Advanced

Den skatterättsliga legalitetsprincipen utifrån skatteflyktslagens tillämpning - Med en jämförelse av rättssäkerheten vid beskattning respektive bestraffning

Nyberg Andersson, Markus LU (2016) LAGF03 20162
Department of Law
Faculty of Law
Abstract (Swedish)
Legalitetsprincipen är av yttersta vikt för tillförsäkrande av enskildas rättssäkerhet, vilken säkerställs genom att den offentliga maktutövningen inte får vara godtycklig eller oförutsebar. Eftersom skatteflyktslagen sedan dess tillkomst kritiserats för att medföra en analog skattelagstillämpning oförenlig med legalitetsprincipen, och den skatterättsliga legalitetsprincipens innebörd och ställning varit omtvistad och delvis oklar, har en genomlysning av problematiken varit motiverad.

Uppsatsen behandlar den skatterättsliga legalitetsprincipens innebörd och ställning utifrån skatteflyktslagens tillämpning, samt huruvida legalitetsprincipen inom straffrätten ger enskilda ett starkare rättsäkerhetsskydd. Utifrån doktrin och rättspraxis... (More)
Legalitetsprincipen är av yttersta vikt för tillförsäkrande av enskildas rättssäkerhet, vilken säkerställs genom att den offentliga maktutövningen inte får vara godtycklig eller oförutsebar. Eftersom skatteflyktslagen sedan dess tillkomst kritiserats för att medföra en analog skattelagstillämpning oförenlig med legalitetsprincipen, och den skatterättsliga legalitetsprincipens innebörd och ställning varit omtvistad och delvis oklar, har en genomlysning av problematiken varit motiverad.

Uppsatsen behandlar den skatterättsliga legalitetsprincipens innebörd och ställning utifrån skatteflyktslagens tillämpning, samt huruvida legalitetsprincipen inom straffrätten ger enskilda ett starkare rättsäkerhetsskydd. Utifrån doktrin och rättspraxis undersöks såväl skatteflyktslagens förenlighet med legalitetsprincipen, som legalitetsprincipens genomslag inom skatte- respektive straffrätten. Vidare utreds anledningen till att skatteflyktslagens tillämpning ansetts oförenlig med legalitetsprincipen, samt vilken innebörd och ställning legalitetsprincipen tillmäts vid bekämpandet av skatteflykt. Genom en jämförelse med legalitetsprincipen inom straffrätten undersöks om den på straffrättens område tillförsäkrar enskilda ett starkare rättssäkerhetsskydd.

För uppnående av uppsatsens syfte undersöks tre frågeställningar: om skatteflyktslagens tillämpning är förenlig med den skatterättsliga legalitetsprincipen, om legalitetsprincipens innebörd och ställning inom straffrätten medför ett starkare rättsäkerhetsskydd, samt om rättssäkerheten genom skatteflyktslagens tillämpning inskränkts på skatterättens område, och – om så är fallet – huruvida inskränkningen är motiverad. Slutsatserna av undersökningen är att skatteflyktslagens tillämpning sträcker sig utöver ordinarie lagtolkningsmetoder, men är förenlig med den skatterättsliga legalitetsprincipen eftersom tillämpningen uppfyller föreskriftskravet genom stöd i skatteflyktslagen. Problemet består istället av att skatteflyktslagens generalklausul är alltför obestämt utformad och att beskattningen därför är oförutsebar, vilket inskränker enskildas rättssäkerhet inom skatterätten. Legalitetsprincipen har en tydligare lagreglering inom straffrätten och i rättspraxis tas större hänsyn till principen, vilket medför en starkare rättssäkerhet på straffrättens område. Skatteflyktslagens funktion och utformning kan ändå – trots att enskildas rättssäkerhet i viss mån inskränkts – anses nödvändig mot bakgrund av de samhällsintressen den återspeglar. (Less)
Abstract
The principle of legality is of utmost importance to ensure the legal certainty of individuals, which is ensured by preventing that the exercise of public authority is arbitrary or unpredictable. Since the creation of the tax evasion law, the law has been criticized for its analogical application of tax laws and its incompatibility with the principle of legality. Additionally, the meaning and status of the principle of legality within the area of tax law has been disputed and is partly unclear. Therefore, a review of the problems has been justified.

This essay deals with the meaning and status of the principle of legality within the area of tax law on the basis of the application of the tax evasion law, furthermore it questions whether... (More)
The principle of legality is of utmost importance to ensure the legal certainty of individuals, which is ensured by preventing that the exercise of public authority is arbitrary or unpredictable. Since the creation of the tax evasion law, the law has been criticized for its analogical application of tax laws and its incompatibility with the principle of legality. Additionally, the meaning and status of the principle of legality within the area of tax law has been disputed and is partly unclear. Therefore, a review of the problems has been justified.

This essay deals with the meaning and status of the principle of legality within the area of tax law on the basis of the application of the tax evasion law, furthermore it questions whether the principle of legality within the area of criminal law gives individuals a stronger legal certainty. Whether the tax evasion law complies with the principle of legality, and what impact the principle of legality has within the areas of tax law and criminal law, are examined on the basis of doctrine and jurisprudence. Furthermore, it is investigated why the application of the tax evasion law has been considered incompatible with the principle of legality, as well as what meaning and status the principle of legality is given when countering tax evasion. By comparison with the principle of legality within criminal law, it is examined whether it provides individuals with a stronger legal certainty.

To achieve the purpose of the essay it examines three questions: if the application of the tax evasion law is consistent with the principle of legality within the area of tax law; whether the meaning and status of the principle of legality within criminal law entails a stronger legal certainty; and if legal certainty is restricted within the area of tax law through the application of the tax evasion law, and – if so – whether the restriction is justified. The conclusions of the essay are that the application of the tax evasion law extends beyond the ordinary interpretation methods, but it is compatible with the principle of legality with the area of tax law, because the application meets the regulatory requirement of the principle by having a legal basis in the tax evasion law. The problem is rather that the general clause of the tax evasion law is too vague and that taxation is therefore unpredictable, which restricts the legal certainty of individuals within the area of tax law. The principle of legality has a clearer legal regulation within the criminal law, and the criminal courts take greater account of the principle, which results in a stronger legal certainty in criminal matters. The function and design of the tax evasion law can still – even though the legal certainty of individuals to some extent gets restricted – be considered necessary in the light of the social interests it reflects. (Less)
Please use this url to cite or link to this publication:
author
Nyberg Andersson, Markus LU
supervisor
organization
course
LAGF03 20162
year
type
M2 - Bachelor Degree
subject
keywords
Legalitetsprincipen, skatterätt, straffrätt, rättssäkerhet, beskattning, bestraffning, föreskriftskrav, analogiförbud, analog tillämpning, skattelagstillämpning, skatteflyktslagen, skatteflykt
language
Swedish
id
8897437
date added to LUP
2017-02-13 08:22:15
date last changed
2017-02-13 08:22:15
@misc{8897437,
  abstract     = {The principle of legality is of utmost importance to ensure the legal certainty of individuals, which is ensured by preventing that the exercise of public authority is arbitrary or unpredictable. Since the creation of the tax evasion law, the law has been criticized for its analogical application of tax laws and its incompatibility with the principle of legality. Additionally, the meaning and status of the principle of legality within the area of tax law has been disputed and is partly unclear. Therefore, a review of the problems has been justified.

This essay deals with the meaning and status of the principle of legality within the area of tax law on the basis of the application of the tax evasion law, furthermore it questions whether the principle of legality within the area of criminal law gives individuals a stronger legal certainty. Whether the tax evasion law complies with the principle of legality, and what impact the principle of legality has within the areas of tax law and criminal law, are examined on the basis of doctrine and jurisprudence. Furthermore, it is investigated why the application of the tax evasion law has been considered incompatible with the principle of legality, as well as what meaning and status the principle of legality is given when countering tax evasion. By comparison with the principle of legality within criminal law, it is examined whether it provides individuals with a stronger legal certainty.

To achieve the purpose of the essay it examines three questions: if the application of the tax evasion law is consistent with the principle of legality within the area of tax law; whether the meaning and status of the principle of legality within criminal law entails a stronger legal certainty; and if legal certainty is restricted within the area of tax law through the application of the tax evasion law, and – if so – whether the restriction is justified. The conclusions of the essay are that the application of the tax evasion law extends beyond the ordinary interpretation methods, but it is compatible with the principle of legality with the area of tax law, because the application meets the regulatory requirement of the principle by having a legal basis in the tax evasion law. The problem is rather that the general clause of the tax evasion law is too vague and that taxation is therefore unpredictable, which restricts the legal certainty of individuals within the area of tax law. The principle of legality has a clearer legal regulation within the criminal law, and the criminal courts take greater account of the principle, which results in a stronger legal certainty in criminal matters. The function and design of the tax evasion law can still – even though the legal certainty of individuals to some extent gets restricted – be considered necessary in the light of the social interests it reflects.},
  author       = {Nyberg Andersson, Markus},
  keyword      = {Legalitetsprincipen,skatterätt,straffrätt,rättssäkerhet,beskattning,bestraffning,föreskriftskrav,analogiförbud,analog tillämpning,skattelagstillämpning,skatteflyktslagen,skatteflykt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Den skatterättsliga legalitetsprincipen utifrån skatteflyktslagens tillämpning - Med en jämförelse av rättssäkerheten vid beskattning respektive bestraffning},
  year         = {2016},
}