Beskattning av styrelsearvoden i annat än tjänst - Vid vägs ände?
(2020) JURM02 20202Department of Law
Faculty of Law
- Abstract (Swedish)
- Syftet med detta examensarbete är klargöra gällande rätt för beskattning av styrelsearvoden. Ämnet har varit föremål för ett flertal avgöranden av HFD under en längre tid och nu senast ett plenumavgörande, följt av efterföljande resningsprövning. Frågan är komplex och kan sägas dels innefatta hur styrelsearvodet ska allokeras till ett skattesubjekt, dels till vilket inkomstslag den uppburna inkomsten ska klassificeras. Frågan har komplicerats ytterligare av lagförändringar, rättsfallskommentarer, problematik gällande rättstillämpning, samt skilda uppfattningar inom doktrin.
Principen om rättshandlingars verkliga innebörd och skatteflyktslagen har stått till domstolarnas förfogande för att, ur ett skatterättsligt hänseende, underkänna... (More) - Syftet med detta examensarbete är klargöra gällande rätt för beskattning av styrelsearvoden. Ämnet har varit föremål för ett flertal avgöranden av HFD under en längre tid och nu senast ett plenumavgörande, följt av efterföljande resningsprövning. Frågan är komplex och kan sägas dels innefatta hur styrelsearvodet ska allokeras till ett skattesubjekt, dels till vilket inkomstslag den uppburna inkomsten ska klassificeras. Frågan har komplicerats ytterligare av lagförändringar, rättsfallskommentarer, problematik gällande rättstillämpning, samt skilda uppfattningar inom doktrin.
Principen om rättshandlingars verkliga innebörd och skatteflyktslagen har stått till domstolarnas förfogande för att, ur ett skatterättsligt hänseende, underkänna de civilrättsliga uppdragsförhållanden vilka reglerar förehavandena mellan uppdragsgivare och uppdragstagare. HFD har istället för dessa valt att neka styrelseverksamhet i bolagiserad form på grunden att uppdragen enligt lag endast kan innehas av fysisk person. Detta skiljer sig från övriga liknande uppdrag och denna personliga natur har nu även att kommit att utgöra grund för att neka klassificering till inkomstslaget näringsverksamhet, oaktat till vilket skattesubjekt inkomsten allokeras. Trots att den skattskyldige yrkar beskattning hos sig själv som fysisk person så har Skatteverket och Skatterättsnämnden inte tillåtit beskattning inom enskild näringsverksamhet. Frågar väcks om hur en sådan rättstillämpning förhåller sig till den skatterättsliga legalitetsprincipen och här står främst definitionen av självständighet i 13 kap 1 § i fokus.
Trots mångfaldig praxis så tycks rättsområdet ännu vara i behov av ledning. Frågan har nu prövats av ledamöter vilka förordnats från HD och de flesta tvivel om opartisk bedömning kan därmed sägas ha lagts åt sidan. Vissa andra tvivel rörande rättstillämpningen är ändå viktiga att lyfta och förhoppningarna är stora att HFD sätter stopp för felaktig tillämpning. (Less) - Abstract
- The purpose of this thesis is to bring clarity to the established law concerning taxation of board fees. This subject has been subject to several rulings by the Supreme Administrative Court over a long period of time, of which the most recent being followed by a petition for a new trial. The issue is a complex one and can be said to consist of two components. The first being which taxable person the income is to be allocated to, the second being how to classify the income. The matter has been further complicated by changes in law, commentaries on the rulings, problems concerning the application of law, as well as wildly differing opinions in doctrine.
The principle of a legal acts real meaning and the law against tax evasion have been... (More) - The purpose of this thesis is to bring clarity to the established law concerning taxation of board fees. This subject has been subject to several rulings by the Supreme Administrative Court over a long period of time, of which the most recent being followed by a petition for a new trial. The issue is a complex one and can be said to consist of two components. The first being which taxable person the income is to be allocated to, the second being how to classify the income. The matter has been further complicated by changes in law, commentaries on the rulings, problems concerning the application of law, as well as wildly differing opinions in doctrine.
The principle of a legal acts real meaning and the law against tax evasion have been at the courts disposal as a way to disallow various legal acts. Instead of using these, the Supreme Administrative Court has opted to deny taxation of income deriving from assignments as a board member within a company, due to the fact that such a position by law only can be held by a physical person. This differs from other similar assignments and this personal characteristic has also come to be decisive in the classification of income. The swedish tax authorities and the Council for Advanced Tax Rulings have applied the personal characteristic in precisly this manner, despite the fact that the taxable subject is a physical person. This arises questions regarding whether this is in accordance with the principle of legality and mainly in focus here is how independency is defined within 13 chapter 1 § IL.
Despite several rulings on the subject this field of law remains in dire need of clarification. Recently the matter was tried by ordinary judges of the Supreme Court, who were ordained to rule in the petition for a new trial. Any doubt about it not being a fair trial has therefore been dispursed. Certain other qualms about the application of law still remain, and expectations are great that the Supreme Administrative Court will put an end to potential wrongful interpretation of the law shortly. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9034614
- author
- Hellenius, Erik LU
- supervisor
- organization
- alternative title
- Taxation of board fees - at the end of the road?
- course
- JURM02 20202
- year
- 2020
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Skatterätt, Beskattning, Styrelsearvoden.
- language
- Swedish
- id
- 9034614
- date added to LUP
- 2021-01-28 13:57:32
- date last changed
- 2021-01-28 13:57:32
@misc{9034614,
abstract = {{The purpose of this thesis is to bring clarity to the established law concerning taxation of board fees. This subject has been subject to several rulings by the Supreme Administrative Court over a long period of time, of which the most recent being followed by a petition for a new trial. The issue is a complex one and can be said to consist of two components. The first being which taxable person the income is to be allocated to, the second being how to classify the income. The matter has been further complicated by changes in law, commentaries on the rulings, problems concerning the application of law, as well as wildly differing opinions in doctrine.
The principle of a legal acts real meaning and the law against tax evasion have been at the courts disposal as a way to disallow various legal acts. Instead of using these, the Supreme Administrative Court has opted to deny taxation of income deriving from assignments as a board member within a company, due to the fact that such a position by law only can be held by a physical person. This differs from other similar assignments and this personal characteristic has also come to be decisive in the classification of income. The swedish tax authorities and the Council for Advanced Tax Rulings have applied the personal characteristic in precisly this manner, despite the fact that the taxable subject is a physical person. This arises questions regarding whether this is in accordance with the principle of legality and mainly in focus here is how independency is defined within 13 chapter 1 § IL.
Despite several rulings on the subject this field of law remains in dire need of clarification. Recently the matter was tried by ordinary judges of the Supreme Court, who were ordained to rule in the petition for a new trial. Any doubt about it not being a fair trial has therefore been dispursed. Certain other qualms about the application of law still remain, and expectations are great that the Supreme Administrative Court will put an end to potential wrongful interpretation of the law shortly.}},
author = {{Hellenius, Erik}},
language = {{swe}},
note = {{Student Paper}},
title = {{Beskattning av styrelsearvoden i annat än tjänst - Vid vägs ände?}},
year = {{2020}},
}