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The Nordic model: 25 years of drawing the line between earned and capital income in Finland

financing. See Government Proposal 200/1992 p. 4. Thus, a system in which the income of a natural person is divided into two different types of taxable income, namely, earned income and capital income, was introduced. Income Tax Act (1535/1992, tuloverolaki , TVL) Section 29(2). The basic idea of the Nordic model is the progressive taxation of earned income and the proportional taxation of capital income. Thus, our dualistic income tax model has just turned 25 years. In the spirit of this milestone, it is a good time to look at the reasons for which the system

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The taxpayer’s intentions: Subjective prerequisites in tax law

represent, but do not necessarily represent, subjectively oriented concepts that refer to the personal circumstances of the taxpayer. This article is one in a series of studies on the technique of statutory tax legislation that has been published in Sweden in recent years ( e . g ., Hultqvist et al . 2014 ). 1.2 To investigate tax legislation technique This study is conducted from a Swedish tax law perspective. This means, that it is the Swedish discourse and regulations that set the scope and serve as a point of departure for my investigation. The principles and

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A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

:EU:C:1999:500; Case C-17/03 Vereniging voor Energie ECLI:EU:C:2005:362; Case C-173/06 Agrover ECLI:EU:C:2007:612; and Case C-583/11 P — Inuit Tapiriit Kanatami ECLI:EU:C:2013:625. Terra and Kajus (2014) , which is the highest authoritative interpreter of the EU law Elgaard (2016a , b) . Treaty on the Functioning of the European Union (TFEU) Article 267. The comparative analysis emphasizes the teleological interpretation of the national rules on VAT grouping in order to examine the purposes and intentions for the rules. Again, this is natural for Denmark and

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