När föreligger en förtäckt värdeöverföring enligt 17 kap 1§ 1st. 4p. ABL?

Sammanfattning: The upcoming bachelor's thesis deals with the corporate law concept of value transfers found in Chapter 17, Section 1. The concept is divided into two parts in the legislative provision: open value transfers and hidden value transfers. This thesis will primarily describe and analyze hidden value transfers. This will be done through the following question: When does a concealed transfer of value occur according to Chapter 17, Section 1, Subsection 1, Point 4p of the Swedish Companies Act? Determining whether a transaction should be regarded as a hidden value transfer or a customary legal act requires various considerations in addition to fulfilling the requirements in Chapter 17, Section 1. These considerations can be made based on both objective and subjective criteria. The thesis concludes that the legislator advocates for the objective approach, basing the assessment on objective criteria. However, the legislator also leaves room for considering other circumstances. These circumstances are not defined in the preparatory works but have been left for legal practice to develop. In practice, other circumstances have included subjective criteria. The doctrine also widely supports considering the purpose that the company had with the specific transaction. The thesis concludes that existing assessment models have certain shortcomings but emphasizes that the objective criteria should be central to the assessment and may be supplemented with subjective criteria if necessary.