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Skatteflyktslagens tillämpning och förenlighet med EU-rätten

Olsson, Jesper LU (2017) LAGF03 20171
Department of Law
Faculty of Law
Abstract
The legal consequence of the application of the tax evasion law is that an otherwise civil legal transaction is left without consideration when assessing the base for taxation. The law is an infringement upon the taxpayer that has performed the legal transactions. The application of the tax evasion law is dependent on the prerequisites from the 2 § of the law, the so called general clause. The clause contains four necessary conditions that all need to be fulfilled to apply the law; the tax benefit, participation, intention and that the procedure shall conflict with the purpose of the law. The conditions are quite vague and leaves room for interpretation in each case. It is a balancing act between rule of law and efficiency and the result... (More)
The legal consequence of the application of the tax evasion law is that an otherwise civil legal transaction is left without consideration when assessing the base for taxation. The law is an infringement upon the taxpayer that has performed the legal transactions. The application of the tax evasion law is dependent on the prerequisites from the 2 § of the law, the so called general clause. The clause contains four necessary conditions that all need to be fulfilled to apply the law; the tax benefit, participation, intention and that the procedure shall conflict with the purpose of the law. The conditions are quite vague and leaves room for interpretation in each case. It is a balancing act between rule of law and efficiency and the result varies. The Supreme Administrative Court have tried the tax evasion law in several cases and there are often hard assessments that must be made. Especially the purpose condition seems hard to administer and interpret, there are however tools for the interpretation in the court practice of The Supreme Administrative Court and within doctrine.

The tax evasion law might conflict with EU-law according to doctrine. It could be interpreted to be discriminatory against international transactions but has never been tried in The European Court of Justice. It is primarily the condition of intention that might be too harsh relative to EU law because EU law stipulates that only artificial transactions should be actionable. It also seems that the tax evasion law might be deemed to conflict with the principal of proportionality in The European Court of Justice. This because the requirements of rule of law are a part of the judicial proceedings which follows from EU case law. There are several countries within the EU with similar general clauses against tax evasion which speaks to the fact that general clauses against tax evasion might be generally acceptable within the EU. (Less)
Abstract (Swedish)
Tillämpning av skatteflyktslagen leder till att en annars civilrättsligt giltig rättshandling lämnas utan hänsyn vid fastställande av underlaget för beskattning. Lagen är alltså relativt ingripande mot den enskilda skattskyldiga som företagit rättshandlingen eller rättshandlingarna. Tillämpningen är beroende av rekvisiten i 2 § skatteflyktslagen, den så kallade, generalklausulen. Den innehåller fyra kumulativa rekvisit; skatteförmånsrekvisitet, medverkansrekvisitet, avsiktsrekvisitet och syftesrekvisitet. Rekvisiten är relativt vaga i sina formuleringar och lämnar stort utrymme för tolkning i det enskilda fallet. Det är en balansgång mellan rättssäkerhet och effektivitet som varierar i utfall. Högsta förvaltningsdomstolen har prövat... (More)
Tillämpning av skatteflyktslagen leder till att en annars civilrättsligt giltig rättshandling lämnas utan hänsyn vid fastställande av underlaget för beskattning. Lagen är alltså relativt ingripande mot den enskilda skattskyldiga som företagit rättshandlingen eller rättshandlingarna. Tillämpningen är beroende av rekvisiten i 2 § skatteflyktslagen, den så kallade, generalklausulen. Den innehåller fyra kumulativa rekvisit; skatteförmånsrekvisitet, medverkansrekvisitet, avsiktsrekvisitet och syftesrekvisitet. Rekvisiten är relativt vaga i sina formuleringar och lämnar stort utrymme för tolkning i det enskilda fallet. Det är en balansgång mellan rättssäkerhet och effektivitet som varierar i utfall. Högsta förvaltningsdomstolen har prövat skatteflyktslagen i en mängd fall och det kan ofta vara svåra bedömningar. Framförallt syftesrekvisitet förefaller svårtillämpat, det går dock att utläsa situationer och tolkningsredskap ur Högsta förvaltningsdomstolens domar samt doktrinen på området.

Från en EU-rättslig synvinkel ligger skatteflyktslagen enligt doktrinen på gränsen till att strida mot de EU-rättsliga fri- och rättigheterna. Den kan anses diskriminerande vid gränsöverskridande transaktioner men har aldrig varit föremål för prövning i EU-domstolen. Det är framförallt avsiktsrekvisitet som kan anses vara för strängt i förhållande till EU-rätten då EU-domstolen slagit fast att enbart ”konstlade upplägg” är angripbara. Det förefaller som att skatteflyktslagen kan anses oproportionerlig vid en prövning enligt proportionalitetsprincipen i EU-domstolen. Detta då krav på rättssäkerhet ingår i prövningen vilket slagits fast genom EU-domstolens praxis. Dock är det många länder inom EU som har en liknande allmän generalklausul mot skatteflykt vilket talar för att lagen som sådan kan anses allmänt godkänd inom EU. (Less)
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author
Olsson, Jesper LU
supervisor
organization
course
LAGF03 20171
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt, EU-rätt, skatteflyktslagen
language
Swedish
id
8908284
date added to LUP
2017-06-29 16:14:52
date last changed
2017-06-29 16:14:52
@misc{8908284,
  abstract     = {The legal consequence of the application of the tax evasion law is that an otherwise civil legal transaction is left without consideration when assessing the base for taxation. The law is an infringement upon the taxpayer that has performed the legal transactions. The application of the tax evasion law is dependent on the prerequisites from the 2 § of the law, the so called general clause. The clause contains four necessary conditions that all need to be fulfilled to apply the law; the tax benefit, participation, intention and that the procedure shall conflict with the purpose of the law. The conditions are quite vague and leaves room for interpretation in each case. It is a balancing act between rule of law and efficiency and the result varies. The Supreme Administrative Court have tried the tax evasion law in several cases and there are often hard assessments that must be made. Especially the purpose condition seems hard to administer and interpret, there are however tools for the interpretation in the court practice of The Supreme Administrative Court and within doctrine.

The tax evasion law might conflict with EU-law according to doctrine. It could be interpreted to be discriminatory against international transactions but has never been tried in The European Court of Justice. It is primarily the condition of intention that might be too harsh relative to EU law because EU law stipulates that only artificial transactions should be actionable. It also seems that the tax evasion law might be deemed to conflict with the principal of proportionality in The European Court of Justice. This because the requirements of rule of law are a part of the judicial proceedings which follows from EU case law. There are several countries within the EU with similar general clauses against tax evasion which speaks to the fact that general clauses against tax evasion might be generally acceptable within the EU.},
  author       = {Olsson, Jesper},
  keyword      = {skatterätt,EU-rätt,skatteflyktslagen},
  language     = {swe},
  note         = {Student Paper},
  title        = {Skatteflyktslagens tillämpning och förenlighet med EU-rätten},
  year         = {2017},
}