Change search
ReferencesLink to record
Permanent link

Direct link
Uttagsbeskattning och beskattningsinträde: En analys av förenligheten med etableringsfriheten
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]


Ever since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30. Because of this a new set of rules has arisen which regards respite of payment of the tax. The rules regarding companies who wants to establish business in Sweden is stated in chapter 20a IL. This chapter states how purchase value and acquisition cost shall be calculated when a company enters taxation in Sweden. A company who enters taxation in Sweden is taxed as if the assets have been acquired at the time of the move. The Swedish rules can be incompatible with EU law if the rules restrict the freedom of establishment.

In the analysis of this essay the conclusion is that Swedish national rules in question are restricting the freedom of establishment, because when a company is taxed though it vacates a Member State it can discourage companies from establishing in other member states. The determination of tax of entering can also discourage establishment, therefore the Swedish national rules conflicts with EU law. The question that occurs is whether the rules can be justified. The rules regarding taxation entry cannot be justified through the justification grounds, because the rule did not have an object of public interest and the rule was not likely to achieve the objective. Exit taxation can be justified through the principle of territoriality, however, the rule did not fulfill the requirement of proportionality and where therefore not accepted.

Place, publisher, year, edition, pages
2011. , 40 p.
Keyword [sv]
Internationell skatterätt, Eu-rätt
National Category
Law and Society
URN: urn:nbn:se:hj:diva-15893OAI: diva2:436034
Social and Behavioural Science, Law
Available from: 2011-08-22 Created: 2011-08-22 Last updated: 2011-08-22Bibliographically approved

Open Access in DiVA

fulltext(416 kB)377 downloads
File information
File name FULLTEXT01.pdfFile size 416 kBChecksum SHA-512
Type fulltextMimetype application/pdf

By organisation
JIBS, Commercial Law
Law and Society

Search outside of DiVA

GoogleGoogle Scholar
Total: 377 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

Total: 358 hits
ReferencesLink to record
Permanent link

Direct link