Styrelseproffsens föränderliga värld - en analys av grunderna för fastställande av skattesubjekt

Sammanfattning: The field of taxation is a wide field within Swedish law, not only due to the big amount of legal regulations, but also to the number of legal transactions carrying taxation consequences. One specific topic that is under constant judgment is to which person, i.e. which physical or legal person, a specific income should be allocated. Another one is in which income class a specific income should be accounted. The main purpose with this thesis it to present and further discuss how these two questions are answered today, according to established court practice, and to evaluate what differences can be seen between the two questions named. Specific focus is pointed towards the question about allocation between shareholders and the incorporated company, in cases where a major owner also is an active employee. To further precise this, a discussion regarding companies providing board members towards external boards, called board professionals, is presented. The court practice in judging cases like these have been turning widely seen in a historical perspective, which makes this thesis highly relevant. First, an introduction followed by a background will place the thesis in its context. Thereafter, a descriptive part will take place to present the basics of both classification of income and allocation between the persons named above. Lastly, an analysis of the consequences of the assessment criteria will be made in a perspective of equal treatment, and the reasoning of the Supreme Administrative Court will be questioned with the help of two words fundamental for the sake of separation of powers.