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Regeringsrättens tolkning och tillämpning av svenska utflyttningsskatteregler
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law. (Finansrätt)
2008 (Swedish)In: Skattenytt, ISSN 0346-1254, Vol. 58, no 9, 532-543 p.Article in journal (Refereed) Published
Abstract [sv]

Den 24 :e april 2008 avgjorde Regeringsrätten tre mål om utflyttningsbeskattning.I samtliga mål var de prövade reglerna oförenliga med EG-fördraget pga.att de inte befanns proportionerliga. De tre målen refereras kort i artikeln. Därefterföljer en mer principiell diskussion om skatteavtalens betydelse i rättstillämpningen och vad effekten blir av att en regel anses EG-stridig.

Place, publisher, year, edition, pages
Uppsala: Iustus förlag, 2008. Vol. 58, no 9, 532-543 p.
Keyword [sv]
personaloptioner, andelsbyten, Malta-målet, uttagsbeskattning, periodiseringsfonder, skatteavtalen, EG-stridig regel
National Category
Law and Society Law (excluding Law and Society)
Research subject
Fiscal Law
Identifiers
URN: urn:nbn:se:uu:diva-144855OAI: oai:DiVA.org:uu-144855DiVA: diva2:394582
Available from: 2012-01-12 Created: 2011-02-03 Last updated: 2012-02-15Bibliographically approved

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SN 2008(245 kB)204 downloads
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File name FULLTEXT02.pdfFile size 245 kBChecksum SHA-512
5a1d9c5c352a9f44c1d0ff68bf1a909333f9fc5724881cc38c9559a1b941aafe6f4b55d40152062fb47cdd15b670efcf6d771b44198805d301f075ba1a0c7d0e
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
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  • Other locale
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Output format
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  • asciidoc
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