FöRFATTARE
Johansson, Peter

INSTITUTION
Industriell ekonomi och samhällsvetenskap / Samhällsvetenskap

SAMMANFATTNING
The purpose of this thesis is to study the Swedish rules concerning profit tax for life insurances. I have looked at the proposition (2004/05:31, sänkt avkastningsskatt för vissa livförsäkringar), and tried to determine if the profit tax is consistent with the EC-law. I did this due to the fact that the profit tax contains certain elements which may be considered to be in conflict with the treaty. In order to study this I relied on the classic judicial method i.e. laws, preparatory work, cases, and doctrine. After studying the legal judicial system I realized that there was no obvious answer to the question regarding the profit tax’s compatibility to EC-law. The reason for this is that no directly transferable custom exists within the subject area. In order to develop an opinion I collected information from doctrine and customs within similar subject areas and EC-treaty. The conclusion from this thesis is that profit tax is consistent with EC-law. I base this statement mainly on the fact that the tax rate for foreign capital insurances was lowered. These insurances are now equal to Swedish retirement insurance when it comes to taxation of profit tax. This is true as long as the foreign insurance fulfills all the other requirements in chapter 58 IL for Swedish retirement insurance.

ISSN 1404-5508 / ISRN LTU-SHU-EX--05/190--SE / NR 2005:190