Generalklausul mot skatteflykt
In many legal systems, Tax Avoidance is counteracted by measures taken at different levels. In Sweden, one of the applied methods is the General Anti- Avoidance Rule (GAAR), prescribed by law in lag (1995:575) mot skatteflykt. The legal rights of the individuals as well as the effectiveness of the tax systems are fundamental values to be maintained within the Swedish tax system. The complex issues related to Tax Avoidance imply that these two values in certain situations cannot be upheld simultaneously. This results in the creation of a legal area where compromises and adjustments are necessary. It is the very balance between these values that holds the greatest challenge when it comes to measures against Tax Avoidance in general and the Swedish GAAR in particular.This thesis analyzes General Anti-Avoidance Rules from the perspective of efficiency and legal rights of individuals, comparing the General Anti- Avoidance Rules in Sweden, Canada and Germany. Besides the GAAR, the most frequently used repressive measure against Tax Avoidance in different world-wide legal systems is the legal practice method. In addition, the thesis looks into the use of GAAR compared to a legal practice.It is established that several different issues, besides the concrete design of necessary prerequisites and the area of applicability, have effects on the efficiency and legal rights of individuals when applying GAAR. The system of judiciary, the approach to interpretation and how the Courts and Tax Authorities decide on applying the GAAR are important examples of such fundamental issues. In addition to this, the interplay with other measures against Tax Avoidance, e.g. the possibility to receive advance rulings and the administrative rules that apply, is significant. Finally, the author argues which areas in the Swedish legal system are important to develop in order to strengthen the legal rights of the individuals as well as the effectiveness of the Swedish GAAR in the future.
School:Högskolan i Jönköping
Source Type:Doctoral Dissertation
Keywords:LAW/JURISPRUDENCE; Tax Law; Skatterätt
Date of Publication:01/01/2007