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Klimatkompensation, en avdragsgill kostnad?

Johansson, Douglas LU (2021) JURM02 20211
Department of Law
Faculty of Law
Abstract (Swedish)
Klimatkompensation, är det en avdragsgill kostnad?

För några år sedan skickade Saltå Kvarn AB in sin deklaration till Skatteverket. Saltå begärde avdrag för klimatkompenserande utgifter, Saltå ansåg det vara en avdragsgill kostnad för att förvärva eller bibehålla intäkter i enlighet med 16kal 1§ Inkomstskattelagen, utfallet blev minst sagt negativt.
Fyra år senare försökte Arla Foods AB sig på samma sak, utfallet blev minst sagt annorlunda.

Samhället förändras och bolags sätt att arbeta är under konstant utveckling. Det innebär i sin tur att det ständigt uppkommer oprövade former av utgifter och kostnader. Utvecklingen medför nya utmaningar för avdragsrättens grundläggande lagstiftning och principer, varpå området är av intresse för... (More)
Klimatkompensation, är det en avdragsgill kostnad?

För några år sedan skickade Saltå Kvarn AB in sin deklaration till Skatteverket. Saltå begärde avdrag för klimatkompenserande utgifter, Saltå ansåg det vara en avdragsgill kostnad för att förvärva eller bibehålla intäkter i enlighet med 16kal 1§ Inkomstskattelagen, utfallet blev minst sagt negativt.
Fyra år senare försökte Arla Foods AB sig på samma sak, utfallet blev minst sagt annorlunda.

Samhället förändras och bolags sätt att arbeta är under konstant utveckling. Det innebär i sin tur att det ständigt uppkommer oprövade former av utgifter och kostnader. Utvecklingen medför nya utmaningar för avdragsrättens grundläggande lagstiftning och principer, varpå området är av intresse för vidare undersökning.

Frågor om avdragsrätt, klimatkompensation, sponsring och dess motprestation har varit på tapeten under många år men är en fortsatt het fråga.
Inför valet 2014 gick Miljöpartiet in med vallöftet att bolag som klimatkompenserar för sina utsläpp ska ges möjligheten att dra av kostnaderna så som avdragsgilla kostnader för näringsverksamhet.

Tolkningen av rättsläget har tagit lång tid, men kanske börjar vi skymta en förändring i hur Skatteverket och våra förvaltningsdomstolar väljer att hantera klimatkompenserande utgifter inom avdragsrätten. Vid Högsta förvaltningsdomstolen senaste stora prövning skymtar vi en vändande ”trend”, vi ser om inte annat att tankar om miljön stiger och såväl domstolar som företag väljer att prioritera den. (Less)
Abstract
Climate compensation, a deductible expense?

A few years ago, Saltå Kvarn AB sent in its declaration to the Swedish Tax Agency. Saltå re-quested a deduction for climate-compensating expenses, Saltå considered it to be a deducti-ble expense for acquiring or maintaining income in accordance with the chapter 16th para-graph 1, Income Tax Act, the outcome was negative to say the least.
Four years later, Arla Foods AB tried the same thing, the outcome was different to say the least.

Society is changing and companies' ways of working are constantly evolving. This in turn means that untested forms of expenses and costs constantly arise. The development entails new challenges for the basic legislation and principles of the right to deduct,... (More)
Climate compensation, a deductible expense?

A few years ago, Saltå Kvarn AB sent in its declaration to the Swedish Tax Agency. Saltå re-quested a deduction for climate-compensating expenses, Saltå considered it to be a deducti-ble expense for acquiring or maintaining income in accordance with the chapter 16th para-graph 1, Income Tax Act, the outcome was negative to say the least.
Four years later, Arla Foods AB tried the same thing, the outcome was different to say the least.

Society is changing and companies' ways of working are constantly evolving. This in turn means that untested forms of expenses and costs constantly arise. The development entails new challenges for the basic legislation and principles of the right to deduct, whereupon the area is of interest for further investigation.

Issues of the right to deduct, climate compensation, sponsorship and its consideration have been on the agenda for many years but remain a hot topic.
Ahead of the 2014 election, Miljöpartiet campaigned to the Swedish election with promise that companies that compensate for climate emissions for their emissions will be given the opportunity to deduct costs such as deductible costs for business activities.

The interpretation of the legal situation has taken a long time, but perhaps we are beginning to see a change in how the Swedish Tax Agency and our administrative courts choose to handle climate-compensating expenses within the right to deduct. At the Supreme Adminis-trative Court's last major trial, we see a reversing "trend", or at least that thoughts about the environment are rising and both courts and companies choose to prioritize it. (Less)
Please use this url to cite or link to this publication:
author
Johansson, Douglas LU
supervisor
organization
alternative title
Climate compensation, a deductible expense?
course
JURM02 20211
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
9062451
date added to LUP
2021-09-11 11:14:05
date last changed
2021-09-11 11:14:05
@misc{9062451,
  abstract     = {{Climate compensation, a deductible expense?

A few years ago, Saltå Kvarn AB sent in its declaration to the Swedish Tax Agency. Saltå re-quested a deduction for climate-compensating expenses, Saltå considered it to be a deducti-ble expense for acquiring or maintaining income in accordance with the chapter 16th para-graph 1, Income Tax Act, the outcome was negative to say the least.
Four years later, Arla Foods AB tried the same thing, the outcome was different to say the least.

Society is changing and companies' ways of working are constantly evolving. This in turn means that untested forms of expenses and costs constantly arise. The development entails new challenges for the basic legislation and principles of the right to deduct, whereupon the area is of interest for further investigation.

Issues of the right to deduct, climate compensation, sponsorship and its consideration have been on the agenda for many years but remain a hot topic.
Ahead of the 2014 election, Miljöpartiet campaigned to the Swedish election with promise that companies that compensate for climate emissions for their emissions will be given the opportunity to deduct costs such as deductible costs for business activities.

The interpretation of the legal situation has taken a long time, but perhaps we are beginning to see a change in how the Swedish Tax Agency and our administrative courts choose to handle climate-compensating expenses within the right to deduct. At the Supreme Adminis-trative Court's last major trial, we see a reversing "trend", or at least that thoughts about the environment are rising and both courts and companies choose to prioritize it.}},
  author       = {{Johansson, Douglas}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Klimatkompensation, en avdragsgill kostnad?}},
  year         = {{2021}},
}