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Fåmansföretagsreglerna - rättsutvecklingens förhållande till den skatterättsliga legalitetsprincipen

Rellman, Beatrice LU (2017) JURM02 20172
Department of Law
Faculty of Law
Abstract (Swedish)
3:12-reglerna är beteckningen på den samling bestämmelser som reglerar hur stor del av avkastningen en delägare i fåmansföretag får realisera i inkomstslaget kapital. Utan särregleringen skulle en delägare kunna undvika den progressiva skatten för förvärvsinkomster genom att ta ut hela eller delar av inkomsten så som utdelning. I uppsatsen konstateras att reglerna har ändrats 25 gånger sedan införandet år 1990 och prövats av domstol i 100 avseenden. Ändringarna har flera gånger varit betingade av utfallet i rättspraxis och då i syfte att täppa till en lagstiftningslucka och, eller, komplettera lagtexten. Som resultat har regelsystemet, som redan präglas av hög grad av komplexitet, blivit än mer komplext.

I uppsatsen utreds hur ofta... (More)
3:12-reglerna är beteckningen på den samling bestämmelser som reglerar hur stor del av avkastningen en delägare i fåmansföretag får realisera i inkomstslaget kapital. Utan särregleringen skulle en delägare kunna undvika den progressiva skatten för förvärvsinkomster genom att ta ut hela eller delar av inkomsten så som utdelning. I uppsatsen konstateras att reglerna har ändrats 25 gånger sedan införandet år 1990 och prövats av domstol i 100 avseenden. Ändringarna har flera gånger varit betingade av utfallet i rättspraxis och då i syfte att täppa till en lagstiftningslucka och, eller, komplettera lagtexten. Som resultat har regelsystemet, som redan präglas av hög grad av komplexitet, blivit än mer komplext.

I uppsatsen utreds hur ofta bestämmelserna kring 3:12-reglernas tillämpningsområde har varit föremål för ändring och hur detta förhåller sig till legalitetsprincipen, inbegripet krav på rättssäkerhet. Inom ramen för detta har det i uppsatsen redogjorts för de materiella ändringar som utförts genom lagändringar och hur domstolen i sin rättstillämpning tolkat reglerna. I vissa fall har rättstillämparen nyttjat skatteflyktslagen för att konstatera beskattning enligt 3:12-reglerna.

Som framgår av analysmomentet i uppsatsen, samt utifrån redogjorda lagändringarna och rättsfall, kan 3:12-regelverket konstateras i varierad grad brista i uppfyllelse av de olika aspekterna av legalitetsprincipen. Emellertid noteras att graden av brist är avhängigt vilken ställning och innebörd legalitetsprincipen ges. Sammanfattat konstateras 3:12-regelverket och de ändringar som skett ha medfört bristande förutsebarhet för den enskilde. Förutsebarhet är ett fundamentalt ändamål i både legalitetsprincipen och rättssäkerhetsbegreppet. Orsak och effekt kan påstås vara sammanvävt; orsaken till den bristande förutsebarheten är det icke-fullständiga regelverket och effekten blir en bristande förutsebarhet i rättstillämpningen och utfallet i rättspraxis.

Som avslutning kommenterar undertecknad upptäckterna och konstaterandena med en uppfordran om att systemet är i behov av en genomtänkt och genomarbetad helreformering. Regelverket måste tillåtas vara schablonmässig där den enskildes möjlighet att förutse beskattningsresultatet prioriteras framför myndighets fiskala intresse i det enskilda fallet. (Less)
Abstract
The so called 3:12-rules regulates the proportion of income that a shareholder in a close company (Fåmansföretag) is able to tax as capital income. A shareholder in a close company would be able to avoid the progressive tax on earned income if no special regulation existed. Progressive taxation could be avoided by levying earned income as dividends. It is noted in the thesis that the 3:12-regulatory framework has been amended twenty-five times and tried in one hundred judicial proceedings since it came into force in 1990. Many times, the amendments have been contingent upon a judicial judgment and with the purpose to cover up and, or, to supplement the wordings of an act. Consequently, the regulatory system, already considered as vastly... (More)
The so called 3:12-rules regulates the proportion of income that a shareholder in a close company (Fåmansföretag) is able to tax as capital income. A shareholder in a close company would be able to avoid the progressive tax on earned income if no special regulation existed. Progressive taxation could be avoided by levying earned income as dividends. It is noted in the thesis that the 3:12-regulatory framework has been amended twenty-five times and tried in one hundred judicial proceedings since it came into force in 1990. Many times, the amendments have been contingent upon a judicial judgment and with the purpose to cover up and, or, to supplement the wordings of an act. Consequently, the regulatory system, already considered as vastly complex, has become even more complex.

The frequency of the amendments in terms of the regulatory systems’ scope and how it relates to the principle of legality, comprising the rule of law, is outlined and examined. Within this context, material modifications by law amendments and how the court in its adjudication process has interpreted the rules, is construed. In some cases, the court has used the tax evasion avoidance rule (Skatteflyktslagen) to find assessment by the 3:12-rules.

Based on the acknowledged amendments, and the outlined case law in the analysis section, the 3:12-rules can be found to in varying degree lack in fulfillment of the various aspects of the principle of legality. However, it is noted that the degree of deficiency depends on the status and meaning given to the principle of legality.

In summary, the 3:12-regulatory framework and the amendments conducted have led to lack of predictability for the individual. Predictability constitutes a fundamental purpose in both the principle of legality and rule of law. The cause and effect could be considered to be intertwined; The cause for the lack of predictability is the non-complete regulatory framework and the effect becomes a lack of predictability in the adjudication process and the outcome of case law.

In closing comments on the discoveries and findings, I argue that the system is in need of a complete, well-reasoned and thorough reformation. The rules must be allowed to be standards, where the individual's ability to predict taxation results is prioritized over the fiscal interest of the government in the individual case. (Less)
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author
Rellman, Beatrice LU
supervisor
organization
alternative title
The 3:12-rules - the development of the law in relation to the principle of legality
course
JURM02 20172
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, Offentlig rätt, Företagsekonomi
language
Swedish
id
8929791
date added to LUP
2018-01-22 13:26:07
date last changed
2018-01-22 13:26:07
@misc{8929791,
  abstract     = {The so called 3:12-rules regulates the proportion of income that a shareholder in a close company (Fåmansföretag) is able to tax as capital income. A shareholder in a close company would be able to avoid the progressive tax on earned income if no special regulation existed. Progressive taxation could be avoided by levying earned income as dividends. It is noted in the thesis that the 3:12-regulatory framework has been amended twenty-five times and tried in one hundred judicial proceedings since it came into force in 1990. Many times, the amendments have been contingent upon a judicial judgment and with the purpose to cover up and, or, to supplement the wordings of an act. Consequently, the regulatory system, already considered as vastly complex, has become even more complex. 

The frequency of the amendments in terms of the regulatory systems’ scope and how it relates to the principle of legality, comprising the rule of law, is outlined and examined. Within this context, material modifications by law amendments and how the court in its adjudication process has interpreted the rules, is construed. In some cases, the court has used the tax evasion avoidance rule (Skatteflyktslagen) to find assessment by the 3:12-rules. 

Based on the acknowledged amendments, and the outlined case law in the analysis section, the 3:12-rules can be found to in varying degree lack in fulfillment of the various aspects of the principle of legality. However, it is noted that the degree of deficiency depends on the status and meaning given to the principle of legality.

In summary, the 3:12-regulatory framework and the amendments conducted have led to lack of predictability for the individual. Predictability constitutes a fundamental purpose in both the principle of legality and rule of law. The cause and effect could be considered to be intertwined; The cause for the lack of predictability is the non-complete regulatory framework and the effect becomes a lack of predictability in the adjudication process and the outcome of case law.

In closing comments on the discoveries and findings, I argue that the system is in need of a complete, well-reasoned and thorough reformation. The rules must be allowed to be standards, where the individual's ability to predict taxation results is prioritized over the fiscal interest of the government in the individual case.},
  author       = {Rellman, Beatrice},
  keyword      = {Skatterätt,Offentlig rätt,Företagsekonomi},
  language     = {swe},
  note         = {Student Paper},
  title        = {Fåmansföretagsreglerna - rättsutvecklingens förhållande till den skatterättsliga legalitetsprincipen},
  year         = {2017},
}