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Avdrag för underskott i utländska fasta driftställen inom Europeiska unionen: En analys av EU-domstolens restriktionsprövning

Fiskesund, Richard LU (2019) LAGF03 20192
Department of Law
Faculty of Law
Abstract (Swedish)
Det direkta beskattningsområdet har en särskild ställning inom EU-rätten då medlemsstaterna själva i stor utsträckning utformar sin skattelagstiftning. Trots medlemsstaternas relativt starka självbestämmanderätt måste lagstiftningen som utformas fortfarande iaktta och respektera de grundläggande friheterna. Intressemotsättningar som uppstår mellan å ena sidan medlemsstaternas behörighet till att beskatta och å andra sidan etableringsfriheten är ett återkommande grundproblem, och detta tydliggörs bland annat när medlemsstater begränsar möjligheten för inhemska huvudbolag att göra avdrag för underskott i utländska fasta driftställen i syfte att tillvarata trängande allmänintressen. Samtidigt kan en sådan begränsning utgöra en inskränkning av... (More)
Det direkta beskattningsområdet har en särskild ställning inom EU-rätten då medlemsstaterna själva i stor utsträckning utformar sin skattelagstiftning. Trots medlemsstaternas relativt starka självbestämmanderätt måste lagstiftningen som utformas fortfarande iaktta och respektera de grundläggande friheterna. Intressemotsättningar som uppstår mellan å ena sidan medlemsstaternas behörighet till att beskatta och å andra sidan etableringsfriheten är ett återkommande grundproblem, och detta tydliggörs bland annat när medlemsstater begränsar möjligheten för inhemska huvudbolag att göra avdrag för underskott i utländska fasta driftställen i syfte att tillvarata trängande allmänintressen. Samtidigt kan en sådan begränsning utgöra en inskränkning av etableringsfriheten.

Eftersom en positiv harmonisering på det direkta beskattningsområdet i princip kräver enhällighet får intressemotsättningarna i praktiken lösas av EU-domstolens negativa harmonisering. EU-domstolen tillämpar en restriktionsprövning där bland annat frågan om jämförbarhet, den väl avvägda fördelningen av beskattningsrätten mellan medlemsstaterna och principen om slutlig förlust fått en allt större betydelse. (Less)
Abstract
In the field of direct taxation Member States have retained broad sovereignty which makes it a special area within European law. The European Union and its organs lack taxing powers with regard to direct taxes, but the powers retained by the Member States must nevertheless be exercised consistently with the fundamental freedoms of the European Union. This gives rise to tension between two opposing systems, and raises a fundamental difficulty, namely the conflict between the power conferred on the Member States to tax income arising in their territory and the freedom conferred on Community nationals to establish themselves within the Community. This is particularly evident when national provisions only allow losses incurred by a local... (More)
In the field of direct taxation Member States have retained broad sovereignty which makes it a special area within European law. The European Union and its organs lack taxing powers with regard to direct taxes, but the powers retained by the Member States must nevertheless be exercised consistently with the fundamental freedoms of the European Union. This gives rise to tension between two opposing systems, and raises a fundamental difficulty, namely the conflict between the power conferred on the Member States to tax income arising in their territory and the freedom conferred on Community nationals to establish themselves within the Community. This is particularly evident when national provisions only allow losses incurred by a local permanent establishment to be accounted for when calculating the profits and taxable income of the principal company, with regards to overriding reasons in the public interest.

Solving this fundamental difficulty through positive harmonization requires unanimity which is hard to reach. In the absence of positive harmonization, the European Court of Justice plays an important role with its negative harmonization. The Court of Justice uses a discrimination-based analysis in which the question about comparability, the balanced allocation of the power to impose taxes between the different Member States and the principle of final losses have gained significance. (Less)
Please use this url to cite or link to this publication:
author
Fiskesund, Richard LU
supervisor
organization
course
LAGF03 20192
year
type
M2 - Bachelor Degree
subject
keywords
Restriktionsprövning, Slutlig förlust
language
Swedish
id
9000033
date added to LUP
2020-04-09 13:59:06
date last changed
2020-04-09 13:59:06
@misc{9000033,
  abstract     = {{In the field of direct taxation Member States have retained broad sovereignty which makes it a special area within European law. The European Union and its organs lack taxing powers with regard to direct taxes, but the powers retained by the Member States must nevertheless be exercised consistently with the fundamental freedoms of the European Union. This gives rise to tension between two opposing systems, and raises a fundamental difficulty, namely the conflict between the power conferred on the Member States to tax income arising in their territory and the freedom conferred on Community nationals to establish themselves within the Community. This is particularly evident when national provisions only allow losses incurred by a local permanent establishment to be accounted for when calculating the profits and taxable income of the principal company, with regards to overriding reasons in the public interest. 

Solving this fundamental difficulty through positive harmonization requires unanimity which is hard to reach. In the absence of positive harmonization, the European Court of Justice plays an important role with its negative harmonization. The Court of Justice uses a discrimination-based analysis in which the question about comparability, the balanced allocation of the power to impose taxes between the different Member States and the principle of final losses have gained significance.}},
  author       = {{Fiskesund, Richard}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Avdrag för underskott i utländska fasta driftställen inom Europeiska unionen: En analys av EU-domstolens restriktionsprövning}},
  year         = {{2019}},
}