Skatteverkets ställningstagande om kortare avbrott : Rättskällevärdet i förhållande till legalitetspricipen och förutsebarhetens påverkan

Sammanfattning: Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality. The purpose of the thesis is to investigate the value of the Swedish tax agency’s stand-point concerning short intermissions. The value is put in relation to the principle of le-gality and an assessment follows as to whether the predictability improves or not by the advent of the standpoint. In the investigation legislation is mainly used, however legislative history, case law and doctrine are used as a complement. According to the principle of legality, legislation concerning tax may not be interpreted widely, support for the statement must be found in a specific legislation. My opinion is that the predictability concerning visits in Sweden is satisfying while stays in third countries not are regulated satisfying enough. Since no substantial time limit is found in nei-ther legislation, legislative history or in case law, the standpoint, contradicts the princi-ple. The fact that it is not binding makes it impossible to know how it will be administered, therefore the predictability cannot be seen as improved.