En principenlig eller principiell förändring? – En kritisk analys av Finansdepartementets promemoria om förändringar av reglerna vid underskottsavdrag i ljuset av skatterättsliga principer
(2024) LAGF03 20241Department of Law
Faculty of Law
- Abstract
- Taxation is a central issue for many businesses. To even out corporate tax payments, it is possible for companies to carry forward losses and make loss deductions in later financial periods. There is no time constraint on how long such a deficit can accumulate if the ownership structure remains unchanged. However, if there is a change in the ownership structure a threshold may be activated and, if so, limits the possibility of loss deductions for the acquired company. Relevant rules are outlined in Chapter 40 of the Swedish Income Tax Act and are written ambiguously.
The purpose of the regulations is to avoid trade with companies with carry forward losses if the transaction is carried out solely based on the accumulated loss of the... (More) - Taxation is a central issue for many businesses. To even out corporate tax payments, it is possible for companies to carry forward losses and make loss deductions in later financial periods. There is no time constraint on how long such a deficit can accumulate if the ownership structure remains unchanged. However, if there is a change in the ownership structure a threshold may be activated and, if so, limits the possibility of loss deductions for the acquired company. Relevant rules are outlined in Chapter 40 of the Swedish Income Tax Act and are written ambiguously.
The purpose of the regulations is to avoid trade with companies with carry forward losses if the transaction is carried out solely based on the accumulated loss of the acquired firm. The legislator’s intent has been that only commer-cially motivated transactions should take place. Transactions regarding carry forward losses are considered harmful to the economy and should be prevent-ed, as the lost tax revenue is not proportionate. The current regulation has its foundation in the laws established in the early 1960s and comes into force when there is a change in ownership structure, as outlined in Chapter 40, Sec-tions 10–13 the Swedish Income Tax Act.
However, the rules have been criticized due to their complex formulation and vague scope of application. Both the Swedish Tax Agency and the business community have advocated for a revision of the regulations, which has led to a new proposal from the Ministry of Finance. The proposal contains both linguistic clarifications and substantive changes to existing law, with the aim to simplify and improve the current legislation. Chapter 40, Section 12-13 and 15-15 a will be affected by the proposed changes as well as the introduction of Chapter 40, Section 12 a, the Swedish Income Tax Act. The proposal is expected to enter into force on January 1, 2025.
This essay has critically analyzed the new proposal in the light of tax princi-ples to verify its compliance with the principles. The principles of legality, neutrality, equality, and proportionality have been used. Regarding the princi-ple of legality, the essay has a specific focus on predictability, which preva-lence will increase due to the proposed changes.
In summary, one must note that the proposal contains welcome improvements to a complex and ambiguous legal area. Largely, the proposal is consistent with fundamental tax principles, however the alignment between the change of the amount threshold and the principle of proportionality is questioned. (Less) - Abstract (Swedish)
- Beskattning är en central fråga för många företag. För att uppnå en jämnare företagsbeskattning över tid finns det möjligheter för företag att spara under-skott och genomföra underskottsavdrag vid ett senare tillfälle. Det saknas tidsbegränsningar för hur länge ett underskott kan vara ackumulerat vid oför-ändrad ägarstruktur. Om det däremot sker en ägarförändring kan den så kal-lade beloppsspärren aktualiseras, vilken medför att det uppstår begränsningar i möjligt underskottsavdrag. Reglerna återfinns i 40 kap. IL.
Syftet med regleringen är att undvika handel med underskottsbolag om för-värvet endast sker mot bakgrund av det ackumulerade underskottet. Lagstifta-rens intention har varit att enbart affärsmässigt motiverade överlåtelser... (More) - Beskattning är en central fråga för många företag. För att uppnå en jämnare företagsbeskattning över tid finns det möjligheter för företag att spara under-skott och genomföra underskottsavdrag vid ett senare tillfälle. Det saknas tidsbegränsningar för hur länge ett underskott kan vara ackumulerat vid oför-ändrad ägarstruktur. Om det däremot sker en ägarförändring kan den så kal-lade beloppsspärren aktualiseras, vilken medför att det uppstår begränsningar i möjligt underskottsavdrag. Reglerna återfinns i 40 kap. IL.
Syftet med regleringen är att undvika handel med underskottsbolag om för-värvet endast sker mot bakgrund av det ackumulerade underskottet. Lagstifta-rens intention har varit att enbart affärsmässigt motiverade överlåtelser ska ske. Övriga transaktioner anses skadliga för samhällsekonomin och ska hind-ras eftersom den bortfallna skatteinbetalningen inte är proportionerlig. Den nuvarande regleringen bygger till stor del på grunderna som etablerades under tidigt 1960-tal och aktualiseras vid ägarförändringar som framgår av 40 kap. 10 – 13 §§ IL.
Reglerna har varit föremål för omfattande kritik på grund av deras komplice-rade skrivelser och vaga tillämpningsområde. Både Skatteverket och närings-livet har förespråkat en revidering av regelverket, vilket utmynnat i ett nytt förslag från Finansdepartementet. Förslaget behandlar både språkliga förtydli-ganden och materiella förändringar av gällande rätt som ska göra lagstiftning-en förenklad och förbättrad. Bestämmelserna som påverkas genom förslaget är 40 kap. 12–13 §§ IL och 40 kap. 15–15 a §§ IL samt införandet av den nya regeln i 40 kap. 12 a § IL. Den föreslagna ändringen förväntas träda i kraft den 1 januari 2025.
Uppsatsen har kritiskt analyserat Förslaget i ljuset av skatterättsliga principer för att undersöka om principerna efterlevs. Analysens utgångspunkt har varit legalitets-, neutralitets-, likhets- och proportionalitetsprincipen. Vad gäller legalitetsprincipen har uppsatsen särskilt fokuserat på förutsebarheten i regler-na som kommer att öka genom Förslagets förändringar.
Sammanfattningsvis så konstateras att förslaget innebär välkomna förbättring-ar av ett komplicerat skatterättsligt område. I stort är Förslaget förenligt med de grundläggande skatterättsliga principerna men beträffande den förändrade beloppsspärren har ett utförligt proportionalitetsresonemang förts. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9152427
- author
- Lundberg, Anna LU
- supervisor
-
- Mariya Senyk LU
- organization
- course
- LAGF03 20241
- year
- 2024
- type
- M2 - Bachelor Degree
- subject
- keywords
- Skatterätt, underskottsavdrag, beloppsspärr, likhetsprincipen, legalitetsprincipen, neutralitetsprincipen, proportionalitetsprincipen
- language
- Swedish
- id
- 9152427
- date added to LUP
- 2024-06-26 12:03:36
- date last changed
- 2024-06-26 12:03:36
@misc{9152427,
abstract = {{Taxation is a central issue for many businesses. To even out corporate tax payments, it is possible for companies to carry forward losses and make loss deductions in later financial periods. There is no time constraint on how long such a deficit can accumulate if the ownership structure remains unchanged. However, if there is a change in the ownership structure a threshold may be activated and, if so, limits the possibility of loss deductions for the acquired company. Relevant rules are outlined in Chapter 40 of the Swedish Income Tax Act and are written ambiguously.
The purpose of the regulations is to avoid trade with companies with carry forward losses if the transaction is carried out solely based on the accumulated loss of the acquired firm. The legislator’s intent has been that only commer-cially motivated transactions should take place. Transactions regarding carry forward losses are considered harmful to the economy and should be prevent-ed, as the lost tax revenue is not proportionate. The current regulation has its foundation in the laws established in the early 1960s and comes into force when there is a change in ownership structure, as outlined in Chapter 40, Sec-tions 10–13 the Swedish Income Tax Act.
However, the rules have been criticized due to their complex formulation and vague scope of application. Both the Swedish Tax Agency and the business community have advocated for a revision of the regulations, which has led to a new proposal from the Ministry of Finance. The proposal contains both linguistic clarifications and substantive changes to existing law, with the aim to simplify and improve the current legislation. Chapter 40, Section 12-13 and 15-15 a will be affected by the proposed changes as well as the introduction of Chapter 40, Section 12 a, the Swedish Income Tax Act. The proposal is expected to enter into force on January 1, 2025.
This essay has critically analyzed the new proposal in the light of tax princi-ples to verify its compliance with the principles. The principles of legality, neutrality, equality, and proportionality have been used. Regarding the princi-ple of legality, the essay has a specific focus on predictability, which preva-lence will increase due to the proposed changes.
In summary, one must note that the proposal contains welcome improvements to a complex and ambiguous legal area. Largely, the proposal is consistent with fundamental tax principles, however the alignment between the change of the amount threshold and the principle of proportionality is questioned.}},
author = {{Lundberg, Anna}},
language = {{swe}},
note = {{Student Paper}},
title = {{En principenlig eller principiell förändring? – En kritisk analys av Finansdepartementets promemoria om förändringar av reglerna vid underskottsavdrag i ljuset av skatterättsliga principer}},
year = {{2024}},
}