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Rättsosäkerhet kring bostadsförmåner

Nilvé, Carl LU (2018) LAGF03 20181
Department of Law
Faculty of Law
Abstract
The purpose of this essay is to investigate the valuation of taxable accommodation benefits in Swedish law from a perspective of legal certainty. The theoretical discussion is based on an inconsistent case law in the administrative court of appeal that has appeared in the last years.

Pursuant to established law the valuation is to be done in accordance with the general rule for taxable benefits. This general rule can be found in 61 section 2 § of the Income Tax Act and states that the benefit should be valued to its market value. The market value of accommodation benefits, however, has proven to be difficult to assess in court practice. Certain support is offered through the guiding material published by the Swedish Tax Agency. This... (More)
The purpose of this essay is to investigate the valuation of taxable accommodation benefits in Swedish law from a perspective of legal certainty. The theoretical discussion is based on an inconsistent case law in the administrative court of appeal that has appeared in the last years.

Pursuant to established law the valuation is to be done in accordance with the general rule for taxable benefits. This general rule can be found in 61 section 2 § of the Income Tax Act and states that the benefit should be valued to its market value. The market value of accommodation benefits, however, has proven to be difficult to assess in court practice. Certain support is offered through the guiding material published by the Swedish Tax Agency. This material, however, does not have status as source of law, and as such is not legally binding for a court in its application of law.

Several different methods of calculation to determine the benefit value has been accepted by the court of appeal and it is based on this that the essay claims to find a lack of legal certainty. The claimed lack of legal certainty is mainly reflected in the absence of predictability when it comes to taxational consequences. The absence of predictability risks affecting the taxpayer and his or her ability to make a well-founded decision in terms of whether to receive the benefit in a negative way.

The essay reaches the conclusion that the current legal position must be deemed lacking in regard to legal certainty, but questions whether or not any legal development in the field of accommodation benefits will take place. This stance is held due to the fact that there are no current indications of any change. Furthermore, it is questionable whether there is an existing political will to amend the law. When assessing the legal certainty with elements of ethical values, one can adduce that the accommodation benefit poses a burdening of the company with an asset of private character, which in itself may be undesirable. With such a perspective, the case can be made that the lack of legal certainty is somewhat legitimate. (Less)
Abstract (Swedish)
Syftet med denna uppsats är att undersöka den skatterättsliga värderingen av bostadsförmåner ur ett rättssäkerhetsperspektiv. Den teoretiska diskussionen görs med avstamp i en inkonsekvent kammarrättspraxis som har uppenbarat sig de senaste åren.

Enligt gällande rätt ska värderingen göras i enlighet med huvudregeln för skattepliktiga förmåner. Denna huvudregel återfinns i 61 kap. 2 § inkomstskattelagen (1999:1229) och stadgar att förmånen ska värderas till marknadsvärdet. I den praktiska tillämpningen har marknadsvärdet för bostadsförmåner visat sig vara svårbedömt. Ett visst stöd i bedömningen kan fås av Skatteverkets vägledande material. Detta material saknar dock status av rättskälla och är därför inte bindande för en domstol i den... (More)
Syftet med denna uppsats är att undersöka den skatterättsliga värderingen av bostadsförmåner ur ett rättssäkerhetsperspektiv. Den teoretiska diskussionen görs med avstamp i en inkonsekvent kammarrättspraxis som har uppenbarat sig de senaste åren.

Enligt gällande rätt ska värderingen göras i enlighet med huvudregeln för skattepliktiga förmåner. Denna huvudregel återfinns i 61 kap. 2 § inkomstskattelagen (1999:1229) och stadgar att förmånen ska värderas till marknadsvärdet. I den praktiska tillämpningen har marknadsvärdet för bostadsförmåner visat sig vara svårbedömt. Ett visst stöd i bedömningen kan fås av Skatteverkets vägledande material. Detta material saknar dock status av rättskälla och är därför inte bindande för en domstol i den rättsliga bedömningen.

Ett flertal olika beräkningsmetoder har godtagits av kammarrätten och däri försöker uppsatsen påvisa att en rättsosäkerhet har uppstått. Den påstådda rättsosäkerheten tar sig framför allt uttryck i en bristande förutsebarhet av de skattemässiga konsekvenserna. Bristen på förutsebarhet riskerar att inverka negativt på den skattskyldige individen och dennes möjligheter till ett välgrundat beslut gällande huruvida bostadsförmånen ska utnyttjas.

Uppsatsen når slutsatsen att det nuvarande rättsläget får bedömas vara rättsosäkert men förhåller sig ifrågasättande till huruvida någon rättslig förändring kommer att ske på området. Detta bland annat för att det i dagsläget saknas indikationer på att så skulle ske. Vidare kan spekuleras i huruvida det existerar en politisk vilja att förändra lagstiftningen. Vid en bedömning ur rättssäkerhetsperspektiv med inslag av etiska värderingar kan anföras att bostadsförmånen innebär ett belastande av bolag med egendom av privat karaktär, vilket i sig kanske inte är önskvärt. Med ett sådant perspektiv kan rättsosäkerheten till viss del anses vara befogad. (Less)
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author
Nilvé, Carl LU
supervisor
organization
course
LAGF03 20181
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt, finansrätt, bostadsförmåner, rättssäkerhet
language
Swedish
id
8941298
date added to LUP
2018-07-09 16:24:38
date last changed
2018-07-09 16:24:38
@misc{8941298,
  abstract     = {The purpose of this essay is to investigate the valuation of taxable accommodation benefits in Swedish law from a perspective of legal certainty. The theoretical discussion is based on an inconsistent case law in the administrative court of appeal that has appeared in the last years. 

Pursuant to established law the valuation is to be done in accordance with the general rule for taxable benefits. This general rule can be found in 61 section 2 § of the Income Tax Act and states that the benefit should be valued to its market value. The market value of accommodation benefits, however, has proven to be difficult to assess in court practice. Certain support is offered through the guiding material published by the Swedish Tax Agency. This material, however, does not have status as source of law, and as such is not legally binding for a court in its application of law. 

Several different methods of calculation to determine the benefit value has been accepted by the court of appeal and it is based on this that the essay claims to find a lack of legal certainty. The claimed lack of legal certainty is mainly reflected in the absence of predictability when it comes to taxational consequences. The absence of predictability risks affecting the taxpayer and his or her ability to make a well-founded decision in terms of whether to receive the benefit in a negative way.

The essay reaches the conclusion that the current legal position must be deemed lacking in regard to legal certainty, but questions whether or not any legal development in the field of accommodation benefits will take place. This stance is held due to the fact that there are no current indications of any change. Furthermore, it is questionable whether there is an existing political will to amend the law. When assessing the legal certainty with elements of ethical values, one can adduce that the accommodation benefit poses a burdening of the company with an asset of private character, which in itself may be undesirable. With such a perspective, the case can be made that the lack of legal certainty is somewhat legitimate.},
  author       = {Nilvé, Carl},
  keyword      = {skatterätt,finansrätt,bostadsförmåner,rättssäkerhet},
  language     = {swe},
  note         = {Student Paper},
  title        = {Rättsosäkerhet kring bostadsförmåner},
  year         = {2018},
}