Den praktiska bedömningen av hobby- och näringsverksamheter - En rättsfallsstudie av två sektorer
(2023) LAGF03 20232Department of Law
Faculty of Law
- Abstract
- The allocation of activities to different categories has tax implications for both the individual entrepreneur and the state's tax administration and treasury. Whether an activity should be considered a hobby or a business is a question that comes down to judgement for the Swedish Tax Agency and, potentially, the courts. This is complicated by the fact that activities in different sectors vary in their structure and operations.
In this essay, I raise the issue of whether this difficulty means that sectors are assessed on different grounds or if the considerations that must be made in the courts are done in the same way regardless of the sector. Can assess-ments be made equally and fairly even though the activities operate in completely... (More) - The allocation of activities to different categories has tax implications for both the individual entrepreneur and the state's tax administration and treasury. Whether an activity should be considered a hobby or a business is a question that comes down to judgement for the Swedish Tax Agency and, potentially, the courts. This is complicated by the fact that activities in different sectors vary in their structure and operations.
In this essay, I raise the issue of whether this difficulty means that sectors are assessed on different grounds or if the considerations that must be made in the courts are done in the same way regardless of the sector. Can assess-ments be made equally and fairly even though the activities operate in completely different sectors with different customs and expectations? The equestrian and motor sports sectors have been chosen as examples for this purpose. The questions aim to answer what influences this assessment and whether it differs between the sectors in question.
Twenty legal cases from two different sectors have been studied – in all of them, the court has made an assessment of the type of activity that the respective entrepreneur is engaged in – to bring clarity to the assessment criteria that the court relies on and whether these differ between the sectors. The result of the study showed, among other things, that the equestrian activities in question were overwhelmingly conducted despite financial losses and were also judged to be hobby activities to a greater extent than the mo-tor sector, which, despite mixed results, was considered to be business activities to a higher degree. The result also showed that the courts largely rule in accordance with the Swedish Tax Agency's decisions.
The conclusion drawn is that the practice of the courts has developed the legislation to a large extent and that in practice only two points of assess-ment are frequently used to classify an activity. These are the results and scope of the activities, two very objective characteristics. The essay concludes with the interpretation that the courts rule in accordance with the purpose of the legislation and with a proposal of a clarified guidance from the legislator to the Swedish Tax Agency and individual entrepreneurs. (Less) - Abstract (Swedish)
- Placeringen av verksamheter i olika inkomstslag innebär skattemässiga följder för såväl den enskilde idkaren som för statens skattehandläggning och statskassan. Huruvida en verksamhet ska utgöra hobby eller näring är en bedömningsfråga för Skatteverket och, inte så sällan, för domstolarna. Denna bedömning försvåras av att olika sektorer skiljer sig åt i sina verksamhetsutformningar.
I denna uppsatsen ställer jag frågan huruvida denna svårighet innebär att sektorer bedöms på olika grunder eller om avvägningarna som måste göras i domstolarna genomförs på samma sätt oavsett sektor. Kan bedömningarna göras lika och rättvisa trots att verksamheter verkar i helt skilda sektorer med olika sedvänjor och förväntningar? För syftet används... (More) - Placeringen av verksamheter i olika inkomstslag innebär skattemässiga följder för såväl den enskilde idkaren som för statens skattehandläggning och statskassan. Huruvida en verksamhet ska utgöra hobby eller näring är en bedömningsfråga för Skatteverket och, inte så sällan, för domstolarna. Denna bedömning försvåras av att olika sektorer skiljer sig åt i sina verksamhetsutformningar.
I denna uppsatsen ställer jag frågan huruvida denna svårighet innebär att sektorer bedöms på olika grunder eller om avvägningarna som måste göras i domstolarna genomförs på samma sätt oavsett sektor. Kan bedömningarna göras lika och rättvisa trots att verksamheter verkar i helt skilda sektorer med olika sedvänjor och förväntningar? För syftet används ridsports- och motorsektorerna som exempel. Frågeställningarna ämnar att besvara vad som påverkar denna bedömning och huruvida den skiljer sig mellan sektorerna i fråga.
20 rättsfall från två olika sektorer har studerats – i samtliga har rätten gjort en bedömning av vilken verksamhetstyp som den aktuella idkaren bedriver – för att bringa klarhet i vilka bedömningsgrunder som domstolen lutar sig mot och om dessa skiljer sig mellan sektorerna. Resultatet av studien visade bland annat att de berörda ridsportsverksamheterna överväldigande bedrevs trots förlustresultat och att dessa följaktligen bedömdes utgöra hobbyverksamheter i större utsträckning än motorsektorn som, trots blandade resultat, ansågs utgöra näringar i högre grad. Resultatet visade även att domstolarna i mycket stor utsträckning dömer i enlighet med Skatteverkets beslut.
Slutsatsen som dras är att domstolarnas praxis har utvecklat lagstiftningen i hög grad och att det i praktiken enbart är två bedömningspunkter som frekvent aktualiseras när en verksamhet ska klassificeras. Dessa är verksamheternas resultat och omfattning, två väldigt objektiva egenskaper. Uppsatsen avslutas med tolkningen att domstolarna dömer i enlighet med syftet bakom lagstiftningen samt med ett förslag till en förtydligad vägledning från lagstiftaren till Skatteverket och enskilda idkare. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9143385
- author
- Lunderot, Linnéa LU
- supervisor
-
- Mariya Senyk LU
- organization
- course
- LAGF03 20232
- year
- 2023
- type
- M2 - Bachelor Degree
- subject
- keywords
- Förvaltningsrätt, Skatterätt, Hobbyverksamhet
- language
- Swedish
- id
- 9143385
- date added to LUP
- 2024-02-02 12:20:42
- date last changed
- 2024-02-02 12:20:42
@misc{9143385,
abstract = {{The allocation of activities to different categories has tax implications for both the individual entrepreneur and the state's tax administration and treasury. Whether an activity should be considered a hobby or a business is a question that comes down to judgement for the Swedish Tax Agency and, potentially, the courts. This is complicated by the fact that activities in different sectors vary in their structure and operations.
In this essay, I raise the issue of whether this difficulty means that sectors are assessed on different grounds or if the considerations that must be made in the courts are done in the same way regardless of the sector. Can assess-ments be made equally and fairly even though the activities operate in completely different sectors with different customs and expectations? The equestrian and motor sports sectors have been chosen as examples for this purpose. The questions aim to answer what influences this assessment and whether it differs between the sectors in question.
Twenty legal cases from two different sectors have been studied – in all of them, the court has made an assessment of the type of activity that the respective entrepreneur is engaged in – to bring clarity to the assessment criteria that the court relies on and whether these differ between the sectors. The result of the study showed, among other things, that the equestrian activities in question were overwhelmingly conducted despite financial losses and were also judged to be hobby activities to a greater extent than the mo-tor sector, which, despite mixed results, was considered to be business activities to a higher degree. The result also showed that the courts largely rule in accordance with the Swedish Tax Agency's decisions.
The conclusion drawn is that the practice of the courts has developed the legislation to a large extent and that in practice only two points of assess-ment are frequently used to classify an activity. These are the results and scope of the activities, two very objective characteristics. The essay concludes with the interpretation that the courts rule in accordance with the purpose of the legislation and with a proposal of a clarified guidance from the legislator to the Swedish Tax Agency and individual entrepreneurs.}},
author = {{Lunderot, Linnéa}},
language = {{swe}},
note = {{Student Paper}},
title = {{Den praktiska bedömningen av hobby- och näringsverksamheter - En rättsfallsstudie av två sektorer}},
year = {{2023}},
}