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Utdelningsbeskattningen - en studie av det svenska systemet ur ett rättssäkerhetsperspektiv

Hylén, Gustaf LU (2017) JURM02 20171
Department of Law
Abstract (Swedish)
I den svenska skatterätten används ofta begrepp från civilrätten som rekvisit för att avgöra på hur inkomster ska klassificeras och beskattas. Hur detta bör ske och hur reglerna sedan ska tillämpas har diskuterats i litteraturen där effektivitetsskäl står mot rättssäkerhetsskäl. Denna studie avser att titta närmare på begreppet utdelning som används i skatterätten och aktiebolagsrätten för transaktioner från ett bolag till dess ägare. I studien görs en ansats till att utreda de principiella gränser som kan definiera de båda utdelningsbegreppen. Vidare diskuterar uppsatsen lämpligheten i lagstiftningen och rättstillämpningen ur ett rättssäkerhetsperspektiv.

På grund av otydlig praxis har det visat sig svårt att kategoriskt måla upp... (More)
I den svenska skatterätten används ofta begrepp från civilrätten som rekvisit för att avgöra på hur inkomster ska klassificeras och beskattas. Hur detta bör ske och hur reglerna sedan ska tillämpas har diskuterats i litteraturen där effektivitetsskäl står mot rättssäkerhetsskäl. Denna studie avser att titta närmare på begreppet utdelning som används i skatterätten och aktiebolagsrätten för transaktioner från ett bolag till dess ägare. I studien görs en ansats till att utreda de principiella gränser som kan definiera de båda utdelningsbegreppen. Vidare diskuterar uppsatsen lämpligheten i lagstiftningen och rättstillämpningen ur ett rättssäkerhetsperspektiv.

På grund av otydlig praxis har det visat sig svårt att kategoriskt måla upp klara principiella gränser för framförallt det skatterättsliga begreppet. Av studien framgår dock att vissa diskrepanser verkar finnas mellan utdelningsbegreppen. Inom skatterätten finns goda skäl att upprätthålla en hög grad av rättssäkerhet. Huruvida den diskrepans som enligt min mening verkar finns mellan begreppen är lämplig eller inte får bedömas med utgångspunkt i dels hur civilrättsliga begrepp uppfattas i skatterätten och dels vilka rättssäkerhetskrav som finns inom skatterätten. Studien redogör därför för begreppet rättssäkerhet och behandlingen av civilrättsliga begrepp i skatterätten. Mot bakgrund av utredningen riktas viss kritik mot en enligt mig allt för otydlig rättstillämpning. Huruvida lagstiftningen ska kritiseras eller inte beror på vilken syn man har på rättssäkerhet. Med den pragmatiska inställning i dessa frågor som framkommer i förarbeten kan lagstiftningen i sig tyckas ändamålsenligt då den både i rimlig mån tillgodoser förutsebarhet och effektivitet vid beskattningen. (Less)
Abstract
In Swedish tax law concepts from civil law are often used as prerequisites for determining how income is to classified and taxed. How the concepts should be interpreted in application of the tax law have been discussed in the literature. Efficiency reasons competes with the rule of law. This study intends to analyze the concept “dividend” (Swedish: utdelning) which is used in both tax law and company law for transactions from a company to its owner. The study makes an effort to investigate the legal definition of the dividend concept in both areas. Furthermore, the study discusses legal security aspects of the tax legislation and the application the law.

Due to unclear declaration of ratio decedendi in the case law, it has been proved... (More)
In Swedish tax law concepts from civil law are often used as prerequisites for determining how income is to classified and taxed. How the concepts should be interpreted in application of the tax law have been discussed in the literature. Efficiency reasons competes with the rule of law. This study intends to analyze the concept “dividend” (Swedish: utdelning) which is used in both tax law and company law for transactions from a company to its owner. The study makes an effort to investigate the legal definition of the dividend concept in both areas. Furthermore, the study discusses legal security aspects of the tax legislation and the application the law.

Due to unclear declaration of ratio decedendi in the case law, it has been proved difficult to define the concept “dividend” in the tax law. However, the study shows that some discrepancies appear to exist between the two legal areas. Since tax law, like criminal law, can be radical to the citizens there are good reasons for maintaining a high level of legal security within the tax law. Whether the discrepancy which, in my opinion, seems to exist between the terms is appropriate or not is to be judged on the basis of how civil law concepts are generally perceived in tax law and what level of legal security that is required. The study explains the concept of legal security and theory of concepts from civil law used in tax law. Some criticisms are directed against the law application due to unclear decisions. Whether the legislation is to be criticized or not depends on which view of legal security is required. With the pragmatic attitude in these issues that emerges in preliminary work, the legislation itself may seem appropriate as it satisfies both the predictability and efficiency of taxation to a reasonable extent. (Less)
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author
Hylén, Gustaf LU
supervisor
organization
alternative title
Taxation of Dividends - a study of the Swedish system for a rule of law point of view
course
JURM02 20171
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, Associationsrätt
language
Swedish
id
8908970
date added to LUP
2017-06-19 13:44:13
date last changed
2017-06-19 13:44:13
@misc{8908970,
  abstract     = {In Swedish tax law concepts from civil law are often used as prerequisites for determining how income is to classified and taxed. How the concepts should be interpreted in application of the tax law have been discussed in the literature. Efficiency reasons competes with the rule of law. This study intends to analyze the concept “dividend” (Swedish: utdelning) which is used in both tax law and company law for transactions from a company to its owner. The study makes an effort to investigate the legal definition of the dividend concept in both areas. Furthermore, the study discusses legal security aspects of the tax legislation and the application the law.

Due to unclear declaration of ratio decedendi in the case law, it has been proved difficult to define the concept “dividend” in the tax law. However, the study shows that some discrepancies appear to exist between the two legal areas. Since tax law, like criminal law, can be radical to the citizens there are good reasons for maintaining a high level of legal security within the tax law. Whether the discrepancy which, in my opinion, seems to exist between the terms is appropriate or not is to be judged on the basis of how civil law concepts are generally perceived in tax law and what level of legal security that is required. The study explains the concept of legal security and theory of concepts from civil law used in tax law. Some criticisms are directed against the law application due to unclear decisions. Whether the legislation is to be criticized or not depends on which view of legal security is required. With the pragmatic attitude in these issues that emerges in preliminary work, the legislation itself may seem appropriate as it satisfies both the predictability and efficiency of taxation to a reasonable extent.},
  author       = {Hylén, Gustaf},
  keyword      = {Skatterätt,Associationsrätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Utdelningsbeskattningen - en studie av det svenska systemet ur ett rättssäkerhetsperspektiv},
  year         = {2017},
}