There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law. The reason for that is the different purposes of the two rule complexes, purposes that are not always compatible. Tax law terms have to, to some extent, be adaptable to different circumstances. If not, the taxation will not be enough functional or effective. Deviation from civil law terms is however sometimes made without any evident motive. The thesis treats various problems created by the use in tax legislation of terms that originally belong to private law. The terms that are considered each represent a certain legal act; they all have their own characteristics that as well have proved to vary depending on the context and the underlying legal interests that need to be fulfilled. My objective has been to identify variations and to find the causes of them. The thesis reveals many variations and differences between civil law and tax law regarding the classification of value transfers.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:liu-2459 |
| Date | January 2004 |
| Creators | Hellsten, Jacob |
| Publisher | Linköpings universitet, Ekonomiska institutionen, Ekonomiska institutionen |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | Magisteruppsats från Affärsjuridiska programmet, ; 2004:17 |
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