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Automated Decision-Making in Swedish Tax Law and the GDPR

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WCLF Tax und IP Gesprächsband 2019

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Zusammenfassung

Sweden started applyingautomated decision-making in many fields of tax lawalready inthe late 1970 s. Decisions on tax deductions, social security contributions, value added tax (VAT) and excise duties are made automatically based on a tax return if itisfiledtimely and correctly. Since 1994, also routine decisions on income tax returns are automated.

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Notes

  1. 1.

    Ch. 53 s. 2 the Swedish Tax Procedure Act (2011:1244), STPA (Skatteförfarandelagen).

  2. 2.

    Regulation (EU)2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data, and repealing Directive 95/46/EC (General Data Protection Regulation).

  3. 3.

    Recitals 1 and 4 of the preamble to the GDPR.

  4. 4.

    Recital 71 of the preamble to the GDPR.

  5. 5.

    Ibid.

  6. 6.

    Ibid.

  7. 7.

    Ibid.

  8. 8.

    Ibid.

  9. 9.

    Ibid.

  10. 10.

    Article 29 Data Protection Working Party, Guidelines on Automated Individual Decision-Making and Profiling for the purposes of Regulation 2016/679 (wp251rev.01), 20.

  11. 11.

    Ibid 19.

  12. 12.

    Ibid20–21.

  13. 13.

    Ibid24.

  14. 14.

    Ibid. 27.

  15. 15.

    See also Art. 15 GDPR.

  16. 16.

    Ibid. 25.

  17. 17.

    SFS 1979:304.

  18. 18.

    See Government Bill (proposition, Prop.) prop. 1978:79:114, 18.

  19. 19.

    Government Bill prop. 1993/94:224, 13.

  20. 20.

    Ibid.

  21. 21.

    Taxeringslagen (1990:324).

  22. 22.

    Government Bill prop. 1993/94:224, 13.

  23. 23.

    Government Bill prop. 1993/94:224, 19.

  24. 24.

    Alhager, Eleonor, Deklarationer på Internet – Rättssäkert eller osäkert, Norstedts juridik 2007, 83–90.

  25. 25.

    Sec. 32 of the Administrative Act (2017:900) and Sec. 20 of the previous Administrative Act.

  26. 26.

    Government Bill prop. 2010/11:165,496.

  27. 27.

    Government Bill prop. 1993/94:224, 20–21.

  28. 28.

    Förvaltningslagen (2017:900).

  29. 29.

    Government Bill prop. 2016/17, 179.

  30. 30.

    Ibid 180.

  31. 31.

    Ibid 185.

  32. 32.

    Lag (2018:218) med kompletterande bestämmelser till EU:s dataskyddsförordning.

  33. 33.

    Government Bill prop. 2017/18:105,151.

  34. 34.

    Ibid p. 152.

  35. 35.

    Statlig offentlig utredning, SOU 2014:75.

  36. 36.

    SOU 2014:75, 15–16.

  37. 37.

    Skatteverket, Registrerades rättigheter 2019, https://www4.skatteverket.se/rattsligvagledning/edition/2019.8/368086.html#h-Automatiserade-beslut, downloaded 28.1.2020.

  38. 38.

    Ibid.

  39. 39.

    Sec. 6, 7, 10 and 40 of the Swedish Administrative Act.

  40. 40.

    Sec. 32 of the Swedish Administrative Act.

  41. 41.

    Ibid.

  42. 42.

    Sec. 38 of the Swedish administrative act.

  43. 43.

    Ibid.

  44. 44.

    See Elizabeth E. Joh, Automated Policing, Ohio State Journal of Criminal Law 15, no. 2 (Spring 2018): 559–564 (563).

  45. 45.

    862.

  46. 46.

    Skatteverket, Beslut om slutlig skatt 2020, shttps://www4.skatteverket.se/rattsligvagledning/edition/2020.1/326455.html, downloaded 8.2.2020.

  47. 47.

    Makoto Hong Chang; Hui Choon Kuen, Towards a Digital Government: Reflections on Automated Decision-Making and the Principles of Administrative Justice, Singapore Academy of Law Journal 31, no. 2 (September 2019): 875–906 (888).

  48. 48.

    Ibid.

  49. 49.

    Ibid.

  50. 50.

    Sandra Wachter; Brent Mittelstadt; Chris Russell, Counterfactual Explanations without Opening the Black Box: Automated Decisions and the GDPR, Harvard Journal of Law & Technology (Harvard JOLT) 31, no. 2 (Spring 2018): 841–888 (871–872).

  51. 51.

    Ibid, 844.

  52. 52.

    Guido Noto La Diega, Against the Dehumanisation of Decision-Making, Journal of Intellectual Property, Information Technology and Electronic Commerce Law 9, no. 1 (May 2018): 3–34, (8–11).

Author information

Authors and Affiliations

  1. University Örebro, Örebro, Schweden

    Eleonor Kristoffersson

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  1. Eleonor Kristoffersson
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Correspondence to Eleonor Kristoffersson .

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Editors and Affiliations

  1. WCLF e.V, Bad Marienberg, Deutschland

    Wolfgang W. Kraft

  2. Mainfort GmbH, Frankfurt am Main, Deutschland

    Andreas Striegel

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Kristoffersson, E. (2021). Automated Decision-Making in Swedish Tax Law and the GDPR. In: Kraft, W.W., Striegel, A. (eds) WCLF Tax und IP Gesprächsband 2019. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-32073-7_2

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