Den generella ränteavdragsbegränsningsregeln - I ljuset av den skatterättsliga neutralitetsprincipen
Sammanfattning: On January 1 2019, extensive changes were introduced to the Swedish corporate tax system. From previously only limiting deductions for interest expenses related to internal loans, the corporate tax reform entails that all interest expenses are limited and all Swedish companies are subject to the regulations. The principle of neutrality states that taxpayer’s choice between different options should not be affected by tax legislation. A group and operations carried out in one and the same company shall be treated equally. It may be necessary for a regulatory framework to introduce special regulations which ensures that group companies receive the same tax treatment as an individual company, for this reason it is of great importance that the legislator takes the principle of neutrality into account in the designing of tax legislation and a deviation from the principle must be well justified. A legislation which is not neutral can reduce the efficiency in the social economy and cause distortions in the tax system. In the application of the general interest deduction limitation rule the special regulations for group companies does not ensures that the neutrality of the tax system are maintained and groups in the terms of taxation becomes discriminated in relations to operations carried out in one and the same company. In the Anti Tax Avoidance Directive EU offers Members States to introduce one of two group exceptions. By considering the group's overall financial situation companies have the opportunity to receive a larger interest deduction than the general interest deduction limitation rule admits. The group exceptions does not eliminate the neutrality deficiencies that arise when applying the regulations and are not suitable alternatives in the light of how the regulations in general are designed. In the statement of opinion Sveriges advokatsamfund presents a solution that enables groups to achieve the same calculation of results and tax treatment as individual companies. It is in the author's opinion an unfortunate conclusion that the government did not choose to introduce this or a similar opportunity in order to ensure the neutrality of the tax system.
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