Findings at a glance
- Traceability of the calculation
- Completeness of the data basis
- Burden of proof and its reversal
2× exceeded · 1× met
Traceability of the calculationexceeded
The tax is to be set at what appears reasonable in light of the information in the case.
CitationSkatteförfarandelagen (2011:1244), 57. Kap. § 1
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Completeness of the data basisexceeded
Estimation applies where the tax or its basis cannot be calculated reliably because of defects or insufficient records.
CitationSkatteförfarandelagen, 57. Kap. § 1
What we provideA full census across all accounts, suppliers and product groups. No sampling is used; 100 per cent is the upper limit and cannot be exceeded by any method.
Further information — 1 axes
Burden of proof and its reversalmet
The tax authority bears the burden of proving that the conditions for discretionary taxation are met.
CitationSkatteförfarandelagen, 57. Kap. · Rättslig vägledning Skatteverket
What we provideThe evidence is prepared so that the reversal of the burden remains traceable and the counter-evidence engages with the calculation, not with the objection.