Direktlänk till inlägg 14 januari 2011

Skattesmäll på 58 miljoner för Tetra Pak

Av Maria Koller - 14 januari 2011 07:40

Skatteverket hävdar att Tet ra Pak inte prissatt interna försäljningar av tjänster inom forskning och utveckling på rätt sätt. Enligt Skatteverket har Tetra Pak AB i Lund fått ned sin omsättning genom att sätta för lågt pris på de forsknings- och utvecklingstjänster man sålt vidare till det schweiziska Tetra Pak International SA.

Tetra Pak hävdar å sin sida att Skatteverket vid tidigare revisioner accepterat ett vinstpåslag på 3 procent för de forsknings- och utvecklingstjänster som Tet ra Pak i Lund sålt vidare inom koncernen. Tetra Pak menar också att konkurrensen inom serviceindustrin är hög och att den interna prissättningen speglar detta.

Skatteverket menar där emot att vinstmarginalerna inom forskning och utveckling är på en helt annan nivå än för den typ av servicebolag som Tetra Pak jämför med.

Skatteverket framhåller också det faktum att bolaget i Schweiz med 180 dagars varsel kan säga upp avtalet om forskning och utveckling med Tetra Pak i Lund. Denna risk föranleder att Lundabolaget bör ha en högre marginal på sina tjänster, enligt Skatteverket.

Skatteverket upptaxerar därför Tetra Pak AB med 149,2 miljoner kronor för inkomståret 2009, vilket blir 41,7 miljoner kronor i skatt. Eftersom Skatteverket anser att Tetra Pak inte öppet redovisat alla upplysningar av betydelse, vilket är att betrakta som oriktig uppgift, läggs ett skattetillägg på 40 procent till den påförda skatten, vilket blir ytterligare 16,7 miljoner kronor, totalt 58,5 miljoner kronor.

En skattenämndsledamot reserverade sig mot skattetillägget.

Tetra Pak motsätter sig även grunden för skattetillägget och menar att man varit öppen med sin internprissättning.

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