Gambling and the national gambling markets has so far not been harmonised through any Community law regulation or directive. Instead gambling is covered by the general principles of Community provisions for the free movement of services article 49, and the closely connected article 43 regulating the freedom of establishment. This has been established through the case law of the ECJ. The Member Sta

The aim of this thesis is first to contribute to the theorising of the so-called ‘social remittances’. This entails an attempt to put together the reasons that qualifies the flow of social goods from migrant destinations to sending communities as remittances, as well as an endeavour to contribute to definitional clarifications on what constitutes the different natures, levels and types of these re

Internationellt har begreppet "gå på pengarna" vunnit mark och mer effekti-va förverkandebestämmelser anses vara en viktig åtgärd i kampen för att spåra och återföra utbytet av brott. Förverkande vid brott har till avsikt att verka avskräckande genom att förhindra brottslingar att dra nytta av brott samt återinvestera utbytet av brott i ny brottslig verksamhet. Vidare har förverkande somInternationally, the concept of "follow the money trail" has gained ground, and more efficient forfeiture provisions are considered an important meas-ure in the fight to track down and return the proceeds of crime. Forfeiture provisions are designed to deter crime by preventing criminals to benefit from crime and reinvest the proceeds of crime in new criminal activity. Furthermore, forfe

Mål rörande rena utflyttningsskatter har det senaste decenniet varit tämligen frekvent förekommande i EU-domstolen. Detta har i sin tur medfört att, b.la, Kommissionens fokus har riktats gentemot ifrågakommande medlemsstaters utformning/tillämpning av denna typ av skatter då medlemsstaterna i sin strävan att skydda sina respektive skattebaser gärna använder sig av utflyttningsskatter i olika utforOver the last decade there has been an increase in the number of cases that are referred to the Court of Justice of the European Union (CJEU) with regards to matters of exit taxes. Consequently, this has turned the Commission’s focus towards the outline of the respective exit tax regimes applied in the different Member States (MS). This since the MS, in their efforts to protect their respective ta

This paper departs from an interest which has grown exponentially since the beginning of the 2000s’ for cooperation between donor governments and diasporas in development initiatives directed at the diasporas’ country of origin. It notices a discrepancy between identified potential and observed practical results. In an attempt to understand this discrepancy, the thesis seeks to explore the seldom

Nya skyldigheter för utländska företag verksamma i Sverige infördes den 1 januari 2021. Trots frånvaron av ett fast driftställe i Sverige eller annan skattskyldighet, ska skatteavdrag för preliminär inkomstskatt göras från betalningar för arbete som ett utländskt företag utför i Sverige. Den innehållna skatten kan återbetalas, men tidigast efter att ett beslut om slutlig skatt har fattats efter rä