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The taxpayer’s intentions: Subjective prerequisites in tax law

Author

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  • Påhlsson Robert

    (School of Business, Economics and Law, University of Gothenburg, Gothenburg, Sweden)

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.

Suggested Citation

  • Påhlsson Robert, 2017. "The taxpayer’s intentions: Subjective prerequisites in tax law," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 121-134, November.
    • Handle: RePEc:vrs:notajo:v:2017:y:2017:i:1:p:121-134:n:9
    DOI: 10.1515/ntaxj-2017-0009
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