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Vägen till ett nytt påföljdssystem – Dubbelbestraffningsförbudet i Europakonventionen och svensk sanktionering av överträdelser på skatteområdet

Billgert, Agnes LU (2015) LAGF03 20151
Department of Law
Faculty of Law
Abstract (Swedish)
Det huvudsakliga syftet med denna uppsats är att utreda den betydande
rättsutveckling som har skett avseende det svenska skatteområdets
påföljdssystem på senaste tiden. Dels redogörs för hur den nuvarande
lagstiftningen är utformad och hur den föreslås vara utformad i framtiden, dels undersöks vilken betydelse Europadomstolens avgörande i Zolotukhin mot Ryssland den 10 februari 2009 har haft för denna rättsutveckling.

I Sverige gäller Europakonventionen som lag och enligt konventionens
artikel 4 i tilläggsprotokoll 7 råder ett dubbelbestraffningsförbud.
Bestämmelsen ska garantera enskilda rättigheten att inte bli lagförd eller straffad två gånger för samma brott. Sedan skattetilläggsmöjligheten infördes år 1972 har enskilda kunnat... (More)
Det huvudsakliga syftet med denna uppsats är att utreda den betydande
rättsutveckling som har skett avseende det svenska skatteområdets
påföljdssystem på senaste tiden. Dels redogörs för hur den nuvarande
lagstiftningen är utformad och hur den föreslås vara utformad i framtiden, dels undersöks vilken betydelse Europadomstolens avgörande i Zolotukhin mot Ryssland den 10 februari 2009 har haft för denna rättsutveckling.

I Sverige gäller Europakonventionen som lag och enligt konventionens
artikel 4 i tilläggsprotokoll 7 råder ett dubbelbestraffningsförbud.
Bestämmelsen ska garantera enskilda rättigheten att inte bli lagförd eller straffad två gånger för samma brott. Sedan skattetilläggsmöjligheten infördes år 1972 har enskilda kunnat påföras skattetillägg och åtalas för skattebrott för en och samma oriktiga uppgift. Det har under många år diskuterats om denna möjlighet strider mot dubbelbestraffningsförbudet och länge ansågs det inte sannolikt att lagstiftningen bröt mot artikel 4. Den 10 februari 2009 kom emellertid Europadomstolens avgörande som förändrade tolkningen och tillämpningen av regeln. Efter det ifrågasattes om inte det svenska skattepåföljdssystemet vid en prövning skulle anses strida mot
dubbelbestraffningsförbudet men därefter angav både Regeringsrätten och
Högsta domstolen att det inte kunde anses vara oförenligt med
bestämmelsen. Först den 11 juni 2013 kom Högsta domstolens avgörande
som innebar ett underkännande av det svenska sanktioneringsförfarandet på grund av att det stred mot Europakonventionens förbud mot att straffas två gånger. Den 7 maj 2015 överlämnades en lagrådsremiss med förslag om ett nytt förfarande, i vilket en spärreglering föreslås införas i kombination med ett samlat förfarande i allmän domstol för de fall då både skattetilläggsbeslut och skattebrottsåtal kan vara aktuella. I skrivande stund har ännu inte remissvaren presenterats, men troligtvis kommer nya regler att träda i kraft den 1 januari 2016. (Less)
Abstract
The main purpose of this thesis is to investigate the significant legislative development regarding the Swedish law on sanctioning breaches of tax law.
It describes how the current legislation is designed and how it is proposed to be designed in the future. It also examines the role of the European Court of Human Rights’ ruling February 10th, 2009 in Zolotukhin v. Russia.

The European Convention on Human Rights is incorporated in Swedish law,
and under the Convention's Article 4 of Protocol 7 is a prohibition of double procedures and double punishments. This provision will ensure the right not to be tried or punished twice for the same offence. Since tax surcharge was introduced in 1972 it has been possible to apply tax surcharge and... (More)
The main purpose of this thesis is to investigate the significant legislative development regarding the Swedish law on sanctioning breaches of tax law.
It describes how the current legislation is designed and how it is proposed to be designed in the future. It also examines the role of the European Court of Human Rights’ ruling February 10th, 2009 in Zolotukhin v. Russia.

The European Convention on Human Rights is incorporated in Swedish law,
and under the Convention's Article 4 of Protocol 7 is a prohibition of double procedures and double punishments. This provision will ensure the right not to be tried or punished twice for the same offence. Since tax surcharge was introduced in 1972 it has been possible to apply tax surcharge and prosecute for tax offence regarding the same incorrect information. It has for many years been discussed if this possibility is conflicting to the prohibition of double punishment, but it was previously said that it was not likely that the order violated Article 4. On February 10th, 2009 however, the European Court of Human Rights’ ruling changed the interpretation and application of the rule on prohibition of double sanctions. After that, it was questioned if
the Swedish tax penalty system at a trial would be regarded as contrary to the prohibition, but both the Supreme Administrative Court and the
Supreme Court expressed that it could not be considered incompatible with the provision. It was not until June 11th, 2013 that the Supreme Court announced in a ruling that a rejection of the Swedish sanctioning procedure was necessary because it was conflicting to the European Convention on Human Rights prohibition of punishing twice. On May 7th, 2015 a report was sent to the Council on Legislation proposing a new system in which a blocking regulation is suggested in combination with having the same procedure for the tax surcharge and the tax crime in the court of general jurisdiction in cases of both. The responses have not yet been presented, but most likely a new law will enter into force on January 1st, 2016. (Less)
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author
Billgert, Agnes LU
supervisor
organization
course
LAGF03 20151
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt, straffrätt, dubbelbestraffning, skattetillägg, skattebrott
language
Swedish
id
5431586
date added to LUP
2015-07-03 14:57:30
date last changed
2015-07-03 14:57:30
@misc{5431586,
  abstract     = {The main purpose of this thesis is to investigate the significant legislative development regarding the Swedish law on sanctioning breaches of tax law.
It describes how the current legislation is designed and how it is proposed to be designed in the future. It also examines the role of the European Court of Human Rights’ ruling February 10th, 2009 in Zolotukhin v. Russia.

The European Convention on Human Rights is incorporated in Swedish law,
and under the Convention's Article 4 of Protocol 7 is a prohibition of double procedures and double punishments. This provision will ensure the right not to be tried or punished twice for the same offence. Since tax surcharge was introduced in 1972 it has been possible to apply tax surcharge and prosecute for tax offence regarding the same incorrect information. It has for many years been discussed if this possibility is conflicting to the prohibition of double punishment, but it was previously said that it was not likely that the order violated Article 4. On February 10th, 2009 however, the European Court of Human Rights’ ruling changed the interpretation and application of the rule on prohibition of double sanctions. After that, it was questioned if
the Swedish tax penalty system at a trial would be regarded as contrary to the prohibition, but both the Supreme Administrative Court and the
Supreme Court expressed that it could not be considered incompatible with the provision. It was not until June 11th, 2013 that the Supreme Court announced in a ruling that a rejection of the Swedish sanctioning procedure was necessary because it was conflicting to the European Convention on Human Rights prohibition of punishing twice. On May 7th, 2015 a report was sent to the Council on Legislation proposing a new system in which a blocking regulation is suggested in combination with having the same procedure for the tax surcharge and the tax crime in the court of general jurisdiction in cases of both. The responses have not yet been presented, but most likely a new law will enter into force on January 1st, 2016.},
  author       = {Billgert, Agnes},
  keyword      = {skatterätt,straffrätt,dubbelbestraffning,skattetillägg,skattebrott},
  language     = {swe},
  note         = {Student Paper},
  title        = {Vägen till ett nytt påföljdssystem – Dubbelbestraffningsförbudet i Europakonventionen och svensk sanktionering av överträdelser på skatteområdet},
  year         = {2015},
}