Beskattning vid återbetalning av villkorade aktieägartillskott: - Ett hot mot rättsäkerheten?
Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
The Main problem formulation of this thesis is to investigate whether taxation in a situa-tion of refunding of a conditional shareholder´s contribution can stand in contradictory to the principle of legal security. Fundamentally is a case, named RÅ 2009 ref. 47:2. In the case the court decided to conform to the tax avoidance act on the situation of refunding of the shareholder´s contribution. The consequence of that was that the part-owner in the case got taxed as it received dividend from the company instead of refunding of the share-holder´s contribution. The Judgment by the court will be investigated in order to clarify whether it can stand in contradictory to the principle of legal security.
In the courts judgment in the case there are several interesting aspects. Firstly because it set outs how the repressive method against tax avoidance are being used in case law. With the use of the method a higher level of understanding of the area of tax avoidance can be ob-tained, together with a higher grade of predictability in situations of tax avoidance and simi-lar situations. The court also conforms to the tax avoidance act on the situation. This con-form is of fundamental importance as it gives guidance of the appliance of the tax avoid-ance act.
What have been investigated and concluded is that the courts judgment in the case RÅ 2009 ref 47:2 cannot be regarded as contradictory to the principle of legal security. As the court both has legislative support in the act of tax avoidance as well as in the case law, I find their decision as from an objective perspective legally correct. 7
However in the judgment it is unfortunate that the court in their motivation to their deci-sion lacks certain information. That is the kind of additional information that could be meaningful in order to predict future judgments by the court within the area.
Place, publisher, year, edition, pages
2011. , 51 p.
Fåmansföretagsbeskattning, uttagsbeskattning, skatteflykt, villkorade aktieägartillskott.
Law (excluding Law and Society) Law (excluding Law and Society)
IdentifiersURN: urn:nbn:se:hj:diva-30045ISRN: JU-IHH-HAA-2-20160052OAI: oai:DiVA.org:hj-30045DiVA: diva2:930994
Subject / course
IHH, Commercial Law