Företrädaransvar - Fiskal guldgruva eller näringslivets antagonist?
(2019) LAGF03 20192Department of Law
Faculty of Law
- Abstract (Swedish)
- Skatterättsligt företrädaransvar innebär att en företrädare för ett bolag blir solidariskt betalningsansvarig med bolaget för dess obetalda skatter. Regleringen kring företrädaransvar finns i 59 kap. 12–15 §§ skatteförfarandelagen, och stadgar att en företrädare för en juridisk person kan bli personligt betalningsansvarig för bolagets tillkortakommanden med skatteinbetalning. Företrädaransvaret blir aktuellt när en företrädare har agerat uppsåtligen eller genom grov oaktsamhet.
Regleringen kring företrädaransvar har länge varit starkt ifrågasatt, främst av näringslivet. Vissa akademiker har också påtalat att företrädaransvaret i princip kan kategoriseras som strikt. Bedömningsgrunderna har till stor del varit oklara, vilket har gjort... (More) - Skatterättsligt företrädaransvar innebär att en företrädare för ett bolag blir solidariskt betalningsansvarig med bolaget för dess obetalda skatter. Regleringen kring företrädaransvar finns i 59 kap. 12–15 §§ skatteförfarandelagen, och stadgar att en företrädare för en juridisk person kan bli personligt betalningsansvarig för bolagets tillkortakommanden med skatteinbetalning. Företrädaransvaret blir aktuellt när en företrädare har agerat uppsåtligen eller genom grov oaktsamhet.
Regleringen kring företrädaransvar har länge varit starkt ifrågasatt, främst av näringslivet. Vissa akademiker har också påtalat att företrädaransvaret i princip kan kategoriseras som strikt. Bedömningsgrunderna har till stor del varit oklara, vilket har gjort att en stor del av grunden till dagens rättstillämpning av företrädaransvaret formats i rättspraxis.
Syftet med denna uppsats har varit att utreda huruvida regleringen kring företrädaransvaret bör reformeras, eller om företrädaransvar ska avlägsnas i sin helhet. Utöver detta har även befrielsegrunderna undersökts, där fokus har varit att klargöra om bestämmelsen uppfyller sitt syfte och ändamål. Avslutningsvis har uppsatsen undersökt huruvida informationen och kännedomen kring företrädaransvaret till näringsidkare idag är bristfällig.
Resultatet av undersökningarna utmynnade i att företrädaransvaret inte bör tas bort i sin helhet, de subjektiva rekvisiten bör istället reformeras. Vidare bör rättstillämpningen av befrielsegrunderna uppluckras och hel eller delvis befrielse bör utdömas mer frekvent när en företrädare ålagts ett personligt betalningsansvar. Med tanke på dagens stränga tillämpning av befrielsereglerna i underrätterna torde de inte uppfylla sitt syfte och ändamål. Avslutningsvis bör informationsspridningen gällande företrädaransvar expanderas och nå ut till en större del av dagens företrädare. (Less) - Abstract
- Personal liability according to the law of tax proceedings (2011:1244) regulates that a representative of a corporation will be jointly and severally liable with a corporation for its unpaid taxes. The statute of the personal liability of a representative are found in chapter 59, paragraphs 12-15 in the Swedish tax law. According to these paragraphs, a representative of a corporation could be forced on to a personal payment responsibility for the corporation’s tax debts. However, this is only relevant when the representative acted in terms of intent or gross negligence.
The regulation regarding personal payment liability of a representative has been subject of severe criticism. Some academics have also argued that it could be... (More) - Personal liability according to the law of tax proceedings (2011:1244) regulates that a representative of a corporation will be jointly and severally liable with a corporation for its unpaid taxes. The statute of the personal liability of a representative are found in chapter 59, paragraphs 12-15 in the Swedish tax law. According to these paragraphs, a representative of a corporation could be forced on to a personal payment responsibility for the corporation’s tax debts. However, this is only relevant when the representative acted in terms of intent or gross negligence.
The regulation regarding personal payment liability of a representative has been subject of severe criticism. Some academics have also argued that it could be categorized as a strict responsibility. The assessment grounds for a personal payment liability has been very unclear, which has resulted in a large part of the basis for today's legal application of the representative's responsibility being embodied in case law.
The purpose of this essay has been to investigate if the regulation of the personal payment liability of a corporation’s tax payments by a representative should be reformed, or if it should be completely removed. In addition, the grounds for exemption were also examined, where the focus has been to clarify whether the provision fulfils its object and purpose or not. In conclusion, the thesis has investigated whether the information and knowledge about the personal payment responsibility of a corporation’s tax payments of a representative for todays entrepreneurs is deficient.
The results of this essay led to the outcome that the representative responsibility should not be removed in its entirety. Instead the subjective requisites should be reformed, thus making the representative responsibility more favourable for entrepreneurs. Furthermore, the legal application of the grounds for exemption should be loosened up and full or partial exemption should be imposed more frequently when a representative is assigned a personal payment responsibility. Given today's strict application of the rules of relief in the courts, they do not fulfil their object and purpose. Finally, the proliferation of information regarding representative responsibility should be expanded and extended to a greater part of today's representatives of corporations. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9000011
- author
- Andersson, Anton LU
- supervisor
- organization
- course
- LAGF03 20192
- year
- 2019
- type
- M2 - Bachelor Degree
- subject
- keywords
- Skatterätt, företrädaransvar, personligt betalningsansvar.
- language
- Swedish
- id
- 9000011
- date added to LUP
- 2020-04-09 13:26:32
- date last changed
- 2020-04-09 13:26:32
@misc{9000011,
abstract = {{Personal liability according to the law of tax proceedings (2011:1244) regulates that a representative of a corporation will be jointly and severally liable with a corporation for its unpaid taxes. The statute of the personal liability of a representative are found in chapter 59, paragraphs 12-15 in the Swedish tax law. According to these paragraphs, a representative of a corporation could be forced on to a personal payment responsibility for the corporation’s tax debts. However, this is only relevant when the representative acted in terms of intent or gross negligence.
The regulation regarding personal payment liability of a representative has been subject of severe criticism. Some academics have also argued that it could be categorized as a strict responsibility. The assessment grounds for a personal payment liability has been very unclear, which has resulted in a large part of the basis for today's legal application of the representative's responsibility being embodied in case law.
The purpose of this essay has been to investigate if the regulation of the personal payment liability of a corporation’s tax payments by a representative should be reformed, or if it should be completely removed. In addition, the grounds for exemption were also examined, where the focus has been to clarify whether the provision fulfils its object and purpose or not. In conclusion, the thesis has investigated whether the information and knowledge about the personal payment responsibility of a corporation’s tax payments of a representative for todays entrepreneurs is deficient.
The results of this essay led to the outcome that the representative responsibility should not be removed in its entirety. Instead the subjective requisites should be reformed, thus making the representative responsibility more favourable for entrepreneurs. Furthermore, the legal application of the grounds for exemption should be loosened up and full or partial exemption should be imposed more frequently when a representative is assigned a personal payment responsibility. Given today's strict application of the rules of relief in the courts, they do not fulfil their object and purpose. Finally, the proliferation of information regarding representative responsibility should be expanded and extended to a greater part of today's representatives of corporations.}},
author = {{Andersson, Anton}},
language = {{swe}},
note = {{Student Paper}},
title = {{Företrädaransvar - Fiskal guldgruva eller näringslivets antagonist?}},
year = {{2019}},
}