Direktiv ((EU) 2016/1164) och skatteflyktslagen - En uppsats om direktivets påverkan på den svenska lagen mot skatteflykt

Sammanfattning: Tax avoidance and aggressive tax planning annually results in large financial losses för the state, which have consequences for the welfare, tax moral as well as for the competition and the ability for smaller companies to establish themselves on the market which causes erosion of tax bases and injustice. Directive 2016/1164 was developed and adapted by EU in order to cover the loopholes that exist in legislation against tax avoidance and promote efficient, fair and growth-friendly taxation. As a member on EU, Sweden have the obligation to adopt EU-directive into national legislation. One of the rules set in the directive is article 6, also known as General Anti- Avoidance Rule (GAAR). Later on, EU updated the directive in order to contribute to an even more comprehensive regulatory framework. The changes mainly concerned hybrid missmatches against third countries which are cross-border transactions where differences in countries legislation are taken advantage of. The changes of the directive can primarily be motivated as opportunities for tax avoidance behaviour will exist as long as there are differences in countries tax legislation. The law (1995:575) against tax evasion aims to prevent tax avoidance and tax-adjusted transactions. The swedish government found changes of the law against tax avoidance unnecessary since it was assessed in accordance with article 6 and the directive. Neither did the updates in directive 2016/1164 require any changes of the swedish law regarding tax avoidance. The law (1995:575) against tax avoidance and its relationships towards principles and the EU-law are well debated, not least after the adoption of directive 2016/1164. The law (1995:575) against tax avoidance can be considered to be more far-reaching than the directive which can rouse legal questions such as whether the law restricts the free movement within EU which is one of the main principles in EU.