Att vara ”Verksam i betydande omfattning” - En utredning och analys av regelns innebörd.
(2022) HARH13 20212Department of Business Law
- Abstract
- Props active to a significant extent can be found in Chapter 57, Section 4 of the Income Tax Act. The meaning of the term is not defined in the law, which is why preparatory work forms the basis of the legislation is of particular importance in the management as well as interpretation of the law.
The wording operates to a significant extent, associates the co-owner's time spent on work. Preparatory work addresses the fact that the co-owner's position in the company may also have some significance in the assessment of whether the owner is active to a significant extent. Furthermore, the company's profit generation is another important aspect of the assessment of whether the partner should be considered to be active to a significant... (More) - Props active to a significant extent can be found in Chapter 57, Section 4 of the Income Tax Act. The meaning of the term is not defined in the law, which is why preparatory work forms the basis of the legislation is of particular importance in the management as well as interpretation of the law.
The wording operates to a significant extent, associates the co-owner's time spent on work. Preparatory work addresses the fact that the co-owner's position in the company may also have some significance in the assessment of whether the owner is active to a significant extent. Furthermore, the company's profit generation is another important aspect of the assessment of whether the partner should be considered to be active to a significant extent in the company. Profit generation wording leaves plenty of room for interpretation.
What can be deduced from the preparatory work is the requirement for the qualitative effort. The meaning of the qualitative contribution is that the co-owner is considered to be active to a significant extent when his work contribution has real significance for the profit generation in the company, or in any other similar activity during the tax year or one of the five previous tax years. However, the assessment must be made in the individual case with regard to other circumstances that exist. In contrast to practice that considers the quantitative assessment in the trial, which refers to the number of hours in order to be able to identify the small business owner’s work effort ‘significance for the profit generation in companies. Since current legal cases in the subject are only casu-decisions, there is no clear template that can be followed in the assessment of whether the operational requirement exists. The tax system is still in need of more legal cases where the assessment must be more constructive and objective in order to be able to establish a template that can be applied and fulfil its purpose of being prejudicial in future cases.
The purpose of this essay is to investigate and analyse the meaning of the props using the legal dogmatic method. The purpose is achieved by examining the factors stipulated in the legal text, without definition, which are important for whether the operational requirement is considered to exist. (Less) - Abstract (Swedish)
- Rekvisitet verksam i betydande omfattning återfinns i 57 kap 4 § inkomstskattelagen. Innebörden av begreppet är inte definierat i lagen, varför förarbeten som ligger till grund för lagstiftningen är av särskild betydelse vid ledning tillika tolkning av lagen.
Ordalydelsen verksam i betydande omfattning, förknippar delägarens nedlagda arbetstid. Förarbeten tar upp att andelsägarens position i företaget även kan ha viss betydelse i bedömningen om ägaren är verksam i betydande omfattning. Vidare är företagets vinstgenerering en annan viktig aspekt till bedömningen om delägaren ska anses vara verksam i betydande omfattning i företaget. Denna formulering lämnar även vinstgenerering formulering stort utrymme för tolkning.
Vad som kan... (More) - Rekvisitet verksam i betydande omfattning återfinns i 57 kap 4 § inkomstskattelagen. Innebörden av begreppet är inte definierat i lagen, varför förarbeten som ligger till grund för lagstiftningen är av särskild betydelse vid ledning tillika tolkning av lagen.
Ordalydelsen verksam i betydande omfattning, förknippar delägarens nedlagda arbetstid. Förarbeten tar upp att andelsägarens position i företaget även kan ha viss betydelse i bedömningen om ägaren är verksam i betydande omfattning. Vidare är företagets vinstgenerering en annan viktig aspekt till bedömningen om delägaren ska anses vara verksam i betydande omfattning i företaget. Denna formulering lämnar även vinstgenerering formulering stort utrymme för tolkning.
Vad som kan utläsas av förarbetena är kravet på den kvalitativa insatsen. Innebörden av den kvalitativa insatsen är att andelsägaren anses vara verksam i betydande omfattning när dennes arbetsinsats har reell betydelse för vinstgenereringen i företaget, eller i någon annan likartad verksamhet under beskattningsåret eller något av de fem föregående beskattningsåren. Bedömningen ska dock ske i det enskilda fallet med hänsyn till övriga omständigheter som föreligger. Till skillnad från praxis som beaktar den kvantitativa bedömningen i prövningen som hänvisar till antalet timmar för att kunna identifiera fåmansföretagsägarens arbetsinsats betydelse för vinstgenereringen i företag. Mot bakgrund av att aktuella rättsfall i ämnet endast är casu-avgöranden återfinns ingen tydlig mall som kan följas vid bedömningen om verksamhetskravet föreligger. Skattesystemet är fortfarande i behov av fler rättsfall där bedömningen ska vara mer konstruktiv och saklig för att kunna upprätta en mall som kan förhållas och uppfylla sitt ändamål att vara prejudicerande i kommande fall.
Syftet med denna uppsats är att utreda och analysera rekvisitets innebörd med hjälp av den rättsdogmatiska metoden. Syftet uppnås genom att undersöka faktorerna som stadgas i lagtext, utan definition, som har betydelse för huruvida verksamhetskravet anses föreligga. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9072996
- author
- Jamal Zayed Khattab, Hadil LU
- supervisor
-
- Håkan Behmer LU
- organization
- course
- HARH13 20212
- year
- 2022
- type
- M2 - Bachelor Degree
- subject
- keywords
- Verksam i betydande omfattning, 3-12 reglerna, fåmansföretag, fåmansföretagsreglerna, Kvalificerade andelar, Kvalitativ bedömning, Kvanitativ bedömning, huvud definition, subsidiera definition, Utvidgade definitionen, HFD 2012 ref. 67, HFD 2013 ref. 11 (I), HFD 2016 not. 23, HFD 2018 ref. 31, RÅ 1993 ref. 99, RÅ 1999 ref. 28, RÅ 2001 ref. 5, Rå 2002 ref. 21, RÅ 2004 ref. 61, RÅ 2004 not. 125, Rå 2004 not. 162, RÅ 2005 ref. 3, RÅ 2007 ref. 15, RÅ 2009 not. 68, RÅ 2010 ref. 11
- language
- Swedish
- id
- 9072996
- date added to LUP
- 2022-01-28 09:37:16
- date last changed
- 2022-01-28 09:37:16
@misc{9072996,
abstract = {{Props active to a significant extent can be found in Chapter 57, Section 4 of the Income Tax Act. The meaning of the term is not defined in the law, which is why preparatory work forms the basis of the legislation is of particular importance in the management as well as interpretation of the law.
The wording operates to a significant extent, associates the co-owner's time spent on work. Preparatory work addresses the fact that the co-owner's position in the company may also have some significance in the assessment of whether the owner is active to a significant extent. Furthermore, the company's profit generation is another important aspect of the assessment of whether the partner should be considered to be active to a significant extent in the company. Profit generation wording leaves plenty of room for interpretation.
What can be deduced from the preparatory work is the requirement for the qualitative effort. The meaning of the qualitative contribution is that the co-owner is considered to be active to a significant extent when his work contribution has real significance for the profit generation in the company, or in any other similar activity during the tax year or one of the five previous tax years. However, the assessment must be made in the individual case with regard to other circumstances that exist. In contrast to practice that considers the quantitative assessment in the trial, which refers to the number of hours in order to be able to identify the small business owner’s work effort ‘significance for the profit generation in companies. Since current legal cases in the subject are only casu-decisions, there is no clear template that can be followed in the assessment of whether the operational requirement exists. The tax system is still in need of more legal cases where the assessment must be more constructive and objective in order to be able to establish a template that can be applied and fulfil its purpose of being prejudicial in future cases.
The purpose of this essay is to investigate and analyse the meaning of the props using the legal dogmatic method. The purpose is achieved by examining the factors stipulated in the legal text, without definition, which are important for whether the operational requirement is considered to exist.}},
author = {{Jamal Zayed Khattab, Hadil}},
language = {{swe}},
note = {{Student Paper}},
title = {{Att vara ”Verksam i betydande omfattning” - En utredning och analys av regelns innebörd.}},
year = {{2022}},
}