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Mandatory Disclosure Rules - En analys av SOU 2018:91

Gullberg, Nora LU (2019) JURM02 20191
Department of Law
Faculty of Law
Abstract (Swedish)
Syftet med denna uppsats är att undersöka förslaget att införa en ny form av uppgiftsskyldighet, Mandatory Disclosure Rules, i skatteförfarandelagen. Förslaget består dels av en implementering av EU-direktivet DAC 6, dels av en inhemsk reglering som saknar motsvarighet i DAC 6. Det huvudsakliga syftet med förslaget är att motverka aggressiv skatteplanering. I uppsatsen används den rättsdogmatiska metoden för att utreda innebörden av utredningens förslag. Vidare analyseras den inhemska delen av förslaget ur ett proportionalitetsperspektiv.

Den föreslagna uppgiftsskyldigheten omfattar rapporteringspliktiga gränsöverskridande och inhemska arrangemang. Uppgiftsskyldigheten omfattar primärt rådgivare. Användare omfattas dock i vissa fall.... (More)
Syftet med denna uppsats är att undersöka förslaget att införa en ny form av uppgiftsskyldighet, Mandatory Disclosure Rules, i skatteförfarandelagen. Förslaget består dels av en implementering av EU-direktivet DAC 6, dels av en inhemsk reglering som saknar motsvarighet i DAC 6. Det huvudsakliga syftet med förslaget är att motverka aggressiv skatteplanering. I uppsatsen används den rättsdogmatiska metoden för att utreda innebörden av utredningens förslag. Vidare analyseras den inhemska delen av förslaget ur ett proportionalitetsperspektiv.

Den föreslagna uppgiftsskyldigheten omfattar rapporteringspliktiga gränsöverskridande och inhemska arrangemang. Uppgiftsskyldigheten omfattar primärt rådgivare. Användare omfattas dock i vissa fall. Ett arrangemang är rapporteringspliktigt om det uppvisar minst ett av tio kännetecken. En ny särskild avgift, rapporteringsavgift, föreslås som sanktion. Befintliga regler om uppgiftsskyldighet i skatteförfarandelagen omfattar i huvudsak all information som är nödvändig för att säkerställa en korrekt beskattning. Enligt utredningens förslag behöver ytterligare information rapporteras in, såsom viss information om så kallade luckor i skattesystemet. Den nya uppgiftsskyldigheten ska fullgöras inom en 30-dagarsperiod vilket i regel är tidigare än befintliga regler.

Det inhemska förslaget är i vissa delar oprecist. En risk är överrapportering vilket skulle innebära att arrangemang som inte är av intresse för Skatteverket rapporteras in i viss omfattning. Överrapportering skulle förmodligen motverka förslagets effektivitet. De föreslagna sanktionerna framstår som onödigt hårda för att säkerställa regelefterlevnad. Även om det är sannolikt att förslaget, som utredningen antar, kommer att ha viss dämpande effekt på inhemsk aggressiv skatteplanering är en sådan effekt osäker och saknar klart stöd i existerande studier. Förslaget förväntas medföra betydande administrativa kostnader för de uppgiftsskyldiga och för Skatteverket. En brist är att utredningen inte fördelar de uppskattade kostnaderna på den direktivbaserade gränsöverskridande regleringen och den rent nationella regleringen, vilket gör det svårt att väga kostnaderna av en nationell reglering mot dess nytta. Sammantaget är det tveksamt om den förmodade nyttan av det inhemska förslaget står i rimlig proportion till dess förmodade kostnader. I den fortsatta beredningen bör det övervägas att införa tröskelvärden, precisera undantagen och mildra de förslagna sanktionerna. Vissa inte strikt ekonomiska aspekter bör även analyseras djupare. Det gäller bland annat överväganden angående behovet av att skydda kommunikationen mellan en juridisk rådgivare och dennes klient och hur uppgiftsskyldigheten förhåller sig till EUs marknadsmissbruksförordning. (Less)
Abstract
The purpose of this thesis is to review the proposal to introduce a new reporting obligation, Mandatory Disclosure Rules, in the Swedish Tax Procedures Act. The proposal consists partly of an implementation of the EU directive DAC 6, partly of a domestic regulation without parallel in DAC 6. The main purpose of the proposal is to counter aggressive tax planning. In the thesis, the traditional legal method is used to investigate the content of the Inquiry’s proposal. Further, the proposed domestic regulation is analysed from a proportionality perspective.

The proposed reporting obligation refers to reportable cross-border and domestic arrangements. The obligation primarily includes advisers but, in certain cases, includes users. An... (More)
The purpose of this thesis is to review the proposal to introduce a new reporting obligation, Mandatory Disclosure Rules, in the Swedish Tax Procedures Act. The proposal consists partly of an implementation of the EU directive DAC 6, partly of a domestic regulation without parallel in DAC 6. The main purpose of the proposal is to counter aggressive tax planning. In the thesis, the traditional legal method is used to investigate the content of the Inquiry’s proposal. Further, the proposed domestic regulation is analysed from a proportionality perspective.

The proposed reporting obligation refers to reportable cross-border and domestic arrangements. The obligation primarily includes advisers but, in certain cases, includes users. An arrangement is reportable if it displays at least one of ten hallmarks. A new special charge, reporting charge, is proposed as a sanction. Existing reporting obligations in the Tax Procedures Act mainly cover all information that is necessary to ensure a correct taxation. The Inquiry’s proposal requires that further information has to be disclosed, such as certain information regarding so-called loopholes in the tax system. The new reporting obligation has to be fulfilled within a 30-day period which in general is earlier than existing reporting obligations.

Certain aspects of the domestic proposal are vague. A risk is over-disclosure, meaning that arrangements that are insignificant from the Swedish Tax Agency’s perspective would be reported to a certain extent. Over-disclosure could also have a negative impact on the efficiency of the proposal. The proposed sanctions appear more than necessary stringent to ensure compliance. Although it is also likely that the proposal, in accordance with the Inquiry’s assumptions, will have some repressive effect on domestic aggressive tax planning such effect is associated with uncertainties and has no obvious support in existing research. The proposal is expected to entail heavy administrative costs for the persons required to disclose and for the Swedish Tax Agency. A shortcoming in the Inquiry is the lack of allocation of estimated costs between the directive based cross-border regulation and the purely domestic regulation, making it difficult to assess the costs and benefits of the purely domestic regulation. Overall, it is doubtful whether the estimated benefits of the domestic regulation are in reasonable proportion to the estimated costs. It should be considered to impose thresholds, define the proposed exceptions and mitigate the proposed sanctions in the continuing legislative procedure. Also, not only strict financial aspects should be further analysed including considerations regarding, inter alia, the needs to protect the communication between a legal adviser and its client and the relationship between the reporting obligation and the EU Market Abuse Regulation. (Less)
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author
Gullberg, Nora LU
supervisor
organization
alternative title
Mandatory Disclosure Rules - An analysis of SOU 2018:91
course
JURM02 20191
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, tax law, skatteförfarandelagen, swedish tax procedures act, aggressiv skatteplanering, aggressive tax planning, DAC 6, BEPS, mandatory disclosure rules
language
Swedish
id
8976830
date added to LUP
2019-06-11 17:29:06
date last changed
2019-06-11 17:29:06
@misc{8976830,
  abstract     = {The purpose of this thesis is to review the proposal to introduce a new reporting obligation, Mandatory Disclosure Rules, in the Swedish Tax Procedures Act. The proposal consists partly of an implementation of the EU directive DAC 6, partly of a domestic regulation without parallel in DAC 6. The main purpose of the proposal is to counter aggressive tax planning. In the thesis, the traditional legal method is used to investigate the content of the Inquiry’s proposal. Further, the proposed domestic regulation is analysed from a proportionality perspective.

The proposed reporting obligation refers to reportable cross-border and domestic arrangements. The obligation primarily includes advisers but, in certain cases, includes users. An arrangement is reportable if it displays at least one of ten hallmarks. A new special charge, reporting charge, is proposed as a sanction. Existing reporting obligations in the Tax Procedures Act mainly cover all information that is necessary to ensure a correct taxation. The Inquiry’s proposal requires that further information has to be disclosed, such as certain information regarding so-called loopholes in the tax system. The new reporting obligation has to be fulfilled within a 30-day period which in general is earlier than existing reporting obligations.

Certain aspects of the domestic proposal are vague. A risk is over-disclosure, meaning that arrangements that are insignificant from the Swedish Tax Agency’s perspective would be reported to a certain extent. Over-disclosure could also have a negative impact on the efficiency of the proposal. The proposed sanctions appear more than necessary stringent to ensure compliance. Although it is also likely that the proposal, in accordance with the Inquiry’s assumptions, will have some repressive effect on domestic aggressive tax planning such effect is associated with uncertainties and has no obvious support in existing research. The proposal is expected to entail heavy administrative costs for the persons required to disclose and for the Swedish Tax Agency. A shortcoming in the Inquiry is the lack of allocation of estimated costs between the directive based cross-border regulation and the purely domestic regulation, making it difficult to assess the costs and benefits of the purely domestic regulation. Overall, it is doubtful whether the estimated benefits of the domestic regulation are in reasonable proportion to the estimated costs. It should be considered to impose thresholds, define the proposed exceptions and mitigate the proposed sanctions in the continuing legislative procedure. Also, not only strict financial aspects should be further analysed including considerations regarding, inter alia, the needs to protect the communication between a legal adviser and its client and the relationship between the reporting obligation and the EU Market Abuse Regulation.},
  author       = {Gullberg, Nora},
  keyword      = {skatterätt,tax law,skatteförfarandelagen,swedish tax procedures act,aggressiv skatteplanering,aggressive tax planning,DAC 6,BEPS,mandatory disclosure rules},
  language     = {swe},
  note         = {Student Paper},
  title        = {Mandatory Disclosure Rules - En analys av SOU 2018:91},
  year         = {2019},
}