Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Den svenska kupongbeskattningen av utländska fondbolag och dess förenlighet med EU-rätten: Bör det svenska regelverket förändras
Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Rättsvetenskap.
2010 (svensk)Independent thesis Advanced level (degree of Master (One Year)), 20 poäng / 30 hpOppgave
Abstract [sv]

Abstract

The purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.

Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.

The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement. Even if a national legislation would be considered to be in violation of the free movement there are however developed justifying obstacles to the free movement. These obstacles are being analyzed in the thesis to see if the difference in the Swedish taxation can be justified.

Within the EU the UCITS-directive regulates investment funds. Since the directive is being changed and will come in to force during 2011 the Fondskatteutredningen was presented in 2009 which presents suggestions to changes in the Swedish legislation concerning taxation of dividends to investment funds. These new changes may constitute that the Swedish legislation no longer will be in violation of EU law.

sted, utgiver, år, opplag, sider
2010. , s. 70
Emneord [sv]
Kupongskattelagen, EU-rätt, Fondskatteutredningen.
HSV kategori
Identifikatorer
URN: urn:nbn:se:hj:diva-13978OAI: oai:DiVA.org:hj-13978DiVA, id: diva2:379220
Uppsök
Social and Behavioural Science, Law
Veileder
Examiner
Tilgjengelig fra: 2011-01-20 Laget: 2010-12-17 Sist oppdatert: 2011-01-20bibliografisk kontrollert

Open Access i DiVA

fulltekst(626 kB)438 nedlastinger
Filinformasjon
Fil FULLTEXT01.pdfFilstørrelse 626 kBChecksum SHA-512
359ad73cf2b531831d4b292b3e6fac3062d5529bf75799f5e1a68a54756773a6799abaec719c9a2ed74d48a1bed75724a00099b595813b967ea85aa8c170a088
Type fulltextMimetype application/pdf

Søk i DiVA

Av forfatter/redaktør
Bernéus, Petter
Av organisasjonen

Søk utenfor DiVA

GoogleGoogle Scholar
Totalt: 438 nedlastinger
Antall nedlastinger er summen av alle nedlastinger av alle fulltekster. Det kan for eksempel være tidligere versjoner som er ikke lenger tilgjengelige

urn-nbn

Altmetric

urn-nbn
Totalt: 494 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf