En analyse af ligninglovens § 3
Oversat titel
Analysis of section 3 of the Danish Tax Assessment Act
Forfattere
Andersen, Camilla ; Rasmussen, Pernille Flarup
Semester
4. semester
Uddannelse
Udgivelsesår
2022
Afleveret
2022-05-19
Resumé
Specialet beskriver og analyserer omgåelsesklausulen i ligningslovens § 3, der udspringer af EU’s skatteundgåelsesdirektiv (ATAD) artikel 6. Fokus er på de kumulative betingelser i § 3, stk. 1, som retter sig mod misbrug af dansk skatteret og skattefordele efter EU-direktiver, og på hvordan disse betingelser anvendes i dansk administrativ praksis. Med en retsdogmatisk tilgang gennemgås baggrunden for 2018-ændringen (L 28) med sigte på at modvirke aggressiv skatteplanlægning og sikre beskatning dér, hvor indkomsten skabes, samt udviklingen i EU- og OECD-regi (bl.a. BEPS). Anvendelsen i praksis belyses via Skatterådets bindende svar, herunder SKM2017.333.SR og flere afgørelser fra 2020–2022. Analysen viser, at myndighedernes vurderinger overordnet koncentrerer sig om tre betingelser: 1) om der opnås en skattefordel, 2) om hovedformålet eller et af hovedformålene er at opnå denne fordel, og 3) om fordelen strider mod formålet med de relevante skatteregler. På trods af en indledende mangel på vejledning peger praksis på, at bestemmelsen i stigende grad har fundet sit ståsted. Afslutningsvis drøftes i hvilket omfang § 3 må anses for at have haft den tilsigtede virkning.
This thesis describes and analyzes the anti-avoidance clause in section 3 of the Danish Tax Assessment Act, which derives from Article 6 of the EU Anti-Tax Avoidance Directive (ATAD). The focus is on the cumulative conditions in section 3(1), aimed at preventing abuse of Danish tax law and tax benefits under EU directives, and on how these conditions are applied in Danish administrative practice. Using a doctrinal legal method, the thesis reviews the background to the 2018 amendment (Bill L 28) designed to curb aggressive tax planning and ensure taxation where income is generated, alongside EU and OECD developments (including BEPS). Practical application is examined through selected binding rulings from the Danish Tax Council, including SKM2017.333.SR and several decisions from 2020–2022. The analysis shows that authorities primarily emphasize three tests: 1) whether a tax advantage is obtained, 2) whether the main purpose or one of the main purposes is to obtain that advantage, and 3) whether the advantage defeats the object or purpose of the relevant tax rules. Despite an initial lack of guidance, emerging practice suggests the provision is finding its footing. Finally, the thesis discusses to what extent section 3 has achieved its intended effect.
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