Browsing by Author "Emblad, Patrik"

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    Det civilrättsliga i svensk inkomstskatterätt
    (2020-09-16) Emblad, Patrik
    The relationship between tax law and private law has been discussed extensively in the legal sources of Swedish income taxation. However, what is meant by private law has not been elaborated or problematized to any greater extent. The legal sources of Swedish income taxation seem to presuppose private law as something given; an external entity that tax law relates to. In this thesis I set out to critically analyze this premise by using discourse theory and immanent critique. When doing this I depart from a distinction between two different perspectives on private law: substantialism and functionalism. This distinction appears in the private law literature as a way of describing the differences between the continental legal culture and the Nordic legal culture. The former tradition is characterized by substantialism, which means that concepts and rights are seen as having a substance. Consequently, legal problems are primarily solved by making deductions from legal concepts. The latter tradition is characterized by functionalism, according to which concepts are seen as relative. Legal problems are solved by balancing different interests and by regarding the consequences of different solutions. In my thesis I show that the treatment of private law within Swedish income taxation is dominated by substantialism. I problematize this treatment of private law by showing that private law concepts and private law rights to a large extent can be understood in contradictory ways. Consequently, the reference to private law can support contradictory solutions to tax law problems. I further on show how the understanding of the relationship between tax law and private law changes when private law is addressed through a functionalistic perspective instead. This perspective is underpinned by pragmatism and strives to make visible the underlying ideological interests that are being reproduced and protected through the reference to private law when solving tax law problems.
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    Rätt inkomstskattesubjekt. Med inriktning på vinster vid avyttring av tillgångar.
    (2015-09-17) Emblad, Patrik; Göteborg University/Department of Law; Göteborgs universitet/Juridiska institutionen
    Frågan om vem som ska beskattas för en viss inkomst har getts förvånansvärt litet utrymme i den svenska inkomstskattelagstiftningen. Just vinster vid avyttring av tillgångar har i stort sett inte heller uppmärksammats i vare sig rättspraxis eller doktrin. Min avsikt är därför undersöka och föreslå lösningar på ett antal typfall där det blir problematiskt att utreda vem som är rätt skattesubjekt för vinster vid avyttring av tillgångar. Bl.a. behandlar jag avyttringar genom en bulvan, avyttringar där någon annan än säljaren erhåller köpeskillingen och avyttringar av s.k. etableringsrätter. Eftersom explicit lagreglering saknas består en svårighet i att finna normativt stöd för den ena eller andra lösningen. Genom en studie i hur förvärvsinkomster och aktieutdelning har knutits an till olika subjekt i rättspraxis och doktrin har jag kunnat fastställa inom vilka ramar som inkomstallokeringen har att hålla sig med hänsyn till legalitetsprincipen. Inom dessa ramar har jag därefter låtit lösa varje enskilt problem genom en avvägning av fiskala intressen, skatterättslig systematik och förutsebarhet.
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    Sweden - Taxation and inequalities
    (EATLP, 2025) Dimitrievski, Nick; Emblad, Patrik