Dispens från inkomstskatt

Sammanfattning: This dissertation is a study of special exemption rules in Swedish tax law. These rules are formulated as exeptions to the general rules of taxation, providing relief from tax liability in specific cases. It is a fundamental principle of Swedish law that the power of taxation - as well as other forms of public power - be exercised in accordance with the law, which in this context means duly enacted legislation by the component organ of state. The power to grant exemption from taxation must therefore also be exercised in accordance with duly enacted statutes and/or other rules.However, special exemption differs from other exeptions provided by rules in tax legislation. Application for special exemption is lodged at a special administrative body (the Special Exemption Board). Special exemption does not constitute any part of the annual assessment of the taxpayer. Furthermore, the application is dealt with under a special procedure for this purpose.This dissertation provides a review of the legal rules governing the treatment of special exemption in the field of income taxation. Attention focuses on aspects of legal certainty and efficiency in the administration of special exemption applications.The present study aims to examine one of the least explored areas of tax law. This study also discusses the particular problems of legal interpretation in the absence of judicial precedents (of the administrative courts) to which one can refer in other areas of income tax law.This study shows that the concept of special exemption is unsatisfactory as an instrument of relief from tax liability, both from the point of view of legal certainty and of efficiency in administration. The conclusion then, is that de lege ferenda rules of special exemption should be abolished and replaced by ordinary rules within theincome tax system.