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Kryptotillgångar ett skatteparadis? En kritisk analys av Skatteverkets kontrollmöjligheter av kryptotillgångar

Westerdahl, Filip LU (2021) LAGF03 20212
Department 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)
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author
Westerdahl, Filip LU
supervisor
organization
course
LAGF03 20212
year
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}},
}