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Den svenska CFC-beskattningens förenlighet med etableringsfriheten

Zingmark, Anna Blanca LU (2022) LAGF03 20222
Department of Law
Faculty of Law
Abstract (Swedish)
Som medlem i EU är den EU-rättsliga lagstiftningen helt central i medlemssta-ternas lagstiftning. Samtidigt är staterna fortfarande suveräna och har rätt att stifta nationell lagstiftning. Detta leder inte helt sällan till konflikter mellan nationell lagstiftning och EU-rättslig sådan. Uppsatsen syftar till att undersöka om den svenska CFC-lagstiftningen och avräkningslagen är förenlig med den EU-rättsliga etableringsfriheten. Detta görs genom att undersöka hur den svenska lagstiftningen appliceras på en situation där ett svenskt moderbolag indirekt äger andelar i ett CFC-bolag via ett dotterbolag som är etablerat i ett annat EU-land.
Centralt för undersökningen är den svenska CFC-lagstiftningen och avräkningslagen. Dessa två måste... (More)
Som medlem i EU är den EU-rättsliga lagstiftningen helt central i medlemssta-ternas lagstiftning. Samtidigt är staterna fortfarande suveräna och har rätt att stifta nationell lagstiftning. Detta leder inte helt sällan till konflikter mellan nationell lagstiftning och EU-rättslig sådan. Uppsatsen syftar till att undersöka om den svenska CFC-lagstiftningen och avräkningslagen är förenlig med den EU-rättsliga etableringsfriheten. Detta görs genom att undersöka hur den svenska lagstiftningen appliceras på en situation där ett svenskt moderbolag indirekt äger andelar i ett CFC-bolag via ett dotterbolag som är etablerat i ett annat EU-land.
Centralt för undersökningen är den svenska CFC-lagstiftningen och avräkningslagen. Dessa två måste studeras tillsammans för att kunna förstå vad de faktiska konsekvenserna blir för skattesubjekten. Den svenska lagstiftningen CFC-beskattar såväl direkt som indirekt ägande vilket kan resultera i en situation som leder till dubbelbeskattning där en koncern riskerar att både moder- och dotterbolag beskattas fast i olika länder inom EU. Avräkningslagen tillåter ingen avräkning av just denna typ av dubbelbeskattning.
För att avgöra om de svenska reglerna står i strid med etableringsfriheten har uppsatsen tittat på hur EU-domstolen har dömt i frågor som rör sambandet mellan nationell lagstiftning och de grundläggande friheterna. Detta har gjorts genom att diskutera och analysera tidigare domar från domstolen och applicerat praxis på arbetets typfall. I arbetet konstateras att den svenska lagstiftning-en skulle kunna utgöra ett hinder mot etableringsfriheten som inte går att rätt-färdiga med de argument som lagstiftaren har använt sig av. (Less)
Abstract
As a state become member of the European union, the legislation from the union takes a central role in the national legal system. At the same time the states remain sovereign and has the right to enact laws within this system. This can easily result in a conflict between the national laws and the EU-legislation. This paper seeks to investigate if the Swedish CFC-legislation and the law that regulates Settlement of foreign tax is consistent with the freedom of establishment. This is done by investigating how the Swedish legislation applies to a situation where a Swedish parent company indirectly owns shares in a CFC-company via a subsidiaries that is established in another member state.
The thesis focuses on the Swedish CFC-legislation... (More)
As a state become member of the European union, the legislation from the union takes a central role in the national legal system. At the same time the states remain sovereign and has the right to enact laws within this system. This can easily result in a conflict between the national laws and the EU-legislation. This paper seeks to investigate if the Swedish CFC-legislation and the law that regulates Settlement of foreign tax is consistent with the freedom of establishment. This is done by investigating how the Swedish legislation applies to a situation where a Swedish parent company indirectly owns shares in a CFC-company via a subsidiaries that is established in another member state.
The thesis focuses on the Swedish CFC-legislation together with the law that regulates Settlement of foreign tax. These two has to be seen together to fully understand how the taxation affects the taxable entity. The Swedish CFC-tax is applicable on both direct and indirect owning of shares in a CFC-company. This system can result in a situation of dubbel taxation where a corporate group risk being taxed twice, one time in the parent company and one time in the subsidiaries if the second one is established in another member state. The law for settlement of foreign tax is not applicable for this kind of dubbel taxa-tion.
To determine if the Swedish laws conflict with the freedom of establishment the thesis has studied the case-law from the Court of justice of the European union regarding the relation between national laws on direct taxes and the freedoms within the union. This has been done by discussing and analyzing earlier judgments from the court and applied those cases onto the situation used in the thesis. The thesis states that the Swedish legislation most likely constitutes an obstacle against the freedom of establishment that cannot be justified with the arguments that the legislator has given. (Less)
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author
Zingmark, Anna Blanca LU
supervisor
organization
course
LAGF03 20222
year
type
M2 - Bachelor Degree
subject
keywords
EU-rätt, skatterätt
language
Swedish
id
9104826
date added to LUP
2023-02-03 16:43:59
date last changed
2023-02-03 16:43:59
@misc{9104826,
  abstract     = {{As a state become member of the European union, the legislation from the union takes a central role in the national legal system. At the same time the states remain sovereign and has the right to enact laws within this system. This can easily result in a conflict between the national laws and the EU-legislation. This paper seeks to investigate if the Swedish CFC-legislation and the law that regulates Settlement of foreign tax is consistent with the freedom of establishment. This is done by investigating how the Swedish legislation applies to a situation where a Swedish parent company indirectly owns shares in a CFC-company via a subsidiaries that is established in another member state. 
The thesis focuses on the Swedish CFC-legislation together with the law that regulates Settlement of foreign tax. These two has to be seen together to fully understand how the taxation affects the taxable entity. The Swedish CFC-tax is applicable on both direct and indirect owning of shares in a CFC-company. This system can result in a situation of dubbel taxation where a corporate group risk being taxed twice, one time in the parent company and one time in the subsidiaries if the second one is established in another member state. The law for settlement of foreign tax is not applicable for this kind of dubbel taxa-tion. 
To determine if the Swedish laws conflict with the freedom of establishment the thesis has studied the case-law from the Court of justice of the European union regarding the relation between national laws on direct taxes and the freedoms within the union. This has been done by discussing and analyzing earlier judgments from the court and applied those cases onto the situation used in the thesis. The thesis states that the Swedish legislation most likely constitutes an obstacle against the freedom of establishment that cannot be justified with the arguments that the legislator has given.}},
  author       = {{Zingmark, Anna Blanca}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Den svenska CFC-beskattningens förenlighet med etableringsfriheten}},
  year         = {{2022}},
}