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Koncernbegreppet och dess gränser ur ett rättsekonomiskt perspektiv

Rainea, Sandra LU (2015) LAGF03 20151
Department of Law
Faculty of Law
Abstract (Swedish)
Syftet med denna uppsats är att genom en rättsdogmatisk metod och ett rättsekonomiskt perspektiv, undersöka och analysera det ekonomiska respektive rättsliga koncernbegreppet.

Idag finns ingen allmänt gällande definition av begreppet koncern. En koncern rent associationsrättsligt uppstår när ett bolag innehar mer än hälften av andelarna i ett annat bolag. En koncern är aldrig ett beskattningssubjekt i sig utan bolagen i en koncern utgörs av självständiga juridiska personer, vilket betyder att deras ekonomiska förpliktelser inte berör de andra bolagen i koncernen. En koncern har vid uppfyllda förutsättningar rätt till resultatutjämnande åtgärder såsom koncernbidrag. Denna rätt ges om innehavet utgör minst 90 % i det mottagande bolaget. ... (More)
Syftet med denna uppsats är att genom en rättsdogmatisk metod och ett rättsekonomiskt perspektiv, undersöka och analysera det ekonomiska respektive rättsliga koncernbegreppet.

Idag finns ingen allmänt gällande definition av begreppet koncern. En koncern rent associationsrättsligt uppstår när ett bolag innehar mer än hälften av andelarna i ett annat bolag. En koncern är aldrig ett beskattningssubjekt i sig utan bolagen i en koncern utgörs av självständiga juridiska personer, vilket betyder att deras ekonomiska förpliktelser inte berör de andra bolagen i koncernen. En koncern har vid uppfyllda förutsättningar rätt till resultatutjämnande åtgärder såsom koncernbidrag. Denna rätt ges om innehavet utgör minst 90 % i det mottagande bolaget.

Den rättsekonomiska definitionen av en koncern å andra sidan tar inte hänsyn till det faktum att en koncern konstitueras av självständiga juridiska subjekt, utan bolagen betraktas som en ekonomisk enhet. Här finns inga krav gällande majoritet liknande de legala definitionerna utan det ska vara fråga om en enhetlig ledning där den gemensamma kontrollen och ett inflytande i de andra bolagen är av betydande vikt. En ekonomisk enhet betraktas oftast som en enda enhet även beträffande finansiering och resultatutjämningar.

Att hävda den ekonomiska enhetens giltighet i den svenska skatterätten kan tolkas som om att koncernbidrag kan utges trots att de rättsliga kraven gällande andelsmajoritet inte föreligger. Mötet mellan den legala och ekonomiska definitionen kan stundvis bli problematisk, då den rättsekonomiska aspekten på det hela åsidosätter hela den skatterättsliga tanken av vad som konstituerar en koncern. Uppsatsen tar fasta vid just denna problematik som uppstår när de ekonomiska och juridiska uppfattningarna krockar med varandra. I analysen diskuteras den ekonomiska definitionens hållbarhet i förhållande till de skatterättsliga koncernbidragsreglerna. Mot bakgrund av de i uppsatsen presenterade sakförhållanden blir slutsatsen att möjligheten till att betrakta en koncern som en ekonomisk enhet inte är hållbart ur en skatterättslig synpunkt. (Less)
Abstract
The main purpose of this essay is, through a legal dogmatic method, and a law and economics perspective, examine and analyse the distinctions between the economic and legal definition of corporate groups. A corporate group should hereby be understood as a parent-subsidiary corporation.

Today there is no common definition of a corporate group. The existing legal definitions establish that when a company owns more than half of the shares of another company, a corporate group is formed. The corporate group itself cannot be taxable. The separate companies shall be seen as two separate legal subjects, which means that their economic obligations do not affect the other companies in the corporate group. If a company owns more than 90 % of the... (More)
The main purpose of this essay is, through a legal dogmatic method, and a law and economics perspective, examine and analyse the distinctions between the economic and legal definition of corporate groups. A corporate group should hereby be understood as a parent-subsidiary corporation.

Today there is no common definition of a corporate group. The existing legal definitions establish that when a company owns more than half of the shares of another company, a corporate group is formed. The corporate group itself cannot be taxable. The separate companies shall be seen as two separate legal subjects, which means that their economic obligations do not affect the other companies in the corporate group. If a company owns more than 90 % of the shares of another company, there is a legal right to a group contribution. This is a way of balancing the result in the corporate group by transferring the profits and losses between the subsidiaries.

The economic theory does not contemplate the companies in the corporate group as separate legal objects, but as a single economic unit. There are different demands regarding the economic units structure in comparison with the legal corporate group. For example, in the single economic unit it does not exist rules regarding majority on a percentage basis. There are two requirements that constitute a single economic unit. First of all an actual control in the other company is needed, and second of all the corporations should be under a joint management. An economic unit is also seen as a unit pure financially, which includes the group contributions.

To acknowledge the single economic units validity in the Swedish tax legislation can be interpret as that the corporate group contribution can be given even though that the legal majority claims are not fulfilled. The meeting between the economic and legal definitions can be problematic, since the law and economic aspect of the whole puts aside the legal purpose with the corporate group regulations. The essay treats the problem that occurs when the economic and legal definition collides. In the analysis it’s discussed whether the economic definition is durable in relation to the tax legislation rules regarding corporate group contributions. In the light of the presented facts during the essay, the conclusion that is drawn in the analysis is that the economic definition is contradictory in some aspects in comparison to the tax legislation. (Less)
Please use this url to cite or link to this publication:
author
Rainea, Sandra LU
supervisor
organization
course
LAGF03 20151
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, Koncernbegrepp, Rättsekonomi, Associationsrätt, Ekonomisk enhet, Koncernbidrag.
language
Swedish
id
5431291
date added to LUP
2015-07-06 10:14:55
date last changed
2015-07-06 10:14:55
@misc{5431291,
  abstract     = {The main purpose of this essay is, through a legal dogmatic method, and a law and economics perspective, examine and analyse the distinctions between the economic and legal definition of corporate groups. A corporate group should hereby be understood as a parent-subsidiary corporation. 

Today there is no common definition of a corporate group. The existing legal definitions establish that when a company owns more than half of the shares of another company, a corporate group is formed. The corporate group itself cannot be taxable. The separate companies shall be seen as two separate legal subjects, which means that their economic obligations do not affect the other companies in the corporate group. If a company owns more than 90 % of the shares of another company, there is a legal right to a group contribution. This is a way of balancing the result in the corporate group by transferring the profits and losses between the subsidiaries. 

The economic theory does not contemplate the companies in the corporate group as separate legal objects, but as a single economic unit. There are different demands regarding the economic units structure in comparison with the legal corporate group. For example, in the single economic unit it does not exist rules regarding majority on a percentage basis. There are two requirements that constitute a single economic unit. First of all an actual control in the other company is needed, and second of all the corporations should be under a joint management. An economic unit is also seen as a unit pure financially, which includes the group contributions. 

To acknowledge the single economic units validity in the Swedish tax legislation can be interpret as that the corporate group contribution can be given even though that the legal majority claims are not fulfilled. The meeting between the economic and legal definitions can be problematic, since the law and economic aspect of the whole puts aside the legal purpose with the corporate group regulations. The essay treats the problem that occurs when the economic and legal definition collides. In the analysis it’s discussed whether the economic definition is durable in relation to the tax legislation rules regarding corporate group contributions. In the light of the presented facts during the essay, the conclusion that is drawn in the analysis is that the economic definition is contradictory in some aspects in comparison to the tax legislation.},
  author       = {Rainea, Sandra},
  keyword      = {Skatterätt,Koncernbegrepp,Rättsekonomi,Associationsrätt,Ekonomisk enhet,Koncernbidrag.},
  language     = {swe},
  note         = {Student Paper},
  title        = {Koncernbegreppet och dess gränser ur ett rättsekonomiskt perspektiv},
  year         = {2015},
}