Det modifierade näringsbegreppet: en skatterättslig studie av 2008 års ändring av näringsbegreppet i inkomstskattelagen och dess implikationer på styrelseledamöters möjligheter att utöva uppdrag

Detta är en C-uppsats från Handelshögskolan i Stockholm/Center for Business Law

Sammanfattning: The purpose of this thesis is to analyse under what conditions a physical person can assume a position as a director using a wholly owned business entity as a proxy. The conclusion is that the modification of the legal definition of what constitutes a taxable business entity, which was enacted in law during 2008, in all likeliness did not change the way the definition of a business should be understood and interpreted by the judiciary. The aforementioned implies that the substantial case law educated by the Supreme Administrative Court of Sweden during the course of several decades still are relevant as one analyses whether an entity should be classified as an business or not. This in turn means that a physical person that assumes the position as a board director can only to do so via a wholly owned business entity if the mission as a board director is exercised during a briefer period of time and as a consequence of a business reconstruction or similar.

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