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Lag mot skatteflykt och EU:s krav på icke-genuina arrangemang

Lyrenäs, Kristina LU (2018) HARH01 20181
Department of Business Law
Abstract (Swedish)
Sammanfattning
EU:s medlemsländer ska införa en generell skatteflyktsbestämmelse i syfte att motverka skatteflyktsmetoder som inte behandlats genom särskilt riktade bestämmelser. Skatteflyktsbestämmelsen tar sikte på att motverka arrangemang som inte är genuina. Sveriges hållning är att inga åtgärder behöver vidtas för att införliva en generell skatteflyktsbestämmelse i svensk lagstiftning då skatteflyktslagen finns.
Syftet med arbetet har varit att klargöra skillnader och likheter mellan icke-genuina arrangemang i EU:s skatteflyktbestämmelse och den svenska skatteflyktslagen. Detta för att öka möjligheten för att tillämpning av skatteflyktslagen sker direktivsenligt. Därför har jag undersökt, vilken innebörd termen icke-genuina... (More)
Sammanfattning
EU:s medlemsländer ska införa en generell skatteflyktsbestämmelse i syfte att motverka skatteflyktsmetoder som inte behandlats genom särskilt riktade bestämmelser. Skatteflyktsbestämmelsen tar sikte på att motverka arrangemang som inte är genuina. Sveriges hållning är att inga åtgärder behöver vidtas för att införliva en generell skatteflyktsbestämmelse i svensk lagstiftning då skatteflyktslagen finns.
Syftet med arbetet har varit att klargöra skillnader och likheter mellan icke-genuina arrangemang i EU:s skatteflyktbestämmelse och den svenska skatteflyktslagen. Detta för att öka möjligheten för att tillämpning av skatteflyktslagen sker direktivsenligt. Därför har jag undersökt, vilken innebörd termen icke-genuina arrangemang har i förhållande till direktivet, hur skatteflyktslagen och EU:s skatteflyktsbestämmelse skiljer sig åt samt om skatteflyktslagen har tillämpats på icke-genuina arrangemang i svensk rättspraxis?
Slutsatsen är att det inte finns en enhetlig definition över vad som är ett icke-genuint arrangemang. Även om skatteflyktslagen och EU:s skatteflyktsbestämmelse är mycket lika varandra så finns det skillnader. Vilken betydelse som dessa skillnader får beror på vilken definition som termen icke-genuina ska bära. När skatteflyktslagen tillämpas i framtiden så måste tillämparen undersöka, inte bara om de fyra rekvisit som skatteflyktslagen ställer upp är uppfyllda utan även om ett förfarande kan anses vara icke-genuint med hänsyn till kommersiella skäl och den ekonomiska verkligheten. (Less)
Abstract
Abstract
EU member states are required to implement a general anti-avoidance rule (GAAR) against tax avoidance practises that have not been dealt with through specifically targeted provisions.
The GAAR is aimed at combating arrangements that are regarded as non-genuine. Sweden’s view is that there is no need to take any action to implement the EU GAAR in Swedish legislation as a Swedish GAAR already exists.
The aim of this study has been to highlight differences as well as similarities between non-genuine arrangements in the EU GAAR and the Swedish GAAR, with the aim of increasing the possibility of the Swedish GAAR to be applied in accordance with the EU directive. Hence, focus of my study has been to establish the meaning of the term... (More)
Abstract
EU member states are required to implement a general anti-avoidance rule (GAAR) against tax avoidance practises that have not been dealt with through specifically targeted provisions.
The GAAR is aimed at combating arrangements that are regarded as non-genuine. Sweden’s view is that there is no need to take any action to implement the EU GAAR in Swedish legislation as a Swedish GAAR already exists.
The aim of this study has been to highlight differences as well as similarities between non-genuine arrangements in the EU GAAR and the Swedish GAAR, with the aim of increasing the possibility of the Swedish GAAR to be applied in accordance with the EU directive. Hence, focus of my study has been to establish the meaning of the term non-genuine arrangements in relation to the directive, how the Swedish GAAR and the EU GAAR differ, as well as if the Swedish GAAR has been applied to non-genuine arrangements in Swedish case-law.
My conclusion is that there is no uniform definition of what constitutes a non-genuine arrangement. Even though the Swedish GAAR and the EU GAAR carry many similarities there are also differences. To what extent these differences will carry any significance depends on which definition the term non-genuine has. When the Swedish GAAR is applied in the future, it will not only be necessary to investigate if the four necessary conditions that the Swedish GAAR stipulates are fulfilled, but also if an arrangement should be regarded as non-genuine to the extent that they are not put into place for valid commercial reasons which reflect economic reality. (Less)
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author
Lyrenäs, Kristina LU
supervisor
organization
course
HARH01 20181
year
type
M2 - Bachelor Degree
subject
keywords
Skatteflykt, icke-genuina arrangemang, skatteflyktslagen, allmänna missbruksprincipen, direktiv 2016/1164, wholly artifical arrangements
language
Swedish
id
8944458
date added to LUP
2018-06-14 17:13:48
date last changed
2018-06-14 17:13:48
@misc{8944458,
  abstract     = {Abstract
EU member states are required to implement a general anti-avoidance rule (GAAR) against tax avoidance practises that have not been dealt with through specifically targeted provisions.
The GAAR is aimed at combating arrangements that are regarded as non-genuine. Sweden’s view is that there is no need to take any action to implement the EU GAAR in Swedish legislation as a Swedish GAAR already exists. 
The aim of this study has been to highlight differences as well as similarities between non-genuine arrangements in the EU GAAR and the Swedish GAAR, with the aim of increasing the possibility of the Swedish GAAR to be applied in accordance with the EU directive. Hence, focus of my study has been to establish the meaning of the term non-genuine arrangements in relation to the directive, how the Swedish GAAR and the EU GAAR differ, as well as if the Swedish GAAR has been applied to non-genuine arrangements in Swedish case-law. 
My conclusion is that there is no uniform definition of what constitutes a non-genuine arrangement. Even though the Swedish GAAR and the EU GAAR carry many similarities there are also differences. To what extent these differences will carry any significance depends on which definition the term non-genuine has. When the Swedish GAAR is applied in the future, it will not only be necessary to investigate if the four necessary conditions that the Swedish GAAR stipulates are fulfilled, but also if an arrangement should be regarded as non-genuine to the extent that they are not put into place for valid commercial reasons which reflect economic reality.},
  author       = {Lyrenäs, Kristina},
  keyword      = {Skatteflykt,icke-genuina arrangemang,skatteflyktslagen,allmänna missbruksprincipen,direktiv 2016/1164,wholly artifical arrangements},
  language     = {swe},
  note         = {Student Paper},
  title        = {Lag mot skatteflykt och EU:s krav på icke-genuina arrangemang},
  year         = {2018},
}