Bulvanregelns tillämpningsområde - Under vilka förutsättningar undantas utdelning till ett utländskt bolag från kupongskatt?
(2019) JURM02 20192Department of Law
Faculty of Law
- Abstract (Swedish)
- Uppsatsen behandlar kupongskatt, vilken utgår på utdelningar från svenska bolag till utländska juridiska personer. Syftet är att, med en rättsdogmatisk metod, utreda i vilka situationer undantag från kupongskatt blir möjligt. Detta med beaktande av den s.k. bulvanregelns tillämplighet.
Den svenska kupongskatteregleringen är i stort sett oförändrad sedan tillkomsten år 1970 och har bedömts vara föråldrad. Undantagen från kupongskatt som regleringen stadgar är beroende av att bulvanregeln inte är tillämplig. Bulvanregeln är en anti-missbruksregel som påför kupongskatt i situationer där någon agerat bulvan, åt en person som genom förfarandet åtnjutit skatteförmåner. Tillämpningsområdet för regleringen är dock oklart och tillgången på... (More) - Uppsatsen behandlar kupongskatt, vilken utgår på utdelningar från svenska bolag till utländska juridiska personer. Syftet är att, med en rättsdogmatisk metod, utreda i vilka situationer undantag från kupongskatt blir möjligt. Detta med beaktande av den s.k. bulvanregelns tillämplighet.
Den svenska kupongskatteregleringen är i stort sett oförändrad sedan tillkomsten år 1970 och har bedömts vara föråldrad. Undantagen från kupongskatt som regleringen stadgar är beroende av att bulvanregeln inte är tillämplig. Bulvanregeln är en anti-missbruksregel som påför kupongskatt i situationer där någon agerat bulvan, åt en person som genom förfarandet åtnjutit skatteförmåner. Tillämpningsområdet för regleringen är dock oklart och tillgången på praxis begränsad. Oaktat bulvanregelns otydlighet ansåg regeringen, vid implementeringen av moder-dotterbolagsdirektivets generella anti-missbruksregel, att bulvanregeln skulle omfatta den senare. Detta trots att direktivets bestämmelse har ett vidare tillämpningsområde.
I februari år 2019 konstaterades det, i ett förhandsavgörande från EU-domstolen, att principen om förbud mot förfarandemissbruk är tillämplig på kupongskattens område. Detta besked får förmodligen inte så stor påverkan på den svenska kupongskatteregleringen, då det idag finns ett krav på anti-missbruksregleringar i nationell rätt.
En direktivkonform tolkning av bulvanregeln utvidgar tillämpningsområdet. Högsta förvaltningsdomstolen har avvisat två mål vilka rörde frågan om bulvanregelns tillämpningsområde, i relation till den generella anti-missbruksregeln. Sådana avvisanden förenklar inte tolkningen av regeln.
Undantagen från kupongskatt har ett tydligt tillämpningsområde. Dess relation till bulvanregeln gör däremot situationen mer oklar och förmodligen är det upp till rättstillämparna i framtiden att tydliggöra tolkningen. (Less) - Abstract
- This thesis concerns dividend payments made by Swedish companies to non-resident legal entities. The purpose is to investigate in which situations a company may benefit from exemptions from withholding tax on dividend payments, in accordance with Swedish legislation. Taking into account the Swedish anti-abuse rule for withholding tax as well as influence of EU law on Swedish national withholding tax law. A legal dogmatic method has been used to achieve this purpose.
The Swedish withholding tax regulation has remained largely unchanged since its introduction in 1970 and has been deemed obsolete. The application of exemptions is dependent upon the anti-abuse rule not being applicable. The anti-abuse rule prescribes that withholding tax is... (More) - This thesis concerns dividend payments made by Swedish companies to non-resident legal entities. The purpose is to investigate in which situations a company may benefit from exemptions from withholding tax on dividend payments, in accordance with Swedish legislation. Taking into account the Swedish anti-abuse rule for withholding tax as well as influence of EU law on Swedish national withholding tax law. A legal dogmatic method has been used to achieve this purpose.
The Swedish withholding tax regulation has remained largely unchanged since its introduction in 1970 and has been deemed obsolete. The application of exemptions is dependent upon the anti-abuse rule not being applicable. The anti-abuse rule prescribes that withholding tax is levied on outbound dividends if the shares in the distributing company are held in such a manner that someone else thereby receives an unjust favor as concerns income tax or exemption from withholding tax. This rule is applicable if a shareholder holds shares in a company on behalf of someone else, and if that someone thereby achieves a tax benefit. There is limited case law and more or less no preparatory works that describe the scope of the rule. Despite this, the rule has been deemed a sufficient implementation of the amendment (the general anti-abuse rule) in the European Union Parent Subsidiary Directive, even though the general anti-abuse rule has a wider scope.
In two recently announced rulings from the European Court of Justice (February 2019) the Court held that the general principle that EU law cannot be relied on for abuse of fraudulent ends is applicable in the area of withholding tax. However, the rulings will likely not affect Swedish withholding tax regulations since all Member States have implemented anti-abuse regulations in their national legislation
The Swedish anti-abuse rule gains a wider scope of application when interpreted in the light of EU law. The Swedish Supreme Administrative Court has, in the period following the implementation of the amendment, rejected two appeals concerning the applicability of the anti-abuse rule, which means that no further guide has been provided.
The applicability of the exemptions from withholding tax is obvious. However, its relation to the anti-abuse rule makes the situation more uncertain and it is probably up to the national courts to clarify the situation. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9000333
- author
- Malmkvist, Victoria LU
- supervisor
- organization
- alternative title
- The scope of the Swedish anti-abuse rule for withholding tax - in which situations can company benefit from exemptions from withholding tax
- course
- JURM02 20192
- year
- 2019
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, bulvanregeln, kupongskatt
- language
- Swedish
- id
- 9000333
- date added to LUP
- 2020-02-01 13:43:32
- date last changed
- 2020-02-01 13:43:32
@misc{9000333,
abstract = {{This thesis concerns dividend payments made by Swedish companies to non-resident legal entities. The purpose is to investigate in which situations a company may benefit from exemptions from withholding tax on dividend payments, in accordance with Swedish legislation. Taking into account the Swedish anti-abuse rule for withholding tax as well as influence of EU law on Swedish national withholding tax law. A legal dogmatic method has been used to achieve this purpose.
The Swedish withholding tax regulation has remained largely unchanged since its introduction in 1970 and has been deemed obsolete. The application of exemptions is dependent upon the anti-abuse rule not being applicable. The anti-abuse rule prescribes that withholding tax is levied on outbound dividends if the shares in the distributing company are held in such a manner that someone else thereby receives an unjust favor as concerns income tax or exemption from withholding tax. This rule is applicable if a shareholder holds shares in a company on behalf of someone else, and if that someone thereby achieves a tax benefit. There is limited case law and more or less no preparatory works that describe the scope of the rule. Despite this, the rule has been deemed a sufficient implementation of the amendment (the general anti-abuse rule) in the European Union Parent Subsidiary Directive, even though the general anti-abuse rule has a wider scope.
In two recently announced rulings from the European Court of Justice (February 2019) the Court held that the general principle that EU law cannot be relied on for abuse of fraudulent ends is applicable in the area of withholding tax. However, the rulings will likely not affect Swedish withholding tax regulations since all Member States have implemented anti-abuse regulations in their national legislation
The Swedish anti-abuse rule gains a wider scope of application when interpreted in the light of EU law. The Swedish Supreme Administrative Court has, in the period following the implementation of the amendment, rejected two appeals concerning the applicability of the anti-abuse rule, which means that no further guide has been provided.
The applicability of the exemptions from withholding tax is obvious. However, its relation to the anti-abuse rule makes the situation more uncertain and it is probably up to the national courts to clarify the situation.}},
author = {{Malmkvist, Victoria}},
language = {{swe}},
note = {{Student Paper}},
title = {{Bulvanregelns tillämpningsområde - Under vilka förutsättningar undantas utdelning till ett utländskt bolag från kupongskatt?}},
year = {{2019}},
}