Kryptotillgångar ett skatteparadis? En kritisk analys av Skatteverkets kontrollmöjligheter av kryptotillgångar
(2021) LAGF03 20212Department of Law
Faculty of Law
- Abstract (Swedish)
- Kryptotillgångar är fortfarande ett oreglerat område inom svensk rätt. Enligt skatteverket är det ungefär 3000 varje år som deklarerar vinster från krypto-tillgångar i Sverige. De antar att ett stort mörkertal av personer som inte dekla-rerar. Samtidigt arbetar EU-kommissionen med inledande regleringar av kryp-totillgångar. Ett förslag om reglering av marknaden för kryptotillgångar har tagits fram och kommissionen har även initierat tidiga stadier för att utvidga DAC 2 till att även omfatta kryptotillgångar.
Med en rättsdogmatisk metod och rättsanalys av skatteverkets kontrollmöjlig-heter och DAC 2, syftar denna uppsats till att utreda kontrollmöjligheterna skatteverket har till förfogande att få information gällande kryptotillgångar... (More) - Kryptotillgångar är fortfarande ett oreglerat område inom svensk rätt. Enligt skatteverket är det ungefär 3000 varje år som deklarerar vinster från krypto-tillgångar i Sverige. De antar att ett stort mörkertal av personer som inte dekla-rerar. Samtidigt arbetar EU-kommissionen med inledande regleringar av kryp-totillgångar. Ett förslag om reglering av marknaden för kryptotillgångar har tagits fram och kommissionen har även initierat tidiga stadier för att utvidga DAC 2 till att även omfatta kryptotillgångar.
Med en rättsdogmatisk metod och rättsanalys av skatteverkets kontrollmöjlig-heter och DAC 2, syftar denna uppsats till att utreda kontrollmöjligheterna skatteverket har till förfogande att få information gällande kryptotillgångar för beskattning. Vidare analyseras vad en utvidgning av DAC 2 att omfatta kryp-totillgångar innebär för kontrollmöjligheterna.
Av uppsatsen bedöms skatteverket ha en omfattande kontrollmöjlighet men effektiviteten av de är bristande. Främst har utlandskontroller identifierats som bristande i effekt och effektivitet. En utvidgning av DAC 2 skulle innebära att Skatteverket har tillgång till uppgifter om kryptotillgångar i andra EU länder men effektiviteten inom landet skulle dock kvarstå. (Less) - Abstract
- Cryptoassets are still unregulated in Swedish law. According to the Swedish Tax Agency (Skatteverket), roughly 3000 citizens have declared and paid cap-ital gains tax on crypto- or crypto-like-assets in the past year. However, the agency also stated that it believes the number of people who should have paid capital gains taxes are substantially greater. At the same time, the European Commission is currently working on regulating the area. A proposal for regu-lations on the markets for crypto-assets is on the table and an initiative to amend the Directive on Administrative Co-operation in the field of taxation has begun (DAC).
Approached using a dogmatic legal method to analyze current legislations. This paper aims to investigate which... (More) - Cryptoassets are still unregulated in Swedish law. According to the Swedish Tax Agency (Skatteverket), roughly 3000 citizens have declared and paid cap-ital gains tax on crypto- or crypto-like-assets in the past year. However, the agency also stated that it believes the number of people who should have paid capital gains taxes are substantially greater. At the same time, the European Commission is currently working on regulating the area. A proposal for regu-lations on the markets for crypto-assets is on the table and an initiative to amend the Directive on Administrative Co-operation in the field of taxation has begun (DAC).
Approached using a dogmatic legal method to analyze current legislations. This paper aims to investigate which tools the Swedish Tax Agency currently possess that can be effectively leveraged to combat the possibly large tax avoidance related to cryptoassets. Furthermore, the paper discusses what an amendment to DAC would mean for the investigations.
Finally, while Skatteverket has extensive potential supervision there are still some gaps. In the particular case proportionality might set a stop or the effi-ciency in the operation of Skatteverket. This is particulary the case for cryp-toassets abroad. An expansion of the directive would help to tackle the issues found abroad in other EU-states but the supervision issues in state remains. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9070051
- author
- Westerdahl, Filip LU
- supervisor
- organization
- course
- LAGF03 20212
- year
- 2021
- type
- M2 - Bachelor Degree
- subject
- keywords
- Skatterätt
- language
- Swedish
- id
- 9070051
- date added to LUP
- 2022-02-15 11:50:44
- date last changed
- 2022-02-15 11:50:44
@misc{9070051, abstract = {{Cryptoassets are still unregulated in Swedish law. According to the Swedish Tax Agency (Skatteverket), roughly 3000 citizens have declared and paid cap-ital gains tax on crypto- or crypto-like-assets in the past year. However, the agency also stated that it believes the number of people who should have paid capital gains taxes are substantially greater. At the same time, the European Commission is currently working on regulating the area. A proposal for regu-lations on the markets for crypto-assets is on the table and an initiative to amend the Directive on Administrative Co-operation in the field of taxation has begun (DAC). Approached using a dogmatic legal method to analyze current legislations. This paper aims to investigate which tools the Swedish Tax Agency currently possess that can be effectively leveraged to combat the possibly large tax avoidance related to cryptoassets. Furthermore, the paper discusses what an amendment to DAC would mean for the investigations. Finally, while Skatteverket has extensive potential supervision there are still some gaps. In the particular case proportionality might set a stop or the effi-ciency in the operation of Skatteverket. This is particulary the case for cryp-toassets abroad. An expansion of the directive would help to tackle the issues found abroad in other EU-states but the supervision issues in state remains.}}, author = {{Westerdahl, Filip}}, language = {{swe}}, note = {{Student Paper}}, title = {{Kryptotillgångar ett skatteparadis? En kritisk analys av Skatteverkets kontrollmöjligheter av kryptotillgångar}}, year = {{2021}}, }