Verklig innebörd : En studie av inkomstskattepraxis

When transactions are complicated or are carried out for the purposes of tax planning, the need to determine whether they have been correctly characterised may arise in some situations. The general position is that however transactions have been classified, taxation should be based on their “true import”. One overall conclusion is that in addition to classification in accordance with the norms of private law, the true import of transactions may also be determined in accordance with specific tax law provisions or normative tax law principles. The support for a tax charge varies depending on the norm type, as do the methods of interpretation. The thesis presents the methodological principles on which determination of true import should be based. It has proved essential to examine possible lex lata conclusions regarding the scope of the different norm types, particularly bearing in mind rule of law considerations. The material examined largely comprises income tax case law on taxation based on the true import of transactions. Much of the work has consisted of systemising this case law. Analyses are made and conclusions drawn as to how the Supreme Administrative Court determines the true import of transactions in general, and in particular as regards “composite” chains of transactions. The methodological principles on which determination of true import should be based and the conclusions as to how the Supreme Administrative Court determines the true import of transactions are applied to a specifically selected chain of events. In addition, an examination is made and conclusions drawn as to whether there is support for a substance-over-form approach in Swedish tax law, or whether private law sets the precedent for tax law, whether the taxpayer’s desire to achieve tax advantages should be taken into account, the importance of the economic effect when determining the true import of transactions, and whether assessments can be made both to the advantage of taxpayers and to their detriment