skattepraksis

Skattepraksis refers to the body of practice and interpretation that governs how tax laws are applied in a given jurisdiction. It arises from decisions by courts and administrative authorities as well as official guidelines and practice notes. The term captures the practical application of tax rules in real cases, shaping expected outcomes for taxpayers and tax professionals.

The scope of skattepraksis typically includes case law from supreme or high tax courts, appellate tax tribunals, and other judicial bodies, alongside administrative rulings, circulars, and guidance issued by tax authorities. It covers areas such as income tax, corporate tax, value-added tax (VAT), transfer pricing, and penalties, among others. The practice can be expressed through formal judgments, tax appeals decisions, and policy-based interpretations that authorities publish for clarity.

Skattepraksis evolves over time as new decisions are issued. In many systems, decisions from higher courts create binding or persuasive precedent that guides subsequent rulings and administrative interpretations. Administrative guidance also evolves, clarifying how statutes should be implemented in routine taxation.

For taxpayers and advisers, skattepraksis provides a reference point for predicting tax outcomes, planning transactions, and challenging interpretations that appear inconsistent with established practice. It complements the statutory text but is not a replacement for the law; its influence depends on jurisdiction and the current landscape of decisions and guidelines, which can change with new rulings or legislative amendments.