Ingen relation är perfekt – En studie av relationen mellan intern skattelagstiftning och skatteavtal i svensk rätt i ljuset av OECD:s modellavtal och tre avgöranden från Högsta förvaltningsdomstolen
(2021) JURM02 20212Department of Law
Faculty of Law
- Abstract (Swedish)
- Trenden av ökad internationell handel har resulterat i att skattskyldiga blivit
allt mer beroende av dubbelbeskattningsavtal. Existensen av dessa har på senare år blivit hotad, eftersom domstolar underlåtit tillämpningen av avtal till fördel för intern rätt, internationellt benämnt tax treaty override. I Sverige har sådan override skett genom Högsta förvaltningsdomstolens praxis. Uppsatsens syfte är därför dels att utröna gällande rätt vad avser förhållandet mellan skatteavtal och annan intern rätt, dels att analysera detta förhållande utifrån skatteavtals syften i allmänhet samt tre särskilda skatteavtal och deras syften. Rättsdogmatisk metod används och vissa avgränsningar vidtas.
Först redovisas mer grundläggande aspekter av... (More) - Trenden av ökad internationell handel har resulterat i att skattskyldiga blivit
allt mer beroende av dubbelbeskattningsavtal. Existensen av dessa har på senare år blivit hotad, eftersom domstolar underlåtit tillämpningen av avtal till fördel för intern rätt, internationellt benämnt tax treaty override. I Sverige har sådan override skett genom Högsta förvaltningsdomstolens praxis. Uppsatsens syfte är därför dels att utröna gällande rätt vad avser förhållandet mellan skatteavtal och annan intern rätt, dels att analysera detta förhållande utifrån skatteavtals syften i allmänhet samt tre särskilda skatteavtal och deras syften. Rättsdogmatisk metod används och vissa avgränsningar vidtas.
Först redovisas mer grundläggande aspekter av skatteavtalet som rättsinstitut
och därefter redogörs för och analyseras tre domar från Högsta förvaltningsdomstolen. Domstolen underlät tillämpningen av ett skatteavtal i
OMX-målet. I Greklandmålet valde domstolen att förtydliga domen i OMX-målet.
Enligt domstolen ska begränsningar i beskattningen som framgår av skatteavtal respekteras, men undantag är påkallat om lagstiftaren givit klart uttryck för att en inkomst ska beskattas i Sverige eller att en regel ska tillämpas oberoende av skatteavtal. I Perumålet uppstod normkollision mellan skatteflyktslagen och skatteavtalet mellan Sverige och Peru, som domstolen undanröjde med hjälp av tolkning av det aktuella skatteavtalet.
En slutsats är att det allmänna företrädet för skatteavtal med tillhörande undantag i regel är konforma med skatteavtals allmänna syften, med andra ord att motverka dubbelbeskattning och skatteflykt. Däremot förordas omförhandling av skatteavtal i stället för tillämpning av undantaget om klart uttryck från lagstiftaren. Vidare konstateras att Högsta förvaltningsdomstolens domar i de tre ovannämnda målen förhåller sig olika väl gentemot de i målen aktuella skatteavtalen och deras syften. (Less) - Abstract
- With the growing global trade, the demand for tax treaties has risen. The existence of such treaties has however lately been threatened due to courts applying domestic law in favor of tax treaties, more commonly known as “tax treaty override”. The Swedish Supreme Administrative Court has been guilty
of treaty override in its case law. The aim of this thesis is therefore to
determine applicable law regarding the relationship between tax treaties and
internal law in Sweden. Furthermore, this thesis aims to assess the relationship at hand vis-à-vis general purposes of tax treaties and three particular Swedish tax treaties and their purposes. Legal dogmatic method is applied in combination with delimitations.
Fundamental aspects of tax... (More) - With the growing global trade, the demand for tax treaties has risen. The existence of such treaties has however lately been threatened due to courts applying domestic law in favor of tax treaties, more commonly known as “tax treaty override”. The Swedish Supreme Administrative Court has been guilty
of treaty override in its case law. The aim of this thesis is therefore to
determine applicable law regarding the relationship between tax treaties and
internal law in Sweden. Furthermore, this thesis aims to assess the relationship at hand vis-à-vis general purposes of tax treaties and three particular Swedish tax treaties and their purposes. Legal dogmatic method is applied in combination with delimitations.
Fundamental aspects of tax treaties are examined, and three different
judgments from the Supreme Administrative Court are studied and scrutinized. The Court overruled a tax treaty in the “OMX-case”. The Court further elaborated on the override in question in the “Greece-case”, where the Court held that tax treaties generally take precedence over internal law. A rule of exception is however applicable, in cases where the legislator has clearly indicated that an income is to be taxed in Sweden or that a regulation should be applied independently of provisions in tax treaties. In the “Peru-case”, conflict arose between the Swedish Tax Avoidance Act and the tax treaty between Sweden and Peru, where the Court interpreted the treaty in question to remove any contradictions between the provisions.
The thesis concludes that the general precedence for tax treaties in Swedish
law, including its associated rule of exception, is as a starting point consistent with general purposes of tax treaties, namely the counteraction of double taxation and tax avoidance. Nevertheless, the thesis determines that re-negotiation of tax treaties is preferred when compared to the aforementioned
rule of exception. Furthermore, it is observed that the Supreme Administrative Court's reasoning in the three studied judgments varies in relation to each of the applicable tax treaties and their purposes. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9070169
- author
- Bernander, Erik LU
- supervisor
- organization
- alternative title
- No relationship is perfect – A study of the relationship between internal tax legislation and tax treaties in Sweden in relation to the OECD Model Tax Convention and three judgments from the Swedish Supreme Administrative Court
- course
- JURM02 20212
- year
- 2021
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, folkrätt, skatteavtal, tax treaty override, internationell skatterätt
- language
- Swedish
- id
- 9070169
- date added to LUP
- 2022-01-23 16:47:36
- date last changed
- 2022-01-23 16:47:36
@misc{9070169,
abstract = {{With the growing global trade, the demand for tax treaties has risen. The existence of such treaties has however lately been threatened due to courts applying domestic law in favor of tax treaties, more commonly known as “tax treaty override”. The Swedish Supreme Administrative Court has been guilty
of treaty override in its case law. The aim of this thesis is therefore to
determine applicable law regarding the relationship between tax treaties and
internal law in Sweden. Furthermore, this thesis aims to assess the relationship at hand vis-à-vis general purposes of tax treaties and three particular Swedish tax treaties and their purposes. Legal dogmatic method is applied in combination with delimitations.
Fundamental aspects of tax treaties are examined, and three different
judgments from the Supreme Administrative Court are studied and scrutinized. The Court overruled a tax treaty in the “OMX-case”. The Court further elaborated on the override in question in the “Greece-case”, where the Court held that tax treaties generally take precedence over internal law. A rule of exception is however applicable, in cases where the legislator has clearly indicated that an income is to be taxed in Sweden or that a regulation should be applied independently of provisions in tax treaties. In the “Peru-case”, conflict arose between the Swedish Tax Avoidance Act and the tax treaty between Sweden and Peru, where the Court interpreted the treaty in question to remove any contradictions between the provisions.
The thesis concludes that the general precedence for tax treaties in Swedish
law, including its associated rule of exception, is as a starting point consistent with general purposes of tax treaties, namely the counteraction of double taxation and tax avoidance. Nevertheless, the thesis determines that re-negotiation of tax treaties is preferred when compared to the aforementioned
rule of exception. Furthermore, it is observed that the Supreme Administrative Court's reasoning in the three studied judgments varies in relation to each of the applicable tax treaties and their purposes.}},
author = {{Bernander, Erik}},
language = {{swe}},
note = {{Student Paper}},
title = {{Ingen relation är perfekt – En studie av relationen mellan intern skattelagstiftning och skatteavtal i svensk rätt i ljuset av OECD:s modellavtal och tre avgöranden från Högsta förvaltningsdomstolen}},
year = {{2021}},
}