Underprisöverlåtelser i omstruktureringar - särskilt om förvärvarens anskaffningsvärde

In the Swedish corporate income taxation, one of the most controversial fields is that withdrawal taxation, dividend taxation of the company owner, and the question of the assignee's acquisition cost when assets are sold below market value. The reason for the interest of that area is that selling assets below market value is a very common way of restructing company groups in accordance with the exemption from taxation in the Swedish income tax legislation. However, in several cases, the Supreme Administrative Court has confused the adjudication by decisions not complying with each other. This paper deals with the question how these decisions should be interpreted in how the types of taxations are connected with each other. Focus is thereby laid on the acquisition cost and what types of taxations should be required to adjust that cost up to the market value. Following the cases a committee was assigned to sort out these taxation problems. The committee suggested that in the future, the dividend taxation wouldn't follow automatically on the withdrawal taxation and that the adjusted acquisition cost shouldn't be connected to the dividend taxation but to the withdrawal. As the committee's final suggestions was handed over to the government in 2005, and it yet hasn't resulted in a government bill, it isn't very likely to lead to legislation why it's still important to sort out what the Supreme Administrative Court's decisions actually means as well as an analysis of the committee's suggestions. Also containing a comparison between the committee and the function of today's legislation this paper takes position in favour of the former. This is depending not only on the corporate friendliness of the suggestions, but also because it creates clarity and foreseeableness for the tax payer in opposite to what is the case with today's legislation. The comparison between the two systems are made both with the parts of the systems seen as being separate from each other and seen as the system they really are. Independent of what method is used, the result is in favour of the committee's suggestions, and the conclusion is therefore a demand of a new legislation in accordance with these suggestions