Full seier i Lafjord-saken

15 May 2013

Staten tapte den viktige skattesaken som har blitt kjørt frem som en prinsippsak for myndighetene. Gulating lagmannsrett hadde ikke sans for argumentene til Staten og de åtte involverte rederiene vant frem med alle […]

Champagne_googleStaten tapte den viktige skattesaken som har blitt kjørt frem som en prinsippsak for myndighetene. Gulating lagmannsrett hadde ikke sans for argumentene til Staten og de åtte involverte rederiene vant frem med alle anførsler – og fikk fulle sakskostnader.

Vi har kommentert denne saken en rekke ganger. Det er nok vanskelig for en utenforstående å følge den argumentasjon som skattemyndighetene har fremført gjennom ligningssaken, tingretten – og nå før lagmannsrettens behandling. Nå har imidlertid Gulating også sagt klart ifra at den ikke vil godta Statens argumentasjon!

Alle som har benyttet selskapsrettslig fisjon eller fusjon som instrument  for å flytte rettigheter mellom selskap har vært veldig spent på utfallet. Spesielt siden Staten ved BFU 17/2012 uttalte med brask og bram at man ikke kunne råde over fisketillatelser “privatrettslig” og dermed ble det full beskatning i alle slike saker. Dette var en linje som Staten argumenterte med etter de vant i tingretten.

Dette synspunktet ble delvis tilbakevist av Finansdepartementet i et brev til Fiskebåt rett før påske. Denne vinglete holding fra skattemyndighetenes side ble behørig notert av retten. I tillegg til at Staten ikke klarte å få på plass en troverdig argumentasjon for hvorfor “struktur-saker” skal behandles på en annen måte en “andre fisjoner eller fusjoner” ble avgjørende for utfallet.

Vi har prosedert saken og skal avstå fra å kommentere innhold og videre forløp i detalj inntil den er rettskraftig. Det er imidlertid med en viss spenning vi imøteser Staten ved Skattedirektoratets reaksjon på en så klar domsavsigelse.

Selv om den blir anket vil det være svært vanskelig for skattemyndigheten å overbevise Høyesterett om at det er et prinsippielt skille mellom struktursaker og andre saker. Vi kommer tilbake med en oppdatering.

 

 

 

 

Om forfatteren

Ulf Sørdal
Ulf Sørdal Ulf H. Sørdal har lang erfaring med fiskeri og oppdrett. Han har arbeidet med skatte- og selskapsrettslige spørsmål og vært involvert i en rekke prinsippsaker for næringene over de siste 20 år. Han har deltatt i en rekke transaksjoner og konsolidering av både oppdrett, industri og fiskeri gjennom både juridisk arbeid og praktisk forretningsutvikling. Han har og har hatt en rekke styreverv.

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