Hästverksamhet: gränsdragningen mellan hobby- och näringsverksamhet

Sammanfattning: The paper examines how cases concerning the border between hobby activities and professional business are treated in case law. The study is based on the question of how and where the line between hobby activities and professional business is practically drawn. Whether a horse activity is seen as hobby activity or professional business is often dependant on if there is a purpose of making profit or not. Going through case law, the kind of circumstances that result in either one of the outcomes concerning the purpose of making profit are examined. The question if a horse activity is classified as a hobby activity or a professional business has implications for taxation. While professional business is taxed as income from business, a hobby activity is taxed as income from employment. Being taxed for the horse activity as income from business is generally seen as more favourable than being taxed for it as income from employment. A person can also be taxed for a horse activity as income from business in the case that the activity is considered to be a natural extension of a business property. Also this case is discussed in the thesis. Finally, the rationality and consistency of the reasoning in the case law that has been presented is discussed.