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Undantagsregeln, en inskränkning i etableringsfriheten? - En studie om undantagsregeln i ränteavdragbegränsningsreglerna är förenlig med EU-rätten

Hamilton, Malcolm LU (2021) JURM02 20211
Department of Law
Faculty of Law
Abstract (Swedish)
Den 1 januari 2009 trädde de svenska ränteavdragbegränsningsreglerna i 24 kapitlet inkomstskattelagen (1999:1229) i kraft. Syftet med reglerna var att hindra s.k. räntesnurror där bolag utfärdar koncerninterna lån för att flytta vinster till lågbeskattade länder genom ränteavdrag huvudsakligen för att er- hålla en väsentlig skatteförmån. Ränteavdragbegränsningsreglerna har därefter ändrats vid två tillfället, första gången år 2013 och andra gången år 2019. Med åren har ränteavdragbegränsningsreglerna mottagit kritik för att de inte är förenliga med EU-rätten. Den 22 mars 2021 meddelade Högsta förvalt- ningsdomstolen sin dom i det s.k. Lexel-målet efter att begärt ett förhandsavgörande från EU-domstolen. I Lexelmålet hade Skatteverket nekat... (More)
Den 1 januari 2009 trädde de svenska ränteavdragbegränsningsreglerna i 24 kapitlet inkomstskattelagen (1999:1229) i kraft. Syftet med reglerna var att hindra s.k. räntesnurror där bolag utfärdar koncerninterna lån för att flytta vinster till lågbeskattade länder genom ränteavdrag huvudsakligen för att er- hålla en väsentlig skatteförmån. Ränteavdragbegränsningsreglerna har därefter ändrats vid två tillfället, första gången år 2013 och andra gången år 2019. Med åren har ränteavdragbegränsningsreglerna mottagit kritik för att de inte är förenliga med EU-rätten. Den 22 mars 2021 meddelade Högsta förvalt- ningsdomstolen sin dom i det s.k. Lexel-målet efter att begärt ett förhandsavgörande från EU-domstolen. I Lexelmålet hade Skatteverket nekat det svenska bolaget Lexel ränteavdrag för ett internt lån från ett annat koncern- bolag i Frankrike. I förhandsavgörandet konstaterade EU-domstolen att det inte var förenligt med etableringsfriheten att neka Lexel ränteavdrag utifrån undantagsregeln till tioprocentregeln i 2013 års ränteavdragbegränsningsreg- ler. I enlighet med EU-domstolens dom slog HFD fast att Lexel ska beviljas avdrag för sina ränteutgifter till det andra koncernbolaget i Frankrike.
Syftet med denna uppsats är dels att analysera utgången i Lexel-målet, dels att analysera om 2019 års ränteavdragbegränsningsregler är förenliga med EU-rätten. I uppsatsen används en rättsdogmatisk metod och EU-rättslig me- tod. Slutsatsen är att HFD:s dom i Lexel-målet har ett svagt prejudikatvärde då HFD varken konstaterar om undantagsregeln till tioprocentregeln i ränte- avdragbegränsningsreglerna strider mot EU rätten eller inte. Vidare dras även slutsatsen att 2019 års undantagsregel i ränteavdragbegränsningsregler inte heller är förenliga med EU-rätten. (Less)
Abstract
On January 1, 2009, the Swedish interest deduction restriction rules in Chapter 24 of the Income Tax Act (1999: 1229) entered into force. The purpose of the rules was to prevent transfer mispricing “räntesnurra” where companies issue intra-group loans to transfer profits to low-taxed countries through interest deductions mainly to obtain a significant tax benefit. The interest de- duction restriction rules have since been changed on two occasions, the first time in 2013 and the second time in 2019. Over the years, the interest deduction restriction rules have received criticism for not being compatible with EU law. On March 22, 2021, the Supreme Administrative Court announced its ruling in the so-called Lexel case after requesting a... (More)
On January 1, 2009, the Swedish interest deduction restriction rules in Chapter 24 of the Income Tax Act (1999: 1229) entered into force. The purpose of the rules was to prevent transfer mispricing “räntesnurra” where companies issue intra-group loans to transfer profits to low-taxed countries through interest deductions mainly to obtain a significant tax benefit. The interest de- duction restriction rules have since been changed on two occasions, the first time in 2013 and the second time in 2019. Over the years, the interest deduction restriction rules have received criticism for not being compatible with EU law. On March 22, 2021, the Supreme Administrative Court announced its ruling in the so-called Lexel case after requesting a preliminary ruling from the European Court of Justice. In the Lexel case, the Swedish Tax Agency had denied the Swedish company Lexel an interest deduction for an internal loan from another group company in France. In the preliminary ruling, the European Court of Justice ruled that it was not compatible with the freedom of establishment to deny Lexel interest deductions based on the exception rule in the 2013 interest deduction regulation rules. In accordance with the judgment of the European Court of Justice, the Supreme Administrative Court ruled that Lexel should be granted a deduction for its interest deduction to the other group company in France.
The purpose of this thesis is partly to analyze the outcome of the Lexel case, and partly to analyze whether the 2019 interest deduction restriction rules are compatible with EU law. The thesis uses a legal dogmatic method and EU legal method. The conclusion is that the Supreme Administrative Court's judgment in the Lexel case has a weak precedent as the Supreme Administrative Court does not determine whether the exception rule in the interest de- duction restriction rules is contrary to EU law or not. Furthermore, it is also concluded that the 2019 exception rule in interest deduction restriction rules is also not compatible with EU law. (Less)
Please use this url to cite or link to this publication:
author
Hamilton, Malcolm LU
supervisor
organization
alternative title
The exception rule compatibility with the freedom of establishment
course
JURM02 20211
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
EU-rätt, skatterätt
language
Swedish
id
9046428
date added to LUP
2021-06-21 07:51:27
date last changed
2021-06-21 07:51:27
@misc{9046428,
  abstract     = {{On January 1, 2009, the Swedish interest deduction restriction rules in Chapter 24 of the Income Tax Act (1999: 1229) entered into force. The purpose of the rules was to prevent transfer mispricing “räntesnurra” where companies issue intra-group loans to transfer profits to low-taxed countries through interest deductions mainly to obtain a significant tax benefit. The interest de- duction restriction rules have since been changed on two occasions, the first time in 2013 and the second time in 2019. Over the years, the interest deduction restriction rules have received criticism for not being compatible with EU law. On March 22, 2021, the Supreme Administrative Court announced its ruling in the so-called Lexel case after requesting a preliminary ruling from the European Court of Justice. In the Lexel case, the Swedish Tax Agency had denied the Swedish company Lexel an interest deduction for an internal loan from another group company in France. In the preliminary ruling, the European Court of Justice ruled that it was not compatible with the freedom of establishment to deny Lexel interest deductions based on the exception rule in the 2013 interest deduction regulation rules. In accordance with the judgment of the European Court of Justice, the Supreme Administrative Court ruled that Lexel should be granted a deduction for its interest deduction to the other group company in France.
The purpose of this thesis is partly to analyze the outcome of the Lexel case, and partly to analyze whether the 2019 interest deduction restriction rules are compatible with EU law. The thesis uses a legal dogmatic method and EU legal method. The conclusion is that the Supreme Administrative Court's judgment in the Lexel case has a weak precedent as the Supreme Administrative Court does not determine whether the exception rule in the interest de- duction restriction rules is contrary to EU law or not. Furthermore, it is also concluded that the 2019 exception rule in interest deduction restriction rules is also not compatible with EU law.}},
  author       = {{Hamilton, Malcolm}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Undantagsregeln, en inskränkning i etableringsfriheten? - En studie om undantagsregeln i ränteavdragbegränsningsreglerna är förenlig med EU-rätten}},
  year         = {{2021}},
}