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"Vad fan får jag för pengarna?" – En granskning av bestämmelserna om rättelse på eget initiativ

Ståhlnacke, Filippa LU (2018) LAGF03 20182
Department of Law
Faculty of Law
Abstract
A correction on ones own initiative, so called ”own-initiative corrections” means that an individual submit changes to previously submitted information to the Swedish Tax Agency. These corrections mean that the individual will avoid both tax penalties and being charged of taxation fraud. Through “own-initiative corrections” the Tax Agency receives information from tax payers that they otherwise were unlikely to gain. In recent years international tax leaks have disclosed how private individuals and companies worldwide have hidden money to avoid taxes. Many Swedes escaped criminal charges by correcting their declarations after the leaks.

In August 2018, a new regulation took effect resulting in a more restrictive interpretation for when... (More)
A correction on ones own initiative, so called ”own-initiative corrections” means that an individual submit changes to previously submitted information to the Swedish Tax Agency. These corrections mean that the individual will avoid both tax penalties and being charged of taxation fraud. Through “own-initiative corrections” the Tax Agency receives information from tax payers that they otherwise were unlikely to gain. In recent years international tax leaks have disclosed how private individuals and companies worldwide have hidden money to avoid taxes. Many Swedes escaped criminal charges by correcting their declarations after the leaks.

In August 2018, a new regulation took effect resulting in a more restrictive interpretation for when a correction is considered to be an ”own-initiative correction”. The purpose of this thesis is to investigate and critically examine whether the new legal rules meet the requirements for rule of law and efficiency, and whether they are expedient. The thesis is written with legal judicial method. The requirements are analysed on one hand by the fiscal interest of the state and on the other hand the individual interest.

It is impossible to predict the financial consequences of the regulations in advance, which makes it difficult to determine how well the requirements are met. One potential consequence is that the corrections come in at a higher speed. However, the consequence of the new deadline could also be that fewer self-corrections come in. From a legal certainty perspective, it would have been desirable to have clearer definitions for the requisites in the legal rules and guidelines for how the Tax Agency should announce the information.

Overall, my view is that efficiency, and thus the fiscal purpose, will likely benefit from the regulations. Hopefully, future court rulings will provide us with some clarifications and allow for more evidence based conclusion. (Less)
Abstract (Swedish)
En rättelse på eget initiativ innebär att den enskilde begär ändring av en tidigare lämnad uppgift till Skatteverket. Dessa rättelser medför både ansvarsfrihet från skattetillägg och från åtal för skattebrott. Skatteverket får genom självrättelser kännedom om uppgifter som de troligtvis aldrig hade fått ta del av annars. Institutet har fått ökad uppmärksamhet de senaste åren då allt fler svenskar redovisar inkomster från skatteparadis. Internationella skatteläckor har offentliggjort hur privatpersoner och bolag världen över gömt pengar undan skatt. Många svenskar undkom straffavgift och brottsanmälan genom att självrätta sina deklarationer efter avslöjandet.

I augusti 2018 trädde en ny bestämmelse i kraft som innebär en mer restriktiv... (More)
En rättelse på eget initiativ innebär att den enskilde begär ändring av en tidigare lämnad uppgift till Skatteverket. Dessa rättelser medför både ansvarsfrihet från skattetillägg och från åtal för skattebrott. Skatteverket får genom självrättelser kännedom om uppgifter som de troligtvis aldrig hade fått ta del av annars. Institutet har fått ökad uppmärksamhet de senaste åren då allt fler svenskar redovisar inkomster från skatteparadis. Internationella skatteläckor har offentliggjort hur privatpersoner och bolag världen över gömt pengar undan skatt. Många svenskar undkom straffavgift och brottsanmälan genom att självrätta sina deklarationer efter avslöjandet.

I augusti 2018 trädde en ny bestämmelse i kraft som innebär en mer restriktiv tolkning avseende vilka rättelser som anses vara på eget initiativ. Syftet med denna uppsats är att undersöka samt kritiskt granska om de nya rättsreglerna uppfyller kraven på rättssäkerhet och effektivitet, samt om de är ändamålsenliga. Uppsatsen är skriven med rättsdogmatisk metod. Kraven analyseras utifrån å ena sidan det statliga, fiskala intresset och å andra sidan det enskilda intresset.

Uppsatsen landar i att det är omöjligt att i förväg förutspå de ekonomiska konsekvenserna av bestämmelserna vilket gör det svårt att avgöra hur bra kraven uppfylls. En potentiell konsekvens av den nya lagstiftningen är att rättelserna kommer in snabbare. Emellertid skulle konsekvensen av den nya tidsfristen också kunna vara att färre självrättelser kommer in. Ur ett rättssäkerhetsperspektiv hade det varit önskvärt med tydligare definitioner på rekvisiten i rättsreglerna samt riktlinjer för hur Skatteverket ska kungöra informationen.

Sammantaget är min uppfattning att effektiviteten, och därmed det fiskala syftet, antagligen är det som främjas i bestämmelserna. Förhoppningsvis kommer framtida domstolsavgöranden att klargöra det. (Less)
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author
Ståhlnacke, Filippa LU
supervisor
organization
course
LAGF03 20182
year
type
M2 - Bachelor Degree
subject
keywords
skatterätt, skattebrott, skattetillägg, självrättelse, självrättelser, rättelse på eget initativ, skatteflykt
language
Swedish
id
8965915
date added to LUP
2019-03-17 14:16:58
date last changed
2019-03-17 14:16:58
@misc{8965915,
  abstract     = {A correction on ones own initiative, so called ”own-initiative corrections” means that an individual submit changes to previously submitted information to the Swedish Tax Agency. These corrections mean that the individual will avoid both tax penalties and being charged of taxation fraud. Through “own-initiative corrections” the Tax Agency receives information from tax payers that they otherwise were unlikely to gain. In recent years international tax leaks have disclosed how private individuals and companies worldwide have hidden money to avoid taxes. Many Swedes escaped criminal charges by correcting their declarations after the leaks.

In August 2018, a new regulation took effect resulting in a more restrictive interpretation for when a correction is considered to be an ”own-initiative correction”. The purpose of this thesis is to investigate and critically examine whether the new legal rules meet the requirements for rule of law and efficiency, and whether they are expedient. The thesis is written with legal judicial method. The requirements are analysed on one hand by the fiscal interest of the state and on the other hand the individual interest.

It is impossible to predict the financial consequences of the regulations in advance, which makes it difficult to determine how well the requirements are met. One potential consequence is that the corrections come in at a higher speed. However, the consequence of the new deadline could also be that fewer self-corrections come in. From a legal certainty perspective, it would have been desirable to have clearer definitions for the requisites in the legal rules and guidelines for how the Tax Agency should announce the information.

Overall, my view is that efficiency, and thus the fiscal purpose, will likely benefit from the regulations. Hopefully, future court rulings will provide us with some clarifications and allow for more evidence based conclusion.},
  author       = {Ståhlnacke, Filippa},
  keyword      = {skatterätt,skattebrott,skattetillägg,självrättelse,självrättelser,rättelse på eget initativ,skatteflykt},
  language     = {swe},
  note         = {Student Paper},
  title        = {"Vad fan får jag för pengarna?" – En granskning av bestämmelserna om rättelse på eget initiativ},
  year         = {2018},
}