Retroaktiv rättvisa - En juridisk studie över justeringen av de generella ränteavdragsbegränsningsreglerna

Detta är en Kandidat-uppsats från Lunds universitet/Institutionen för handelsrätt

Sammanfattning: On the 1st of January 2019, new tax regulations within the Swedish corporate sector was set in motion. The regulations constitute a general restriction of interest deductions within a company. The main purpose of the new regulations was to prevent erosion of the Swedish tax base. The implementation was questioned in a number of bodies considering proposed legislation, as the legislative area has become difficult to comprehend. The difficulties are based on the new rules of precedence, which have meant that companies could find themselves in a situation with a tax liability despite the fact that the company has a residual deficit from previous years as well as the fact that the surplus does not correspond to received concern contributions. After the Swedish legislator was made aware of the deficient legislation, the Government's proposal for adjusting provisions has been accepted. The proposal means that the unwanted effects of the rules of priority are removed. Alas, the legislator made the choice not to apply the adjusting provisions retroactively. Despite the fact that the decision has withstood tough criticism, it is possible to argue that the government's choice is consistent with the Swedish prohibition of retroactivity.

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