Självständighetsbegreppet och val av skattesubjekt
(2020) JURM02 20202Department of Law
Faculty of Law
- Abstract
- This Paper has examined in which cases an income that according to civil law belongs to a stock company should be taxed as an income that belongs directly to the owner of the company. This paper focuses specifically on the situation when the business operation of a stock company is not considered to be an independently run business according to 13 kap 1 § IL. According to the current court practice from the supreme administrative court of Sweden the tax burden from an income which derives from a company that is not considered independent shall be levied on the owner of the company and the income shall be considered and taxed as an income from service.
In this paper the court practice of the supreme administrative court has been... (More) - This Paper has examined in which cases an income that according to civil law belongs to a stock company should be taxed as an income that belongs directly to the owner of the company. This paper focuses specifically on the situation when the business operation of a stock company is not considered to be an independently run business according to 13 kap 1 § IL. According to the current court practice from the supreme administrative court of Sweden the tax burden from an income which derives from a company that is not considered independent shall be levied on the owner of the company and the income shall be considered and taxed as an income from service.
In this paper the court practice of the supreme administrative court has been critically reviewed and compared to alternative solutions to this legal issue that has been suggested in Swedish legal doctrine. This comparison includes an investigation of what legal support there is for the different solutions in the law text of the Swedish tax code. The tax code is interpreted according to the method of legal interpretation of tax law with a special focus on the principle of legality. The principle of legality does not allow for an income to be taxed as a business income unless the requirement in 13 kap 1 § IL for the business to be independent is met or the exception in 13 kap 2 § IL is applicable. It is therefore necessary to base the evaluation of who is the tax subject on if the income in question meets the requirements in 13 kap 1 § IL. This requirement means that an employee cannot transition into becoming a contractor to the employer without substantially changing the practical relationship between the parties. This inhibits employees from becoming contractors only in order to enjoy the lower tax rates on business and capital gains income compared to income of service. The supreme administrative court base their assessment if a business is independent or not on a wide variety of factors which are summarized into an overall assessment. (Less) - Abstract (Swedish)
- I denna uppsats så har det undersökts i vilka fall en inkomst som civilrättsligt har tillfallit ett aktiebolag ska beskattas hos dess ägare. Uppsatsen har mer specifikt fokuserat på den situation som uppstår när en verksamhet som bedrivs i ett aktiebolag inte utgör en självständigt bedriven näringsverksamhet enligt 13 kap 1 § IL. Enligt rådande praxis från HFD så ska ägaren beskattas personligen i inkomstslaget tjänst för inkomsten om bolaget inte lever upp till kravet på självständighet i 13 kap 1 § IL.
I uppsatsen så har HFD:s lösning på rättsfrågan kritiskt granskats och jämförts med en alternativ lösning som framförts i doktrinen. Inom ramen för denna jämförelse så har det undersökts vilket stöd det går att finna för de olika... (More) - I denna uppsats så har det undersökts i vilka fall en inkomst som civilrättsligt har tillfallit ett aktiebolag ska beskattas hos dess ägare. Uppsatsen har mer specifikt fokuserat på den situation som uppstår när en verksamhet som bedrivs i ett aktiebolag inte utgör en självständigt bedriven näringsverksamhet enligt 13 kap 1 § IL. Enligt rådande praxis från HFD så ska ägaren beskattas personligen i inkomstslaget tjänst för inkomsten om bolaget inte lever upp till kravet på självständighet i 13 kap 1 § IL.
I uppsatsen så har HFD:s lösning på rättsfrågan kritiskt granskats och jämförts med en alternativ lösning som framförts i doktrinen. Inom ramen för denna jämförelse så har det undersökts vilket stöd det går att finna för de olika lösningarna i lagtexten genom en skatterättslig lagtolkning av den aktuella lagstiftningen med ett särskilt fokus på legalitetsprincipen. Det följer av legalitetsprincipen att en inkomst inte bör beskattas inkomstslaget näringsverksamhet om självständighetskravet i 13 kap 1 § IL inte är uppfyllt så vida inte undantagsregeln i 13 kap 2 § IL är tillämplig. Det är därför nödvändigt att grunda bedömningen av vem som utgör rätt skattesubjekt på om rekvisiten i 13 kap 1 § IL är uppfyllda. Kravet på självständighet förhindrar anställda att gå över till att fakturera sin arbetsgivare via ett eget bolag utan att det praktiska förhållandet mellan parterna väsentligt förändras. Det finns nämligen betydande skattemässiga fördelar för höginkomsttagare att få inkomster utbetalda till sitt aktiebolag jämfört med att få en direkt löneersättning. HFD:s praxis har därmed den praktiska fördelen att den försvårar en sådan typ av skatteplanering.
I uppsatsen så har även HFD:s tolkning av i 13 kap 1 § IL vid bedömningen av ett aktiebolags självständighet undersökts. HFD utgår ifrån en helhetsbedömning av en rad relevanta faktorer som används vid bedömningen av enskilda näringars självständighet. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9034291
- author
- Jansson, Björn LU
- supervisor
- organization
- alternative title
- The definition of independence and choise of tax subject
- course
- JURM02 20202
- year
- 2020
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt
- language
- Swedish
- id
- 9034291
- date added to LUP
- 2021-01-25 11:12:39
- date last changed
- 2021-01-25 11:12:39
@misc{9034291,
abstract = {{This Paper has examined in which cases an income that according to civil law belongs to a stock company should be taxed as an income that belongs directly to the owner of the company. This paper focuses specifically on the situation when the business operation of a stock company is not considered to be an independently run business according to 13 kap 1 § IL. According to the current court practice from the supreme administrative court of Sweden the tax burden from an income which derives from a company that is not considered independent shall be levied on the owner of the company and the income shall be considered and taxed as an income from service.
In this paper the court practice of the supreme administrative court has been critically reviewed and compared to alternative solutions to this legal issue that has been suggested in Swedish legal doctrine. This comparison includes an investigation of what legal support there is for the different solutions in the law text of the Swedish tax code. The tax code is interpreted according to the method of legal interpretation of tax law with a special focus on the principle of legality. The principle of legality does not allow for an income to be taxed as a business income unless the requirement in 13 kap 1 § IL for the business to be independent is met or the exception in 13 kap 2 § IL is applicable. It is therefore necessary to base the evaluation of who is the tax subject on if the income in question meets the requirements in 13 kap 1 § IL. This requirement means that an employee cannot transition into becoming a contractor to the employer without substantially changing the practical relationship between the parties. This inhibits employees from becoming contractors only in order to enjoy the lower tax rates on business and capital gains income compared to income of service. The supreme administrative court base their assessment if a business is independent or not on a wide variety of factors which are summarized into an overall assessment.}},
author = {{Jansson, Björn}},
language = {{swe}},
note = {{Student Paper}},
title = {{Självständighetsbegreppet och val av skattesubjekt}},
year = {{2020}},
}