De svenska koncernavdragsreglerna - med fokus mot kompatibilitet med EU-rätten
(2020) HARH13 20201Department of Business Law
- Abstract (Swedish)
- En av grundvalarna, på vilken den Europeiska unionen vilar, är att företag har rätt att etablera sig fritt över gränserna inom EU. Denna fördragsreglerade utgångspunkt innebär inte bara att direkta hinder mot etableringsfriheten i regel ska undvikas utan även att nationella regler, som indirekt får till följd att etableringsfriheten inskränks, måste viktas mot de överordnade EU-reglerna.
I en serie på varandra följande avgöranden konstaterade EU-domstolen att beskattningsregler varmed medlemsstaterna skiljde inhemska och utländska subjekt åt med avseende på rätten till avdrag för slutliga förluster var att betrakta som en inskränkning av den fördragsgrundade etableringsfriheten. Inom EU-rätten har utvecklats en serie omständigheter vilka... (More) - En av grundvalarna, på vilken den Europeiska unionen vilar, är att företag har rätt att etablera sig fritt över gränserna inom EU. Denna fördragsreglerade utgångspunkt innebär inte bara att direkta hinder mot etableringsfriheten i regel ska undvikas utan även att nationella regler, som indirekt får till följd att etableringsfriheten inskränks, måste viktas mot de överordnade EU-reglerna.
I en serie på varandra följande avgöranden konstaterade EU-domstolen att beskattningsregler varmed medlemsstaterna skiljde inhemska och utländska subjekt åt med avseende på rätten till avdrag för slutliga förluster var att betrakta som en inskränkning av den fördragsgrundade etableringsfriheten. Inom EU-rätten har utvecklats en serie omständigheter vilka måste vara för handen för att en, på etableringsfriheten hämmande regel, ska vara försvarlig.
Sverige har med anledning av den praxis som EU-domstolen etablerat sökt att omarbeta inkomstskattelagen därefter; arbetet kommer diskutera hur den svenska inkomstskattelagen tar sig ut med avseende på koncernavdragsreglerna. Förevarande arbete syftar således dels till att kartlägga EU-rätten med avseende på frågor om avdragsrätt och dels till att utröna om de tillnärmanden mot EU-rätten som Sverige vidtagit är att betrakta som tillräckliga och om vi de facto har en svensk skattereglering med avseende på rätten till koncernavdrag som rimmar med EU:s riktlinjer. – Materialet som behandlas är både EU-relaterat material och svenskt dito.
Jag har fokuserat på tre delar av den svenska rätten och funnit att två av dessa delar inte stämmer överens med EU-lag och att den tredje bör vara i överenstämmelsemed EU-rätten. Jag fann inledningsvis att faktumet att koncernavdrag bara tillfaller svenska moderbolag inte är kompatibelt med EU-rätten. Vidare har jag analyserat koncernavdragsreglernas krav på att förlusten hos dotterbolaget ska ha uppkommit i ett land var skattebördan liknar den svenska och funnit att denna begränsning inte är kompatibel med EU-rätten. Slutligen har jag diskuterat begränsningen av storleken på det koncernavdrag som kan dras av hos moderbolaget och funnit att detta krav är kompatibelt med EU-rätten. (Less) - Abstract
- One of the core objectives of the European Union is the freedom to establish and provide services. This core objective does not only impede direct obstacles as regards the establishment and provision of services but also, indirect infringements of said right; i.e. the national rules in the member states must be weighted in comparison to the, in some instances, superior EU-law.
In a series of case law, the European Court of Justice, made clear that national laws, in regard to taxation, whereby the right to group relief, is governed by whether or not the companies are entirely based within the member state in question, could be considered an infringement on the freedom to establish and provide services. Within abovementioned case law the... (More) - One of the core objectives of the European Union is the freedom to establish and provide services. This core objective does not only impede direct obstacles as regards the establishment and provision of services but also, indirect infringements of said right; i.e. the national rules in the member states must be weighted in comparison to the, in some instances, superior EU-law.
In a series of case law, the European Court of Justice, made clear that national laws, in regard to taxation, whereby the right to group relief, is governed by whether or not the companies are entirely based within the member state in question, could be considered an infringement on the freedom to establish and provide services. Within abovementioned case law the European Court of Justice stated certain preconditions which had to be fulfilled in order for an, otherwise infringing rule, to be considered legitimate.
As a result of the case law presented by the European Court of Justice, Sweden has tried to converge its national laws on taxation – regarding group relief – with the superior EU-law. With this bachelor thesis I will try to explain how the Swedish income-tax law – Inkomstskattelagen – stands in relation to the EU-law as regards the right to group relief. The bachelor thesis aims to introduce relevant case law of the European Court of Justice as well as to analyze whether the steps taken by Sweden are sufficient in relation to superior EU-law. – The analyzed material will be both of national and European character and covers case law, doctrine and the legislative history.
I have focused on three main parts of the Swedish legislation and its coherence with EU-law. If found that the fact that only Swedish parent companies can deduct losses within the Swedish group relief system to be non-coherent with EU-law. Furthermore, I have discussed the fact that the group relief system requires that the subsidiary be situated in a state where the general tax-level is comparable to the Swedish ditto; and I have found that to be non-coherent with EU-law as well. Lastly, I have discussed the Swedish regulation that limits the final loss to be deducted by the parent company and found that it is in line with EU-law. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9013028
- author
- Syll, David LU
- supervisor
-
- Axel Hilling LU
- organization
- course
- HARH13 20201
- year
- 2020
- type
- M2 - Bachelor Degree
- subject
- keywords
- eu-law, tax-law
- language
- Swedish
- id
- 9013028
- date added to LUP
- 2020-06-09 08:32:39
- date last changed
- 2020-06-09 08:32:39
@misc{9013028,
abstract = {{One of the core objectives of the European Union is the freedom to establish and provide services. This core objective does not only impede direct obstacles as regards the establishment and provision of services but also, indirect infringements of said right; i.e. the national rules in the member states must be weighted in comparison to the, in some instances, superior EU-law.
In a series of case law, the European Court of Justice, made clear that national laws, in regard to taxation, whereby the right to group relief, is governed by whether or not the companies are entirely based within the member state in question, could be considered an infringement on the freedom to establish and provide services. Within abovementioned case law the European Court of Justice stated certain preconditions which had to be fulfilled in order for an, otherwise infringing rule, to be considered legitimate.
As a result of the case law presented by the European Court of Justice, Sweden has tried to converge its national laws on taxation – regarding group relief – with the superior EU-law. With this bachelor thesis I will try to explain how the Swedish income-tax law – Inkomstskattelagen – stands in relation to the EU-law as regards the right to group relief. The bachelor thesis aims to introduce relevant case law of the European Court of Justice as well as to analyze whether the steps taken by Sweden are sufficient in relation to superior EU-law. – The analyzed material will be both of national and European character and covers case law, doctrine and the legislative history.
I have focused on three main parts of the Swedish legislation and its coherence with EU-law. If found that the fact that only Swedish parent companies can deduct losses within the Swedish group relief system to be non-coherent with EU-law. Furthermore, I have discussed the fact that the group relief system requires that the subsidiary be situated in a state where the general tax-level is comparable to the Swedish ditto; and I have found that to be non-coherent with EU-law as well. Lastly, I have discussed the Swedish regulation that limits the final loss to be deducted by the parent company and found that it is in line with EU-law.}},
author = {{Syll, David}},
language = {{swe}},
note = {{Student Paper}},
title = {{De svenska koncernavdragsreglerna - med fokus mot kompatibilitet med EU-rätten}},
year = {{2020}},
}