Svenska begränsningsartiklar i en EU-rättslig kontext - Om begränsningsartiklar i svenska dubbelbeskattningsavtal är förenliga med de grundläggande friheterna i EU.
(2023) JURM02 20232Department of Law
Faculty of Law
- Abstract (Swedish)
- Den ökade globaliseringen och världshandeln har medfört att skatteavtal blivit viktigare. Då skatteavtalen har fått en mer central roll har även avtalsmissbruk blivit vanligare. Skatteavtal är folkrättsliga avtal som ingås mellan två eller fler stater och syftar till att förena staternas skattesystem, underlätta beskattningen för personer och myndigheter samt undvika internationell dubbelbeskattning.
I slutet av 1980-talet och början på 1990-talet införde USA speciella artiklar, limitation on benefits-artiklar, som avsåg att motverka treaty shopping, det vill säga motverka att medborgare i tredje stat åtnjöt förmånerna i det amerikanska skatteavtalet. De amerikanska begränsningsartiklarna skapade en internationell diskussion kring treaty... (More) - Den ökade globaliseringen och världshandeln har medfört att skatteavtal blivit viktigare. Då skatteavtalen har fått en mer central roll har även avtalsmissbruk blivit vanligare. Skatteavtal är folkrättsliga avtal som ingås mellan två eller fler stater och syftar till att förena staternas skattesystem, underlätta beskattningen för personer och myndigheter samt undvika internationell dubbelbeskattning.
I slutet av 1980-talet och början på 1990-talet införde USA speciella artiklar, limitation on benefits-artiklar, som avsåg att motverka treaty shopping, det vill säga motverka att medborgare i tredje stat åtnjöt förmånerna i det amerikanska skatteavtalet. De amerikanska begränsningsartiklarna skapade en internationell diskussion kring treaty shopping och andra former av avtalsmissbruk. EU redogjorde i en resolution från 1997 ett åtgärdspaket för att motverka skadlig skattekonkurrens inom unionen. OECD publicerade 1998 sin skattekonkurrensrapport, i vilken rekommendationer på olika slags åtgärder för att motverka avtalsmissbruk presenteras. Begränsningsartiklar var ett av dessa förslag.
Sverige har infört begränsningsartiklar i sina skatteavtal i syfte att motverka avtalsmissbruk. Uppsatsen fokuserar på de svenska begränsningsartiklar som inte hänvisar till kontraktsstaternas interna lagstiftning som var i kraft när avtalet tecknades. Artiklarna avser att begränsa vissa typer av verksamhet som varit underkastad en särskild förmånlig beskattning jämfört med liknande verksamheter i den staten. Denna typ av begränsningsartiklar återfinns till exempel i artikel 28 i lag (1993:1163) om dubbelbeskattningsavtal mellan Sverige och Estland.
Mot bakgrund av OECD:s kommentarer samt doktrin diskuteras skillnaden och likheterna mellan limitation on/of benefits artiklar och uteslutningsartiklar. Limitation on/of benefits-artiklar har en annan funktion än uteslutningsartiklar. De förstnämnda kräver att en person ska uppfylla objektiva villkor för att omfattas av avtalet och dess förmåner medan de senare utesluter personer som uppfyller villkoren i artikeln från avtalets förmåner. Vidare syftar limitation on/of benefits-artiklar på att motverka treaty shopping medan de svenska begränsningsartiklarna avser att utesluta offshore-verksamheter från avtalsförmånerna. De svenska begränsningsartiklarna är därför inte limitation on/of benefits-artiklar utan uteslutningsartiklar.
MLI och PPT berörs också kort i uppsatsen då Sverige har undertecknat MLI den 7 juni 2017. MLI har dock inte implementerats än. MLI är ett multilateralt avtal ingånget av flera länder. I artikel 7, som är en av de obligatoriska artiklarna, föreskrivs PPT som avser att fungera som ett instrument utöver skatteavtalen. PPT tar sikte på att bedöma det huvudsakliga syftet med en transaktion eller arrangemang och kan träffa avtalsmissbruk som inte omfattas av exempelvis en begränsningsartikel.
Vidare undersöks begränsningsartiklars förenlighet med EU-rätten mot bakgrund av rättsfallen Open Skies (C-466/98) och ACT GLO (C-374/04). EUD:s domar i rättsfallen kompletteras med den diskussion som förts i doktrin avseende begränsningsartiklar förenlighet med EU-rätten, både generellt och mot bakgrund av rättsfallen.
Mot bakgrund av EU-rättsfallen och doktrin kommer uppsatsen fram till att det finns omständigheter så talar både för och emot att begränsningsartiklar skulle vara förenliga med EU-rätten. EUD uttalande i ACT GLO kan tala för att artiklarna skulle vara förenliga med EU-rätten. Rättsfallet har dock kritiserats i doktrin då EUD hänvisar till fallet D som berörde MFN-principen, i stället för att hänvisa till Open Skies. Då MFN-principen, i motsats till begränsningsartiklar, syftar till att ge avtalsförmåner till personer utanför kontraktsstaterna som annars inte skulle haft tillgång till förmånerna menar doktrin att rättsläget avseende begränsningsartiklars förenlighet med EU-rätten är oklart. Att artiklarna kan medföra att personer exempelvis underlåter att etablera bolag eller investera i kontraktsstaten på grund av artikeln talar dock emot att de svenska begränsningsartiklarna skulle vara förenliga med EU-rätten. Även bristen på en bona fide-klausul medför risk att de svenska artiklarna kan träffa affärsmässigt motiverade upplägg, vilket inte kan ses som förenligt med EU-rätten. Slutsatsen blir alltså att rättsläget är oklart fram till EUD har givit ett tydligare beslut i frågan om begränsningsartiklars förenlighet med EU-rätten. Det är vidare även oklart vilken påverkan som införandet av PPT kommer att få på artiklarnas förenlighet med EU-rätten och ifall PPT-regeln i sig är förenlig med EU-rätten. (Less) - Abstract
- The increase in globalization and world trade has meant that tax treaties have become more important. As tax treaties have taken on a more central role, treaty abuse has also become more common. Tax treaties are agreements under international treaty law concluded between two or more states with the aim of unifying their tax systems, facilitating the taxation of persons and authorities, and avoiding juridical double taxation.
In the late 1980s and early 1990s, the US introduced special articles, the limitation on benefits articles, which intended to prevent treaty shopping, i.e. prevent residents of third states from obtaining the benefits of the US tax treaty. The US limitation on benefits-articles caused an international debate on treaty... (More) - The increase in globalization and world trade has meant that tax treaties have become more important. As tax treaties have taken on a more central role, treaty abuse has also become more common. Tax treaties are agreements under international treaty law concluded between two or more states with the aim of unifying their tax systems, facilitating the taxation of persons and authorities, and avoiding juridical double taxation.
In the late 1980s and early 1990s, the US introduced special articles, the limitation on benefits articles, which intended to prevent treaty shopping, i.e. prevent residents of third states from obtaining the benefits of the US tax treaty. The US limitation on benefits-articles caused an international debate on treaty shopping and other forms of treaty abuse. In a resolution from 1997, the EU outlined a package of measures to prevent harmful tax competition within the Union. In 1998, the OECD published its report on harmful tax competition, in which different recommendations on various types of measures to counter treaty abuse are presented.
Sweden has introduced limitation on benefits articles in its tax treaties with the aim of preventing treaty abuse. The paper focuses on the Swedish limitation of benefits articles that do not refer to the domestic legislation of the contracting states that was in force at the time the treaty was signed. The articles aim to limit certain types of activities that have been subject to significantly lower tax compared to similar activities within that state. This type of limitation on benefits articles can be found, for example, in Article 28 of the lag (1993:1163) om dubbelbeskattningsavtal mellan Sverige och Estland.
In the light of the OECD Commentaries and doctrine, the differences and similarities between limitation on/of benefits articles and exclusion provisions are discussed. Limitation on/of benefits articles have a different function than exclusion provisions. The former require a person to fulfil certain objective conditions to be covered by the treaty and its benefits, while the latter exclude persons who fulfil the conditions of the article from the benefits of the treaty. Furthermore, the limitation on/of benefits articles aim to prevent treaty shopping while the Swedish limitation on benefits articles aim to exclude offshore activities from the treaty benefits. The Swedish limitation on/of articles are therefore not limitation on/of benefits articles but exclusion provisions.
MLI and PPT are also briefly mentioned in the paper as Sweden signed the MLI on June 7, 2017. However, the MLI has not yet been implemented. The MLI is a multilateral agreement concluded by several countries. Article 7, which is one of the mandatory articles, provides for PPT which is intended to serve as an instrument in addition to tax treaties. PPT aims at assessing the main purpose of a transaction or arrangement and can address treaty abuses that are not covered by, for example, a limitation on benefits article.
Furthermore, the compatibility of limitation on benefits articles with EU law is examined in the light of the Open Skies (C-466/98) and ACT GLO (C-374/04) cases. The judgments of the ECJ in these cases are complemented by the discussion in the literature on the compatibility of limitation on benefits articles with EU law, both in general and in the light of the cases.
In the light of EU case law and doctrine, the paper concludes that there are circumstances that speak both for and against the compatibility of limitation on benfits articles with EU law. The ECJ's statement in ACT GLO may indicate that the articles would be compatible with EU law. However, the case has been criticized in doctrine as the ECJ refers to the D case, which concerned the MFN principle, instead of referring to Open Skies. Since the MFN principle, as opposed to limitation articles, aims to provide contractual benefits to persons outside the contracting states who would otherwise not have access to the benefits, doctrine states that the legal situation regarding the compatibility of limitation on benefits articles with EU law is unclear. That the articles may lead individuals, for example, to refrain from establishing residence or investing in the contracting state due to the article, however, argues against the Swedish limitation on benefits article being compatible with EU law. The lack of a bona fide clause also entails a risk that the Swedish articles may affect commercially motivated arrangements, which cannot be considered compatible with EU law. The conclusion is thus that the legal situation is unclear until the ECJ has given a clearer decision on the issue of the compatibility of limitation on benefits articles with EU law. It is also unclear what impact the introduction of PPT will have on the compatibility of the articles with EU law and whether the PPT rule itself is compatible with EU law. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9143559
- author
- Åkesson, Jonathan LU
- supervisor
- organization
- alternative title
- Swedish limitation on benefits articles in an EU law context - Whether limitation on benefits articles in Swedish double tax treaties are compatible with EU fundamental freedoms.
- course
- JURM02 20232
- year
- 2023
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- Limitation on benefits, limitation of benefits, svenska skatteavtal, begränsningsartiklar, uteslutningsartiklar, Tax law, skatterätt, OECD, EU, dubbelbeskattningsavtal, finansrätt, tax treaty
- language
- Swedish
- id
- 9143559
- date added to LUP
- 2024-01-18 10:11:39
- date last changed
- 2024-01-18 10:11:39
@misc{9143559,
abstract = {{The increase in globalization and world trade has meant that tax treaties have become more important. As tax treaties have taken on a more central role, treaty abuse has also become more common. Tax treaties are agreements under international treaty law concluded between two or more states with the aim of unifying their tax systems, facilitating the taxation of persons and authorities, and avoiding juridical double taxation.
In the late 1980s and early 1990s, the US introduced special articles, the limitation on benefits articles, which intended to prevent treaty shopping, i.e. prevent residents of third states from obtaining the benefits of the US tax treaty. The US limitation on benefits-articles caused an international debate on treaty shopping and other forms of treaty abuse. In a resolution from 1997, the EU outlined a package of measures to prevent harmful tax competition within the Union. In 1998, the OECD published its report on harmful tax competition, in which different recommendations on various types of measures to counter treaty abuse are presented.
Sweden has introduced limitation on benefits articles in its tax treaties with the aim of preventing treaty abuse. The paper focuses on the Swedish limitation of benefits articles that do not refer to the domestic legislation of the contracting states that was in force at the time the treaty was signed. The articles aim to limit certain types of activities that have been subject to significantly lower tax compared to similar activities within that state. This type of limitation on benefits articles can be found, for example, in Article 28 of the lag (1993:1163) om dubbelbeskattningsavtal mellan Sverige och Estland.
In the light of the OECD Commentaries and doctrine, the differences and similarities between limitation on/of benefits articles and exclusion provisions are discussed. Limitation on/of benefits articles have a different function than exclusion provisions. The former require a person to fulfil certain objective conditions to be covered by the treaty and its benefits, while the latter exclude persons who fulfil the conditions of the article from the benefits of the treaty. Furthermore, the limitation on/of benefits articles aim to prevent treaty shopping while the Swedish limitation on benefits articles aim to exclude offshore activities from the treaty benefits. The Swedish limitation on/of articles are therefore not limitation on/of benefits articles but exclusion provisions.
MLI and PPT are also briefly mentioned in the paper as Sweden signed the MLI on June 7, 2017. However, the MLI has not yet been implemented. The MLI is a multilateral agreement concluded by several countries. Article 7, which is one of the mandatory articles, provides for PPT which is intended to serve as an instrument in addition to tax treaties. PPT aims at assessing the main purpose of a transaction or arrangement and can address treaty abuses that are not covered by, for example, a limitation on benefits article.
Furthermore, the compatibility of limitation on benefits articles with EU law is examined in the light of the Open Skies (C-466/98) and ACT GLO (C-374/04) cases. The judgments of the ECJ in these cases are complemented by the discussion in the literature on the compatibility of limitation on benefits articles with EU law, both in general and in the light of the cases.
In the light of EU case law and doctrine, the paper concludes that there are circumstances that speak both for and against the compatibility of limitation on benfits articles with EU law. The ECJ's statement in ACT GLO may indicate that the articles would be compatible with EU law. However, the case has been criticized in doctrine as the ECJ refers to the D case, which concerned the MFN principle, instead of referring to Open Skies. Since the MFN principle, as opposed to limitation articles, aims to provide contractual benefits to persons outside the contracting states who would otherwise not have access to the benefits, doctrine states that the legal situation regarding the compatibility of limitation on benefits articles with EU law is unclear. That the articles may lead individuals, for example, to refrain from establishing residence or investing in the contracting state due to the article, however, argues against the Swedish limitation on benefits article being compatible with EU law. The lack of a bona fide clause also entails a risk that the Swedish articles may affect commercially motivated arrangements, which cannot be considered compatible with EU law. The conclusion is thus that the legal situation is unclear until the ECJ has given a clearer decision on the issue of the compatibility of limitation on benefits articles with EU law. It is also unclear what impact the introduction of PPT will have on the compatibility of the articles with EU law and whether the PPT rule itself is compatible with EU law.}},
author = {{Åkesson, Jonathan}},
language = {{swe}},
note = {{Student Paper}},
title = {{Svenska begränsningsartiklar i en EU-rättslig kontext - Om begränsningsartiklar i svenska dubbelbeskattningsavtal är förenliga med de grundläggande friheterna i EU.}},
year = {{2023}},
}