Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Representation = legala mutor?: Gränsen mellan representation enligt 16 kap. 2 § IL och mutor eller andra otillbörliga belöningar enligt 9 kap. 10 § IL
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2007 (Swedish)Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesisAlternative title
Representation = legal bribes? : The boundary between representation according to Chapter 16 section 2 of the Swedish Income Tax Act (IL) and bribes or other improper rewards according to Chapter 9 section 10 of the Swedish Income Tax Act (IL) (English)
Abstract [en]

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion.

Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred.

Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper.

Abstract [sv]

Företag använder sig av olika former av representation för att främja affärsförhandlingar. Reglerna för rätt till avdrag för representation finns i 16 kap. 2 § IL. Enligt lagrummet skall det finnas ett omedelbart samband mellan utgiften och näringsverksamheten samt att det yrkade avdraget skall vara skäligt. SKV ger ut allmänna råd rörande representation vilka skall vara vägledande. Den allmänna bestämmelsen om avdragsrätt i 16 kap. 1 § IL anger att utgifter för att förvärva eller bibehålla inkomster skall vara avdragsgilla. Utgifter som har ett samband med inkomster räknas som omkostnad i näringsverksamhet. Bestämmelsen om representationsavdrag är sålunda restriktivare än den allmänna principen om avdrags-rätt. Skattelag är komplicerad och det kan krävas tolkning av lagreglerna. För en ökad för-utsebarhet för den skattskyldige används vissa tolkningsmetoder och tolkningsförfaranden vid komplettering av luckor i lag. SKV:s allmänna råd bidrar till ökad förutsebarhet och en-hetlighet då deras anvisningar har en betydande roll vad gäller representationsavdrag.

Personliga levnadskostnader är inte avdragsgilla vilket framgår av 9 kap. 2 § IL. Bestämmel-sen om representation i 16 kap. 2 § IL är inte heller tillämpbar på det som ses som person-liga levnadskostnader då ett strikt krav på omedelbart samband med näringsverksamheten fordras. Vad som anses utgöra omedelbart samband med näringsverksamheten bedöms ut-ifrån omständigheterna i det enskilda fallet. Vid denna bedömning tas hänsyn till skillnader mellan företag, bedriven verksamhet, formen av representation samt vid hur många tillfäl-len som representation har skett.

Representation kan anta formen av mutor eller andra otillbörliga belöningar då det ligger i representationens natur att fungera som ekonomiskt smörjmedel vid affärsförhandlingar. Enligt 9 kap. 10 § IL får utgifter för mutor eller andra otillbörliga belöningar inte dras av. Vad som avses med otillbörligt framgår inte vidare av de skatterättsliga reglerna. Praxis bakom de straffrättsliga bestämmelserna i 17 kap. 7 § BrB och 20 kap. 2 § BrB får istället användas för att förklara begreppet. En samlad bedömning av omständigheterna i det en-skilda fallet måste göras vid bedömningen av otillbörlighet.

Place, publisher, year, edition, pages
2007. , p. 84
Keywords [en]
Taxation Law, interpretation, tax deduction, representation, bribes or other improper rewards
Keywords [sv]
Skatterätt, tolkning, avdragsrätt, representation, mutor eller andra otillbörliga belöningar
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:hj:diva-670OAI: oai:DiVA.org:hj-670DiVA, id: diva2:4398
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2007-02-13 Created: 2007-02-13

Open Access in DiVA

fulltext(626 kB)1293 downloads
File information
File name FULLTEXT01.pdfFile size 626 kBChecksum MD5
34ef050d59dbfa57c9613642bee457770cb96291065426323a7386dbefd41a94f11460c7
Type fulltextMimetype application/pdf

By organisation
JIBS, Commercial Law
Law (excluding Law and Society)

Search outside of DiVA

GoogleGoogle Scholar
Total: 1293 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 861 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf