU-rättsligt perspektiv. Detta sker genom att sätta den svenska skattelagstiftningen i ett EU-rättsligt sammanhang för att illustrera EU-rättens betydelse vid etablering. Nationella skattesystems regleringar har inte fullt ut harmoniserats med EU-rätten men EU-domstolens praxis har blivit en ledstjärna vad gäller förenligheten mellan nationella skatteregler och de fördragsstadgade rättigheterna.

Uppsatsen behandlar nationell skattelagstiftning, de fyra fördragsstadgade friheterna och praxis som påverkar utlandsetableringar av koncerner. Uppsatsen exemplifierar hur nationella regler kan rättfärdigas, har utvecklats och kan begränsas av EU-domstolens praxis och de fördragsstadgade friheterna rörande etablering.

Etableringslandets nationella lagstiftning ska gälla för såväl utländska, fysiska och juridiska personer. I det fall det finns nationella fördragsstridiga lagar som begränsar eller missgynnar etableringsfriheten kan dessa lagar godkännas om de står sig i kontext till ”rule of reason”-förutsättningarna. Nationella åtgärder som begränsar etableringsfriheten skall kunna motiveras utifrån ett trängande allmänintresse vilket konkretiseras i form av att man måste väga nyttan av den begränsande nationella lagstiftningen mot begränsningen av etableringsfriheten. Exempel på rättfärdigandegrunder som av EU-domstolen ansetts vara motiverade har bland andra varit skatteflykt (i den del det finns ett konstlat upplägg med syfte att undanhålla skatt), upprätthållandet av effektiv skatteuppbörd och skattekontroll för berörd medlemsstat, värnandet av skattesystemets inre sammanhang, territorialitetsprincipen, behovet av att bevara fördelningen av beskattningsrätten samt risken att förluster kan komma att beaktas två gånger.

Svensk lagstiftning innehåller regleringar för att i enlighet med neutralitetsprincipen undvika skev etablering inom EU pga. skattefördelar exempelvis koncernbidrags- och avdragsreglerna, CFC-lagstiftningen, ränteavdragsreglerna och Skatteflyktslagen. Det har varit föremål för diskussion i Sverige att viss lagstiftning ovan är alltför allmänt hållna och därmed inte skulle klara en EU-rättslig prövning. Detta genom bland annat SIAT-målets utökade krav på proportionalitetsprövningen, med att nationella skatteregler ska vara ”förutsebara och rättssäkra”. Det avgörande vid en sådan prövning är huruvida den nationella lagstiftaren har gjort det som kan göras för att lagen ska bli så tydlig som möjligt och hur effektiv lagstiftningen faktiskt är, enligt proportionalitetsbedömningen, samt huruvida effektiviteten och den allmänt hållna formuleringen hänger ihop. (Less)
Abstract
The essay intends to describe the establishment of groups of companies in the EU from a Swedish and EU legal perspective. This is done by putting Swedish tax legislation in an EU legal context to illustrate the significance of EU law in the establishment. National tax system regulations are not fully harmonized with EU law and the European Court of Justice has instead become a beacon in terms of the compatibility of national tax rules and treaties statutory rights.

The essay deals with national tax legislation, the four freedoms and EU practices that affect foreign establishments of groups of companies. The essay exemplifies how national rules can be justified, have been developed and may be limited by the European Court of Justice and... (More)
The essay intends to describe the establishment of groups of companies in the EU from a Swedish and EU legal perspective. This is done by putting Swedish tax legislation in an EU legal context to illustrate the significance of EU law in the establishment. National tax system regulations are not fully harmonized with EU law and the European Court of Justice has instead become a beacon in terms of the compatibility of national tax rules and treaties statutory rights.

The essay deals with national tax legislation, the four freedoms and EU practices that affect foreign establishments of groups of companies. The essay exemplifies how national rules can be justified, have been developed and may be limited by the European Court of Justice and the treaty decreed freedoms concerning establishment.

The national legislation of the country of establishment should apply to foreign, natural and legal persons. In case there are national treaty conflicting laws that limit or disadvantage the freedom of establishment, they can be approved if they don’t conflict with the "rule of reason" conditions. National measures restricting freedom of establishment may be justified with the general interest which is embodied in the form of having to weigh the benefits of the restrictive national legislation against the restriction of freedom of establishment. Examples of justifications by the European Court of Justice considered justified has among others been tax evasion (to the extent there is an artificial arrangement for the purpose of withholding tax), maintenance of an efficient tax system, the safeguarding of fiscal cohesion for the affected member state, the protection of the inner state of the tax system, the territoriality principle, the need to preserve the allocation of taxing rights and the risk that losses may be used twice.

Swedish legislation contains regulations in accordance with the principle of neutrality to avoid skewing of establishment within the EU due to tax benefits, for example, group contribution and deduction rules, the CFC legislation, the interest deduction rules and the Swedish tax evasion law. It has been under discussion in Sweden that certain legislation above is too general and therefore unjustifiable according to the European Court of Justice. This partly because of the increased demands on the proportionality test which is a result of the SIAT-case. The increased demands state that the national tax rules should be "predictable and legally secure". The decisive factor in such an assessment in the European court of Justice is whether the national legislator has done what can be done so that the law should be as clear as possible, and how effective the law actually is, according to the assessment of proportionality, and whether the efficiency and the general wording of the law are linked. (Less)
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author
Rettegi, Rima LU
supervisor
organization
alternative title
The establishment of groups of companies within the EU - from a Swedish and European legal perspective
course
JUR092 20151
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
EU-rätt, EU law, skatterätt, koncerner, etablering
language
Swedish
id
5426362
date added to LUP
2015-05-27 16:26:59
date last changed
2015-05-27 16:26:59
@misc{5426362,
  abstract     = {The essay intends to describe the establishment of groups of companies in the EU from a Swedish and EU legal perspective. This is done by putting Swedish tax legislation in an EU legal context to illustrate the significance of EU law in the establishment. National tax system regulations are not fully harmonized with EU law and the European Court of Justice has instead become a beacon in terms of the compatibility of national tax rules and treaties statutory rights.

The essay deals with national tax legislation, the four freedoms and EU practices that affect foreign establishments of groups of companies. The essay exemplifies how national rules can be justified, have been developed and may be limited by the European Court of Justice and the treaty decreed freedoms concerning establishment.

The national legislation of the country of establishment should apply to foreign, natural and legal persons. In case there are national treaty conflicting laws that limit or disadvantage the freedom of establishment, they can be approved if they don’t conflict with the "rule of reason" conditions. National measures restricting freedom of establishment may be justified with the general interest which is embodied in the form of having to weigh the benefits of the restrictive national legislation against the restriction of freedom of establishment. Examples of justifications by the European Court of Justice considered justified has among others been tax evasion (to the extent there is an artificial arrangement for the purpose of withholding tax), maintenance of an efficient tax system, the safeguarding of fiscal cohesion for the affected member state, the protection of the inner state of the tax system, the territoriality principle, the need to preserve the allocation of taxing rights and the risk that losses may be used twice.

Swedish legislation contains regulations in accordance with the principle of neutrality to avoid skewing of establishment within the EU due to tax benefits, for example, group contribution and deduction rules, the CFC legislation, the interest deduction rules and the Swedish tax evasion law. It has been under discussion in Sweden that certain legislation above is too general and therefore unjustifiable according to the European Court of Justice. This partly because of the increased demands on the proportionality test which is a result of the SIAT-case. The increased demands state that the national tax rules should be "predictable and legally secure". The decisive factor in such an assessment in the European court of Justice is whether the national legislator has done what can be done so that the law should be as clear as possible, and how effective the law actually is, according to the assessment of proportionality, and whether the efficiency and the general wording of the law are linked.},
  author       = {Rettegi, Rima},
  keyword      = {EU-rätt,EU law,skatterätt,koncerner,etablering},
  language     = {swe},
  note         = {Student Paper},
  title        = {Koncerners etablering i EU- i ett svenskt och EU-rättsligt perspektiv},
  year         = {2015},
}