Tolkningssvårigheterna av förtäckta värdeöverföringars legaldefinition - En kritisk undersökning av begreppsdefinitionen som ligger till grund för de förtäckta värdeöverföringarna i Aktiebolagslagen

Sammanfattning: In 2005, the swedish capital protection rules were expanded in the purpose to cover more situations. Among other things, the disguised value transfers got their own legal definition, a definition that has subsequently been realized to be relatively difficult to interpret. This essay deals with the disguised value transfers and the interpretation difficulties of its conceptual definition. The disguised transfer of value is defined after the 2005 Companies Act in the legal text by Chapter 17. 1§1st p.4 Aktiebolagslag according to swedish law which is read out that value transfers of this kind relate to another business event which means that the company's wealth decreases and does not have a purely commercial character for the company. The legal text includes three requisites that are of a cumulative nature and thus all three must be present in order for it to be a disguised transfer of value. In this essay, these requisites will be broken down separately and analyzed from a critical perspective to see if the legislators' concept definitions are sufficiently clear. The essay consists mainly of the thoughts behind the concept definition and what the purpose of it was, as well as experts in the subject who have discussed it. The purpose of the paper is to try to get the reader to understand the difficulties created by the concept definitions and to present different interpretations of the definition. In conclusion, my own opinions will be presented and hopefully provide further understanding of the disguised value transfers. Unfortunately the concept definitions appear rather unclear and difficult to interpret also after this essay.