Statlig hallickverksamhet? - Försäljning av sexuella tjänster som skattepliktig inkomst
(2024) LAGF03 20241Department of Law
Faculty of Law
- Abstract
- Since 1999, the purchase of sexual services is illegal in Sweden. The criminalization was a result of several government investigations and a part of the women's integrity reform. It was motivated mainly by two interests: on the one hand the protection of the weaker party, who is often exploited by the buyer, and on the other hand the general public were mentioned in the legislative history. In the evaluation investigation ten years later, it was noted that there had been a certain shift in the protection interest, where focus had been moved toward the individual's personal and sexual integrity. In November 2023, the report "Ut ur utsatthet" was published, describing a shift in the view of those who sell sexual services.
The Supreme... (More) - Since 1999, the purchase of sexual services is illegal in Sweden. The criminalization was a result of several government investigations and a part of the women's integrity reform. It was motivated mainly by two interests: on the one hand the protection of the weaker party, who is often exploited by the buyer, and on the other hand the general public were mentioned in the legislative history. In the evaluation investigation ten years later, it was noted that there had been a certain shift in the protection interest, where focus had been moved toward the individual's personal and sexual integrity. In November 2023, the report "Ut ur utsatthet" was published, describing a shift in the view of those who sell sexual services.
The Supreme Administrative Court addressed the issue of taxation of income related to sexual services in a ruling from 1982. It concerned a woman who was required to pay tax in the income category of business activities on income of this sort. Lower courts have referred to this ruling even after the prohibition on the purchase of sexual services was introduced. The courts have argued that criminalization does not affect the tax assessment.
The issue has received significant attention over the past year and has been questioned by politicians and the organization Talita, among others. The Swedish Tax Agency has responded to the criticism by referring to their obligation to adhere to the law. Tax law is based on its fiscal purpose and the requirement for legal certainty. One of the most important taxes in Sweden is the income tax, and individuals' earned incomes are taxed in accordance with a legislated procedure based on personal declarations.
In the essay’s analysis, arguments for and against tax exemption for prostitutes are presented. Various aspects are raised regarding the protection interest of the individual in relation to tax law principles. There are certain problems with comparing two distinct regulatory systems, but it appears necessary for the purpose of this essay. The conclusion finds that there are clear conflicts of interests between criminal law and tax law and suggests encouraging a potential investigation into the tax liability of income from prostitution. (Less) - Abstract (Swedish)
- Sedan 1999 är det olagligt i Sverige att tillägna sig sexuella tjänster mot ersättning. Kriminaliseringen var en följd av flera statliga utredningar och en del av kvinnofridsreformen. Skyddsintressena sågs vid den här tiden som dubbla, såväl den svagare parten som ofta utnyttjas av köparen som det allmänna nämndes i förarbetena till lagen. Vid utvärderingsutredningen 10 år senare lyftes att det skett en viss förskjutning av skyddsintresset med fokus på den enskildas personliga och sexuella integritet. I november 2023 publicerades betänkandet Ut ur utsatthet som beskriver ett skifte i synen på den som säljer sexuella tjänster. Betänkandet nämnde i förhållande till detta att prostituerade inkomstbeskattats i Sverige både före och efter... (More)
- Sedan 1999 är det olagligt i Sverige att tillägna sig sexuella tjänster mot ersättning. Kriminaliseringen var en följd av flera statliga utredningar och en del av kvinnofridsreformen. Skyddsintressena sågs vid den här tiden som dubbla, såväl den svagare parten som ofta utnyttjas av köparen som det allmänna nämndes i förarbetena till lagen. Vid utvärderingsutredningen 10 år senare lyftes att det skett en viss förskjutning av skyddsintresset med fokus på den enskildas personliga och sexuella integritet. I november 2023 publicerades betänkandet Ut ur utsatthet som beskriver ett skifte i synen på den som säljer sexuella tjänster. Betänkandet nämnde i förhållande till detta att prostituerade inkomstbeskattats i Sverige både före och efter kriminaliseringen.
Frågan om förutsättningar för beskattning av ersättning hänförlig till sexuella tjänster behandlades i HFD 1982 där en kvinna ålades att betala skatt i inkomstslaget näringsverksamhet på dessa inkomster. Prejudikatet har hänvisats till i underrätter även efter införandet av förbud mot köp av sexuella tjänster. Till detta har domstolarna anfört att kriminaliseringen inte påverkar den skatterättsliga bedömningen.
Frågan har fått stor uppmärksamhet under det senaste året och har bland annat ifrågasatts av politiker och organisationen Talita. Skatteverket har bemött kritiken med att hänvisa till deras bundenhet av lagens lydelse. Skatterätten utgår från det fiskala syftet och kravet på rättssäkerhet, vilka utgör grunderna för regelsystemet. En av de viktigaste skattetyperna i Sverige är inkomstskatten, och enskilda personers förvärvsinkomster beskattas i enlighet med ett lagstadgat förfarande grundat i personliga deklarationer.
I uppsatsens analys framförs argument för och emot skattebefrielse av prostituerade med bakgrund i utredningen. Olika aspekter lyfts kring skyddsintresset av den enskilde i förhållande till skatterättsliga principer. Det finns vissa problem i att jämföra två skilda regelsystem med varandra men det framstår som nödvändigt för uppsatsens syfte. Slutsatsen finner att det finns tydliga intressemotsättningar mellan straffrätt och skatterätt, och landar i uppmuntran av en eventuell utredning om skatteplikt för ersättningar från prostitution. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9153204
- author
- Burman, Sofia LU
- supervisor
-
- Mariya Senyk LU
- organization
- course
- LAGF03 20241
- year
- 2024
- type
- M2 - Bachelor Degree
- subject
- keywords
- rättsvetenskap, skatterätt, straffrätt, rättshistoria, prostitution, sexuella tjänster, förvaltningsrätt, inkomstskatt, sexköpslagen, skatteverket
- language
- Swedish
- id
- 9153204
- date added to LUP
- 2024-06-26 11:40:57
- date last changed
- 2024-06-26 11:40:57
@misc{9153204,
abstract = {{Since 1999, the purchase of sexual services is illegal in Sweden. The criminalization was a result of several government investigations and a part of the women's integrity reform. It was motivated mainly by two interests: on the one hand the protection of the weaker party, who is often exploited by the buyer, and on the other hand the general public were mentioned in the legislative history. In the evaluation investigation ten years later, it was noted that there had been a certain shift in the protection interest, where focus had been moved toward the individual's personal and sexual integrity. In November 2023, the report "Ut ur utsatthet" was published, describing a shift in the view of those who sell sexual services.
The Supreme Administrative Court addressed the issue of taxation of income related to sexual services in a ruling from 1982. It concerned a woman who was required to pay tax in the income category of business activities on income of this sort. Lower courts have referred to this ruling even after the prohibition on the purchase of sexual services was introduced. The courts have argued that criminalization does not affect the tax assessment.
The issue has received significant attention over the past year and has been questioned by politicians and the organization Talita, among others. The Swedish Tax Agency has responded to the criticism by referring to their obligation to adhere to the law. Tax law is based on its fiscal purpose and the requirement for legal certainty. One of the most important taxes in Sweden is the income tax, and individuals' earned incomes are taxed in accordance with a legislated procedure based on personal declarations.
In the essay’s analysis, arguments for and against tax exemption for prostitutes are presented. Various aspects are raised regarding the protection interest of the individual in relation to tax law principles. There are certain problems with comparing two distinct regulatory systems, but it appears necessary for the purpose of this essay. The conclusion finds that there are clear conflicts of interests between criminal law and tax law and suggests encouraging a potential investigation into the tax liability of income from prostitution.}},
author = {{Burman, Sofia}},
language = {{swe}},
note = {{Student Paper}},
title = {{Statlig hallickverksamhet? - Försäljning av sexuella tjänster som skattepliktig inkomst}},
year = {{2024}},
}