Skatteprocessen - Nutidens klassfråga?
(2019) LAGF03 20191Department of Law
Faculty of Law
- Abstract
- This thesis aims to investigate current Swedish law on compensation for legal fees in tax cases. The purpose is to investigate the possibilities which current law allows for compensation and the extent to which compensation is granted in reality. The essay also aims to deal with fundamental legal principles and the significance of rule of law.
By looking closer at a number of selected judgments and statistical surveys regarding compensation for legal representatives in tax cases, the paper has come to the following conclusions. The tax law is characterized by a very difficult and extensive legislation. Tax law is also under constant development, which increases the complexity of the area. This raises the requirements on the taxpayer... (More) - This thesis aims to investigate current Swedish law on compensation for legal fees in tax cases. The purpose is to investigate the possibilities which current law allows for compensation and the extent to which compensation is granted in reality. The essay also aims to deal with fundamental legal principles and the significance of rule of law.
By looking closer at a number of selected judgments and statistical surveys regarding compensation for legal representatives in tax cases, the paper has come to the following conclusions. The tax law is characterized by a very difficult and extensive legislation. Tax law is also under constant development, which increases the complexity of the area. This raises the requirements on the taxpayer being given the opportunity to engage in legal advice in order to exercise his or her right. To win partial approval of lawsuit does not in itself guarantee that compensation will be granted. Nor are the cases where the taxpayer wins his or her approval for compensation. It has emerged from the statistical surveys that the thesis has dealt with that compensation is only granted in exceptional cases. The surveys also point to a large discrepancy between the claimed and granted compensation in cases where compensation is actually granted. There is also a lack of precedents which seems to be because of inadequate grounds in many cases. These faulty judgments affect the taxpayer's ability to appeal the decision because there are often no grounds to argue against.
In summary, it can be noted that courts largely avoid motivating why the compensation claimed is adjusted or rejected. This raises questions with regards to the rule of law based on the possibilities of appealing such a decision. In addition, the actual outcome of compensation for legal fees in tax cases seems to be substantially below the level of compensation that the legislature sought after. Finally, there is a lack of precedents regarding legal fees in tax cases, which is probably a consequence of the shortcomings mentioned above. (Less) - Abstract (Swedish)
- Uppsatsen tar sikte på att utreda gällande svensk rätt avseende ersättning för ombudskostnader i skattemål. Syftet är utreda vilka möjligheter gällande rätt medger till ersättning samt i vilken utsträckning som ersättning beviljas i verkligheten. Uppsatsen avser vidare att behandla grundläggande rättsprinciper samt innebörden av rättssäkerhet.
Genom att titta närmare på ett antal utvalda domar och statistiska undersökningar beträffande ersättning för ombud i skattemål har uppsatsen kommit till följande slutsatser. Skatterätten kännetecknas av en mycket svårhanterlig och omfattande lagstiftning. Skatterätten står även under ständig utveckling och med denna ökar komplexiteten på området. Detta ställer högre krav på att den skattskyldige... (More) - Uppsatsen tar sikte på att utreda gällande svensk rätt avseende ersättning för ombudskostnader i skattemål. Syftet är utreda vilka möjligheter gällande rätt medger till ersättning samt i vilken utsträckning som ersättning beviljas i verkligheten. Uppsatsen avser vidare att behandla grundläggande rättsprinciper samt innebörden av rättssäkerhet.
Genom att titta närmare på ett antal utvalda domar och statistiska undersökningar beträffande ersättning för ombud i skattemål har uppsatsen kommit till följande slutsatser. Skatterätten kännetecknas av en mycket svårhanterlig och omfattande lagstiftning. Skatterätten står även under ständig utveckling och med denna ökar komplexiteten på området. Detta ställer högre krav på att den skattskyldige bereds möjlighet att anlita juridisk rådgivning i syfte att tillvarata sin rätt. Att vinna delvis bifall till sin talan utgör i sig ingen garanti för att ersättning ska beviljas. Inte heller de fall då den skattskyldige helt vinner bifall till sin talan garanteras ersättning. Av de statistiska undersökningar vilka uppsatsen avhandlat har det framkommit att ersättning endast medges undantagsvis. Undersökningarna pekar även på en stor diskrepans mellan yrkad och beviljad ersättning i de fall då ersättning faktiskt beviljas. Det råder även brist på praxis vilket torde bero på bristfälliga domskäl. Dessa bristfälliga domskäl påverkar den skattskyldiges möjligheter till att överklaga beslut eftersom det ofta inte finns några domskäl att argumentera mot.
Sammanfattningsvis kan framhållas att domstolar i stor utsträckning undviker att motivera varför yrkad ersättning sätts ned eller avslås. Rättssäkerheten i detta kan ifrågasättas utifrån möjligheterna till att överklaga ett avgörande utan tillfredsställande domskäl. Vidare verkar det reella utfallet av ersättningar för ombud i skattemål kraftigt understiga den nivå av ersättning som lagstiftaren strävade efter. Slutligen råder det stor brist på praxis avseende ombudsfrågor i skattemål, vilket troligtvis är en konsekvens av ovan nämnda brister. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8976965
- author
- Wingren, Andreas LU
- supervisor
- organization
- course
- LAGF03 20191
- year
- 2019
- type
- M2 - Bachelor Degree
- subject
- keywords
- Skatteprocess, Ombudskostnader, Skatterätt
- language
- Swedish
- id
- 8976965
- date added to LUP
- 2019-09-16 10:37:23
- date last changed
- 2019-09-16 10:37:23
@misc{8976965,
abstract = {{This thesis aims to investigate current Swedish law on compensation for legal fees in tax cases. The purpose is to investigate the possibilities which current law allows for compensation and the extent to which compensation is granted in reality. The essay also aims to deal with fundamental legal principles and the significance of rule of law.
By looking closer at a number of selected judgments and statistical surveys regarding compensation for legal representatives in tax cases, the paper has come to the following conclusions. The tax law is characterized by a very difficult and extensive legislation. Tax law is also under constant development, which increases the complexity of the area. This raises the requirements on the taxpayer being given the opportunity to engage in legal advice in order to exercise his or her right. To win partial approval of lawsuit does not in itself guarantee that compensation will be granted. Nor are the cases where the taxpayer wins his or her approval for compensation. It has emerged from the statistical surveys that the thesis has dealt with that compensation is only granted in exceptional cases. The surveys also point to a large discrepancy between the claimed and granted compensation in cases where compensation is actually granted. There is also a lack of precedents which seems to be because of inadequate grounds in many cases. These faulty judgments affect the taxpayer's ability to appeal the decision because there are often no grounds to argue against.
In summary, it can be noted that courts largely avoid motivating why the compensation claimed is adjusted or rejected. This raises questions with regards to the rule of law based on the possibilities of appealing such a decision. In addition, the actual outcome of compensation for legal fees in tax cases seems to be substantially below the level of compensation that the legislature sought after. Finally, there is a lack of precedents regarding legal fees in tax cases, which is probably a consequence of the shortcomings mentioned above.}},
author = {{Wingren, Andreas}},
language = {{swe}},
note = {{Student Paper}},
title = {{Skatteprocessen - Nutidens klassfråga?}},
year = {{2019}},
}