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- Grylin, Hanna, 1984-
(författare)
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Passivitetsrätten vid skattetillägg
- 2019
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- When a taxpayer fails to fulfill the obligation in Chapter 30 Section 1 and Chapter 31 Section 3 of the Swedish Tax Procedure Act, skatteförfarandelagen (2011:1244), the STPA, to submit information about his or her taxable income, he or she becomes liable to pay a tax surcharge. Decisions about tax surcharges can be made in both administrative and criminal proceedings. In fact, decisions on tax surcharges may be made due to a taxpayer’s passiveness during a criminal tax procedure, regardless of the intent. However, the European Court on Human Rights has established that a person’s silence is not, in itself, sufficient proof for a conviction. This causes a tension between the obligation to submit information about taxable income and the right to silence and the right against self-incrimination in the Swedish tax surcharge procedure.The purpose of this thesis is to analyze the relationship between the Swedish system of tax surcharge and the right to silence and the right against self-incrimination according to the ECHR, the EU Charter, Article 3 Section 1 (e) of Directive 2012/13/EU and Article 7 of Directive 2016/343/EU. The method used to analyze these problems and discuss solutions combines a legal dogmatic method with an autonomous interpretation of the right to silence and the right against self-incrimination. The analysis shows that problems occur after the point where a taxpayer has been charged with a criminal offence according to the autonomous meaning of the concept. This point in time corresponds to the point in time when action is taken by the Swedish Tax Agency that has a substantial impact on the taxpayer. The analysis also shows that if a tax surcharge is levied only because of a taxpayer’s silence, after that point, there has been a violation of the right to silence and the right against self-incrimination according to the autonomous meaning.The conclusion of the thesis is that there is a need for an amendment to the STPA, which reinforces the autonomous meaning of the right to silence and the right against self-incrimination in the Swedish tax surcharge procedure. This includes new rules in the STPA, which define 1) a duty for the Swedish Tax Agency to inform taxpayers about the right to silence and the right against selfincrimination, 2) the scope of the taxpayer’s obligation to submit information about taxable income in relation to the right to silence and the right against selfincrimination and 3) rules on exemption from tax surcharge when it violates the right to silence and the right against self-incrimination.
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| 2. |
- Lind, Yvette, 1986-
(författare)
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Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund- and the Meuse-Rhine regions
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- “Crossing a Border“- A Comparative Tax Law Study on Consequences of Cross-Border Working in the Öresund- and the Meuse-Rhine Regions is a doctoral thesis on tax law and social security law focused on cross-border commuting in the two cross-border regions of the Öresund and Meuse-Rhine. Two mayor aims are addressed: (1) To analyse the problems associated with cross-border working in the Öresund region caused by the legal divergence between Swedish and Danish tax law. The focus lies on individual taxation (primarily legislation related to residents and non-residents), and the social security contributions applicable to these cross-border workers, i.e. cross-border workers regulated in Article 15, Appendix 4, of the Nordic tax treaty also known as the Öresund treaty and the avoidance of double taxation (through the application of tax treaties between the states involved). (2) By comparing the problems, and solutions, associated with cross-border workers in the Meuse-Rhine region, contributions to discussions and analyses on de lege ferenda, in relation to the taxation of cross-border workers in the Öresund region (short-term and long-term) are made. A comparative study is therefore done, comprising the four states of Sweden, Denmark, Belgium and the Netherlands. This study includes international tax law (domestic tax law, tax treaty law and EU tax law), European Union law and social security law. A theoretical framework comprising coherence, congruence, legal pluralism and polycentricity is applied to the thesis in order to discuss and highlight problems referable to the legal framework applicable to cross-border working. Problems which are discussed comprise, for instance, cross-border working in two or more states at the same time, lacking predictability when anticipating tax-and social security contributions and the lack of coherence and congruence between the tax- and social security systems of the studied states.
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| 3. |
- Ek, Mikael, 1987-
(författare)
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Leveranser och unionsinterna förvärv i mervärdesskatterätten
- 2019
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Leveranser och unionsinterna förvärv i mervärdesskatterätten – Supplies and Intra-Union Acquisitions of Goods under VATThe objective of this thesis is to analyze the VAT rules regarding supplies and intra-union acquisitions of goods based on the notion that a purpose of harmonized VAT is to further the internal market. This objective originates from the tension that has been created between the two mentioned transaction types, where a transaction involving goods is treated one way if it is carried out domestically and another if it is done in a cross-border context.How transactions are classified determine different obligations for the taxable person that carries them out. Among other things, it affects the place of supply and thus which member state that has the right to tax the transaction. It also affects which kind of administrative obligations the taxable person has and where he or she needs to fulfill them.Since the idea of the internal market within the EU is to create an area without internal frontiers where free movement of goods (among other things) is ensured, it can be questioned if a harmonized system that treats cross-border supplies differently from domestic supplies fully improves the function of the internal market.To answer that question, it is necessary to study how supplies and intra-union acquisitions of goods are treated within the VAT system, both regarding the classification of the transactions and the consequences the classification result in. Further, it is also required to compare the findings regarding the VAT treatment of said rules with various benchmarks concerning how VAT rules should be constructed in light of the purpose to further the internal market.By conducting a study based on these parameters, it is possible to shed some light on a topic that has been intensely discussed on a European level during the last decade, namely how the VAT treatment of goods should be in the definitive VAT system.
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| 5. |
- Paasch, Jesper M., 1962-
(författare)
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Standardization of Real Property Rights and Public Regulations : The Legal Cadastral Domain Model
- 2012
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The objective of this thesis is to develop a conceptual model for classification of real property rights and public regulations. The model is called the Legal Cadastral Domain Model.The model is intended to be a terminological framework for cross-border exchange of cadastral information. Parties exchanging cadastral information via the model do not require detailed knowledge of the legal system in which the right or regulation is created.The model is based on the principle that real property rights and public regulations influence real property ownership by being either beneficial or encumbering for the real property owner.The theoretical departure of the research presented in this thesis is in comparative legal theory and terminology. Real property rights and public regulations are important parts of real property legislation as they describe and secure the use and other exploitation of land, water and air.The research is conducted through studies in real property legislation and associated literature. The model has been developed through case studies on real property rights in Portugal, Germany, Ireland, the Netherlands and Sweden and public regulations in Portugal and Sweden.The generated results show that it seems possible to describe real property rights and public regulations regardless of their legal origin, at least in Western legal systems.The thesis also includes a discussion of terminological aspects concerning definitions of three-dimensional (3D) real property.The thesis consists of a summary and 6 papers.
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