Tillverkningsprocessen i industriell verksamhet - Gränsdragningsproblematik
(2022) LAGF03 20222Department of Law
Faculty of Law
- Abstract
- The purpose of this essay is to examine the boundary problem with a non-legislated categorization concept. The concept of the manufacturing process in industrial activity is somewhat of a gray area, as it has never had a legis-lated definition and the scope of the concept has changed over time in dif-ferent ways. Through interpretation changes, some companies have lost the right to the tax relief.
The concept of the manufacturing process in industrial activity can be found within the energy tax, which is one of our national point taxes and is regu-lated by the Energy Tax Act (1994:1776). The consumption of fuels and electricity is generally taxed, but there are some exceptions in the form of tax relief for several different areas of... (More) - The purpose of this essay is to examine the boundary problem with a non-legislated categorization concept. The concept of the manufacturing process in industrial activity is somewhat of a gray area, as it has never had a legis-lated definition and the scope of the concept has changed over time in dif-ferent ways. Through interpretation changes, some companies have lost the right to the tax relief.
The concept of the manufacturing process in industrial activity can be found within the energy tax, which is one of our national point taxes and is regu-lated by the Energy Tax Act (1994:1776). The consumption of fuels and electricity is generally taxed, but there are some exceptions in the form of tax relief for several different areas of consumption. One of these tax reliefs is for the manufacturing process in industrial activity. The tax relief was in-troduced in 1992, primarily to strengthen the competitiveness of national companies on the international market.
This essay provides an overview of both EU legal regulations and decisions, as well as the background and purpose of our national energy tax legislation, which can be directly related to the aforementioned tax relief.
The main part of the essay consists of analyses of legal cases, legal state-ments from the Swedish Tax Agency and decisions from the Tax Court. The essay makes a separate distinction between the concepts of the manufactur-ing process and industrial activity.
The conclusion is that the manufacturing process in industrial activity has caused not only problems for Swedish authorities, but also for companies that want to meet the requirements to be classified as industrial activity, especially for companies that have lost the right to tax relief as the scope of the concept of industrial activity has been updated.
Since there has been a lack of clear problematization of the concept of the manufacturing process in industrial activity, the authorities' different bound-ary decisions have been made on weak grounds.
The Supreme Administrative Court's (HFD) legal cases 1282-22 and 1618-22 have resulted in a significant change in the application of the concept of industrial activity, which has changed the Swedish authorities' interpretation of the concept, and it can be assumed that it will also reduce the legal cases regarding the interpretation of the concept.
However, there should still be some boundary problem, as the court only took a position on the Swedish Tax Agency's requirement of main activity regarding industrial activity. In addition to the new court cases, it is not pos-sible to predict the changes in the concept that may occur through the de-velopment of technology, changes in society or if the EU Council updates directive 2003/96/EC. (Less) - Abstract (Swedish)
- Uppsatsen syftar till att undersöka gränsdragningsproblematiken med ett icke-lagstadgat kategoriseringsbegrepp. Begreppet Tillverkningsprocessen i industriell verksamhet är något av en gråzon, detta då det aldrig haft en lagstadgad definition och omfattningen av begreppet har förändrats över tid på olika sätt. Genom vissa tolkningsförändringar har en del företag kunnat förlora rätten till skattelättnaden.
Begreppet Tillverkningsprocessen i industriell verksamhet återfinns inom energiskatten, vilken är en av våra nationella punktskatter och regleras i lag (1994:1776) om skatt på energi (LSE). Förbrukning av bränslen och elektrisk kraft är till huvudregel belastad med skatt, det förekommer dock en del un-dantag i form av skattelättnader för... (More) - Uppsatsen syftar till att undersöka gränsdragningsproblematiken med ett icke-lagstadgat kategoriseringsbegrepp. Begreppet Tillverkningsprocessen i industriell verksamhet är något av en gråzon, detta då det aldrig haft en lagstadgad definition och omfattningen av begreppet har förändrats över tid på olika sätt. Genom vissa tolkningsförändringar har en del företag kunnat förlora rätten till skattelättnaden.
Begreppet Tillverkningsprocessen i industriell verksamhet återfinns inom energiskatten, vilken är en av våra nationella punktskatter och regleras i lag (1994:1776) om skatt på energi (LSE). Förbrukning av bränslen och elektrisk kraft är till huvudregel belastad med skatt, det förekommer dock en del un-dantag i form av skattelättnader för flera olika förbrukningsområden. En av de skattelättnader är just för tillverkningsprocessen i industriell verksamhet. 1992 infördes skattelättnaden infördes i lagtext, framför allt i syfte att stärka konkurrenskraften hos de nationella företagen på den internationella marknaden.
Uppsatsen ger en överblick över både de EU-rättsliga regleringar och beslut samt bakgrunden samt syftet med vår nationella energiskattelagstiftning, som direkt kan anknytas till den nämnda skattelättnaden.
Huvuddelen av uppsatsen består av analyser av rättsfall, rättsliga ställnings-taganden från Skatteverket samt beslut från Skatterättsnämnden. Uppsatsen gör en separat uppdelning av begreppen tillverkningsprocessen och industri-ell verksamhet.
Slutsatsen är att tillverkningsprocessen i industriell verksamhet inte endast orsakat bekymmer för svenska myndigheter utan även för företag som vill uppnå kraven för att klassificerad som industriell verksamhet, särskilt för de företag som förlorat rätten till skattelättnaden då omfattningen av begreppet industriell verksamhet uppdaterats.
Då det saknats en tydligt problematisering kring begreppet tillverkningspro-cessen i industriell verksamhet, så har Myndigheternas olika gränsdragningar har bildats på svaga grunder.
Högsta förvaltningsdomstolens (HFD) rättsfall 1282–22 och 1618–22 har inneburit en stor förändring i tillämpningen av begreppet industriell verk-samhet, vilket har förändrat svenska myndigheters tolkning kring begreppet, varmed det kan antas även komma att reducera rättsfallen om tolkningen av begreppet.
Det bör dock fortfarande finnas en viss gränsdragningsproblematik, ef-tersom domstolen endast tog ställning till Skatteverkets huvudsaklighets krav gällande industriell verksamhet. Utöver de nya domar går det inte att förutse de förändringar i begreppet som kan ske genom utveckling av teknik på området eller om EU-rådet uppdaterar direktiv 2003/96/EG. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9105280
- author
- Bengtsson, Rasmus LU
- supervisor
-
- Mariya Senyk LU
- organization
- course
- LAGF03 20222
- year
- 2022
- type
- M2 - Bachelor Degree
- subject
- keywords
- skatterätt, tillverkningsprocessen, industriell verksamhet
- language
- Swedish
- id
- 9105280
- date added to LUP
- 2023-02-03 15:41:52
- date last changed
- 2023-02-03 15:41:52
@misc{9105280,
abstract = {{The purpose of this essay is to examine the boundary problem with a non-legislated categorization concept. The concept of the manufacturing process in industrial activity is somewhat of a gray area, as it has never had a legis-lated definition and the scope of the concept has changed over time in dif-ferent ways. Through interpretation changes, some companies have lost the right to the tax relief.
The concept of the manufacturing process in industrial activity can be found within the energy tax, which is one of our national point taxes and is regu-lated by the Energy Tax Act (1994:1776). The consumption of fuels and electricity is generally taxed, but there are some exceptions in the form of tax relief for several different areas of consumption. One of these tax reliefs is for the manufacturing process in industrial activity. The tax relief was in-troduced in 1992, primarily to strengthen the competitiveness of national companies on the international market.
This essay provides an overview of both EU legal regulations and decisions, as well as the background and purpose of our national energy tax legislation, which can be directly related to the aforementioned tax relief.
The main part of the essay consists of analyses of legal cases, legal state-ments from the Swedish Tax Agency and decisions from the Tax Court. The essay makes a separate distinction between the concepts of the manufactur-ing process and industrial activity.
The conclusion is that the manufacturing process in industrial activity has caused not only problems for Swedish authorities, but also for companies that want to meet the requirements to be classified as industrial activity, especially for companies that have lost the right to tax relief as the scope of the concept of industrial activity has been updated.
Since there has been a lack of clear problematization of the concept of the manufacturing process in industrial activity, the authorities' different bound-ary decisions have been made on weak grounds.
The Supreme Administrative Court's (HFD) legal cases 1282-22 and 1618-22 have resulted in a significant change in the application of the concept of industrial activity, which has changed the Swedish authorities' interpretation of the concept, and it can be assumed that it will also reduce the legal cases regarding the interpretation of the concept.
However, there should still be some boundary problem, as the court only took a position on the Swedish Tax Agency's requirement of main activity regarding industrial activity. In addition to the new court cases, it is not pos-sible to predict the changes in the concept that may occur through the de-velopment of technology, changes in society or if the EU Council updates directive 2003/96/EC.}},
author = {{Bengtsson, Rasmus}},
language = {{swe}},
note = {{Student Paper}},
title = {{Tillverkningsprocessen i industriell verksamhet - Gränsdragningsproblematik}},
year = {{2022}},
}