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Gränsdragningen mellan hobby- och näringsverksamhet -förutsägbart för alla parter?

Jakobsson, Pia LU (2015) JUR091 20151
Department of Law
Abstract
The distinction between business activity and hobby according to the income tax legislation is often difficult to determine. There is also the distinction between economic activity and a non-economic activity according to the valued added tax (VAT) legislation. The difficulties especially apply to activities in certain fields that are cost-intensive, when the activities are no longer in a start-up phase, the person behind the activity has a large private interest at heart and the work is done during the leisure time.

For an activity to be classified as a business activity, it shall fulfill the business criteria, which means that it should be conducted professionally, independently and with profit. The difference between a business and... (More)
The distinction between business activity and hobby according to the income tax legislation is often difficult to determine. There is also the distinction between economic activity and a non-economic activity according to the valued added tax (VAT) legislation. The difficulties especially apply to activities in certain fields that are cost-intensive, when the activities are no longer in a start-up phase, the person behind the activity has a large private interest at heart and the work is done during the leisure time.

For an activity to be classified as a business activity, it shall fulfill the business criteria, which means that it should be conducted professionally, independently and with profit. The difference between a business and a hobby is that activities classified as hobby are considered to be non-profit in the person's leisure time. For an activity, no matter if it is classified as a hobby or not, and be classified as an economic activity it has to have the purpose to obtain income. Even if the business should be classified as a hobby or a business and an economic activity an overall assessment shall be done of all the objective circumstances in each individual case. Consideration should also be given to the periods before and after the current year which is up for review to see how the business has developed over time.

In this legal case study I have chosen to highlight the issue of the difficulties according to the subject, I have analyzed 28 cases. 20 out of 28 cases are related to the horse industry and the other cases are related to other activities such as motor sports and invention. The legal case study shows the conditions that are often factored into the overall assessment, but also the difficulties of predicting how the various authorities will assess the activity. The overall assessment of the objective circumstances can in different instances lead to completely different conclusions, even though the circumstances are apparently the same. This leads to the problem of evidence and how individuals can assess the same facts differently. It is also often difficult to see if certain conditions have been more important than others in the overall assessment. Sometimes it is even difficult to see what is included in the overall assessment. All this affects the legitimacy and credibility of the judicial procedure. (Less)
Abstract (Swedish)
Gränsdragningen mellan näringsverksamhet och hobby inkomstskattemässigt är många gånger svår att göra. Det gäller även gränsdragningen mellan ekonomisk verksamhet och inte ekonomisk verksamhet mervärdesskattemässigt. Speciellt gäller detta verksamheter inom vissa branscher som är kostnadsintensiva, när verksamheterna inte längre är i ett uppstartskede och när de gränsar till ett stort personligt fritidsintresse.

För att en verksamhet ska klassificeras som näringsverksamhet ska den uppfylla näringskriterierna, vilket innebär att den ska bedrivas yrkesmässigt, självständigt och med vinstsyfte. Skillnaden mellan näringsverksamhet och hobby är att verksamhet som klassificeras som hobby anses bedrivas utan vinstsyfte och på personens... (More)
Gränsdragningen mellan näringsverksamhet och hobby inkomstskattemässigt är många gånger svår att göra. Det gäller även gränsdragningen mellan ekonomisk verksamhet och inte ekonomisk verksamhet mervärdesskattemässigt. Speciellt gäller detta verksamheter inom vissa branscher som är kostnadsintensiva, när verksamheterna inte längre är i ett uppstartskede och när de gränsar till ett stort personligt fritidsintresse.

För att en verksamhet ska klassificeras som näringsverksamhet ska den uppfylla näringskriterierna, vilket innebär att den ska bedrivas yrkesmässigt, självständigt och med vinstsyfte. Skillnaden mellan näringsverksamhet och hobby är att verksamhet som klassificeras som hobby anses bedrivas utan vinstsyfte och på personens fritid. För att en verksamhet, oavsett om den klassificeras som hobby eller inte, ska klassificeras som ekonomisk verksamhet ska det i verksamheten finnas ett syfte att fortlöpande vinna intäkter. Vid både bedömningen om verksamheten ska klassificeras som hobby eller näringsverksamhet respektive ekonomisk verksamhet ska det göras en samlad bedömning av samtliga objektiva omständigheter i varje enskilt ärende. Hänsyn ska även tas till tidsperioder innan och efter det aktuella året som är föremål för prövning för att se hur verksamheten har utvecklats över tid.

I den rättsfallsstudie som utförts för att belysa problematiken med gränsdragningsfrågan har jag analyserat 28 ärenden. Av dessa är 20 ärenden förknippade med hästnäringen och övriga 8 ärenden kopplade till annan verksamhet, som tillexempel motorsport och uppfinning. I rättsfallsstudien framgår vilka omständigheter som ofta vägs in i den samlade bedömningen, men också svårigheten med att bland annat förutse hur de olika instanserna kommer att bedöma verksamheten. De samlade bedömningarna av de objektiva omständigheterna kan i olika instanser leda till helt olika slutsatser trots att omständigheterna är till synes desamma. Detta leder in på problematiken kring bevisvärdering och hur olika individer kan bedöma samma omständigheter olika. Det är ofta även svårt att se om vissa omständigheter har haft större betydelse än andra i den samlade bedömningen. Ibland är det till och med svårt att se vad som innefattas i den samlade bedömningen. Allt detta påverkar i sin tur legitimiteten och trovärdigheten för domstolsprocessen. (Less)
Please use this url to cite or link to this publication:
author
Jakobsson, Pia LU
supervisor
organization
alternative title
The distinction between hobby and business -predictable for all?
course
JUR091 20151
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt
language
Swedish
id
5472591
date added to LUP
2015-06-16 14:34:15
date last changed
2015-06-16 14:34:15
@misc{5472591,
  abstract     = {The distinction between business activity and hobby according to the income tax legislation is often difficult to determine. There is also the distinction between economic activity and a non-economic activity according to the valued added tax (VAT) legislation. The difficulties especially apply to activities in certain fields that are cost-intensive, when the activities are no longer in a start-up phase, the person behind the activity has a large private interest at heart and the work is done during the leisure time.
 
For an activity to be classified as a business activity, it shall fulfill the business criteria, which means that it should be conducted professionally, independently and with profit. The difference between a business and a hobby is that activities classified as hobby are considered to be non-profit in the person's leisure time. For an activity, no matter if it is classified as a hobby or not, and be classified as an economic activity it has to have the purpose to obtain income. Even if the business should be classified as a hobby or a business and an economic activity an overall assessment shall be done of all the objective circumstances in each individual case. Consideration should also be given to the periods before and after the current year which is up for review to see how the business has developed over time.
 
In this legal case study I have chosen to highlight the issue of the difficulties according to the subject, I have analyzed 28 cases. 20 out of 28 cases are related to the horse industry and the other cases are related to other activities such as motor sports and invention. The legal case study shows the conditions that are often factored into the overall assessment, but also the difficulties of predicting how the various authorities will assess the activity. The overall assessment of the objective circumstances can in different instances lead to completely different conclusions, even though the circumstances are apparently the same. This leads to the problem of evidence and how individuals can assess the same facts differently. It is also often difficult to see if certain conditions have been more important than others in the overall assessment. Sometimes it is even difficult to see what is included in the overall assessment. All this affects the legitimacy and credibility of the judicial procedure.},
  author       = {Jakobsson, Pia},
  keyword      = {skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Gränsdragningen mellan hobby- och näringsverksamhet -förutsägbart för alla parter?},
  year         = {2015},
}