Avvikende eierbegrep skaper utfordringer for transaksjoner i fiskerinæringen

22 May 2012

Spørsmålet om hvem som rettslig sett skal anses som eier av et formuesobjekt har betydning i flere relasjoner, også for fiskefartøy og fiskerettigheter, som ikke sjelden er gjenstand for en […]

Spørsmålet om hvem som rettslig sett skal anses som eier av et formuesobjekt har betydning i flere relasjoner, også for fiskefartøy og fiskerettigheter, som ikke sjelden er gjenstand for en rekke transaksjoner mellom selskaper for på best mulig måte å strukturere de ressursene som fartøy og fiskerettigheter representerer.

Det er ikke uvanlig at fartøy og fiskerettigheter overdras til et annet rettsubjekt, under forutsetning av videre overdragelse av fartøy og de samme fiskerettighetene, eller med andre fiskerettigheter, enten til en tredjepart (trepartsavtale) eller tilbake til overdrageren.

Fiskerilovgivningen stiller krav om eierskap for utøvelse av fiske, (Les mer her) men innholdet i kravet kan avvike fra den skattemessige forståelsen av eierbegrepet. Dette skaper utfordringer for næringen ved transaksjoner og det er viktig at man holder tungen rett i munnen ved utformingen av avtaleverket.

På skatterettens område vil spørsmålet om hvem som skal anses som eier av formuesobjektet blant annet få betydning for hvem som har plikt til å svare formuesskatt av verdien, hvem som har plikt til å svare inntektsskatt av avkastningen, krav på fradrag for vedlikehold og rett til avskrivning. Videre har eierposisjonen betydning for det skatterettslige realisasjonsbegrepet, som i sin tur får betydning for tidfestningen av eventuell gevinst eller tap, og derigjennom skatteplikt eller fradragsrett.

For skatterettslige formål skal man i utgangspunktet legge det privatrettslige eierbegrepet til grunn. Her deler man opp eiendomsretten til et formuesobjekt i en rekke ulike råderetter. Dette kan være de juridiske råderettene som rett til å selge fartøy og fiskerettigheter, gi de bort eller for eksempel pantsette de. Videre har man den faktiske råderetten, slik som retten til å bruke fartøyet og utnytte fiskerettighetene i det alminnelige fiske, samt retten til å oppbære avkastningen av fisket.

Ved transaksjoner må man altså klarlegge tidspunktet for eiendomsrettens opphør for avhenderen, og tidspunktet for når erververen får eiendomsretten. Dette skjer gjennom en tolkning av avtalen som ligger til grunn for transaksjonen. Det er ikke uvanlig at den juridiske råderetten etter avtalen vil overføres fra selger til kjøper allerede ved inngåelse av avtalen, men at det faktiske råderetten først går over på det avtalte tidspunkt for levering av fartøyet.

Retten til avkastning på fartøy og fiskerettigheter vil som regel følge den faktiske råderetten, men man kan tenke seg avvikende avtale, slik at for eksempel kjøper skal ha rett til avkastning av det fisket som skjer mellom avtaleinngåelse og levering av fartøy, endog kan det være avtalt at tredjepart skal ha rett til avkastningen. I trepartsavtaler kan opprinnelig kjøpers eierrådighet være så begrenset at han ikke har rett til noe annet enn å avhende fartøy og fiskerettigheter til tredjepart.

Som vi ser ovenfor er det en rekke ulike transaksjonstyper og privatrettslige avtaler som får betydning for det skattemessige eierbegrepet, slik at det ofte er utfordringer med å klarlegge dette, slik at beskatningen blir riktig. Det må imidlertid foretas en helhetsvurdering av de ulike råderetter og hvordan disse kan utnyttes, for å klarlegge hvem som skal anses som skattemessig eier og på hvilket tidspunkt. På fiskerirettens område vil det etter vårt syn veie tungt ved spørsmålet om eierrett, hvem som har rett til avkastning av fartøy og fiskerettigheter.

På den annen side krever utnyttelse av fiskerettighetene tillatelse og/eller samtykke fra offentlig myndighet, som i sin tur forutsetter for å gi slikt samtykke, at den juridiske rådigheten er overført til den som skal utnytte fiskerettigheten. Dette medfører at det ”fiskerirettslige” eierbegrepet kan avvike fra det privatrettslige og da også det skatterettslige, slik at man ikke får symmetri ved behandlingen av dette. Videre er det fra offentlig myndighets side åpnet for ”midlertidig erverv” der man fiskerirettslig anser eierrådigheten å ha gått over. Skattemessig vil man imidlertid kunne måtte anse dette som fartøyleie, slik at eierrådigheten ikke har gått over i skattemessig forstand, men dette er langt fra sikker rett. For partene vil den skattemessige behandlingen føre til to vidt forskjellige resultater.

På grunn av dette avviket i innholdet av eierbegrepet, er det særdeles viktig at avtaleverket som regulerer transaksjonen tar høyde for dette, slik at de fiskeri- og skatterettslige konsekvenser av transaksjonen blir slik partene hadde forutsatt, og at man ikke får noen ubehagelige overraskelser i løpet av transaksjonsperioden eller etter gjennomføringen av transaksjonen.

Om forfatteren

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