Beskattning av skalbolagstransaktioner : Analys av skalbolagsreglerna ur ett tillämpnings- och rättssäkerhetsperspektiv

Sammanfattning: Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company. Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level. The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences. The purpose of the thesis is to identify and analyze eventual problems when applying the legislation. Problems that arises beacuses of difficulties forecasting in what situations the rules become applicable. The question is whether the current legislation is appropriate considering the principle of legal certainty. Throughout the legislation there are several unclear prerequisites, without sufficient guidance from preparatory work and case law. Thus, it is difficult for individuals and companies to foresee how the tax authorities or courts will apply the law. With this is mind, the current legislation is found inappropriate considering the principle of legal certainty.