Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Uttagsbeskattning av en kooperativ förenings försäljning av el till självkostnadspris
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2010 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility. The work concludes that the purpose and meaning of a withdrawal tax is necessary to secure a consistent legality and neutrality between persons conduction business and persons who do not. However, there is one part of the subject matter that seems to be unreasonable. This thesis will show that the market price taken from the public bond market, is not a legal, neutral or comparable price to estimate the full width of a withdrawal tax.

Place, publisher, year, edition, pages
2010. , p. 33
Keywords [en]
Cooperativ economical association, withdrawal tax, business motivation, market prices, principle of legality, principle of neutrality.
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:hj:diva-12323OAI: oai:DiVA.org:hj-12323DiVA, id: diva2:321205
Presentation
(Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-06-03 Created: 2010-05-30 Last updated: 2010-06-03Bibliographically approved

Open Access in DiVA

fulltext(343 kB)146 downloads
File information
File name FULLTEXT01.pdfFile size 343 kBChecksum SHA-512
730ddaee797c6dba89d93a80d7ce4cc67a89a945f3e59f83cd6feec7c07ffd21c91deba4fe8084ba86313c4f8ba911e6984ade448b85b5a95591d5aff1dfc0f6
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Olsson, Andreas
By organisation
JIBS, Commercial Law
Law (excluding Law and Society)

Search outside of DiVA

GoogleGoogle Scholar
Total: 146 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 169 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf