Skattenytt and Sensk Skattetidning - again

WebJournal on International Taxation in Sweden, WITS, no 1/2013


Skattenytt and Svensk Skattetidning – again.

As you surely are aware of I have had a long history of disagreements with Sweden's two major tax journals Skattenytt and Svensk Skattetidning which has had the result that a very large number of articles I have submitted for publication have been denied such publication. See my February 2012 blog ”How not to write an article for Skattenytt or Svensk Skattetidning” and also WITS no 9/2012. It is of course very disappointing after having devoted so much time and effort to put on paper one's thouhgts and opinions on issues which are intellectually quite demanding and contentious to have them denied publication. These denials have all taken place after my professional retirement from The Institute of Foreign Law in 2001. During the preceeding period at the Institute spanning almost twenty years I authored a great many articles and other materials on international tax matters and was probably 'spoiled' during that time of always being published in The Institute's Law Review (IUR-meddelanden). But of course, at that time I was also the editor of that publication! A number of these articles were also submitted for (re)publishing in Skattenytt and Svensk Skattetidning and then always accepted.

The main criterias for publication must of course always be that the material is of interest to the readership and that the required quality standards are satisfied. This has, however, never constituted an outspoken reason for the publication denials I have endured. Many times, quite frustratingly no reason at all has been given for refusals! In his latest message Mr Jan Bjuvberg, the editor of Svensk Skattetidning, when refusing publication of my article on the so called Cyprus case, went so far as declaring that he would deny publication also of all future papers submitted by me!

A special problem which no doubt also comes into play when publication is considered is that the space in the journal itself is limited. This problem, which indeed I have suggested to both Skattenytt and Svensk Skattetidning, would be solved if one opens up a home page for surplus materials.

In last couple of months the following has happened in these matters:


Skattenytt

In late November last year I contacted Skattenytt and asked for a face to face meeting in order to sort out our disagreements. After nearly three (3) months I got a reply from Professor Mattias Dahlberg, who is chairman of the TOR/Skattenytt Foundation, the owner of the Skattenytt, and Mr Roger Persson-Österman who is chief editor and was informed that materials submitted for publication were scrutinized by both the editors – there are also two assistant editors - and the full editorial council which consists of ten high-profiled Swedish tax specialists. The final decisions of publication are taken jointly by the editors and the editorial council. This was a procedure that was said to have functioned well for many years. Dahlberg and Persson-Österman acknowledged my request for a personal meeting but considered there was no need therefor.

In my response hereto I declared my surprise that all decisions of publication are taken jointly by the editors and the editorial council, because this was at odds with the specific information that Mr Persson-Österman had reported earlier (in a November 2011 e-mail) emphasizing that he as chief editor ”made all decisions on publication independently and did not share this responsibility with anybody else”. I also reminded Mr Dahlberg that in late 2009 when he was editor of Skattenytt, upon submission by me of a 20 page paper on the OMX/treaty override case, (in which I criticized certain opinions that he had presented about that case in a previous Skattenytt article), had dismissed my article (as being irrelevant). And this was done within nineteen (19) minutes after receipt thereof (according to the time indication on his e-mail)! (My article (in Swedish) titled ”Treaty override” is accessible at www.skatter.se, http://www.skatter.se/?q=node/2533).


Svensk Skattetidning

As a follow up to the recent debacle with Svensk Skattetidning over my article on the Cyprus case (see WITS no 9/2012), Ms Isabel Carendi of Norstedts Publishers, and owner of Svensk Skattetidning, has raised the matter with the editorial board. She has reported that all decisions on publication ”are founded on objective grounds free from personal opinions” and that in accordance with the publication policies of Svensk Skattetidning, the refusal to publish my Cyprus article was made by majority vote of the full editorial board. It was also declared that the editorial board is under no obligation to disclose the reasons for non-publication, (which, in my view, demonstrates a deplorable disrespect for the efforts of contributing authors.)

In my Cyprus article I had applauded the (unanimous) decision by the Supreme Administrative Court (and previously the Advance Rulings Board) and had taken a critical view of an earlier article of the case in Svensk Skattetidning which was written by Martin Nilsson who had censured the Court's decision as beeing, inter alia, contrary to EU law and lacking consideration of the discrimination principles of tax treaties. Mr Nilsson is a partner and head of the Corporate Taxation group of Mannheimer Swartling Advokatbyrå. Also, he is a member of the editorial board of Svensk Skattetidning and participated in the decision to deny publication of my response to his article.

In explanation hereto Ms Carendi has declared that considering the majority voting system ”it is difficult for Martin alone to have a decisive influence on such matters”... Which of course – my comment – depends on how large the majority is....

Stockholm March 2013

Peter Sundgren