Var är min hemvist? - En jämförelse mellan hemvistbedömningen i EU:s arvsförordning och svensk skatterätt

Detta är en Kandidat-uppsats från Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

Sammanfattning: Today it is common for people to move across borders to live, study, work or retire. A person’s residence is linked to an increasing number of rights and obligations in society, which creates an increased need for both the individual and the state to determine where a person has its residence in different situations. Today there is no uniform interpretation of the concept. Where a person is considered to have his/her residence may therefore vary between different situations and fields of law. The purpose of this essay is to determine the interpretation of a person's ‘habitual residence’ within the EU Succession Regulation and the criteria for residence for tax purpose in Swedish Tax Law to investigate the consequences of whether they correspond or not. In the essay, a comparative study of the concept will be made to find out whether a harmonization of the concept of residence is possible and desirable. The presentation shows that the assessment of a person’s residence in EU Succession Regulation and Swedish Tax Law differ from each other. There are both pros and cons of a uniform interpretation of the term. That the residence is interpreted differently leads to an uncertainty for people moving across national borders. This can lead to people not taking advantage of the opportunities there are to move between countries. A uniform interpretation would lead to an increased predictability and contribute to the free movement. The disadvantages of a harmonization of the concept are that the interpretation does not become as flexible and the purpose of the regulation in which the term occurs cannot be observed and achieved to the same extent. A flexible interpretation enables fair results that are close to reality as the competent authority is able to take all current circumstances of the individual case into account. According to the study, a harmonization of the concept of habitual residence by means of a clear and uniform definition is not desirable. Instead, the essay draws attention to o¬ther approaches that create the conditions for achieving predictable and fair results to a greater extent. However, it is predicted that the development towards an even more international world surges the need for predictability and uniformity. It is for example needed to maintain the EU's fundamental goal of establishing an internal market and offering its citizens an area of free movement.

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