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Rekvisitet strida mot lagstiftningens syfte i skatteflyktslagens generalklausul och förhållandet till legalitetsprincipen

Persson, André LU (2018) LAGF03 20181
Department of Law
Faculty of Law
Abstract (Swedish)
Dagens reglering mot skatteflykt finner vi i Lag (1995:575) mot skatteflykt. Lagen är tillämplig om generalklausulens fyra punkter är uppfyllda. Uppsatsen behandlar klausulens fjärde punkt, närmare bestämt rekvisitet strida mot lagstiftningens syfte samt den skatterättsliga legalitetsprincipen.
Syftet med uppsatsen är att undersöka osäkerhetsmoment i gällande rätt angående rekvisitet strida mot lagstiftningens syfte. Dessa behandlas därefter i förhållande till legalitetsprincipen. Vid undersökningen används lagtext, förarbeten, domstolspraxis och doktrin. För att uppnå syftet undersöks frågeställningen: vad innebär rekvisitet strida mot lagstiftningens syfte i skatteflyktslagens generalklausul enligt gällande rätt och hur förhåller sig... (More)
Dagens reglering mot skatteflykt finner vi i Lag (1995:575) mot skatteflykt. Lagen är tillämplig om generalklausulens fyra punkter är uppfyllda. Uppsatsen behandlar klausulens fjärde punkt, närmare bestämt rekvisitet strida mot lagstiftningens syfte samt den skatterättsliga legalitetsprincipen.
Syftet med uppsatsen är att undersöka osäkerhetsmoment i gällande rätt angående rekvisitet strida mot lagstiftningens syfte. Dessa behandlas därefter i förhållande till legalitetsprincipen. Vid undersökningen används lagtext, förarbeten, domstolspraxis och doktrin. För att uppnå syftet undersöks frågeställningen: vad innebär rekvisitet strida mot lagstiftningens syfte i skatteflyktslagens generalklausul enligt gällande rätt och hur förhåller sig detta till legalitetsprincipen?
Slutsatserna angående rekvisitets obestämdhet är att den får effekter som kan påverka förutsebarheten. Det visar sig genom knapphändig motivering i praxis, risken för skenargument och egna rimlighetsöverväganden bakom obestämda rekvisit. Angående fastställandet av lagstiftningens syfte finns en tydlig avsikt att knyta bedömningen till lagtexten. Detta utesluter dock inte att ledning kan hämtas i motiven.
Slutsatserna angående förhållandet till legalitetsprincipen är att principen i stor del verkar som en värdeprincip. Detta är särskilt tydligt angående bestämdhetskravet. Osäkerhetsmomenten i den gällande rätten kan på flera sätt kopplas till principen. Utöver bestämdhetskravet aktualiseras retroaktivitetsförbudet och frågan om kompetensfördelningen mellan lagstiftande och dömande makt. Gemensamt för dessa är att de kan ledas tillbaka till rekvisitets obestämdhet. Men med grund i den diskussion som finns angående legalitetsprincipens innebörd och karaktär anser jag att det inte går att säga att osäkerhetsmomenten i gällande rätt står i strid med legalitetsprincipen, men att de bör diskuteras som relevanta legalitetsaspekter. (Less)
Abstract
Today´s regulation against tax evasion can be found in the Tax Evasion Act (SFS 1995:575). The Act can be applied if four necessary conditions in the general clause are fulfilled. This paper deals with one of these conditions and the principle of legality.
The purpose of the paper is to examine aspects of uncertainty considering the condition conflict with the purpose of the legislation. These aspects are thereafter dealt with in relation to the principle of legality. The material for the study consists of the text of the law, legislative history, case law and doctrine. To achieve the purpose the following question is examined: what does the necessary condition conflict with the purpose of the legislation mean in the Tax Evasion Act´s... (More)
Today´s regulation against tax evasion can be found in the Tax Evasion Act (SFS 1995:575). The Act can be applied if four necessary conditions in the general clause are fulfilled. This paper deals with one of these conditions and the principle of legality.
The purpose of the paper is to examine aspects of uncertainty considering the condition conflict with the purpose of the legislation. These aspects are thereafter dealt with in relation to the principle of legality. The material for the study consists of the text of the law, legislative history, case law and doctrine. To achieve the purpose the following question is examined: what does the necessary condition conflict with the purpose of the legislation mean in the Tax Evasion Act´s general clause under current law and how does this relate to the principle of legality?
The conclusion regarding the necessary condition under current law is that there are aspects of uncertainty that can affect the predictability. This can be seen by the lack of motivation in the case law, the risk of specious arguments and own reasoning based on reasonableness hidden behind the indefinite condition. Regarding the determination of the purpose of the legislation there is a clear intention to link the assessment to the text of the law. However, this does not rule out the possibility of using the legislative history as guidance in the assessment.
The conclusion regarding the principle of legality is that the principle largely serves as a desirable value. This is particularly clear regarding the requirement of definiteness. The aspects of uncertainty in current law can be linked to the principle in several ways. In addition to the requirement of definiteness, the prohibition against retroactivity and the division between the legislative and judicial power are also relevant in the discussion. These can be traced back to the indefinite regulation. Considering the discussion about the meaning of the principle, I find that the aspects of uncertainty do not stand in conflict with the principle of legality, but should be discussed as relevant aspects of legality. (Less)
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author
Persson, André LU
supervisor
organization
course
LAGF03 20181
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt, skatteflykt, legalitetsprincipen
language
Swedish
id
8940999
date added to LUP
2018-07-04 18:19:09
date last changed
2018-07-04 18:19:09
@misc{8940999,
  abstract     = {Today´s regulation against tax evasion can be found in the Tax Evasion Act (SFS 1995:575). The Act can be applied if four necessary conditions in the general clause are fulfilled. This paper deals with one of these conditions and the principle of legality. 
The purpose of the paper is to examine aspects of uncertainty considering the condition conflict with the purpose of the legislation. These aspects are thereafter dealt with in relation to the principle of legality. The material for the study consists of the text of the law, legislative history, case law and doctrine. To achieve the purpose the following question is examined: what does the necessary condition conflict with the purpose of the legislation mean in the Tax Evasion Act´s general clause under current law and how does this relate to the principle of legality?
The conclusion regarding the necessary condition under current law is that there are aspects of uncertainty that can affect the predictability. This can be seen by the lack of motivation in the case law, the risk of specious arguments and own reasoning based on reasonableness hidden behind the indefinite condition. Regarding the determination of the purpose of the legislation there is a clear intention to link the assessment to the text of the law. However, this does not rule out the possibility of using the legislative history as guidance in the assessment. 
The conclusion regarding the principle of legality is that the principle largely serves as a desirable value. This is particularly clear regarding the requirement of definiteness. The aspects of uncertainty in current law can be linked to the principle in several ways. In addition to the requirement of definiteness, the prohibition against retroactivity and the division between the legislative and judicial power are also relevant in the discussion. These can be traced back to the indefinite regulation. Considering the discussion about the meaning of the principle, I find that the aspects of uncertainty do not stand in conflict with the principle of legality, but should be discussed as relevant aspects of legality.},
  author       = {Persson, André},
  keyword      = {skatterätt,skatteflykt,legalitetsprincipen},
  language     = {swe},
  note         = {Student Paper},
  title        = {Rekvisitet strida mot lagstiftningens syfte i skatteflyktslagens generalklausul och förhållandet till legalitetsprincipen},
  year         = {2018},
}