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Skatteflykt - Etableringsfrihet, missbruk eller verklig innebörd

Svensson, Jessica LU (2017) HARH01 20162
Department of Business Law
Abstract (Swedish)
Konklusionen i uppsatsen är att skatteflykt utgör möjligheten att genom gränsöverskridande transaktioner minimera sin skatt genom nyttjande av skattekonkurrens mellan jurisdiktioner. Hur skatteflykt bedöms juridiskt skiljer sig åt mellan EU-rätten, som anser att om substans i etablering föreligger är skatteflykt ett legalt nyttjande av etableringsfriheten och svensk rätt, som ser till rättshandlingarnas verkliga innebörd för bedömning om huruvida skatteflykt kan komma ifråga. Sverige tycks ha en del utmaningar när det gäller tillämpningen av EU-rätten.

Införandet av skatteflyktsdirektiv kan till synes innebära en liten effekt på svensk lagstiftning i avseende på GAAR, då det är ett direktiv av de-minimis karaktär. Men den svenska... (More)
Konklusionen i uppsatsen är att skatteflykt utgör möjligheten att genom gränsöverskridande transaktioner minimera sin skatt genom nyttjande av skattekonkurrens mellan jurisdiktioner. Hur skatteflykt bedöms juridiskt skiljer sig åt mellan EU-rätten, som anser att om substans i etablering föreligger är skatteflykt ett legalt nyttjande av etableringsfriheten och svensk rätt, som ser till rättshandlingarnas verkliga innebörd för bedömning om huruvida skatteflykt kan komma ifråga. Sverige tycks ha en del utmaningar när det gäller tillämpningen av EU-rätten.

Införandet av skatteflyktsdirektiv kan till synes innebära en liten effekt på svensk lagstiftning i avseende på GAAR, då det är ett direktiv av de-minimis karaktär. Men den svenska skatteflyktslagen med sin GAAR går i sin utformning längre än skatteflyktsdirektivet vilket kan innebära att den svenska lagen utgör ett hinder i etableringsfriheten. Otydliga begrepp och tolkningsmöjligheter mellan olika språkversioner av skatteflyktsdirektivet kan komma ge problem med förutsägbarhet och legalitet. Tillkomsten av ett skatteflyktsdirektiv är inte det samma som att det finns en EU-gemensam syn på konsekvensen av skatteflykt, men det är ett förtydligande av behovet att stoppa eroderingen av skattebaserna på den inre marknaden. (Less)
Abstract
The essay concludes that tax evasion is the possibility through cross-border transactions minimize taxes through use of tax competition between jurisdictions. How avoidance and evasion is legally jugded differs between EU law, that statues if substance in establishment exists is tax evasion or avoidance a legal exercise of the right of establishment, and the Swedish law, which refer to legal documents, real meaning for the assessment of whether tax evasion can be considered. Sweden appears to have some challenges when it comes to the application of EU law.

The introduction of tax avoidance may seemingly be a small effect on Swedish legislation in respect of GAAR, since it is a directive by the de-minimis character. But the Swedish tax... (More)
The essay concludes that tax evasion is the possibility through cross-border transactions minimize taxes through use of tax competition between jurisdictions. How avoidance and evasion is legally jugded differs between EU law, that statues if substance in establishment exists is tax evasion or avoidance a legal exercise of the right of establishment, and the Swedish law, which refer to legal documents, real meaning for the assessment of whether tax evasion can be considered. Sweden appears to have some challenges when it comes to the application of EU law.

The introduction of tax avoidance may seemingly be a small effect on Swedish legislation in respect of GAAR, since it is a directive by the de-minimis character. But the Swedish tax avoidance act with its GAAR goes in its design directive beyond tax avoidance which may result in the Swedish law constitutes an obstacle to freedom of establishment. Unclear concepts and interpretations between various language versions of the directive may results in problems with predictability and legality. The advent of a tax avoidance directive is not the same as there is an EU common approach on the consequences of tax evasion, but it is a clarification of the need to stop the erosion of tax bases of the internal market. (Less)
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author
Svensson, Jessica LU
supervisor
organization
course
HARH01 20162
year
type
M2 - Bachelor Degree
subject
keywords
skatteflykt, etaberingsfrihet, missbruk, verklig innebörd
language
Swedish
id
8900235
date added to LUP
2017-01-20 15:43:30
date last changed
2017-01-20 15:43:30
@misc{8900235,
  abstract     = {The essay concludes that tax evasion is the possibility through cross-border transactions minimize taxes through use of tax competition between jurisdictions. How avoidance and evasion is legally jugded differs between EU law, that statues if substance in establishment exists is tax evasion or avoidance a legal exercise of the right of establishment, and the Swedish law, which refer to legal documents, real meaning for the assessment of whether tax evasion can be considered. Sweden appears to have some challenges when it comes to the application of EU law.

The introduction of tax avoidance may seemingly be a small effect on Swedish legislation in respect of GAAR, since it is a directive by the de-minimis character. But the Swedish tax avoidance act with its GAAR goes in its design directive beyond tax avoidance which may result in the Swedish law constitutes an obstacle to freedom of establishment. Unclear concepts and interpretations between various language versions of the directive may results in problems with predictability and legality. The advent of a tax avoidance directive is not the same as there is an EU common approach on the consequences of tax evasion, but it is a clarification of the need to stop the erosion of tax bases of the internal market.},
  author       = {Svensson, Jessica},
  keyword      = {skatteflykt,etaberingsfrihet,missbruk,verklig innebörd},
  language     = {swe},
  note         = {Student Paper},
  title        = {Skatteflykt - Etableringsfrihet, missbruk eller verklig innebörd},
  year         = {2017},
}