Armslængdeprincippets indflydelse på misbrugsvurderingen: Samspillet mellem LL § 2, LL § 3 og EU-Domstolens misbrugsdoktrin

Abstract

This thesis seeks to explore the relation between the transfer pricing arm’s length principle in section 2 of the Danish Tax Assessment Act (LL § 2) and the general anti-abuse rule in section 3 of the Danish Tax Assessment Act (LL § 3). The influence of the Court of Justice of the European Union on Danish law has been included. To examine the relationship between section 2 and section 3 of the Danish Tax Assessment Act (LL § 2 and LL § 3), it is necessary to analyze and establish the connection between the case law of the Court of Justice of the European Union and its interpretation in Danish law. The focus of the thesis is an examination, through a legal dogmatic method, of whether a complying arm’s length principle will exclude abuse according to the abuse doctrine developed by the Court of Justice of the European Union. Furthermore, there will be an analysis on if a deviation from the arm’s length principle will express abuse according to the abuse doctrine developed by the Court of Justice of the European Union. Through an analysis of the Court of Justice of the European Union case law, and relevant Danish administrative rulings the thesis address the potential overlap and interplay between a general anti avoidance rule and a specific anti avoidance rule. Furthermore, it will discuss the legal predictability and certainty challenges when a taxpayer complies with a specific anti avoidance rule but still can get denied by a general anti avoidance rule. The relevant case law from the Court of Justice of the European Union, is including Société de Gestion Industrielle SA (SGI) C-311/08, Hornbach-Baumarkt AG C-382/16, Lexel AB C-484/19 and X BV C-585/22. It is further used to illustrate how abuse is determined on both objective and subjective elements. Based on the analysis, it is concluded that a complying arm’s length principle will not necessarily exclude abuse. It must be followed by commercial justification, business reasons and economic reality. A deviation from the arm’s length principle doesn’t necessarily determine an example of abuse, if it can be reasoned by commercial justification, business reasons and economic reality. The analysis finds that the arm’s length principle plays a significant role in the assessment of abuse, especially in intra-group transactions. The arm’s length principle cannot, by itself be the decisive factor in an assessment of tax abuse. It must be supported by other relevant circumstances.

Kolofon: Denne side er en del af AAU Studenterprojekter — Aalborg Universitets studenterprojektportal. Her kan du finde og downloade offentligt tilgængelige kandidatspecialer og masterprojekter fra hele universitetet fra 2008 og frem. Studenterprojekter fra før 2008 kan findes i trykt form på Aalborg Universitetsbibliotek.

Har du spørgsmål til AAU Studenterprojekter eller Aalborg Universitets forskningsregistrering, formidling og analyse, er du altid velkommen til at kontakte VBN-teamet. Du kan også læse mere i AAU Studenterprojekter FAQ.

A master thesis from Aalborg University

Armslængdeprincippets indflydelse på misbrugsvurderingen: Samspillet mellem LL § 2, LL § 3 og EU-Domstolens misbrugsdoktrin

[The Influence of the Arm's Length Principle in the Abuse Assessment: The interplay between section 2 and section 3 of the Danish Tax Assessment Act and the EU doctrine of abuse]