Skatt på elektrisk kraft – En eländig eller elskvärd skatt på energi?
(2023) JURM02 20232Department of Law
Faculty of Law
- Abstract (Swedish)
- I denna uppsats ämnar jag studera reglerna för beskattning av elektrisk kraft utifrån den pågående rättsutvecklingen och politiska målsättningar. Svaren söks i relevant lagstiftning, förarbeten, praxis, doktrin m.m. Även den aktuella rättsutvecklingen inom EU ges visst utrymme för diskussion utifrån dess betydelse för svensk lagstiftning. Utgångspunkterna är att rättstillämpningen ska vara effektiv, förutsebar och sammanhängande med den politiska målsättningen. Andra avsnittet tar i beaktning varför elskatten infördes och hur den utvecklats sedan dess medan det tredje avsnittet redogör grunddragen i LSE och annan relevant lagstiftning. Fjärde avsnittet ser till de bakomliggande principerna, som t.ex. principen av enhetlig beskattning,... (More)
- I denna uppsats ämnar jag studera reglerna för beskattning av elektrisk kraft utifrån den pågående rättsutvecklingen och politiska målsättningar. Svaren söks i relevant lagstiftning, förarbeten, praxis, doktrin m.m. Även den aktuella rättsutvecklingen inom EU ges visst utrymme för diskussion utifrån dess betydelse för svensk lagstiftning. Utgångspunkterna är att rättstillämpningen ska vara effektiv, förutsebar och sammanhängande med den politiska målsättningen. Andra avsnittet tar i beaktning varför elskatten infördes och hur den utvecklats sedan dess medan det tredje avsnittet redogör grunddragen i LSE och annan relevant lagstiftning. Fjärde avsnittet ser till de bakomliggande principerna, som t.ex. principen av enhetlig beskattning, beaktande av näringslivets konkurrenskraft och kravet på en rättssäker tillämpning. Avsnittet innehåller även redogörelse för hur elskatten skulle kunna utformas utifrån olika syften. Femte avsnittet behandlar några av de skattebefrielser som finns och har funnits i LSE, hur de tillämpas utifrån praktiska exempel i praxis, varför de införts och i vissa fall slopats och vilka slutsatser vi kan dra utifrån detta. Det sjätte och sista avsnittet behandlar EU-rättens betydelse för LSE då lagen i första hand ämnar genomföra bestämmelser i energiskattedirektivet och punktskattedirektivet.
Av slutsatsen framgår att skatt på elektrisk kraft infördes för att finansiera statens utgifter då andra skatter ansågs olämpliga. Sedan dess har dock förändrade politiska målsättningar påverkat skattens utformning och tillämpning. Undantag och skattenedsättningar har införts och utvidgats vilket skapat gränsdragningsproblem och tröskeleffekter. Lagstiftaren har avsiktligen lämnat centrala begrepp odefinierade utifrån den tekniska utvecklingen och elmarknadens variation vilket lett till olika tolkningar från Skatteverket, underinstanser och HFD. Vissa av dessa tolkningar har påverkat den samhällsekonomiska effektiviteten och stått i strid mot uttalanden i förarbeten till lagstiftningen. De finanspolitiska verktyg som påverkar priset på elektrisk kraft utgör ett splittrat regelverk och är inte alltid sammanhängande. Elskattens utformning speglar inte något av dessa syften då den varken är utformad som en finanspolitisk, klimat- eller miljöpolitisk skatt. EU-rätten innehåller krav på minimiskatter, skattebefrielser och utformningen av undantag och skattenedsättningar. På grund av bristen på samsyn mellan medlemsstaterna är dock regelverket daterat och speglar inte unionens politiska målsättning. Svenska staten har betonat betydelsen av att differentiera elskatten utifrån nationella förutsättningar.
Sammantaget spelar skatten en viktig roll i nationell finans, energi och miljöpolitik. Det finns många intressen som balanseras i såväl LSE som annan aktuell lagstiftning. Undantag och nedsättningar kan vara nödvändiga utifrån nationella förutsättningar men bidrar samtidigt till ett mer komplext och svårtolkat regelverk där förutsättningarna för förmånligare beskattning återkommande varit föremål för diskussion. Desto högre skatten på elektrisk kraft är desto större blir konsekvenserna av gränsdragningen mellan olika skattesatser där uppsatser som denna kan bidra till att belysa gränsdragningsproblem och betydelsen av den pågående rättsutvecklingen. (Less) - Abstract
- The purpose of this thesis is to examine the rules for the taxation of electric power based on the ongoing legal development and political objectives. Answers are sought in relevant legislation, preparatory works, case law, doctrine, etc. The current legal development within the EU is also given some room for discussion based on its significance for the Swedish legislation. An important premise is that legal application should be efficient, predictable, and consistent with its political objectives. The second section considers why the electricity tax was introduced and how it has evolved since then while the third section outlines the main features of the Electricity Tax Act (LSE) and other relevant legislation. The fourth section looks at... (More)
- The purpose of this thesis is to examine the rules for the taxation of electric power based on the ongoing legal development and political objectives. Answers are sought in relevant legislation, preparatory works, case law, doctrine, etc. The current legal development within the EU is also given some room for discussion based on its significance for the Swedish legislation. An important premise is that legal application should be efficient, predictable, and consistent with its political objectives. The second section considers why the electricity tax was introduced and how it has evolved since then while the third section outlines the main features of the Electricity Tax Act (LSE) and other relevant legislation. The fourth section looks at underlying principles, such as the principle of uniform taxation, consideration of the competitiveness of the business sector, and the requirement for legally secure application. The section also includes an account of how the electricity tax could be designed based on different purposes. The fifth section addresses some of the tax exemptions that exist and have existed in the LSE, how they are applied based on practical examples in case law, why they were introduced, and in some cases abolished, and what conclusions we can draw from this. The sixth and final section discusses the significance of EU law since the swedish legislation primarily aims to implement provisions in the Energy Tax Directive and the Excise Duty Directive.
The conclusion reveals that the tax on electric power was introduced to finance state expenditures when other taxes were considered unsuitable. However, since then, changed political objectives have influenced the design and application of the law. Exceptions and tax reductions have been introduced and expanded, creating delineation problems and threshold effects. The legislator has intentionally left central concepts undefined based on technological developments and variations in the electricity market, leading to different interpretations by the Swedish Tax Agency, lower courts, the Supreme Administrative Court of Sweden. Some of these interpretations have affected socio-economic efficiency and contradicted statements in preparatory works for legislation. The fiscal tools affecting the price of electric power constitute a fragmented regulatory framework and are not always coherent. The design of the electricity tax does not reflect any of these purposes, as it is not formulated as a fiscal, climate, or environmental tax. EU law contains requirements for minimum taxes, tax exemptions, and the design of exceptions and tax reductions. However, due to the lack of consensus among member states, the framework is outdated and does not reflect the Union's political objectives. The Swedish state has emphasized the importance of differentiating the electricity tax based on national conditions.
Overall, the tax plays a crucial role in national finance, energy, and environmental policy. There are many interests balanced in both the LSE and other current legislation. Exceptions and reductions may be necessary based on national conditions but also contribute to a more complex and difficult-to-interpret regulatory framework where the conditions for favorable taxation have repeatedly been a subject of discussion. The higher the tax on electric power, the greater the consequences of the delineation between different tax rates, where essays like this can contribute to highlighting delineation problems and the significance of ongoing legal development. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9143104
- author
- Paulsson, André LU
- supervisor
- organization
- alternative title
- The Swedish tax on electricity – A modern tax fit for the 21st century or an outdated framework?
- course
- JURM02 20232
- year
- 2023
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, energi, elskatt, skatt på elektrisk kraft, LSE, energiskatt, EU-rätt
- language
- Swedish
- id
- 9143104
- date added to LUP
- 2024-01-18 14:31:46
- date last changed
- 2024-01-18 14:31:46
@misc{9143104,
abstract = {{The purpose of this thesis is to examine the rules for the taxation of electric power based on the ongoing legal development and political objectives. Answers are sought in relevant legislation, preparatory works, case law, doctrine, etc. The current legal development within the EU is also given some room for discussion based on its significance for the Swedish legislation. An important premise is that legal application should be efficient, predictable, and consistent with its political objectives. The second section considers why the electricity tax was introduced and how it has evolved since then while the third section outlines the main features of the Electricity Tax Act (LSE) and other relevant legislation. The fourth section looks at underlying principles, such as the principle of uniform taxation, consideration of the competitiveness of the business sector, and the requirement for legally secure application. The section also includes an account of how the electricity tax could be designed based on different purposes. The fifth section addresses some of the tax exemptions that exist and have existed in the LSE, how they are applied based on practical examples in case law, why they were introduced, and in some cases abolished, and what conclusions we can draw from this. The sixth and final section discusses the significance of EU law since the swedish legislation primarily aims to implement provisions in the Energy Tax Directive and the Excise Duty Directive.
The conclusion reveals that the tax on electric power was introduced to finance state expenditures when other taxes were considered unsuitable. However, since then, changed political objectives have influenced the design and application of the law. Exceptions and tax reductions have been introduced and expanded, creating delineation problems and threshold effects. The legislator has intentionally left central concepts undefined based on technological developments and variations in the electricity market, leading to different interpretations by the Swedish Tax Agency, lower courts, the Supreme Administrative Court of Sweden. Some of these interpretations have affected socio-economic efficiency and contradicted statements in preparatory works for legislation. The fiscal tools affecting the price of electric power constitute a fragmented regulatory framework and are not always coherent. The design of the electricity tax does not reflect any of these purposes, as it is not formulated as a fiscal, climate, or environmental tax. EU law contains requirements for minimum taxes, tax exemptions, and the design of exceptions and tax reductions. However, due to the lack of consensus among member states, the framework is outdated and does not reflect the Union's political objectives. The Swedish state has emphasized the importance of differentiating the electricity tax based on national conditions.
Overall, the tax plays a crucial role in national finance, energy, and environmental policy. There are many interests balanced in both the LSE and other current legislation. Exceptions and reductions may be necessary based on national conditions but also contribute to a more complex and difficult-to-interpret regulatory framework where the conditions for favorable taxation have repeatedly been a subject of discussion. The higher the tax on electric power, the greater the consequences of the delineation between different tax rates, where essays like this can contribute to highlighting delineation problems and the significance of ongoing legal development.}},
author = {{Paulsson, André}},
language = {{swe}},
note = {{Student Paper}},
title = {{Skatt på elektrisk kraft – En eländig eller elskvärd skatt på energi?}},
year = {{2023}},
}