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Rättssäkerhet: ett lotteri? - Den skatterättsliga regleringen av lotterivinster tillämpad på Hearthstone

Hellewig, Lisa LU (2016) LAGF03 20162
Faculty of Law
Department of Law
Abstract (Swedish)
Intresset för e-sport har ökat markant de senaste åren. En av de mest populära e-sporterna är Hearthstone, som också är denna uppsats fokus. Idag är det lätt att tjäna pengar på e-sport, både som amatör och som professionell spelare. Med e-sportens framväxt uppkommer nya rättsliga frågor. Denna uppsats syftar till att besvara en av dem: tillgodoser den skatterättsliga regleringen av lotterivinster rättssäkerhetsvärden när den tillämpas på Hearthstone?

Uppsatsen inleds med att definiera vad som avses med rättssäkerhetsvärden. Genom att redogöra för Lon L. Fullers teori från The Morality of Law definieras det rättssäkerhetsbegrepp som uppsatsen baseras på. Med hjälp av en rättsdogmatisk metod redogörs sedermera för den gällande... (More)
Intresset för e-sport har ökat markant de senaste åren. En av de mest populära e-sporterna är Hearthstone, som också är denna uppsats fokus. Idag är det lätt att tjäna pengar på e-sport, både som amatör och som professionell spelare. Med e-sportens framväxt uppkommer nya rättsliga frågor. Denna uppsats syftar till att besvara en av dem: tillgodoser den skatterättsliga regleringen av lotterivinster rättssäkerhetsvärden när den tillämpas på Hearthstone?

Uppsatsen inleds med att definiera vad som avses med rättssäkerhetsvärden. Genom att redogöra för Lon L. Fullers teori från The Morality of Law definieras det rättssäkerhetsbegrepp som uppsatsen baseras på. Med hjälp av en rättsdogmatisk metod redogörs sedermera för den gällande skatterättsliga regleringen av lotterivinster. Då det inte finns någon rättsdogmatisk litteratur om beskattning av e-sport används i stället lagstiftning, förarbeten och praxis för att klargöra och systematisera gällande rätt. Inledningsvis redogörs för hur lotterivinster hanteras i inkomstskattelagen (1999:1229), IL. Vinster från ett lotteri anordnat inom det Europeiska ekonomiska samarbetsområdet, EES, är skattefria. Lotteri definieras dock inte i IL, definitionen finns i stället att finna i 3 § lotterilagen (1994:1000), LL. Den största delen av avsnittet ägnas därför åt lotteridefinitionen. Inledningsvis redogörs för hur 3 § LL är uppbyggd och hur rekvisit ska tolkas och förstås enligt förarbeten och praxis. Den gränsdragningsproblematik mellan lotteri och tävling som ofta uppkommer behandlas avslutningsvis genom att undersöka hur den har kommenterats i förarbeten och lösts i praxis.

I nästföljande avsnitt tillämpas gällande rätt så som den beskrivits på Hearthstone. Där påvisas att 3 § LL är svårtillämpad på Hearthstone. Det beror framför allt på att rekvisiten i 3 § tredje stycket LL inte har definierats och att 3 § andra stycket LL är motsägelsefull då den tillämpas på Hearthstone i förhållande till förarbeten. Någon slutsats kring huruvida Hearthstone är ett lotteri eller ej nås inte. Detta ligger dock utanför uppsatsens syfte.

I uppsatsens analytiska del appliceras teorin om rättssäkerhet på den skatterättsliga regleringen av lotterivinster då den tillämpas på Hearthstone. Genom att undersöka om rättssäkerhetskriterierna tillgodoses då 3 § LL tillämpas på Hearthstone nås syftet med uppsatsen. Alla rättssäkerhetskriterier utom klarhetskriteriet uppfylls (huruvida kravet på kongruens uppfylls återstår att se). Bristen på klarhet är enligt min åsikt så stor att den inte kan vägas upp av andra rättssäkerhetskriterier. Slutsatsen är således att den skatterättsliga regleringen av lotterivinster inte tillgodoser rättssäkerhetsvärden när den tillämpas på Hearthstone. (Less)
Abstract
E-sports have gained huge recognition over the past few years. One of the most popular e-sports is Hearthstone, which also is the focus of this essay. Nowadays it is easy to make money on e-sports, both as an amateur and as a professional player. As e-sports grow, new legal matters arise. The purpose of this essay is to answer one of these new legal questions: does the regulation of lotteries in the Swedish income taxation act (inkomstskattelagen (1999:1229), IL) meet the rule of law when it is applied on Hearthstone?

The definition of rule of law is based on the theory of Lon L. Fuller presented in The Morality of Law. The first part of this essay is therefore designated to define the term rule of law. By using a legal dogmatic method,... (More)
E-sports have gained huge recognition over the past few years. One of the most popular e-sports is Hearthstone, which also is the focus of this essay. Nowadays it is easy to make money on e-sports, both as an amateur and as a professional player. As e-sports grow, new legal matters arise. The purpose of this essay is to answer one of these new legal questions: does the regulation of lotteries in the Swedish income taxation act (inkomstskattelagen (1999:1229), IL) meet the rule of law when it is applied on Hearthstone?

The definition of rule of law is based on the theory of Lon L. Fuller presented in The Morality of Law. The first part of this essay is therefore designated to define the term rule of law. By using a legal dogmatic method, the following part of the essay presents the regulation of lotteries in IL. Since there is no legal doctrine on the subject of taxation on e-sports, the law, preparatory works and legal practice are used to clarify and systemise the contents of the law de lege lata. Prizes from lotteries held within the European Economic Area are, according to chapter 8 paragraph 3 IL, freed from taxation. The term lottery is however not defined in IL, instead the definition is to be found in paragraph 3 of the Swedish lottery law (lotterilagen (1994:1000), LL). Since the definition of lotteries is crucial in terms of knowing which prizes that are tax-free, the lottery definition in paragraph 3 LL is thoroughly recited. Both in terms of how the sections of the paragraph are connected to each other, and in terms of how the requirements are to be interpreted and understood according to preparatory works and legal practice. A question that often arises is how to separate a lottery from a competition. By examining how the demarcation has been solved in practice and how it has been discussed in preparatory works, the essay attends to this matter.

The next part of the essay applies the law as described in the previous chapter on Hearthstone. The conclusion is that the lottery definition in paragraph 3 LL is difficult to apply on Hearthstone. The primary reasons behind that conclusion are that the requirements of paragraph 3 section three LL have not been defined and that paragraph 3 section two LL is contradictory in relation to preparatory works when applied on Hearthstone. A conclusion concerning if Hearthstone can be defined as a lottery is not reached, but that lies beyond the purpose of this essay.

In the analytic part of the essay the theory presented in the beginning is applied on the regulation of lotteries in IL when it is applied on Hearthstone. All criteria that the rule of law is based upon are met, except the criterion of clarity of laws (if the criterion of congruence is met is yet to be seen). The lack of clarity is, in my opinion, so big that it cannot be outweighed by the criteria that are fulfilled. The conclusion is consequently that the regulation of lotteries in IL does not meet the rule of law when applied on Hearthstone. (Less)
Please use this url to cite or link to this publication:
author
Hellewig, Lisa LU
supervisor
organization
course
LAGF03 20162
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, E-sport, Rättssäkerhet
language
Swedish
id
8896511
date added to LUP
2017-02-08 11:26:30
date last changed
2017-02-08 11:26:30
@misc{8896511,
  abstract     = {E-sports have gained huge recognition over the past few years. One of the most popular e-sports is Hearthstone, which also is the focus of this essay. Nowadays it is easy to make money on e-sports, both as an amateur and as a professional player. As e-sports grow, new legal matters arise. The purpose of this essay is to answer one of these new legal questions: does the regulation of lotteries in the Swedish income taxation act (inkomstskattelagen (1999:1229), IL) meet the rule of law when it is applied on Hearthstone?

The definition of rule of law is based on the theory of Lon L. Fuller presented in The Morality of Law. The first part of this essay is therefore designated to define the term rule of law. By using a legal dogmatic method, the following part of the essay presents the regulation of lotteries in IL. Since there is no legal doctrine on the subject of taxation on e-sports, the law, preparatory works and legal practice are used to clarify and systemise the contents of the law de lege lata. Prizes from lotteries held within the European Economic Area are, according to chapter 8 paragraph 3 IL, freed from taxation. The term lottery is however not defined in IL, instead the definition is to be found in paragraph 3 of the Swedish lottery law (lotterilagen (1994:1000), LL). Since the definition of lotteries is crucial in terms of knowing which prizes that are tax-free, the lottery definition in paragraph 3 LL is thoroughly recited. Both in terms of how the sections of the paragraph are connected to each other, and in terms of how the requirements are to be interpreted and understood according to preparatory works and legal practice. A question that often arises is how to separate a lottery from a competition. By examining how the demarcation has been solved in practice and how it has been discussed in preparatory works, the essay attends to this matter.

The next part of the essay applies the law as described in the previous chapter on Hearthstone. The conclusion is that the lottery definition in paragraph 3 LL is difficult to apply on Hearthstone. The primary reasons behind that conclusion are that the requirements of paragraph 3 section three LL have not been defined and that paragraph 3 section two LL is contradictory in relation to preparatory works when applied on Hearthstone. A conclusion concerning if Hearthstone can be defined as a lottery is not reached, but that lies beyond the purpose of this essay. 

In the analytic part of the essay the theory presented in the beginning is applied on the regulation of lotteries in IL when it is applied on Hearthstone. All criteria that the rule of law is based upon are met, except the criterion of clarity of laws (if the criterion of congruence is met is yet to be seen). The lack of clarity is, in my opinion, so big that it cannot be outweighed by the criteria that are fulfilled. The conclusion is consequently that the regulation of lotteries in IL does not meet the rule of law when applied on Hearthstone.},
  author       = {Hellewig, Lisa},
  keyword      = {Skatterätt,E-sport,Rättssäkerhet},
  language     = {swe},
  note         = {Student Paper},
  title        = {Rättssäkerhet: ett lotteri? - Den skatterättsliga regleringen av lotterivinster tillämpad på Hearthstone},
  year         = {2016},
}