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En flyktig utvidgning av 3:12-regleringen? - En analys av skatteflyktslagens påverkan på 3:12-regleringen och dess innehåll ur ett rättssäkerhetsperspektiv

Chauca Palma, Samuel LU (2016) JURM02 20162
Department of Law
Abstract (Swedish)
Syftet med denna framställning är att utreda om lagen (1995:575) mot skat-teflykt kan sägas ha utvidgat 3:12-regleringen som återfinns i 57 kap. i in-komstskattelagen (1999:1229). Vidare syftar framställningen till att utreda om en sådan utvidgning är förenlig med krav på rättssäkerhet.

Skatteflyktslagen kan sägas ha en utvidgande effekt på annan inkomstskat-telagstiftning eftersom ett förfarande som faller utanför skattelagstiftningen, beskattas som om lagstiftningen vore tillämplig. För att en sådan beskattning ska kunna ske krävs det att förfarandet står i strid med syftet till den lag-stiftning som förfarandet faller utanför.

Mellan åren 1999 och 2016 har skatteflyktslagen tillämpats i sex fall där förfarandena i fråga har... (More)
Syftet med denna framställning är att utreda om lagen (1995:575) mot skat-teflykt kan sägas ha utvidgat 3:12-regleringen som återfinns i 57 kap. i in-komstskattelagen (1999:1229). Vidare syftar framställningen till att utreda om en sådan utvidgning är förenlig med krav på rättssäkerhet.

Skatteflyktslagen kan sägas ha en utvidgande effekt på annan inkomstskat-telagstiftning eftersom ett förfarande som faller utanför skattelagstiftningen, beskattas som om lagstiftningen vore tillämplig. För att en sådan beskattning ska kunna ske krävs det att förfarandet står i strid med syftet till den lag-stiftning som förfarandet faller utanför.

Mellan åren 1999 och 2016 har skatteflyktslagen tillämpats i sex fall där förfarandena i fråga har ansetts utgöra ett kringgående av 57 kap. IL. Ka-pitlet kan därför sägas ha utvidgats på så sätt att det även omfattar sådana förfaranden som var föremål för bedömning i dessa rättsfall. Förfarandena i målen är unika och att dra generella slutsatser utifrån HFD:s domskäl är svårt. Av den anledningen blir det även svårt att avgöra om utvidgningens omfattning är större än vad som framgår av rättsfallen. Några av rättsfallen visar dock tendenser till att utvidgningen överlag träffar kapitalinkomster i fåmansbolag som en andelsägare har trots att denne inte varit verksam i be-tydande omfattning i fåmansbolaget eller dess dotterbolag, om dotterbola-get bedriver samma eller likartad verksamhet som ett bolag som ägs och bed-rivs av andelsägaren eller dennes närstående.

Utvidgningen av 57 kap. IL med stöd av skatteflyktslagen uppvisar flera brister sett ur ett rättssäkerhetsperspektiv. Bristerna grundar sig på vagheten i 2 § skatteflyktslagen samt otydligheter angående hur 2 § p. 4 skatteflykt-slagen ska tillämpas. Bristerna kan även sägas grunda sig på det faktum att HFD vid tillämpningen av skatteflyktslagen inte beaktat 57 kap. IL:s karak-tär av en detalj- och speciallagstiftning. Ur ett rättssäkerhetshänseende kan dessa brister – till följd av utvidgningen av 57 kap. IL – få effekter på legi-timiteten i 57 kap. IL. (Less)
Abstract
The purpose of this study is to examine if the Swedish regulation against tax evasion, lag (1995:575) mot skatteflykt, has an expanding effect on the Swe-dish specific rules for shareholders in closely held companies, known as the 3:12-regulation. The purpose of the essay is also to examine if such expan-sion fulfills the requirements of legal certainty. The Swedish regulation against tax evasion can be said to have an expanding effect on other income tax regulations due to the fact that transactions that fall out of the range of an income tax legislation, can be taxed as if the legislation was applicable on the transactions when The Swedish regulation against tax evasion is applied. This requires that the transactions are in conflict with... (More)
The purpose of this study is to examine if the Swedish regulation against tax evasion, lag (1995:575) mot skatteflykt, has an expanding effect on the Swe-dish specific rules for shareholders in closely held companies, known as the 3:12-regulation. The purpose of the essay is also to examine if such expan-sion fulfills the requirements of legal certainty. The Swedish regulation against tax evasion can be said to have an expanding effect on other income tax regulations due to the fact that transactions that fall out of the range of an income tax legislation, can be taxed as if the legislation was applicable on the transactions when The Swedish regulation against tax evasion is applied. This requires that the transactions are in conflict with the purpose of the in-come tax legislation.

Between the years 1999 and 2016 the Swedish Supreme Administrative Court has applied the Swedish regulation against tax evasion six times on transactions that have constituted a circumvention of the 3:12-regulation. The cases show that the 3:12-regulation has expanded to also regulate such transactions that were dealt with in those cases. It’s difficult to determine the range of the expansion due to the fact that the circumstances in the cases are unique. Some of the cases does show a tendency that the 3:12-regulation, through the Swedish regulation against tax evasion, has expand-ed to generally include capital income from closely held companies even when the shareholder hasn’t worked to the required extent in the closely held company or its subsidiary, in situations where the shareholder, or a per-son related to the shareholder, has worked to the required extent in a com-pany that is engaged in activities that are the same or similar to the activity engaged by the closely held company’s subsidiary.

The expansion of the 3:12-regulations through the Swedish regulation against tax evasion shows several flaws when it comes to legal certainty. The flaws mainly consist of some ambiguous formulations within the Swedish regulation against tax evasion. The flaws can also be said to derive from the fact that the Swedish Supreme Administrative Court hasn’t taken into ac-count that the legal field that 3:12-regulation regulates, is regulated exhaust-ively by the 3:12-regulation and is in itself a regulation the prevent tax eva-sion. The flaws in legal certainty can have an effect on the legitimacy of the 3:12-regulation. (Less)
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author
Chauca Palma, Samuel LU
supervisor
organization
alternative title
Has the 3:12-regulation expanded? - A study of the effects of the Swedish regulation against tax evasion on the Swedish rules for shareholders in closely held companies
course
JURM02 20162
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, finansrätt, fiscal law, tax law, skatteflykt, tax evasion, skatteflyktslagen, fåmansbolag, fåmansföretag, 3:12
language
Swedish
id
8897799
date added to LUP
2017-01-18 12:42:47
date last changed
2017-01-18 12:42:47
@misc{8897799,
  abstract     = {The purpose of this study is to examine if the Swedish regulation against tax evasion, lag (1995:575) mot skatteflykt, has an expanding effect on the Swe-dish specific rules for shareholders in closely held companies, known as the 3:12-regulation. The purpose of the essay is also to examine if such expan-sion fulfills the requirements of legal certainty. The Swedish regulation against tax evasion can be said to have an expanding effect on other income tax regulations due to the fact that transactions that fall out of the range of an income tax legislation, can be taxed as if the legislation was applicable on the transactions when The Swedish regulation against tax evasion is applied. This requires that the transactions are in conflict with the purpose of the in-come tax legislation.

Between the years 1999 and 2016 the Swedish Supreme Administrative Court has applied the Swedish regulation against tax evasion six times on transactions that have constituted a circumvention of the 3:12-regulation. The cases show that the 3:12-regulation has expanded to also regulate such transactions that were dealt with in those cases. It’s difficult to determine the range of the expansion due to the fact that the circumstances in the cases are unique. Some of the cases does show a tendency that the 3:12-regulation, through the Swedish regulation against tax evasion, has expand-ed to generally include capital income from closely held companies even when the shareholder hasn’t worked to the required extent in the closely held company or its subsidiary, in situations where the shareholder, or a per-son related to the shareholder, has worked to the required extent in a com-pany that is engaged in activities that are the same or similar to the activity engaged by the closely held company’s subsidiary. 

The expansion of the 3:12-regulations through the Swedish regulation against tax evasion shows several flaws when it comes to legal certainty. The flaws mainly consist of some ambiguous formulations within the Swedish regulation against tax evasion. The flaws can also be said to derive from the fact that the Swedish Supreme Administrative Court hasn’t taken into ac-count that the legal field that 3:12-regulation regulates, is regulated exhaust-ively by the 3:12-regulation and is in itself a regulation the prevent tax eva-sion. The flaws in legal certainty can have an effect on the legitimacy of the 3:12-regulation.},
  author       = {Chauca Palma, Samuel},
  keyword      = {skatterätt,finansrätt,fiscal law,tax law,skatteflykt,tax evasion,skatteflyktslagen,fåmansbolag,fåmansföretag,3:12},
  language     = {swe},
  note         = {Student Paper},
  title        = {En flyktig utvidgning av 3:12-regleringen? - En analys av skatteflyktslagens påverkan på 3:12-regleringen och dess innehåll ur ett rättssäkerhetsperspektiv},
  year         = {2016},
}