Rationaliseringsförvärv inom skogsbeskattningen - En återupptäckt relik
(2024) LAGF03 20241Department of Law
Faculty of Law
- Abstract (Swedish)
- Skogsavdrag och rationaliseringsförvärv är delar av den svenska skogsbeskattningen som regleras i 21 kapitlet i Inkomstskattelagen. Skogsavdraget som är ett schablonavdrag baserat på den taxerade skogsfastighetens anskaffningsvärde är till för att utjämna skatteeffekten vid försäljning av avverkningsrätter och skogsprodukter. Rationaliseringsförvärv är en typ av förvärv som ska gynna effektiviseringen av det svenska skogsbruket. Om ett fastighetsförvärv medför rationaliseringsvinster kan det vara att se som ett rationaliseringsförvärv och skogsavdraget får då utnyttjas i en dubbelt så snabb takt under 5 år.
Reglerna kring skogsavdrag och rationaliseringsförvärv har varit de samma sedan slutet av 1970-talet. Trots det är det fortfarande... (More) - Skogsavdrag och rationaliseringsförvärv är delar av den svenska skogsbeskattningen som regleras i 21 kapitlet i Inkomstskattelagen. Skogsavdraget som är ett schablonavdrag baserat på den taxerade skogsfastighetens anskaffningsvärde är till för att utjämna skatteeffekten vid försäljning av avverkningsrätter och skogsprodukter. Rationaliseringsförvärv är en typ av förvärv som ska gynna effektiviseringen av det svenska skogsbruket. Om ett fastighetsförvärv medför rationaliseringsvinster kan det vara att se som ett rationaliseringsförvärv och skogsavdraget får då utnyttjas i en dubbelt så snabb takt under 5 år.
Reglerna kring skogsavdrag och rationaliseringsförvärv har varit de samma sedan slutet av 1970-talet. Trots det är det fortfarande oklart hur begreppet yttre rationalisering, som är väsentlig för bedömningen av om ett rationaliseringsförvärv skett, ska tolkas i gällande rätt. Genom ett ställningstagande från Skatteverket har gällande rätt varit stabil de senaste 10 åren, men efter ett avgörande från Högsta förvaltningsdomstolen i slutet av 2023 är tolkningen åter i det väsentliga oklar.
Syftet med uppsatsen är därför att försöka fastställa hur begreppet yttre rationalisering ska tolkas utifrån de av rättsdogmatiken utpekade rättskällorna och samtidigt undersöka varför gällande rätt ser ut som den gör. När det är gjort granskas sedan gällande rätt ur ett kritiskt perspektiv i förhållande till den skatterättsliga legalitetsprincipen samt rättsäkerhetsgrundsatserna förutsebarhet och skydd mot godtycklighet.
Slutsatsen som kan dras av undersökningen är att gällande rätt fortfarande är oklar. Mycket lite ledning finns att få i lag, förarbeten, praxis och doktrin, trots Högsta förvaltningsrättens nya avgörande. Konsekvensen blir att regleringen på området i hög grad kan kritiseras ur rättssäkerhetssynpunkt. En ny reglering, alternativt mer vägledande praxis på området skulle vara önskvärt. (Less) - Abstract
- Forest deduction and restructuring-acquisition are parts of the Swedish forest tax system which are regulated in the 21st chapter of the Swedish Income Tax Act. The forest deduction, which is a standard deduction based on the acquisition value of the taxed forest property, is made to level the tax impact from selling rights to harvest timber and other forest products. Restructuring-acquisition is a variation of the forest deduction meant to promote effectivization of the Swedish forestry. If a property acquisition benefits an already owned property in a way that increases the productivity of the combined property it might be regarded as a restructuring-acquisition, meaning the forest deduction may be utilized at double the rate during five... (More)
- Forest deduction and restructuring-acquisition are parts of the Swedish forest tax system which are regulated in the 21st chapter of the Swedish Income Tax Act. The forest deduction, which is a standard deduction based on the acquisition value of the taxed forest property, is made to level the tax impact from selling rights to harvest timber and other forest products. Restructuring-acquisition is a variation of the forest deduction meant to promote effectivization of the Swedish forestry. If a property acquisition benefits an already owned property in a way that increases the productivity of the combined property it might be regarded as a restructuring-acquisition, meaning the forest deduction may be utilized at double the rate during five years.
The law regarding forest deduction and restructuring-acquisition have remained unchanged since the end of the 1970s. Despite that, it still remains unclear how the term “external restructuring”, which is vital for determin-ing whether a restructuring-acquisition has taken place or not, is meant to be interpreted in the context of the Swedish legal system. The interpreta-tion has been stabilized the last 10 years through a statement from the Swedish Tax Agency. However, after a judgement from the Supreme Ad-ministrative Court at the end of 2023 the interpretation is once again mostly unclear.
The purpose of the essay therefore is to try to determine the content of the legal term “external restructuring” within the Swedish legal system, using the sources of law determined by the legal dogmatic methodology and at the same time examining why the law on the matter is shaped the way it is. Once that is complete the current law will be examined from a critical per-spective in relation to the principle of legality as it is described in the field of Swedish tax law and two aspects of the principle of rule of law (predictability and protection against arbitrary judgements).
The conclusion of the essay is that the application of the current law is still unclear. Very little guidance can be found in the law, legislative history, practice and doctrine, even with taking the new ruling from the Supreme Administrative Court into consideration. The consequence of the lacking guidance is a part of current law that can be extensively criticized when it comes to legal security. Reframing the legal regulation or clarifying through new practice would be desirable. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9153218
- author
- Ljunggren, Pauline LU
- supervisor
-
- Mariya Senyk LU
- organization
- course
- LAGF03 20241
- year
- 2024
- type
- M2 - Bachelor Degree
- subject
- keywords
- Skatterätt, Rationaliseringsförvärv, Skogsavdrag, Yttre rationalisering
- language
- Swedish
- id
- 9153218
- date added to LUP
- 2024-06-26 12:02:39
- date last changed
- 2024-06-26 12:02:39
@misc{9153218,
abstract = {{Forest deduction and restructuring-acquisition are parts of the Swedish forest tax system which are regulated in the 21st chapter of the Swedish Income Tax Act. The forest deduction, which is a standard deduction based on the acquisition value of the taxed forest property, is made to level the tax impact from selling rights to harvest timber and other forest products. Restructuring-acquisition is a variation of the forest deduction meant to promote effectivization of the Swedish forestry. If a property acquisition benefits an already owned property in a way that increases the productivity of the combined property it might be regarded as a restructuring-acquisition, meaning the forest deduction may be utilized at double the rate during five years.
The law regarding forest deduction and restructuring-acquisition have remained unchanged since the end of the 1970s. Despite that, it still remains unclear how the term “external restructuring”, which is vital for determin-ing whether a restructuring-acquisition has taken place or not, is meant to be interpreted in the context of the Swedish legal system. The interpreta-tion has been stabilized the last 10 years through a statement from the Swedish Tax Agency. However, after a judgement from the Supreme Ad-ministrative Court at the end of 2023 the interpretation is once again mostly unclear.
The purpose of the essay therefore is to try to determine the content of the legal term “external restructuring” within the Swedish legal system, using the sources of law determined by the legal dogmatic methodology and at the same time examining why the law on the matter is shaped the way it is. Once that is complete the current law will be examined from a critical per-spective in relation to the principle of legality as it is described in the field of Swedish tax law and two aspects of the principle of rule of law (predictability and protection against arbitrary judgements).
The conclusion of the essay is that the application of the current law is still unclear. Very little guidance can be found in the law, legislative history, practice and doctrine, even with taking the new ruling from the Supreme Administrative Court into consideration. The consequence of the lacking guidance is a part of current law that can be extensively criticized when it comes to legal security. Reframing the legal regulation or clarifying through new practice would be desirable.}},
author = {{Ljunggren, Pauline}},
language = {{swe}},
note = {{Student Paper}},
title = {{Rationaliseringsförvärv inom skogsbeskattningen - En återupptäckt relik}},
year = {{2024}},
}