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Den verkliga innebörden av genomsyn

Stålblad, Victor LU and Koffner, Fredrik LU (2015) JUR091 20151
Department of Law
Abstract
Principle of transparency, comprehensive assessment and real meaning are just some of the concepts used in the doctrine of this debated approach. Many tax experts and expert lawyers have long debated whether the Supreme Administrative Court in addition to the tax evasion law applies a special approach to deal with particularly offensive cases of tax avoidance practices. Above all two directions can be distinguished; either that the Supreme Administrative Court use a particular tax law method of interpretation of legal transactions, by which the Court sees the big picture and takes both the civil law and the economic consequences of the transactions as well as the taxpayer's motives into account, or that there isn’t any support for the... (More)
Principle of transparency, comprehensive assessment and real meaning are just some of the concepts used in the doctrine of this debated approach. Many tax experts and expert lawyers have long debated whether the Supreme Administrative Court in addition to the tax evasion law applies a special approach to deal with particularly offensive cases of tax avoidance practices. Above all two directions can be distinguished; either that the Supreme Administrative Court use a particular tax law method of interpretation of legal transactions, by which the Court sees the big picture and takes both the civil law and the economic consequences of the transactions as well as the taxpayer's motives into account, or that there isn’t any support for the existence of such a method, instead that the court completely leans against the civil law in their assessments.

Our thesis shows that there may however be a path between these two, where the Supreme Administrative Court seems to determine the legal transactions individually based on civil law, but then seems to make an overall assessment of such legal transactions, which in some cases go beyond what is possible according to civil law. In this regard, it is mainly the overall perspective that is broad, rather than the assessment of the legal transactions as such. In civil law, it is possible to see paired contracts, but from a tax perspective it can actually be questioned whether the Supreme Administrative Court's holistic approach is even broader than that.

As for the actual assessment of legal transactions an assessment of objectively ascertainable circumstances is done. Primarily are objective circumstances taken into account, but also some subjective circumstances in order to establish the correct figures in question are taken into account. However, possible tax motives are as it seems completely irrelevant to regard. Furthermore, we believe there are clear signs that fiscal considerations sometimes are applied so that the legal transactions are given a slightly different meaning than what normally is applied in civil law. Whether the Supreme Administrative Court in these cases goes beyond the civil law interpretation of the legal transaction, and creates a tax law meaning, or if it only addresses civil law outliers, is however uncertain. (Less)
Abstract (Swedish)
Genomsyn, helhetsbedömning och verklig innebörd är bara några av de begrepp som används i doktrin för denna omtvistade företeelse. Många skatteexperter och sakkunniga jurister har under lång tid diskuterat huruvida HFD vid sidan av skatteflyktslagen tillämpar ett speciellt tillvägagångssätt för att komma till rätta med särskilt stötande fall av skatteundvikande förfaranden. Framförallt två riktningar kan urskiljas; antingen att HFD använder sig av en bestämd skatterättslig metod för tolkning av rättshandlingar, varigenom domstolen ser till helheten och beaktar såväl de civilrättsliga som de ekonomiska konsekvenserna av transaktionerna samt den skattskyldiges motiv, eller att det inte finns något som helst stöd för att det existerar en... (More)
Genomsyn, helhetsbedömning och verklig innebörd är bara några av de begrepp som används i doktrin för denna omtvistade företeelse. Många skatteexperter och sakkunniga jurister har under lång tid diskuterat huruvida HFD vid sidan av skatteflyktslagen tillämpar ett speciellt tillvägagångssätt för att komma till rätta med särskilt stötande fall av skatteundvikande förfaranden. Framförallt två riktningar kan urskiljas; antingen att HFD använder sig av en bestämd skatterättslig metod för tolkning av rättshandlingar, varigenom domstolen ser till helheten och beaktar såväl de civilrättsliga som de ekonomiska konsekvenserna av transaktionerna samt den skattskyldiges motiv, eller att det inte finns något som helst stöd för att det existerar en sådan metod, utan att domstolen helt och hållet lutar sig mot civilrätten i sina bedömningar.

Vår utredning visar dock att det kan finnas en väg emellan dessa två, där HFD synes utgå från civilrätten vid bestämmandet av rättshandlingarna var för sig, men sedan tycks göra en sammantagen bedömning av dem som i vissa fall går utöver vad som är civilrättsligt möjligt. I detta avseende är det framför allt helhetssynen som är extensiv, snarare än bedömningen av rättshandlingarna som sådan. Civilrättsligt är det möjligt att se ihop kopplade avtal, men skatterättsligt kan det ifrågasättas om inte HFD:s helhetssyn är vidare än så.

Vad gäller själva bedömningen av rättshandlingarna görs det en bedömning av sakligt konstaterbara omständigheter. Främst beaktas då objektiva omständigheter men även enstaka subjektiva omständigheter så som den rättshandlandes avsikt är betydelsefulla för att fastställa vilka rättsfigurer det är fråga om. Däremot förefaller eventuella skattemässiga motiv helt och hållet sakna betydelse vid denna bedömning. Vidare tycker vi oss kunna skönja att skattemässiga hänsyn ibland tas på så sätt att rättshandlingarna ges en något annan betydelse än vad som normalt gäller inom civilrätten. Huruvida domstolen i dessa fall går utanför den civilrättsliga betydelsen av rättshandlingen och skapar en skatterättslig innebörd, eller om det bara handlar om civilrättsliga ytterligheter är dock ovisst. (Less)
Please use this url to cite or link to this publication:
author
Stålblad, Victor LU and Koffner, Fredrik LU
supervisor
organization
alternative title
The real meaning of principle of transparency
course
JUR091 20151
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Verklig innebörd, Genomsyn, Skatterätt
language
Swedish
id
7456187
date added to LUP
2015-06-30 17:37:10
date last changed
2015-06-30 17:37:10
@misc{7456187,
  abstract     = {Principle of transparency, comprehensive assessment and real meaning are just some of the concepts used in the doctrine of this debated approach. Many tax experts and expert lawyers have long debated whether the Supreme Administrative Court in addition to the tax evasion law applies a special approach to deal with particularly offensive cases of tax avoidance practices. Above all two directions can be distinguished; either that the Supreme Administrative Court use a particular tax law method of interpretation of legal transactions, by which the Court sees the big picture and takes both the civil law and the economic consequences of the transactions as well as the taxpayer's motives into account, or that there isn’t any support for the existence of such a method, instead that the court completely leans against the civil law in their assessments.

Our thesis shows that there may however be a path between these two, where the Supreme Administrative Court seems to determine the legal transactions individually based on civil law, but then seems to make an overall assessment of such legal transactions, which in some cases go beyond what is possible according to civil law. In this regard, it is mainly the overall perspective that is broad, rather than the assessment of the legal transactions as such. In civil law, it is possible to see paired contracts, but from a tax perspective it can actually be questioned whether the Supreme Administrative Court's holistic approach is even broader than that.

As for the actual assessment of legal transactions an assessment of objectively ascertainable circumstances is done. Primarily are objective circumstances taken into account, but also some subjective circumstances in order to establish the correct figures in question are taken into account. However, possible tax motives are as it seems completely irrelevant to regard. Furthermore, we believe there are clear signs that fiscal considerations sometimes are applied so that the legal transactions are given a slightly different meaning than what normally is applied in civil law. Whether the Supreme Administrative Court in these cases goes beyond the civil law interpretation of the legal transaction, and creates a tax law meaning, or if it only addresses civil law outliers, is however uncertain.},
  author       = {Stålblad, Victor and Koffner, Fredrik},
  keyword      = {Verklig innebörd,Genomsyn,Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Den verkliga innebörden av genomsyn},
  year         = {2015},
}