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EU:s statsstödsrätt och det svenska FoU-avdraget - Hur förhåller sig reglernas utformning till EU-rätten?

Engelbrektsson Carlson, Agnes LU (2023) JURM02 20232
Department of Law
Faculty of Law
Abstract
The Swedish rules on research and development were introduced on January 1, 2014, against the backdrop of the positive impact that innovation according to economic theory is considered to have on growth, and the expectation that a tax incentive would lead to increased investments in R&D.
The Swedish R&D tax credit is designed as a direct reduction of employer’s social security contributions and the general payroll tax for individuals work-ing in R&D. Such a design was justified based on the idea that the support measure would benefit all companies, not just those making a profit. Due to the emphasis on the regulatory system’s simplicity, the self-employed contri-butions are not included in the reduction.
Upon the introduction of the... (More)
The Swedish rules on research and development were introduced on January 1, 2014, against the backdrop of the positive impact that innovation according to economic theory is considered to have on growth, and the expectation that a tax incentive would lead to increased investments in R&D.
The Swedish R&D tax credit is designed as a direct reduction of employer’s social security contributions and the general payroll tax for individuals work-ing in R&D. Such a design was justified based on the idea that the support measure would benefit all companies, not just those making a profit. Due to the emphasis on the regulatory system’s simplicity, the self-employed contri-butions are not included in the reduction.
Upon the introduction of the rules, the general payroll tax was not included in the reduction, as statements in preparatory work indicated uncertainty about the rules’ compliance with EU state aid regulations. When the rules were re-vised, the preparatory work referred to the same reasoning, seemingly without acknowledging the changes that had occurred. In a decision, the EU commis-sion stated that employer contributions and self-employed contributions should be regarded as two separate contribution systems. Therefore, a reduc-tion in one does not necessarily imply selectivity. However, considering the design of the Swedish social contribution system, questions arise when pay-roll taxes are reduces in relation to employer contributions but not self-employed contributions.
The rules regarding state aid are part of competition law, and just like other competition regulations, the goal is to ensure fair competition conditions in the internal market. For the internal market to function properly, it is necessary that companies from different member states can operate under equal condi-tions.
For an action to be considered as state aid as referred to in Article 107(1) of the Treaty on the Functioning of the European Union (TFEU), five criteria must be met – it must involve an aid granted by the state using state resources which benefits certain companies and affects competition and trade between member states.
The assessment of the selectivity criterion plays a crucial role in state aid law, as a general measure benefiting all companies equally is never considered state law as per Article 107(1) TFEU. The criterion is often challenging to assess, and the EU Court of Justice has established a three-step assessment to deter-mine is a tax measure is selective. This involves establishing the normal tax system, assessing deviations from this system, determining whether such de-viations exist, and evaluating whether the exception is justified by the nature and function of the system.
An action may be considered as constituting state aid as referred to in Article 107(1) TFEU, but still deemed permissible under one of the exemption provi-sions. The most central exemption provisions are found in the General Block Exemption Regulation.
This essay describes the circumstances and rules mentioned above, and based on this, argues for how the Swedish R&D tax credit aligns with the rules on state aid. (Less)
Abstract (Swedish)
Den 1 januari 2014 infördes de svenska reglerna om forskning och utveckl-ing. Reglerna infördes mot bakgrund av den positiva effekten innovation en-ligt nationalekonomisk teori anses ha på tillväxt, och att ett skattemässigt inci-tament förväntas leda till ökade investeringar i FoU.
Det svenska FoU-avdraget är idag utformat som en direkt nedsättning av ar-betsgivaravgifterna och den allmänna löneavgiften för personer som arbetar med FoU. En sådan utformning motiverades mot bakgrund av att stödåtgär-den på så sätt skulle gynna alla företag, inte bara sådana som går med vinst. På grund av den vikt som läggs vid att regelsystemet ska präglas av enkelhet omfattas inte egenavgifterna av nedsättningen.
Vid införandet av reglerna omfattades... (More)
Den 1 januari 2014 infördes de svenska reglerna om forskning och utveckl-ing. Reglerna infördes mot bakgrund av den positiva effekten innovation en-ligt nationalekonomisk teori anses ha på tillväxt, och att ett skattemässigt inci-tament förväntas leda till ökade investeringar i FoU.
Det svenska FoU-avdraget är idag utformat som en direkt nedsättning av ar-betsgivaravgifterna och den allmänna löneavgiften för personer som arbetar med FoU. En sådan utformning motiverades mot bakgrund av att stödåtgär-den på så sätt skulle gynna alla företag, inte bara sådana som går med vinst. På grund av den vikt som läggs vid att regelsystemet ska präglas av enkelhet omfattas inte egenavgifterna av nedsättningen.
Vid införandet av reglerna omfattades inte den allmänna löneavgiften av ned-sättningen, då man enligt uttalanden i förarbeten inte kunde vara säker på vad det skulle innebära för reglernas förenlighet med de EU-rättsliga statsstöds-reglerna. Vid regelförändringen refererade förarbetena till samma resonemang som tidigare hade först, till synes utan att uppmärksamma den förändring som skett. EU-kommissionen har i ett beslut uttalat sig om att arbetsgivaravgifter och egenavgifter vid en bedömning av selektivitetskriteriet ska ses som två separata avgiftssystem, och att en nedsättning av det ena inte innebär att åtgär-den är selektiv. Med tanke på utformningen av det svenska systemet för soci-alavgifter kan det dock ifrågasättas hur man ska se på saken i de fall där löne-avgiften sätts ner i förhållande till arbetsgivaravgifterna, men inte till egenav-gifterna.
Reglerna om statligt stöd utgör en del av konkurrensrätten, och precis som övriga konkurrensregler är målet att säkerställa rättvisa konkurrensvillkor på den inre marknaden. För att den inre marknaden ska fungera krävs däribland att företag från olika medlemsländer ska kunna agera på lika villkor.
För att en åtgärd ska anses vara ett sådant statligt stöd som avses i art. 107(1) FEUF måste fem kriterier vara uppfyllda – det ska röra sig om ett stöd som är beviljat av staten med statliga medel vilket gynnar vissa företag och påverkar konkurrensen och handeln mellan medlemsstaterna.
Bedömningen av selektivitetskriteriet spelar en avgörande roll inom stats-stödsrätten, då en generell åtgärd som gynnar alla företag på lika villkor aldrig kan ses som ett sådant statligt stöd som avses i art. 107(1) FEUF. Kriteriet är inte sällan svårbedömt, och EU-domstolen har fastställt en trestegsprövning för att kunna avgöra om en skatteåtgärd är selektiv. Det innefattar att fastställa det normala skattesystemet, bedöma avvikelsen från detta system och om en sådan föreligger, se om undantaget är motiverat av systemets art och funktion.
En åtgärd kan anses utgöra sådant statligt stöd som avses i art. 107(1) FEUF, men fortfarande anses tillåten med hänsyn till någon av undantagsbestämmel-serna. De mest centrala undantagsbestämmelserna återfinns i den allmänna gruppundantagsförordningen.
I uppsatsen redogörs för omständigheterna och reglerna ovan, och med ut-gångspunkt i detta förs en argumentation för hur det svenska FoU-avdraget förhåller sig till reglerna om statligt stöd. (Less)
Please use this url to cite or link to this publication:
author
Engelbrektsson Carlson, Agnes LU
supervisor
organization
alternative title
European state aid and the Swedish R&D deduction
course
JURM02 20232
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, EU-rätt
language
Swedish
id
9143575
date added to LUP
2024-01-24 12:35:47
date last changed
2024-01-24 12:35:47
@misc{9143575,
  abstract     = {{The Swedish rules on research and development were introduced on January 1, 2014, against the backdrop of the positive impact that innovation according to economic theory is considered to have on growth, and the expectation that a tax incentive would lead to increased investments in R&D.
The Swedish R&D tax credit is designed as a direct reduction of employer’s social security contributions and the general payroll tax for individuals work-ing in R&D. Such a design was justified based on the idea that the support measure would benefit all companies, not just those making a profit. Due to the emphasis on the regulatory system’s simplicity, the self-employed contri-butions are not included in the reduction. 
Upon the introduction of the rules, the general payroll tax was not included in the reduction, as statements in preparatory work indicated uncertainty about the rules’ compliance with EU state aid regulations. When the rules were re-vised, the preparatory work referred to the same reasoning, seemingly without acknowledging the changes that had occurred. In a decision, the EU commis-sion stated that employer contributions and self-employed contributions should be regarded as two separate contribution systems. Therefore, a reduc-tion in one does not necessarily imply selectivity. However, considering the design of the Swedish social contribution system, questions arise when pay-roll taxes are reduces in relation to employer contributions but not self-employed contributions. 
The rules regarding state aid are part of competition law, and just like other competition regulations, the goal is to ensure fair competition conditions in the internal market. For the internal market to function properly, it is necessary that companies from different member states can operate under equal condi-tions.
For an action to be considered as state aid as referred to in Article 107(1) of the Treaty on the Functioning of the European Union (TFEU), five criteria must be met – it must involve an aid granted by the state using state resources which benefits certain companies and affects competition and trade between member states. 
The assessment of the selectivity criterion plays a crucial role in state aid law, as a general measure benefiting all companies equally is never considered state law as per Article 107(1) TFEU. The criterion is often challenging to assess, and the EU Court of Justice has established a three-step assessment to deter-mine is a tax measure is selective. This involves establishing the normal tax system, assessing deviations from this system, determining whether such de-viations exist, and evaluating whether the exception is justified by the nature and function of the system.
An action may be considered as constituting state aid as referred to in Article 107(1) TFEU, but still deemed permissible under one of the exemption provi-sions. The most central exemption provisions are found in the General Block Exemption Regulation.
This essay describes the circumstances and rules mentioned above, and based on this, argues for how the Swedish R&D tax credit aligns with the rules on state aid.}},
  author       = {{Engelbrektsson Carlson, Agnes}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{EU:s statsstödsrätt och det svenska FoU-avdraget - Hur förhåller sig reglernas utformning till EU-rätten?}},
  year         = {{2023}},
}