Rättsordningens syn på illegal verksamhet – ur ett skatte- och civilrättsligt perspektiv
(2022) JURM02 20221Department of Law
Faculty of Law
- Abstract
- In Sweden, tax liability is extensive and it is not unlikely that an illegal activity is subject to both tax and accounting obligations. In fact, there are no legislative exemptions for such activities. The question of whether an illegal activity is subject to VAT, income tax or bookkeeping has been left to the courts to decide. In civil law, too, there are no legislative exceptions for contracts based on crime, but instead the general legal principle 'pactum turpe' has taken shape, which states that such contracts do not deserve the protection of the legal system and thus that such contracts cannot be enforced in court.
The aim of this paper was to examine and elucidate how the legal system views illegal activities, primarily from a tax... (More) - In Sweden, tax liability is extensive and it is not unlikely that an illegal activity is subject to both tax and accounting obligations. In fact, there are no legislative exemptions for such activities. The question of whether an illegal activity is subject to VAT, income tax or bookkeeping has been left to the courts to decide. In civil law, too, there are no legislative exceptions for contracts based on crime, but instead the general legal principle 'pactum turpe' has taken shape, which states that such contracts do not deserve the protection of the legal system and thus that such contracts cannot be enforced in court.
The aim of this paper was to examine and elucidate how the legal system views illegal activities, primarily from a tax law perspective but also from a civil law perspective. Issues of tax liability, accounting liability and agreements based on crime were the focus. The legal dogmatic method was used in the writing of this paper. Legal dogmatics is about reconstructing existing law by seeking answers in the generally accepted sources of law.
The paper concluded that the legal system distances itself more clearly from unlawful activities in the field of civil law as such contracts do not deserve the protection of the legal system. In the tax field, however, the situation is much more complex. Economic interests are central to whether the tax system should exempt different types of criminal activity. The principle of neutrality under EU law is central mainly to the VAT area but also to the income tax area and to accounting obligations. The case law of the Court of Justice of the European Union has established that the fundamental issue is whether an illegal activity competes with a legal white activity whether it should be taxable or not. There is no clear distinction from criminal activity and in the field of income tax it can also be said that the fiscal purpose of taxation shines through because unless the proceeds of the crime are forfeited or damages are awarded, there is often an income tax liability. For bookkeeping purposes, the practice also holds that the legality of a business transaction does not affect the bookkeeping obligation. (Less) - Abstract (Swedish)
- I Sverige är skattskyldigheten omfattande och det är inte osannolikt att en illegal verksamhet både är skatt- och bokföringsskyldig. Det finns nämligen inga undantag i lagstiftning för sådana verksamheter. Frågan om en verksamhet är mervärdesskattepliktig, inkomstskattepliktig eller bokföringsskyldig har legat hos domstolarna att ta ställning till. Även på civilrättens område finns det inga undantag i lagstiftning för avtal som bygger på brott, utan där har i stället den allmänna rättsprincipen ’pactum turpe' tagit form som säger att sådana avtal inte förtjänar rättsordningens skydd och således att sådana avtal inte kan framtvingas i domstol.
Syftet med denna uppsatsen var att undersöka och belysa hur rättsordningen ser på illegal... (More) - I Sverige är skattskyldigheten omfattande och det är inte osannolikt att en illegal verksamhet både är skatt- och bokföringsskyldig. Det finns nämligen inga undantag i lagstiftning för sådana verksamheter. Frågan om en verksamhet är mervärdesskattepliktig, inkomstskattepliktig eller bokföringsskyldig har legat hos domstolarna att ta ställning till. Även på civilrättens område finns det inga undantag i lagstiftning för avtal som bygger på brott, utan där har i stället den allmänna rättsprincipen ’pactum turpe' tagit form som säger att sådana avtal inte förtjänar rättsordningens skydd och således att sådana avtal inte kan framtvingas i domstol.
Syftet med denna uppsatsen var att undersöka och belysa hur rättsordningen ser på illegal verksamhet ur främst ett skatterättsligt perspektiv men även ur ett civilrättsligt perspektiv. Frågor om skatteplikt, bokföringsskyldighet och avtal baserade på brott står i fokus. Den rättsdogmatiska metoden användes vid skrivandet av denna uppsats. Rättsdogmatiken handlar om att rekonstruera gällande rätt genom att man söker svar i de allmänt vedertagna rättskällorna.
Uppsatsen kom fram till att rättsordningen tar ett tydligare avstånd från olaglig verksamhet inom det civilrättsliga området då sådana avtal inte förtjänar rättsordningens skydd. På skatteområdet är det dock betydligt mer komplext. Ekonomiska intressen är centrala för huruvida skattesystemet ska undanta olika sorters brottslig verksamhet från skatteplikt. Den EU-rättsliga neutralitetsprincipen är central främst för mervärdesskatteområdet men även på inkomskatteområdet och för bokföringsskyldighet. EU-domstolens praxis har konstaterat att det i grund och botten handlar om ifall en illegal verksamhet konkurrerar med en legal vit verksamhet om den ska vara skattepliktig eller inte. Det saknas tydligt avståndstagande från brottslig verksamhet och på inkomstskatteområdet kan även sägas att det fiskala ändamålet med beskattning lyser igenom eftersom om inte utbytet av brottet förverkats eller skadestånd riktats så föreligger ofta inkomstskatteplikt. För bokföringsskyldighet menar praxis också att lagligheten av en affärshändelse inte påverkar bokföringsskyldigheten. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9080623
- author
- Nyberg Eiroff, Gustav LU
- supervisor
- organization
- alternative title
- The legal system's view of illegal activities - from a tax and civil law perspective
- course
- JURM02 20221
- year
- 2022
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, skatteplikt, illegal verksamhet, brottslig verksamhet
- language
- Swedish
- id
- 9080623
- date added to LUP
- 2022-06-20 20:37:19
- date last changed
- 2022-06-20 20:37:19
@misc{9080623,
abstract = {{In Sweden, tax liability is extensive and it is not unlikely that an illegal activity is subject to both tax and accounting obligations. In fact, there are no legislative exemptions for such activities. The question of whether an illegal activity is subject to VAT, income tax or bookkeeping has been left to the courts to decide. In civil law, too, there are no legislative exceptions for contracts based on crime, but instead the general legal principle 'pactum turpe' has taken shape, which states that such contracts do not deserve the protection of the legal system and thus that such contracts cannot be enforced in court.
The aim of this paper was to examine and elucidate how the legal system views illegal activities, primarily from a tax law perspective but also from a civil law perspective. Issues of tax liability, accounting liability and agreements based on crime were the focus. The legal dogmatic method was used in the writing of this paper. Legal dogmatics is about reconstructing existing law by seeking answers in the generally accepted sources of law.
The paper concluded that the legal system distances itself more clearly from unlawful activities in the field of civil law as such contracts do not deserve the protection of the legal system. In the tax field, however, the situation is much more complex. Economic interests are central to whether the tax system should exempt different types of criminal activity. The principle of neutrality under EU law is central mainly to the VAT area but also to the income tax area and to accounting obligations. The case law of the Court of Justice of the European Union has established that the fundamental issue is whether an illegal activity competes with a legal white activity whether it should be taxable or not. There is no clear distinction from criminal activity and in the field of income tax it can also be said that the fiscal purpose of taxation shines through because unless the proceeds of the crime are forfeited or damages are awarded, there is often an income tax liability. For bookkeeping purposes, the practice also holds that the legality of a business transaction does not affect the bookkeeping obligation.}},
author = {{Nyberg Eiroff, Gustav}},
language = {{swe}},
note = {{Student Paper}},
title = {{Rättsordningens syn på illegal verksamhet – ur ett skatte- och civilrättsligt perspektiv}},
year = {{2022}},
}