Robert Påhlsson

Professor Emeritus

Department of Law
Visiting address
Vasagatan 1
41124 Göteborg
Postal address
Box 650
40530 Göteborg

About Robert Påhlsson

I have devoted a large part of my research to the constitutional aspects of tax law, with regard to the activities of the legislature, the courts and the tax administration. I have investigated the implications of the principle of equal treatment within the field of taxation, as well as the prerequisites for retroactivity in tax law. I have also taken an interest in more specific issues of corporate taxation and value added taxation, and examined how values can affect legal decision making.

In addition to my research, I have had many academic assignments as opponent and member of grading committees and in governmental inquiries. My teaching is primarily within the various tax rates on the School of Business, Economics and Law at the University of Gothenburg.

On other web sites

Research areas

  • The Concept of Income
  • Constitutional Tax Law
  • EU Tax Law
  • Swedish Business Income Taxation

Research in progress

  • Legislative technique: The drafting of tax law, -

Teaching areas

  • Constitutional Tax Law
  • Corporate Taxation
  • EU Tax Law

Selected publications

Grundläggande inkomstskatterätt
Påhlsson, Robert, Kleist, David, Rendahl, Pernilla, Svensson, Bo

Sidovederlag vid underprisöverlåtelse till anställda
Påhlsson, Robert
Skattenytt, :11, s. 784-94, 2019

Konstitutionell skatterätt
Påhlsson, Robert

The taxpayer’s intentions: Subjective prerequisites in tax law
Påhlsson, Robert
Nordic Tax Journal, 1:1, 2017

The Vat Exemption for health care: EU Law and its impact on Swedish law
Påhlsson, Robert
Nordic Tax Journal, January 2016, s. 1-18, 2016