| 1. |
- Krzymowska, Adriana, 1987-
(författare)
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Skattepliktiga överlåtelser i inkomstslaget kapital
- 2018
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Capital gains and losses are taxed under the Income Tax Act (ITA) and occur when an asset is divested. The concept of divestment, which is regulated in §§ 3-10 in chapter 44 of the ITA, creates the scope of taxable events. Only those transactions that fall into the definition of divestments in accordance with §§ 3-10 in chapter 44 of the ITA are considered taxable events. Gifts, inheritance etc. are not considered divestments and are accordingly not taxed under the ITA.The objective of this doctoral project is to examine and analyze the concept of divestment in regards to the taxation of capital gains and losses. The purpose is to identify (a) what components, or requirements are necessary in order to form at transaction that is a divestment and (b) how those requirements are defined. This purpose requires an inventory of applicable law and practice as well as a study of the context of capital gains taxation. The study shows that an divestment is an act through which the former owner disposes of the asset in a definitive manner while directly or indirectly receiving sufficient compensation. The definitive disposal is characterized by that the rights and obligations associated with a particular asset are suspended in such a way that the ownership of the asset expires. This can occur if the asset is modified in such a way that the characteristic components of the asset are changed. If that happens the old asset is considered to have been exchanged for the new one. A divestment typically requires at least two parties.Legal certainty sets boundaries for the interpretation of the concept of divestment. The taxation should as far as possible be neutral, take into account if the transaction creates an (at least theoretical) ability to pay tax and if possible avoid solutions that create unnecessary lock-in effects. The context in which an assessment problem has occurred, principles of reciprocity, continuity, symmetry and consistency in the tax system should be taken into account when assessing unclear cases. In the assessment of whether there has been a divestment, the transaction should be broken up into segments and analyzed. In an unclear situation the assessment of whether a divestment was made or not must always be based on the motives of capital gains and loss taxation.
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| 2. |
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| 3. |
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| 4. |
- Bergström, Sture, et al.
(författare)
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Gränsgångare över Öresund
- 2003
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Ingår i: Festskrift till Gustaf Lindencrona. - 9139009173
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 5. |
- Dahlman, Roland, 1945-
(författare)
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Corporate form and international taxation of box corporations
- 2006
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. The subject of the thesis is primarily to analyze and establish the following connections: the intended corporate objectives and ends and the modus operandi and the means that often require the Box Corporation as a necessary vehicle to attain those ends. The close connections between corporate law and tax law as intended legal results interdependent on one another. The application of the Box Corporation as an important vehicle for international tax planning by Swedish corporate groups on ever increasing competitive international markets and the special tax problems connected to the Box Corporation as it presents serious challenges to the pursuits for a consistent, neutral and undistorted Swedish corporate tax system. The thesis also investigates legislative and regulatory public reactions to the Box Corporation in the ways of CFC tax provisions, of denying tax treaty privileges by Limitation of Benefits clauses and of increasing domestic requirements on reportable transactions and international exchange of information and co-operation.
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| 6. |
- Fast, Katarina, 1975-, et al.
(författare)
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Retroactivity of Tax Legislation, Sweden
- 2013
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Ingår i: Retroactivity of Tax Legislation. - : European Association of Tax Law Professors. - 9789081647502 ; , s. 357-372
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 7. |
- Fast Lappalainen, Katarina, Jur. dr. 1975-, et al.
(författare)
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Sweden
- 2022
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Ingår i: History and Taxation. - Amsterdam : International Bureau of Fiscal Documentation (IBFD). - 9789087227753 - 9789087227760 ; , s. 633-656
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Bokkapitel (refereegranskat)abstract
- Sweden as a state emerged during the Middle Ages out of the chaos of tumultuous battles between rival clans. Around 1000 AD the different clans seem to have united under the reign of one king and gradually common institutions and central offices developed as well as a class structure consisting of the commoners, the priesthood, the aristocracy and the King. A parliament, the Riksdag, consisting of representatives of the different classes was formed. The Riksdag elected the kings and made decisions regarding war and taxation.Sweden was an elective monarchy until the Riksdag of 1544, when Sweden was declared a hereditary monarchy. Kings were normally elected by the aristocracy and were usually of royal or aristocratic descent. Swedish kings were normally not as powerful as their European counterparts, being dependent on negotiations with the aristocracy in particular but also with the commoners. There were some rare exceptions involving periods of absolutism during the 17th Century The dialectical relationship between taxation and the political balance of power in Sweden has therefore mostly been formed by negotiations and the power relations of different classes. Here the commoners and the aristocracy played an important part. The development of taxation and democracy in Sweden can be attributed to many factors. Sweden did not become a more full-blown democracy until 1921. The road towards democracy in Sweden was not marked by war or revolution but occurred gradually over long periods of time. Although Sweden was a highly militarized state from the 16th Century to the 20th Century, Sweden has not endured any civil wars or revolutions.Taxation and democracy have been closely tied, since the right to political influence and later the right to vote was linked to the individual’s status as taxpayer. In order to fully grasp this evolution, there are certain periods that stand out in Swedish history rather than particular iconic events. These will be described briefly below. Principles and traditions of taxation in medieval Sweden paved the way for the Swedish Empire between 1611-1721, which in turn left its marks on the constitutions of the Age of Liberty between 1719-1772 and in the Constitution of 1809, which was in force until 1975. In this chapter the tax history of Sweden is analyzed from the point of view of the dialectical relationship between taxation and the policical balance of power.
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| 8. |
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| 9. |
- Hilling, Axel, 1973-
(författare)
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Income Taxation of Derivatives and other Financial Instruments - Economic Substance versus Legal Form, A study focusing on Swedish non-financial companies
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The aim of this book is to examine the Swedish income tax treatment of derivatives, to ascertain the extent to which this treatment provides tax arbitrage opportunities, and to present possible solution that may prevent existing arbitrage opportunities. This study establishes that there are two types of financial instruments that constitute the greatest challenges regarding tax arbitrage opportunities in the Swedish income tax system: hybrid financial instruments and synthetic instruments. These instruments challenge the Swedish income tax system because their legal form is not always in accordance with their economic substance. Accordingly, to prevent tax arbitrage opportunities related to derivatives and other financial instruments in the long run, it is necessary to draft relevant income tax provisions in a way that better mirrors the economic substance of these instruments. As a benchmark for such provisions, the international accounting standard IAS 39 Financial Instruments: Recognition and Measurement is presented and evaluated. The topic and findings are of interest to academics and are highly relevant to practitioners and government officials in the area of income taxation. Although the focus is the Swedish income tax system, the material in this book has application to other countries as well.
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| 10. |
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| 11. |
- Johansson, Alexandra, 1989-
(författare)
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Förhållandet mellan intern skattelagstiftning och skatteavtal : särskilt om företräde för interna skatteregler
- 2021
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis addresses the relationship between domestic tax law and tax treaties in a Swedish context, particularly with the purpose of clarifying when the legal consequences of domestic tax law are to prevail over those in tax treaties. The question of primacy arises due to domestic law and tax treaties often apply to the same situation, while providing for different legal consequences. Thus, when both of these sources of law are applicable, it may well be necessary to determine which legal consequence should affect the taxation of a taxpayer.There are two overall aims of this thesis. The first aim is to identify situations when domestic Swedish tax law is to be given priority over tax treaties. To fulfil this aim, three research questions are addressed. The first research question concerns determining in what situations both domestic tax law and tax treaties are applicable, but provide for different legal consequences. The second research question regards to what extent domestic tax law is to be given priority over tax treaty rules due to special provisions regulating the relationship between domestic law and tax treaties, including a rule found in Incorporation Acts and sometimes referred to as “the golden rule”. The third research question is under what conditions rules in domestic tax law represent a clearly expressed intention that they are to be applied irrespective of tax treaties. The second aim is to highlight the balancing of interests that the relationship between domestic tax rules and tax treaties brings to the fore, by evaluating the primacy of domestic law and, in the light of this, to propose when rules in domestic tax law should be given priority. This evaluation centres on the interests of upholding constitutional principles, acting in accordance with international law, eliminating double taxation and preventing tax avoidance. To fulfil this aim, two additional research questions are addressed. The fourth research question is to what extent the primacy of domestic tax law contributes to respecting Swedish constitutional law and whether the primacy of domestic tax law is in accordance with international law. The fifth research question is whether the primacy of domestic tax law is likely to result in double taxation or in opportunities for tax avoidance.The subject of this thesis concerns a limited but fundamental part of the relationship between domestic tax rules and tax treaties in Sweden. It shines a light on the limitations that exist with regard to whether, and to what extent, tax treaties have an impact in a Swedish domestic law context. In some situations, rules in domestic law are given priority in order to hinder tax treaties from creating tax claims that do not exist in domestic law. In other situations, rules in domestic law are given priority for other reasons. In the latter case, giving priority to domestic tax rules may constitute an internationally wrongful act, which, in turn, may have economic, political and legal consequences.
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| 12. |
- Johansson, Jesper, 1976-
(författare)
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EU-domstolens restriktionsprövning i mål om de grundläggande friheterna och direkta skatter
- 2016
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In close to two hundred cases, the Court of Justice of the European Union has faced questions concering whether Member States’ substantive direct tax rules are compatible with the fundamental freedoms found in the Treaty on the Functioning of the European Union. Rules that constitute a restriction on the freedoms can still be compatible with them, but only in case they are justified based on a legitimate objective recognised by the Court. The purpose of this study is to determine the Court’s reasoning when evaluating whether substantive direct tax rules constitute a restriction, here called the restriction test. Accordingly, questions regarding the possibilities of justification are largely left out of the study.The purpose of the study is pursued through an in-depth analysis of the Court’s case law. In this kind of cases the Court’s restriction test is almost always explicitly based on a comparison. The Court finds Member States’ rules to constitute a restriction if they place taxpayers in a cross-border situation in a disadvantage compared to taxpayers in a different, but comparable, situation. Therefore, the analysis aims at determining what the Court compares, what it takes into account in its comparisons and what the Court is unwilling to compare. The analysis is based on five analytical topics, each dealt with in a separate chapter. The topics are taxpayers; income; rules; situations; and type of analysis (discrimination analysis or restriction analysis). The analysis also breaks down the cases into dealing with five typical problems, being 1) limitations of tax jurisdictions, 2) linked taxation, 3) cumulative burdens 4) disparities, and 5) neutralisation.The conclusion of the study is that the Court’s usually adopts a discrimination analysis aimed at establishing whether one Member State treats taxpayers in cross-border situations less favourably than taxpayers in purely domestic situations. However, the study also identifies three groups of cases where the Court’s reasoning is found to deviate in one way or more from its normal reasoning. In these cases, the Court is found to have compared two cross-border situations with each other, or to have taken into account different income and/or the effects of different rules than usual in its comparisons. In some of the deviating case law, the Court is also found to have used a restriction analysis, in the sense that it has found measures without distinction to amount to restrictions.
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| 13. |
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| 14. |
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| 15. |
- Kristoffersson, Eleonor, 1972-, et al.
(författare)
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Mervärdesskatt : en introduktion
- 2013. - 17
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Mervärdesskatt har blivit en allt viktigare skatteform. Den är statens viktigaste inkomstkälla och den påverkar priserna på nästan alla varor och tjänster för konsumenterna. Genom handelns ökade internationalisering har även skattens internationella konsekvenser blivit föremål för större uppmärksamhet. Inom EU har harmoniseringen av mervärdesskatterna gått mycket långt.Boken är främst avsedd som lärobok och introduktion för dem som vill veta hur skatten är uppbyggd. Till den sjuttonde upplagan har Eleonor Kristoffersson inträtt som medförfattare. Boken har genomgått förändringar beträffande struktur och innehåll i syfte att modernisera den och göra den mer lättillgänglig, samtidigt som det uppskattade upplägget och formatet har behållits.
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| 16. |
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| 17. |
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| 18. |
- Lewander, Anna, 1986-
(författare)
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Den skatterättsliga gränsdragningen mellan ränta och utdelning : Klassificering på gränsen mellan skatterätten och redovisningsrätten
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Den skatterättsliga gränsdragningen mellan ränta och utdelning – How to classify and draw a distinction between interest and dividend for tax purposesThe purpose of this thesis is to analyse the question of how to classify and distinguish between interest and dividend for tax purposes in the hand of the issuer of a hybrid instrument.The question originates in the borderland of tax and accounting law and the aim is further to study how tax and accounting law interact in this area. The question of how to classify and distinguish between interest and dividend for tax purposes is of great importance for the issuing company of a hybrid instrument since interest is deductible; whereas dividends are not.However, in Swedish tax law there are no definitions or rules specifying how to make the classification. The question is decided by case law. Unfortunately, case law is not uniform and it is difficult to foresee the actual tax consequences. However, in accounting law, there are definitions of debt and equity based on the economic substance of the conditions of a financial instrument, and there are certain methods for classification of hybrid instruments. It is important to recognize that tax and accounting law in some respects have different aims and are designed to achieve different goals. At the same time, both tax and accounting law operate in the same economic reality. In this context, there seems to be a tension between the two different areas.This tension or relation between tax and accounting law could be used to facilitate the classification and address the question of how to distinguish between interest and dividend for tax purposes. A possible way to go is to design separate tax definitions based on economic substance and conceptions in accounting law.
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| 19. |
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| 20. |
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| 21. |
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| 22. |
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| 23. |
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| 24. |
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| 25. |
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| 26. |
- Melz, Peter, et al.
(författare)
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Book Reviews 2015
- 2015
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Ingår i: Nordic Tax Journal. - : Walter de Gruyter GmbH. - 2246-1809. ; , s. 143-149
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Recension (övrigt vetenskapligt/konstnärligt)abstract
- This section contains three book reviews. First the book Swedish Taxation, Development since 1862 is reviewed. This volume comprises six studies that examine the development of Swedish taxation from 1862 to 2013, and will likely be of great value in future Nordic tax research because of its comprehensiveness. The second review is about a book written in Swedish:Momsfri sjukvård (The VAT exemption for health care). This volume discusses a topical issue and presents convincing recommendations for changes in the Swedish VAT legislation. Finally, the Danish book International Skatteret, i et dansk perspektiv (International Tax Law, in a Danish perspective) is presented as highly recommended literature for students and practitioners in the field of international tax law. This volume discusses and illustrates general matters in international tax law, as well as specific matters relevant for Danish international tax law.
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| 27. |
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| 28. |
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| 29. |
- Melz, Peter, 1953-
(författare)
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Förändringar av upplåtelser av privatbostadsrätter – synpunkter på Skatteverkets ställningstaganden 2006 och 2017
- 2017
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Ingår i: Skattenytt. - 0346-1254. ; :9, s. 545-573
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- I artikeln diskuteras om de förändringar som behandlas i Skatteverkets ställningstagande kan anses vara avyttringar. Jag anser att det finns flera argument mot Skatteverkets synsätt. Avsikten med förändringarna är inte att avhända sig bostadsrätten utan endast att förändra formen för upplåtelsen till att omfatta ytterligare en del av bostadsrättsföreningens hus. Skatterättsligt bör därför förändringarna bedömas samlat och med hänsyn till parternas avsikt. Detta gäller även om förändringen skett i former som enligt bostadsrättslagen innebär övergång/överlåtelse av bostadsrätten till föreningen.
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| 30. |
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| 31. |
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| 32. |
- Melz, Peter, 1953-
(författare)
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Kapitalvinstbeskattningens problem : företrädesvis vid fastighetsförsäljningar
- 1986
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This dissertation is about the rules for taxation of capital gains in regard to the sale of real estate. First the general problems of capital gains taxation and the basic principles of the Swedish capital gains tax legislation are discussed. In the second part of the study, the legislation and case law are examined. Although the legislation is extensive many problems are solved by case law. The basic principles are important for the development of case law. The Swedish income taxation was originally based on the source theory, which excludes capital gains from the income concept. However, limited taxation did occur, with the motivation that sales for the purpose of speculation should be taxed. Since 1966-67 all capital gains on stocksand real estate are taxable. The taxation of these capital gains is now motivated by the ability-to-pay principle. A major problem dealt with in different chapters is the point in time when a capital gain is realized. A capital gain is considered realized when the asset is sold. However, in certain cases the value of the revenue cannot be accurately determined. That part of the price will not be taxed until it can be determined. The situation is the same if the seller retains the right to receive a yield from the property after it is sold The uncertainty regarding the value of this right should result in taxation asthe yield is realized. It should be a general principle that uncertainty regarding the value of the revenue motivates postponement of the taxation. The taxable revenue realized at a sale and the basis for the purchased asset should, in principle, be consistent, so that neither more nor less than the real capital gain is taxed. Gifts of capital assets do not result in any taxation of the transferor. The continuity in taxation is maintained by placing the transferee in the same tax position as the transferor. However, when assets are exchanged, certain problems arise regarding the maintenance of continuity in taxation. The study of the problems mentioned above, as well as others, such as the impact of inflation, the sale of a portion of an asset etc, shows that income is computed in order to show the real capital gain from the sale. This is a basic principle for the legislation and the case law.
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| 33. |
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| 34. |
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| 35. |
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| 36. |
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| 37. |
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| 38. |
- Melz, Peter
(författare)
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När föreligger utdelning skatterättsligt?
- 2008
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Ingår i: Skattenytt. - 0346-1254. ; :5, s. 225-236
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Tidskriftsartikel (populärvet., debatt m.m.)abstract
- På vilken grund bestäms att skattepliktig utdelning föreligger?Sambandet mellan ABL:s och IL:s utdelningsbegrepp.
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| 39. |
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| 40. |
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| 41. |
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| 42. |
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| 43. |
- Melz, Peter, 1953-
(författare)
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Svårt återinföra fastighetsskatten
- 2014
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Ingår i: En skattereform för 2000-talet. - Stockholm : PMJ. - 9789185333561
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 44. |
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| 45. |
- Melz, Peter, 1953-
(författare)
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Val av företagsform för småföretagare
- 2019
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Ingår i: Vänbok till Bertil Wiman. - Stockholm : Norstedts Juridik AB. - 9789139020752 ; , s. 207-220
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 46. |
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| 47. |
- Melz, Peter
(författare)
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Övriga juridiska personer
- 2007
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Ingår i: Skattenytt. - 0346-1254. ; :6, s. 3-
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 48. |
- Monsenego, Jérôme, 1978-, et al.
(författare)
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Comparative income taxation
- 2020. - 4
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Ingår i: Comparative income taxation. - : Kluwer Law International. - 9789403509327
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 49. |
- Romby, Anna, 1985-
(författare)
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Underskott i aktiebolag : En skatterättslig studie av förlust- och resultatutjämning i ljuset av svensk rätt och EU-rätten
- 2015
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Underskott i aktiebolag. Losses of Limited Liability Companies.The general subject of this thesis is the tax treatment of losses incurred in limited liability companies (aktiebolag) in light of Swedish law and European law. The purpose of the thesis is to critically study the possibility for companies to equalize losses from a Swedish and EU law perspective. With regards to equalization of losses, two different aspects are referred to. The first aspect is the offset of losses over a period of time, which aims at established losses incurred by a company for one taxable year being set off against profits arising from the company for another year. The other aspect is equalization between different taxable entities, which refers to the possibility to equalize losses within a group of companies. As a consequence of the principal solutions adopted regarding equalization of losses, the question is raised whether the possibilities provided should be limited in any way. The question of limitations refers to special restrictions for established lossesin certain situations, in particular when there has been a change in ownership or incase of a merger. One consequence of permitting the utilization of losses is that the opportunities can give rise to abuse. The risk of abuse has affected the development of limitation rules. Possibilities for equalization of losses are essential components of an efficient tax system. How these possibilities are designed is dependent on the importance imposed on the different fundamental principles. Furthermore, now there is an EU legal context which did not exist when the Swedish rules were originally introduced. The EU law should be given greater importance than has been the case in Sweden so far. The risk of abuse may also be important in a critical analysis of the system, but this risk should not overshadow all other purposes. It is significant that the system of utilization of losses fulfills its objectives and that not all efforts are focused on the prevention of abuse or on discussing what Sweden must allow with respect to the EU law. Instead the focus should be shifted to the issue of which situations should be covered by the possibilities to utilize losses.Anna Romby, Juridiska institutionen, Uppsala universitet, Box 512, S–751 20 Uppsala
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| 50. |
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