Skatteflykt : Lag och direktiv ur ett rättssäkerhetsperspektiv

Sammanfattning: In order for the public sector within a nation to function properly, there is a dependence on taxes to finance it; however, taxpayers often want to pay the least amount of tax required. An issue arises where, on the one hand, the public sector needs taxes and in contrast, the state cannot collect taxes without having the legal mandate to do so. The legal authority over state collection of taxes is sometimes unclear, certain situations are difficult to understand, and this can jeopardize validity. Therefore, if taxpayers take legal action that results in a tax reduction on the state, then the issue of tax evasion is raised. For several decades, Swedish legislation has included a general provision in the Law (1995: 575) on tax evasion. The general clause contains four provisions that must be met to be applicable. The purpose of the clause is to prevent taxpayers from withholding tax on the state in ways that are not considered legal.  At the same time, the state, through the Swedish Tax Agency, cannot arbitrarily request tax from taxpayers mainly because certain legal acts have been undertaken to reduce their taxation. This would reduce the rule of law, which is an important part of a functioning legal system. In addition to the national tax legislation, the EU legislation also has a strong influence in the area of taxation. Given the fact that, In 2019, the EU issued a directive on tax evasion, which has direct application to Swedish law. The following thesis will examine, through cases, how the tax evasion legislation has been applied and whether it can be assumed to be legally appropriate or valid. In addition, the EU directive on tax evasion will also be compared to national legislation. The conclusion is that there are  similarities between national legislation and the EU directive, but they also differ to some degree.