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Kan jag ta det på faktura? - En kritisk studie av bevisprövningsfrågor i skatterättsliga mål om osanna fakturor

Ringström, Rasmus LU (2017) JURM02 20172
Department of Law
Faculty of Law
Abstract (Swedish)
Handel med så kallade osanna fakturor är ett relativt avancerat upplägg som används i syfte att undvika beskattning. Med begreppet osann faktura avses en faktura som ger sken av att ett avtal ingåtts mellan två parter, vanligtvis om köp av tjänster eller varor, men där avtalet mellan parterna i själva verket avser köp av själva fakturan. Motivet bakom upplägg med osanna fakturor är i regel att minska verksamhetens beskattningsbara vinst samt att frigöra medel utanför den fakturamottagande partens bokföring, exempelvis i syfte att avlöna svart arbetskraft. Att upplägget står i strid med den svenska skattelagstiftningen får ses som en relativt självklar utgångspunkt. Däremot tenderar mål om osanna fakturor att präglas av svårutredda... (More)
Handel med så kallade osanna fakturor är ett relativt avancerat upplägg som används i syfte att undvika beskattning. Med begreppet osann faktura avses en faktura som ger sken av att ett avtal ingåtts mellan två parter, vanligtvis om köp av tjänster eller varor, men där avtalet mellan parterna i själva verket avser köp av själva fakturan. Motivet bakom upplägg med osanna fakturor är i regel att minska verksamhetens beskattningsbara vinst samt att frigöra medel utanför den fakturamottagande partens bokföring, exempelvis i syfte att avlöna svart arbetskraft. Att upplägget står i strid med den svenska skattelagstiftningen får ses som en relativt självklar utgångspunkt. Däremot tenderar mål om osanna fakturor att präglas av svårutredda omständigheter och komplicerade bevisprövningsfrågor, vilket tillsammans med det faktum att upplägget är mycket sparsamt behandlat i praxis och den rättsvetenskapliga litteraturen konstituerar ett komplicerat rättsläge.

I den följande framställningen behandlas upplägg med osanna fakturor i en skatterättslig kontext, med fokus på de bevisprövningsfrågor som aktualiseras i mål om osanna fakturor. Utifrån HFD 2012 ref. 69 del I–III, vilka utgör HFD:s hittills enda avgöranden på området, och tillämplig doktrin utreds bevistema, bevisbördans placering och tillämpligt beviskrav i mål om osanna fakturor. Viss diskussion förs även kring hur HFD värderade den i målen aktuella bevisningen i förhållande till fastställt bevistema och tillämpligt beviskrav. I framställningen konstateras att bevisprövningen i mål om osanna fakturor i ingen större bemärkelse avviker från vad som i regel utgör gällande rätt i skatteprocessen. Däremot är vägledningen som ges i HFD 2012 ref. 69 del I–III begränsad, särskilt vad gäller vilken bevisning som i praktiken krävs för att de aktuella beviskraven ska anses vara uppfyllda.

Efter att det vägledande prejudikatet på området redogjorts för görs ett nedslag i den praktiska rättstillämpningen, i form av en rättsfallsstudie, i syfte att problematisera det rådande rättsläget. Studien delas upp i två delar, varav den första delen utgörs av en summarisk genomgång av ett antal avgöranden som meddelats under tidsperiod 2016–2017 från kammarrätterna i Stockholm och Göteborg. Därefter följer en djupare redogörelse och analys av fyra avgöranden vilka valts ut med anledning av att de på ett eller annat sätt avviker från HFD 2012 ref. 69 I–III.

Sammanfattningsvis konstateras att rättsläget för osanna fakturor i många delar klargjorts i och med HFD 2012 ref. 69 I–III. Likväl är det möjligt att identifiera vissa oklarheter i HFD:s avgöranden och i underinstansernas rätts¬tillämpning. Bland annat förefaller det kvarstå vissa frågetecken kring vad som i praktiken får anses utgöra bevistema i mål om osanna fakturor, vilket i sin tur inverkar på underinstansernas bevisvärdering. Mot bakgrund av de oklarheter som identifierats avslutas framställningen med en redogörelse för författarens reflektioner de sententia ferenda. (Less)
Abstract
The trading with so-called untrue invoices is a relatively advanced scheme used in order to avoid taxation. The term untrue invoice refers to an invoice that indicates that an agreement regarding purchase of services or goods has been made between two un-associated parties, when the agreement between the parties in fact relates to the purchase of the invoice itself. The motive behind the usage of untrue invoices is generally to minimize the taxable income of one's business, and to withdraw money from the business’ accounts, for instance in order to pay for illicit work. The fact that the scheme is in contravention to Swedish tax law is a rather obvious premise. On the other hand, law cases regarding untrue invoices tend to be characterized... (More)
The trading with so-called untrue invoices is a relatively advanced scheme used in order to avoid taxation. The term untrue invoice refers to an invoice that indicates that an agreement regarding purchase of services or goods has been made between two un-associated parties, when the agreement between the parties in fact relates to the purchase of the invoice itself. The motive behind the usage of untrue invoices is generally to minimize the taxable income of one's business, and to withdraw money from the business’ accounts, for instance in order to pay for illicit work. The fact that the scheme is in contravention to Swedish tax law is a rather obvious premise. On the other hand, law cases regarding untrue invoices tend to be characterized by difficult circumstances and complex evidence-examination issues, which, along with the fact that the phenomenon is very sparsely treated in case law and the legal literature, constitutes a complex legal situation.

The objective of this thesis is to examine and analyse the phenomenon of untrue invoices in a tax law context, focusing on the sifting of evidence in cases regarding untrue invoices. Consequently, the principles regarding the theme of proof, the placement of the burden of proof and the applicable evidentiary requirement in such cases are examined primarily through a study of the Swedish Supreme Administrative Court’s precedent in HFD 2012 ref. 69 I–III and relevant legal literature. In conclusion, the sifting of evidence in cases regarding untrue invoices seems to be in line with the general principles of tax law litigation. However, the guidance offered in the precedent is in some aspects limited, especially regarding what evidence is needed in order to meet the applicable evidentiary requirements.

Apart from the examination of the Supreme Administrative Court’s verdicts, a case study is performed in order to problematize the current legal situation regarding untrue invoices. The first part of the study consists of a brief review of a large number of decisions from the administrative courts of appeal in Stockholm and Gothenburg. Subsequently, four decisions, which in some way deviates from the Supreme Administrative Court’s precedent, are chosen and analysed more in depth.

In conclusion, the thesis shows that the legal situation regarding untrue invoices in many aspects has been clarified through the precedent in HFD 2012 ref. 69 I–III. Nevertheless, it is possible to identify discrepancies in some of the courts of appeals’ reasoning in relation to the precedent. For example, the theme of proof in cases regarding untrue invoices still seems to be somewhat ambiguous, which in turn affects the evaluation of evidence in the lower courts. It can be argued that these discrepancies in part are caused by vaguenesses in the precedent. In view of these uncertainties, the thesis is concluded with an account of the author’s reflections de sententia ferenda. (Less)
Please use this url to cite or link to this publication:
author
Ringström, Rasmus LU
supervisor
organization
alternative title
May I have the invoice please? - A critical study of the stiftning of evidence in tax law cases regarding untrue invoices
course
JURM02 20172
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, processrätt, osanna fakturor, HFD 2012 ref. 69 I–III
language
Swedish
id
8930839
date added to LUP
2018-01-25 14:19:20
date last changed
2018-01-25 14:19:20
@misc{8930839,
  abstract     = {The trading with so-called untrue invoices is a relatively advanced scheme used in order to avoid taxation. The term untrue invoice refers to an invoice that indicates that an agreement regarding purchase of services or goods has been made between two un-associated parties, when the agreement between the parties in fact relates to the purchase of the invoice itself. The motive behind the usage of untrue invoices is generally to minimize the taxable income of one's business, and to withdraw money from the business’ accounts, for instance in order to pay for illicit work. The fact that the scheme is in contravention to Swedish tax law is a rather obvious premise. On the other hand, law cases regarding untrue invoices tend to be characterized by difficult circumstances and complex evidence-examination issues, which, along with the fact that the phenomenon is very sparsely treated in case law and the legal literature, constitutes a complex legal situation.

The objective of this thesis is to examine and analyse the phenomenon of untrue invoices in a tax law context, focusing on the sifting of evidence in cases regarding untrue invoices. Consequently, the principles regarding the theme of proof, the placement of the burden of proof and the applicable evidentiary requirement in such cases are examined primarily through a study of the Swedish Supreme Administrative Court’s precedent in HFD 2012 ref. 69 I–III and relevant legal literature. In conclusion, the sifting of evidence in cases regarding untrue invoices seems to be in line with the general principles of tax law litigation. However, the guidance offered in the precedent is in some aspects limited, especially regarding what evidence is needed in order to meet the applicable evidentiary requirements. 

Apart from the examination of the Supreme Administrative Court’s verdicts, a case study is performed in order to problematize the current legal situation regarding untrue invoices. The first part of the study consists of a brief review of a large number of decisions from the administrative courts of appeal in Stockholm and Gothenburg. Subsequently, four decisions, which in some way deviates from the Supreme Administrative Court’s precedent, are chosen and analysed more in depth. 

In conclusion, the thesis shows that the legal situation regarding untrue invoices in many aspects has been clarified through the precedent in HFD 2012 ref. 69 I–III. Nevertheless, it is possible to identify discrepancies in some of the courts of appeals’ reasoning in relation to the precedent. For example, the theme of proof in cases regarding untrue invoices still seems to be somewhat ambiguous, which in turn affects the evaluation of evidence in the lower courts. It can be argued that these discrepancies in part are caused by vaguenesses in the precedent. In view of these uncertainties, the thesis is concluded with an account of the author’s reflections de sententia ferenda.},
  author       = {Ringström, Rasmus},
  keyword      = {skatterätt,processrätt,osanna fakturor,HFD 2012 ref. 69 I–III},
  language     = {swe},
  note         = {Student Paper},
  title        = {Kan jag ta det på faktura? - En kritisk studie av bevisprövningsfrågor i skatterättsliga mål om osanna fakturor},
  year         = {2017},
}