Företrädaransvar under utveckling - Det skatterättsliga företrädaransvarets subjektiva rekvisit och befrielse från betalningsskyldighet
(2020) JURM02 20202Department of Law
Faculty of Law
- Abstract
- In November 2020 the Swedish Government Official Report SOU 2020:60, The liability of a representative for taxes – an overview, was published. The rules about liability of a representative for taxes were created in the 1960s. Since then the rules have changed and developed. The new government report is a step in this development.
The rules about liability of a representative for taxes means that a representative for a legal entity can, together with the legal entity, become responsible for the legal entity’s unpaid taxes and fees. This responsibility occurs when the representative has acted intentionally or grossly negligent. The representative can be exempt from this responsibility through special reasons.
What constitutes as... (More) - In November 2020 the Swedish Government Official Report SOU 2020:60, The liability of a representative for taxes – an overview, was published. The rules about liability of a representative for taxes were created in the 1960s. Since then the rules have changed and developed. The new government report is a step in this development.
The rules about liability of a representative for taxes means that a representative for a legal entity can, together with the legal entity, become responsible for the legal entity’s unpaid taxes and fees. This responsibility occurs when the representative has acted intentionally or grossly negligent. The representative can be exempt from this responsibility through special reasons.
What constitutes as intentional or grossly negligent actions by the representative is not clarified trough law. Instead the supreme courts are responsible for clarifying these actions. Throughout several years the supreme courts have presented the limits of the personal liability for taxes. The courts have also decided on what constitutes as special reasons for exempt.
Generally, the courts have placed strict requirements on the representative for a legal entity. The responsibility that a representative has is that when he realized or should have realized that the legal entity couldn’t pay its taxes, the representative has to have done everything that is reasonable to protect each and every one of the creditors. Otherwise the actions are seen as intentional or grossly negligent.
The government report that was presented in 2020 aims to analyse the rules about liability of a representative for taxes, especially what constitutes as intentional or grossly negligent actions as well as the special reasons for exempt. The answers that the government report presented is seen as a step in the right direction for the legal development. However, the new suggestions conclude in several unanswered questions and creates new problems. The report is therefore seen as a welcome addition to the development of the rules about liability of a representative for taxes but it will not stop here. (Less) - Abstract (Swedish)
- I november 2020 presenterades den statliga utredningen SOU 2020:60, Det skatterättsliga företrädaransvaret – en översyn. Reglerna om det skatterättsliga företrädaransvaret tillkom på 1960-talet. Sedan dess har bestämmelserna ändrats och utvecklats. Den nya statliga utredningen är ett led i detta utvecklingsarbete.
Det skatterättsliga företrädaransvaret innebär att en företrädare för en juridisk person kan bli solidariskt ansvarig för den juridiska personens obetalda skatter och avgifter. Detta betalningsansvar inträffar då företrädaren har agerat uppsåtligt eller grovt oaktsamt. Vid särskilda skäl kan företrädaren bli befriad från betalningsskyldighet.
De handlingar som av företrädaren utgör uppsåt eller grov oaktsamhet klargörs... (More) - I november 2020 presenterades den statliga utredningen SOU 2020:60, Det skatterättsliga företrädaransvaret – en översyn. Reglerna om det skatterättsliga företrädaransvaret tillkom på 1960-talet. Sedan dess har bestämmelserna ändrats och utvecklats. Den nya statliga utredningen är ett led i detta utvecklingsarbete.
Det skatterättsliga företrädaransvaret innebär att en företrädare för en juridisk person kan bli solidariskt ansvarig för den juridiska personens obetalda skatter och avgifter. Detta betalningsansvar inträffar då företrädaren har agerat uppsåtligt eller grovt oaktsamt. Vid särskilda skäl kan företrädaren bli befriad från betalningsskyldighet.
De handlingar som av företrädaren utgör uppsåt eller grov oaktsamhet klargörs inte i lagstiftningen. Istället har detta ansvar överlåtits åt domstolarnas rättstolkning. Genom mångårig praxis har de högsta instanserna preciserat gränserna för företrädaransvarets subjektiva rekvisit. Även de särskilda skäl som krävs för befrielse från betalningsskyldighet har tolkats genom rättspraxis.
Generellt ställer praxis stränga krav på företrädaren för en juridisk person. Det ansvar som företrädaren har är att då denne inser eller borde ha insett att betalningen inte kommer att kunna ske, ska företrädaren ha gjort allt som rimligen kan krävas för att skydda var och en av borgenärerna. Annars bedömer man att företrädaren har agerat uppsåtligt eller grovt oaktsamt.
Den statliga utredning som presenterades 2020 ämnade att undersöka det skatterättsliga företrädaransvarets subjektiva rekvisit samt särskilda skäl för befrielse. De svar som utredningen presenterar bedöms vara ett steg i rätt riktning för den framtida rättsutvecklingen. Förslagen som utredningen redovisar lämnar däremot fler frågor obesvarade och skapar nya problem. Således bedöms utredningens förslag vara ett välkommet tillskott till utvecklingen av det skatterättsliga företrädaransvaret men det lär inte stanna vid detta. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9034234
- author
- Olshov, Erik LU
- supervisor
- organization
- alternative title
- Liability of a representative under development - Necessary conditions for the rules about liability of a representative for taxes and exempt from responsibility
- course
- JURM02 20202
- year
- 2020
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt, Tax law, Bolagsrätt, Företrädaransvar, Subjektiva rekvisit, Uppsåt, Oaktsamhet, Särskilda skäl, SOU 2020:60
- language
- Swedish
- id
- 9034234
- date added to LUP
- 2021-01-25 11:13:33
- date last changed
- 2021-01-25 11:13:33
@misc{9034234,
abstract = {{In November 2020 the Swedish Government Official Report SOU 2020:60, The liability of a representative for taxes – an overview, was published. The rules about liability of a representative for taxes were created in the 1960s. Since then the rules have changed and developed. The new government report is a step in this development.
The rules about liability of a representative for taxes means that a representative for a legal entity can, together with the legal entity, become responsible for the legal entity’s unpaid taxes and fees. This responsibility occurs when the representative has acted intentionally or grossly negligent. The representative can be exempt from this responsibility through special reasons.
What constitutes as intentional or grossly negligent actions by the representative is not clarified trough law. Instead the supreme courts are responsible for clarifying these actions. Throughout several years the supreme courts have presented the limits of the personal liability for taxes. The courts have also decided on what constitutes as special reasons for exempt.
Generally, the courts have placed strict requirements on the representative for a legal entity. The responsibility that a representative has is that when he realized or should have realized that the legal entity couldn’t pay its taxes, the representative has to have done everything that is reasonable to protect each and every one of the creditors. Otherwise the actions are seen as intentional or grossly negligent.
The government report that was presented in 2020 aims to analyse the rules about liability of a representative for taxes, especially what constitutes as intentional or grossly negligent actions as well as the special reasons for exempt. The answers that the government report presented is seen as a step in the right direction for the legal development. However, the new suggestions conclude in several unanswered questions and creates new problems. The report is therefore seen as a welcome addition to the development of the rules about liability of a representative for taxes but it will not stop here.}},
author = {{Olshov, Erik}},
language = {{swe}},
note = {{Student Paper}},
title = {{Företrädaransvar under utveckling - Det skatterättsliga företrädaransvarets subjektiva rekvisit och befrielse från betalningsskyldighet}},
year = {{2020}},
}