9 uppsatser
- en utredning av införandet av regeringens förslag gällande en spärreglering samt ett samlat sanktionsförfarande ur ett rättssäkerhetsperspektiv
… of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 …
… legis is another legal conception from Roman law and is translated into "evasion of law". Eventhough both Swedish and German law in theory wants to separate in fraudem legis from legal acts made up for apperence, Swedish Supreme Court (HD) often treats them more or less the …
är det hållbart?
… does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that …
… tax law. The purpose of the tax law is that the law will be used to tackle tax evasion. In order for the law to be applied, a tax benefits arising to the taxpayer. It also requires that the taxpayer participated directly or indirectly in the transaction. The tax relief must be …
En anpassning till EG-rätten
… Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC …
En analys av det fjärde rekvisitet i skatteflyktslagens 2 § utifrån legalitetsprincipen
… law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to …
Ett skatteupplägg där näringsfastigheter avyttras paketerade i svenska handelsbolag ägda av nederländska juridiska personer
Det har på senare tid uppmärksammats att svenska fastighetsbolag paketerar näringsfastigheter i svenska handelsbolag med utländska juridiska personer som delägare. Detta fenomen är ett skatteupplägg som kallas för handelsbolagslösningen. I uppsatsen utgår vi från ett typfall där …
… The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an …
En tolkning i ljuset av CFC-lagstiftningen
… The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an …
