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Rättelse på eget initiativ – en granskning av bestämmelsernas ändamålsenlighet och rättssäkerhet

Rhodin, Hanna LU (2016) LAGF03 20161
Department of Law
Faculty of Law
Abstract
The rules of correction on ones own initiative, in the tax procedure law and tax prosecution law, give the taxpayer an opportunity to correct inaccurate information in a previous tax report. A taxpayer that provides inaccurate information in the declaration normally risks sanctions, either by penalty charge or prosecution for tax evasion. Corrections on ones own initiative discharge the taxpayers from any sanctions.

Recently, the rules have been thoroughly discussed because of their, what some believe, favorable rulings. A taxpayer who previously has declared incorrect data can escape relatively easily. A correction on ones own initiative results in a taxation of the six previous years (at its most) as well as exemption from charges.... (More)
The rules of correction on ones own initiative, in the tax procedure law and tax prosecution law, give the taxpayer an opportunity to correct inaccurate information in a previous tax report. A taxpayer that provides inaccurate information in the declaration normally risks sanctions, either by penalty charge or prosecution for tax evasion. Corrections on ones own initiative discharge the taxpayers from any sanctions.

Recently, the rules have been thoroughly discussed because of their, what some believe, favorable rulings. A taxpayer who previously has declared incorrect data can escape relatively easily. A correction on ones own initiative results in a taxation of the six previous years (at its most) as well as exemption from charges. This approach, however, shows only one side of the story. The number of corrections on taxpayers own initiative has increased significantly in recent years, resulting in the tax authority receiving both accurate data for the taxation and finances to the state treasury.

The purpose of this thesis is to critically analyze the rules by using the traditional judicial method. The main focus lies in investigating the effectiveness of the rules along with their legal certainty. The legislator has left a large part of the assessment to the law precedents. Accordingly, a comprehensive review on the basis of preliminary work and court decisions are made. Furthermore, a small empirical study of how the rules have been applied by the Court of Appeal in Stockholm is included. Based on the information offered an analysis of the effectiveness of the rules and their legal security is presented.

Finally, it appears that the practice of law raises both difficult assessment issues and complicated borderline cases. Further precedents are required in the area, in order to avoid ambiguities and to maintain uniformity in the application of the law as well as legal security. (Less)
Abstract (Swedish)
Reglerna om rättelse på eget initiativ i skatteförfarandelagen (2011:1244) och skattebrottslagen (1971:69) ger en skattskyldig möjlighet att rätta en oriktig uppgift i en tidigare deklaration. En skattskyldig som lämnar en oriktig uppgift i deklarationen riskerar annars normalt påföljd i form av skattetillägg eller åtal för skattebrott. Rättas den oriktiga uppgiften på eget initiativ undgår den skattskyldige alltså påföljd och beviljas ansvarsfrihet.

Reglerna har under de senaste månaderna diskuterats ingående på grund av deras, vad vissa menar, alltför förmånliga konsekvenser. En skattskyldig som underlåtit att deklarera inkomster kan relativt enkelt göra en rättelse, efterbeskattas sex år tillbaka i tiden och dessutom undvika... (More)
Reglerna om rättelse på eget initiativ i skatteförfarandelagen (2011:1244) och skattebrottslagen (1971:69) ger en skattskyldig möjlighet att rätta en oriktig uppgift i en tidigare deklaration. En skattskyldig som lämnar en oriktig uppgift i deklarationen riskerar annars normalt påföljd i form av skattetillägg eller åtal för skattebrott. Rättas den oriktiga uppgiften på eget initiativ undgår den skattskyldige alltså påföljd och beviljas ansvarsfrihet.

Reglerna har under de senaste månaderna diskuterats ingående på grund av deras, vad vissa menar, alltför förmånliga konsekvenser. En skattskyldig som underlåtit att deklarera inkomster kan relativt enkelt göra en rättelse, efterbeskattas sex år tillbaka i tiden och dessutom undvika skattetillägg alternativt åtal. Detta synsätt visar emellertid bara ena sidan av myntet. Genom att antalet rättelser på eget initiativ har ökat markant de senaste åren har staten fått in både korrekta uppgifter och finanser till statskassan.

Uppsatsens syfte är att, med utgångspunkt i en rättsdogmatisk metod, kritiskt granska reglerna om rättelse på eget initiativ. Fokus ligger huvudsakligen på att utreda reglernas ändamålsenlighet och rättssäkerhet. Lagstiftaren har överlåtit en stor del av bedömningen till praxis. En genomgripande genomgång med utgångspunkt i förarbeten och domstolsavgöranden inkluderas därför. Vidare görs en mindre empirisk undersökning av hur reglerna har tillämpats av Kammarrätten i Stockholm. Slutligen analyseras reglernas ändamålsenlighet och rättssäkerhet med utgångspunkt i gällande rätt och kammarrättsdomarna.

Sammanfattningsvis framkommer att gällande rätt ger upphov till både svåra bedömningsfrågor och komplicerade gränsdragningar. För att undvika tvetydigheter och för att upprätthålla enhetlighet och rättssäkerhet på området efterfrågas ytterligare prejudikat. (Less)
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author
Rhodin, Hanna LU
supervisor
organization
course
LAGF03 20161
year
type
M2 - Bachelor Degree
subject
keywords
Skatteförfarande, Skatterätt
language
Swedish
id
8874409
date added to LUP
2016-07-04 11:50:43
date last changed
2016-07-04 11:50:43
@misc{8874409,
  abstract     = {The rules of correction on ones own initiative, in the tax procedure law and tax prosecution law, give the taxpayer an opportunity to correct inaccurate information in a previous tax report. A taxpayer that provides inaccurate information in the declaration normally risks sanctions, either by penalty charge or prosecution for tax evasion. Corrections on ones own initiative discharge the taxpayers from any sanctions.

Recently, the rules have been thoroughly discussed because of their, what some believe, favorable rulings. A taxpayer who previously has declared incorrect data can escape relatively easily. A correction on ones own initiative results in a taxation of the six previous years (at its most) as well as exemption from charges. This approach, however, shows only one side of the story. The number of corrections on taxpayers own initiative has increased significantly in recent years, resulting in the tax authority receiving both accurate data for the taxation and finances to the state treasury.

The purpose of this thesis is to critically analyze the rules by using the traditional judicial method. The main focus lies in investigating the effectiveness of the rules along with their legal certainty. The legislator has left a large part of the assessment to the law precedents. Accordingly, a comprehensive review on the basis of preliminary work and court decisions are made. Furthermore, a small empirical study of how the rules have been applied by the Court of Appeal in Stockholm is included. Based on the information offered an analysis of the effectiveness of the rules and their legal security is presented. 

Finally, it appears that the practice of law raises both difficult assessment issues and complicated borderline cases. Further precedents are required in the area, in order to avoid ambiguities and to maintain uniformity in the application of the law as well as legal security.},
  author       = {Rhodin, Hanna},
  keyword      = {Skatteförfarande,Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Rättelse på eget initiativ – en granskning av bestämmelsernas ändamålsenlighet och rättssäkerhet},
  year         = {2016},
}