Retroaktiv rättvisa - En juridisk studie över justeringen av de generella ränteavdragsbegränsningsreglerna
(2021) HARH13 20202Department of Business Law
- Abstract
- On the 1st of January 2019, new tax regulations within the Swedish corporate sector was set in motion. The regulations constitute a general restriction of interest deductions within a company. The main purpose of the new regulations was to prevent erosion of the Swedish tax base.
The implementation was questioned in a number of bodies considering proposed legislation, as the legislative area has become difficult to comprehend. The difficulties are based on the new rules of precedence, which have meant that companies could find themselves in a situation with a tax liability despite the fact that the company has a residual deficit from previous years as well as the fact that the surplus does not correspond to received concern
... (More) - On the 1st of January 2019, new tax regulations within the Swedish corporate sector was set in motion. The regulations constitute a general restriction of interest deductions within a company. The main purpose of the new regulations was to prevent erosion of the Swedish tax base.
The implementation was questioned in a number of bodies considering proposed legislation, as the legislative area has become difficult to comprehend. The difficulties are based on the new rules of precedence, which have meant that companies could find themselves in a situation with a tax liability despite the fact that the company has a residual deficit from previous years as well as the fact that the surplus does not correspond to received concern
contributions.
After the Swedish legislator was made aware of the deficient legislation, the Government's proposal for adjusting provisions has been accepted. The proposal means that the unwanted effects of the rules of priority are removed.
Alas, the legislator made the choice not to apply the adjusting provisions retroactively. Despite the fact that the decision has withstood tough criticism, it is possible to argue that the government's choice is consistent with the Swedish prohibition of retroactivity. (Less) - Abstract (Swedish)
- Den 1 januari 2019 trädde nya skatteregler för den svenska företagssektorn i kraft. De nya reglerna innebär bl.a. att det infördes en generell begränsning av ränteavdrag i bolagssektorn. Syftet med reglerna var att förhindra erodering av den svenska skattebasen.
Implementeringen ifrågasattes i en rad remissinstanser då området dels blivit svåröverskådligt genom den turordningsregel som lagts till för avgöra om ränteavdragsbegränsningsreglerna eller koncernbidragsreglerna ska tillämpas först. Därtill har dessa turordningsregler gjort att bolag kunde sättas i en situation med ett skattemässigt överskott trots att företaget har återståendeunderskott från tidigare år och trots att överskottet inte motsvaras av mottagna
koncernbidrag.
... (More) - Den 1 januari 2019 trädde nya skatteregler för den svenska företagssektorn i kraft. De nya reglerna innebär bl.a. att det infördes en generell begränsning av ränteavdrag i bolagssektorn. Syftet med reglerna var att förhindra erodering av den svenska skattebasen.
Implementeringen ifrågasattes i en rad remissinstanser då området dels blivit svåröverskådligt genom den turordningsregel som lagts till för avgöra om ränteavdragsbegränsningsreglerna eller koncernbidragsreglerna ska tillämpas först. Därtill har dessa turordningsregler gjort att bolag kunde sättas i en situation med ett skattemässigt överskott trots att företaget har återståendeunderskott från tidigare år och trots att överskottet inte motsvaras av mottagna
koncernbidrag.
Efter att den svenska lagstiftaren gjorts medveten om den bristfälliga lagsstiftningen har regeringens förslag till justerande bestämmelser godtagits. Förslaget innebär att de oönskade effekterna från turordningsreglerna försvinner.
Dock gjorde lagstiftaren valet att inte tillämpa de justerande bestämmelserna retroaktivt. Trots att beslutet fått motstå tuff kritik går det att argumentera för regeringens val med hänsyn till retroaktivitetsförbudet. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9036298
- author
- Persson, Emil LU
- supervisor
-
- Axel Hilling LU
- organization
- course
- HARH13 20202
- year
- 2021
- type
- M2 - Bachelor Degree
- subject
- keywords
- Generella, Ränteavdrag, Begränsning, Ränteavdragsbegränsning, Turordningsregel, Retroaktivitet
- language
- Swedish
- id
- 9036298
- date added to LUP
- 2021-01-25 10:53:24
- date last changed
- 2021-01-25 10:53:24
@misc{9036298,
abstract = {{On the 1st of January 2019, new tax regulations within the Swedish corporate sector was set in motion. The regulations constitute a general restriction of interest deductions within a company. The main purpose of the new regulations was to prevent erosion of the Swedish tax base.
The implementation was questioned in a number of bodies considering proposed legislation, as the legislative area has become difficult to comprehend. The difficulties are based on the new rules of precedence, which have meant that companies could find themselves in a situation with a tax liability despite the fact that the company has a residual deficit from previous years as well as the fact that the surplus does not correspond to received concern
contributions.
After the Swedish legislator was made aware of the deficient legislation, the Government's proposal for adjusting provisions has been accepted. The proposal means that the unwanted effects of the rules of priority are removed.
Alas, the legislator made the choice not to apply the adjusting provisions retroactively. Despite the fact that the decision has withstood tough criticism, it is possible to argue that the government's choice is consistent with the Swedish prohibition of retroactivity.}},
author = {{Persson, Emil}},
language = {{swe}},
note = {{Student Paper}},
title = {{Retroaktiv rättvisa - En juridisk studie över justeringen av de generella ränteavdragsbegränsningsreglerna}},
year = {{2021}},
}