<p>The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility. The work concludes that the purpose and meaning of a withdrawal tax is necessary to secure a consistent legality and neutrality between persons conduction business and persons who do not. However, there is one part of the subject matter that seems to be unreasonable. This thesis will show that the market price taken from the public bond market, is not a legal, neutral or comparable price to estimate the full width of a withdrawal tax.</p>

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility. The work concludes that the purpose and meaning of a withdrawal tax is necessary to secure a consistent legality and neutrality between persons conduction business and persons who do not. However, there is one part of the subject matter that seems to be unreasonable. This thesis will show that the market price taken from the public bond market, is not a legal, neutral or comparable price to estimate the full width of a withdrawal tax.

En medlemsstat inom Europeiska Unionen (EU) ska anpassa de nationella bestämmelserna för att möta de EU-rättsliga bestämmelserna. Ett exempel på en sådan reglering är mervärdesskatten. Syftet med regleringen av mervärdesskatten har varit att skapa och stimulera en inre marknad inom EU, utan skillnader mellan medlemsländerna. Mervärdesskatten har harmoniserats genom mervärdesskattedirektivet som medlemsstaternas är förpliktigade att implementera. Implementering av ett direktiv ger medlemsstaterna möjligheten att själva tolka och avgöra tillvägagångssättet, så länge direktivets syfte uppnås. Dock har flertalet talan om fördragsbrott uppkommit i Europeiska Unionens domstol, grundat på kommissionens åsikt om att medlemsstater har underlåtit att uppfylla sina skyldigheter enligt mervärdesskattedirektivet. Därav uppkommer frågan hur den konstitutionella grunden för EU ger medlemsstaterna eget handlingsutrymme att tolka och implementera bestämmelserna i mervärdesskattedirektivet utifrån EU:s fördrag, rättspraxis och principerna om neutralitet, legalitet, likabehandling och lojalitet. Rättspraxis behandlar områdena för mervärdesskattegrupper och reducerade skattesatser. Det kan konstateras att medlemsstaterna har ett begränsat handlingsutrymme för implementering av mervärdesskattedirektivets bestämmelser. EU:s fördrag, principer och praxis ger inte medlemsstaterna något större utrymme att själva tolka och implementera bestämmelserna. Vidare framgår att det finns en osäkerhet kring tillämpningsområdet och vidden av neutralitetsprincipen, vilket gör att medlemsstaterna inte kan försäkra sig ett större skydd mot fördragsbrott i frågan om implementering av mervärdesskattedirektivet. Därmed finns en rättsosäkerhet i frågan om medlemsstaternas handlingsutrymme gällande implementeringen av mervärdesskattedirektivet bestämmelser vilket även påverkar varje enskild medborgare inom EU. / As a member of the European Union (EU), nations commit to accommodate its national legislation to EU law. An example of this is the regulation of value added tax (VAT). The purpose with the regulation of VAT is to create and stimulate the internal market within EU, without differences between the member states. The VAT is harmonized through the VAT Directive, which every member state is obligated to comply with. The implementation of a directive imposes an opportunity for the member states to make their own interpretations and determine how the implementation shall be handled, as long as the result of the directive is fulfilled. However, several claims have been raised in the Court of Justice of the European Union, claiming failure to fulfil an obligation under the Directive on the common system of VAT. This is based on the Commission’s view that member states do not comply with its obligations within the VAT Directive. Thereby arises the question of; how the constitutional rights of EU actually gives the member states an opportunity to interpret the implementation of the VAT Directive into national legislation. In the thesis this question is set in relation to EU Treaties, legal principals and an analysis of case law in the areas of VAT groups and reduced tax rates. The thesis concludes that the member states have a limited discretion for implementation of the VAT Directive. EU Treaties, principles and case law do not give the area of discretion that has been interpreted. Furthermore there is an uncertainty about the area of application and the principle of neutrality. Therefore member states cannot ensure protection against failure to fulfil an obligation under the Directive on the common system of VAT. Thus, there is a legal uncertainty in the question of discretion regarding the implementation of the VAT Directive, which affects all citizens within the EU.