Mikael Ericson

Mikael is part of Andulf’s dispute resolution team and focuses mainly on representing private equity-related clients in commercial disputes before courts and arbitrational tribunals. Since he has a broad experience in tax and other administrative proceedings, he also regularly represents clients in such matters.

Associate and admitted to the Swedish Bar

Linkedin
mikael.ericson@andulf.com
Mikael Ericson

Education

Stockholm University (BA in Business Administration 2011) University of Gothenburg (MSc in Business Administration 2011) Stockholm University (LL.M. 2012)

merits

The Swedish Social Insurance Agency, law clerk, 2012 The Administrative Court of Stockholm, law clerk and tax drafting lawyer, 2012 – 2014 KPMG Sweden, tax lawyer / tax disputes expert, 2014 – 2018 Andulf Advokat AB, since 2018

Mentionings

Publications

Bokföringsskyldighet för fasta driftställen (Bookkeeping obligations for permanents establishments), Svensk skattetidning 2016 s. 54. Implementering av ränteavdragsbegränsningsartikeln i EU-direktivet mot skatteflykt – en komparativ utblick (Implementation of the interest deduction limitation article in the EU Anti-Tax Avoidance Directive – a comparative outlook), Svensk skattetidning 2017 s. 88. Skatteverkets bevisbörda avseende oriktig uppgift – det förlorade ledet? (The Tax Agency’s burden of proof re incorrect information – the missing link?), Svensk skattetidning 2017 s. 142. Skatteverkets bevisbörda avseende oriktig uppgift och ”det förlorade ledet” – en kort uppföljning mot bakgrund av nya avgöranden (The Tax Agency’s burden of proof re incorrect information and ”the missing link” – a short follow-up in light of new rulings), Svensk skattetidning 2017 s. 647. Ersättning för kostnader i skattemål – en enkelbottnad, dubbelbottnad eller skönsmässig prövning? (Compensation of expenses in tax cases – a single step, double step or discretionary assessment), Skattenytt 2017 s. 810. Skatteverkets kommunikationsskyldighet och begreppet ”till nackdel” (The Tax Agency’s duty to communicate and the disadvantage concept), Svensk skattetidning 2018 s. 249. Presumtion vid registrering av legal ställföreträdare i mål om företrädaransvar (Procedural presumption in cases on liability of representatives re tax-debts when the legal representative has been registered in the official records), Skattenytt, Akademisk årsskrift 2019. Rekvisitet "verksam i betydande omfattning" – ett försök till överblick av rättsläget mot bakgrund av det på riskkapitaldomarna följande avgörandet HFD 2018 ref. 31 (The prerequisite "active to a significant amount" – an attempt to overview current law in light of the ruling HFD 2018 ref. 31, which followed on the so-called private equity-rulings), Svensk Skattetidning 2019 s. 321.