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Hybrida missmatchningar i ATAD 2 och dess implementering i svensk rätt - Förenligt med etableringsfriheten?

Rundh, Hanna LU (2021) HARH13 20202
Department of Business Law
Abstract
In an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. ATAD 2 should have been implemented in member states national legislation on 31 January 2019, so it could enter into force on 1 January 2020.

This essay explains the hybrid mismatches that articles 9 and 9b of ATAD 2 are about and how these should be solved. Furthermore, an investigation of how the articles have been implemented in swedish national law follows and whether the implementation is in line with EU primary law.... (More)
In an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. ATAD 2 should have been implemented in member states national legislation on 31 January 2019, so it could enter into force on 1 January 2020.

This essay explains the hybrid mismatches that articles 9 and 9b of ATAD 2 are about and how these should be solved. Furthermore, an investigation of how the articles have been implemented in swedish national law follows and whether the implementation is in line with EU primary law. The question to ask is whether the EU has produced a directive that is contrary to the freedom of establishment regarding older practice from the European Court of Justice.

My conclusion is that Sweden may have missed significant concepts in the implementation and that the national law of Sweden already leads to discrimination of cross-border companies. With ATAD 2, the EU has given member states the power to tax things that are not taxed in a domestic situation, a discrimination that affects freedom of establishment. (Less)
Abstract (Swedish)
I ett försök till att hindra den skatteflykt som uppstår av skatteplanering genom hybrida missmatchningar som leder till att länders skattebaser urholkas antog Europakommissionen direktivet ATAD 2. Till skillnad från ATAD 1 så siktar ATAD 2 in sig på olika typer av betalningar, inte bara räntebetalningar, samt att bestämmelserna även rör tredje land och inte bara medlemsländerna i EU. Medlemsländerna i EU skulle ha implementerat ATAD 2 i nationell lagstiftning 31 januari 2019 för att börja gälla 1 januari 2020.

Denna uppsats förklarar de hybrida missmatchningar som artikel 9 och 9b i ATAD 2 handlar om samt hur dessa ska lösas.
Vidare följer en utredning hur artiklarna har implementerats i svensk rätt och om implementeringen går i samma... (More)
I ett försök till att hindra den skatteflykt som uppstår av skatteplanering genom hybrida missmatchningar som leder till att länders skattebaser urholkas antog Europakommissionen direktivet ATAD 2. Till skillnad från ATAD 1 så siktar ATAD 2 in sig på olika typer av betalningar, inte bara räntebetalningar, samt att bestämmelserna även rör tredje land och inte bara medlemsländerna i EU. Medlemsländerna i EU skulle ha implementerat ATAD 2 i nationell lagstiftning 31 januari 2019 för att börja gälla 1 januari 2020.

Denna uppsats förklarar de hybrida missmatchningar som artikel 9 och 9b i ATAD 2 handlar om samt hur dessa ska lösas.
Vidare följer en utredning hur artiklarna har implementerats i svensk rätt och om implementeringen går i samma linje som EUs primärrätt. Frågan att ställa sig är om EU har tagit fram ett direktiv som är går emot etableringsfriheten gällande äldre praxis från EU-domstolen.

Min slutsats är att Sverige eventuellt har missat betydande begrepp vid implementeringen och att svenska lag kan komma att leda till diskriminering av gränsöverskridande företag. Med ATAD 2 har EU givit medlemsländerna befogenhet att beskatta sådant som inte blir beskattat i en inhemsk situation, en diskriminering som påverka etableringsfriheten. (Less)
Please use this url to cite or link to this publication:
author
Rundh, Hanna LU
supervisor
organization
course
HARH13 20202
year
type
M2 - Bachelor Degree
subject
keywords
ATAD2, Hybrida missmatchningar, Hybrid mismatches, International tax law, Skatterätt, EU, OECD, Etableringsfriheten, Freedom of establishment, Svensk rätt, Inkomstskattelagen
language
Swedish
id
9036259
date added to LUP
2021-01-21 11:35:57
date last changed
2021-01-21 11:35:57
@misc{9036259,
  abstract     = {{In an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. ATAD 2 should have been implemented in member states national legislation on 31 January 2019, so it could enter into force on 1 January 2020.

This essay explains the hybrid mismatches that articles 9 and 9b of ATAD 2 are about and how these should be solved. Furthermore, an investigation of how the articles have been implemented in swedish national law follows and whether the implementation is in line with EU primary law. The question to ask is whether the EU has produced a directive that is contrary to the freedom of establishment regarding older practice from the European Court of Justice.

My conclusion is that Sweden may have missed significant concepts in the implementation and that the national law of Sweden already leads to discrimination of cross-border companies. With ATAD 2, the EU has given member states the power to tax things that are not taxed in a domestic situation, a discrimination that affects freedom of establishment.}},
  author       = {{Rundh, Hanna}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Hybrida missmatchningar i ATAD 2 och dess implementering i svensk rätt - Förenligt med etableringsfriheten?}},
  year         = {{2021}},
}