<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Tax legislation contains references to taxpayer’s intentions with their transactions. The acquisition or sale of an asset may be treated differently, for example, depending on the purpose of the person holding it. This article contains a discussion of the concept of subjective prerequisites, with particular emphasis on the role they can play in tax law. How the terms <italic>intention</italic> and <italic>purpose</italic> are actually used in the Swedish Income Tax Act (ITA) is also explored.</p></abstract>

Tax legislation contains references to taxpayer’s intentions with their transactions. The acquisition or sale of an asset may be treated differently, for example, depending on the purpose of the person holding it. This article contains a discussion of the concept of subjective prerequisites, with particular emphasis on the role they can play in tax law. How the terms intention and purpose are actually used in the Swedish Income Tax Act (ITA) is also explored.

The taxpayer’s intentions: Subjective prerequisites in tax law

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"The taxpayer\u2019s intentions: Subjective prerequisites in tax law"}

Tax legislation contains references to taxpayer’s intentions with their transactions. The acquisition or sale of an asset may be treated differently, for...

The taxpayer’s intentions: Subjective prerequisites in tax law

Article Category: Article

Publié en ligne: 27 nov. 2017

Pages: 121 - 134

Reçu: 14 sept. 2017

Accepté: 15 oct. 2017

DOI: https://doi.org/10.1515/ntaxj-2017-0009

Mots clés
Income tax, Swedish income tax, legislative technique, subjectivity, subjective prerequisites

© 2017 R. Påhlsson

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The taxpayer’s intentions: Subjective prerequisites in tax law

Article Category: Article

Publié en ligne: 27 nov. 2017

Pages: 121 - 134

Reçu: 14 sept. 2017

Accepté: 15 oct. 2017

DOI: https://doi.org/10.1515/ntaxj-2017-0009

Mots clésIncome tax, Swedish income tax, legislative technique, subjectivity, subjective prerequisites

© 2017 R. Påhlsson

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Mots clés
Income tax, Swedish income tax, legislative technique, subjectivity, subjective prerequisites