Direktiv ((EU) 2016/1164) och skatteflyktslagen - En uppsats om direktivets påverkan på den svenska lagen mot skatteflykt
(2020) HARH13 20201Department of Business Law
- Abstract
- Tax avoidance and aggressive tax planning annually results in large financial losses för the state, which have consequences for the welfare, tax moral as well as for the competition and the ability for smaller companies to establish themselves on the market which causes erosion of tax bases and injustice.
Directive 2016/1164 was developed and adapted by EU in order to cover the loopholes that exist in legislation against tax avoidance and promote efficient, fair and growth-friendly taxation. As a member on EU, Sweden have the obligation to adopt EU-directive into national legislation. One of the rules set in the directive is article 6, also known as General Anti- Avoidance Rule (GAAR). Later on, EU updated the directive in order to... (More) - Tax avoidance and aggressive tax planning annually results in large financial losses för the state, which have consequences for the welfare, tax moral as well as for the competition and the ability for smaller companies to establish themselves on the market which causes erosion of tax bases and injustice.
Directive 2016/1164 was developed and adapted by EU in order to cover the loopholes that exist in legislation against tax avoidance and promote efficient, fair and growth-friendly taxation. As a member on EU, Sweden have the obligation to adopt EU-directive into national legislation. One of the rules set in the directive is article 6, also known as General Anti- Avoidance Rule (GAAR). Later on, EU updated the directive in order to contribute to an even more comprehensive regulatory framework. The changes mainly concerned hybrid missmatches against third countries which are cross-border transactions where differences in countries legislation are taken advantage of. The changes of the directive can primarily be motivated as opportunities for tax avoidance behaviour will exist as long as there are differences in countries tax legislation.
The law (1995:575) against tax evasion aims to prevent tax avoidance and tax-adjusted transactions. The swedish government found changes of the law against tax avoidance unnecessary since it was assessed in accordance with article 6 and the directive. Neither did the updates in directive 2016/1164 require any changes of the swedish law regarding tax avoidance. The law (1995:575) against tax avoidance and its relationships towards principles and the EU-law are well debated, not least after the adoption of directive 2016/1164. The law (1995:575) against tax avoidance can be considered to be more far-reaching than the directive which can rouse legal questions such as whether the law restricts the free movement within EU which is one of the main principles in EU. (Less) - Abstract (Swedish)
- Skatteflykt och aggressiv skatteplanering leder årligen till stora inkomstbortfall för staten vilket ger upphov till konsekvenser för välfärden, skattemoralen samt konkurrensen och mindre företags möjligheter att etablera sig på marknaden vilket orsakar urholkning av länders skattebas och orättvisor.
Direktiv 2016/1164 utvecklades samt antogs av EU för att kunna kryphål som finns gentemot skatteundanröjande beteenden och på så vis främja en effektiv, rättvis samt tillväxtvänlig beskattning. Som en av EU:s medlemsstater har Sverige skyldighet att införliva de direktiv som antas av EU till nationell lagstiftning. En av de regler som är framtagna i direktiv 2016/1164 är artikel 6, även känt som General Anti-Avoidance Rule (GAAR). Senare... (More) - Skatteflykt och aggressiv skatteplanering leder årligen till stora inkomstbortfall för staten vilket ger upphov till konsekvenser för välfärden, skattemoralen samt konkurrensen och mindre företags möjligheter att etablera sig på marknaden vilket orsakar urholkning av länders skattebas och orättvisor.
Direktiv 2016/1164 utvecklades samt antogs av EU för att kunna kryphål som finns gentemot skatteundanröjande beteenden och på så vis främja en effektiv, rättvis samt tillväxtvänlig beskattning. Som en av EU:s medlemsstater har Sverige skyldighet att införliva de direktiv som antas av EU till nationell lagstiftning. En av de regler som är framtagna i direktiv 2016/1164 är artikel 6, även känt som General Anti-Avoidance Rule (GAAR). Senare antog EU uppdateringar av direktivet för att bidra till ett ännu mer omfattande regelverk inom Unionen. Förändringarna berörde främst hybrida missmatchningar gentemot tredje land som är gränsöverskridande transaktioner där olikheter i länders lagstiftningar utnyttjas. Förändringarna kan främst motiveras till att vara nödvändiga då möjligheter för skatteundanröjande beteende finns så länge där är skillnader i länders skattelagstiftning.
Lagen (1995:575) mot skatteflykt avser att förhindra skattebortfall och skatteanpassade transaktioner. Vid regeringens jämförelse mellan direktivets artikel 6 samt den svenska skatteflyktslagen ansågs det att lagen inte behövde uppdateras för att uppnå de krav som ställs på den nationella lagstiftningen. Inte heller uppdateringarna i direktiv 2016/1164 krävde några förändringar. Skatteflyktslagen och dess förhållande till principer samt EU-rätten är väldiskuterad, inte minst efter antagandet av direktiv 2016/1164. Skatteflyktslagen kan anses vara mer långtgående än direktivet vilket kan ge upphov till rättsliga frågeställningar såsom om skatteflyktslagen begränsar den fria rörligheten som är en av EU:s huvudprinciper. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9017075
- author
- Åkerman, Ellinor LU
- supervisor
-
- Axel Hilling LU
- organization
- course
- HARH13 20201
- year
- 2020
- type
- M2 - Bachelor Degree
- subject
- keywords
- Aggressiv skatteplanering, Lagen (1995:575) mot skatteflykt, Direktiv 2016/1164
- language
- Swedish
- id
- 9017075
- date added to LUP
- 2020-06-12 11:47:35
- date last changed
- 2020-06-12 12:12:59
@misc{9017075,
abstract = {{Tax avoidance and aggressive tax planning annually results in large financial losses för the state, which have consequences for the welfare, tax moral as well as for the competition and the ability for smaller companies to establish themselves on the market which causes erosion of tax bases and injustice.
Directive 2016/1164 was developed and adapted by EU in order to cover the loopholes that exist in legislation against tax avoidance and promote efficient, fair and growth-friendly taxation. As a member on EU, Sweden have the obligation to adopt EU-directive into national legislation. One of the rules set in the directive is article 6, also known as General Anti- Avoidance Rule (GAAR). Later on, EU updated the directive in order to contribute to an even more comprehensive regulatory framework. The changes mainly concerned hybrid missmatches against third countries which are cross-border transactions where differences in countries legislation are taken advantage of. The changes of the directive can primarily be motivated as opportunities for tax avoidance behaviour will exist as long as there are differences in countries tax legislation.
The law (1995:575) against tax evasion aims to prevent tax avoidance and tax-adjusted transactions. The swedish government found changes of the law against tax avoidance unnecessary since it was assessed in accordance with article 6 and the directive. Neither did the updates in directive 2016/1164 require any changes of the swedish law regarding tax avoidance. The law (1995:575) against tax avoidance and its relationships towards principles and the EU-law are well debated, not least after the adoption of directive 2016/1164. The law (1995:575) against tax avoidance can be considered to be more far-reaching than the directive which can rouse legal questions such as whether the law restricts the free movement within EU which is one of the main principles in EU.}},
author = {{Åkerman, Ellinor}},
language = {{swe}},
note = {{Student Paper}},
title = {{Direktiv ((EU) 2016/1164) och skatteflyktslagen - En uppsats om direktivets påverkan på den svenska lagen mot skatteflykt}},
year = {{2020}},
}