Direkt eller indirekt bedriven verksamhet? - En skatterättslig studie om innebörden av termen verksam i betydande omfattning i 57 kap. 4 § 1 st. 1 p. inkomstskattelagen.

Sammanfattning: The purpose of the thesis is to contribute to the legal doctrine regarding who is active in a company according to Article 4(1.1) of Chapter 57 of the inkomstskattelagen (1999:1229) (Income Tax Act, IL). In order to analyze the question, a legal-judicial method was applied. One of the key findings was that a textual interpretation of Article 4(1.1) of Chapter 57 of the IL indicates that a person who has performed work in a company in the capacity of an employee in another company cannot be active in the client company due to said work. This finding is consistent with a structural interpretation, the lawmakers' intent of neutrality in the tax system and with the majority of the existing legal doctrine. However, several rulings from Swedish lower courts were found to be inconsistent with the textual interpretation. The conclusion, from weighting the arguments for the different interpretations and taking into account the constitutional tax principles of legality and of equal treatment, is that a person who has performed work in a company in the capacity of an employee in another company cannot be active in the client company due to said work according to Article 4(1.1) of Chapter 57 of the IL.