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The present paper is an analysis of Swedish law, as expressed obiter dictum in the Supreme Administrative Court decision of HFD 2012 ref. 20, regarding applicability of Swedish general anti avoidance rules in relation to tax treaty commitments. The purpose of the paper is to put Swedish law, as envisaged by HFD 2012 ref. 20, into an international perspective by drawing internationally relevant con

An examination of how thin capitalization of companies works, rules put in place to counter such behaviour, their affects and how or if such rules might help in a situation in Iceland where multinational corporations seem to be taking an advantage of such rules to avoid paying any income tax.

The Role of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations for OECD and non-OECD countries

Due to the lack of procedural rules at level of EU law and pursuant to Article 273 of the VAT Directive and Article 325 of the TFEU Member States have procedural autonomy to lay down administrative procedural rules with the goal to ensure proper collection of VAT. Because Member States are empowered with national procedural autonomy, the domestic procedural law through which EU law is exercised di

This thesis investigates the current treatment of VAT groups under art.11 of the Recast Directive and enumerates problems relating to the wording and application of the provision in the Member States. Later it offers a preffered treatment based on the interepretation of art. 11 and general principles of VAT law.

En av vår tids största utmaningar är frågan om klimatförändringar. Mänsklig aktivitet över hela världen, från en mängd olika källor, bidrar till den globala uppvärmningen. Därför återfinns klimatlagstiftning på många olika nivåer vilket leder till regelverk som samverkar med varandra på olika plan. I detta komplexa juridiska landskap försöker Europeiska Unionen etablera ett grönt ledarskap. SyfteClimate change is one of the greatest challenges of our time. Human activities all over the world from a multitude of different sectors are contributing to global warming. Therefore, climate change law exists on many different levels, creating a complex web of interacting legislation. In this multi-levelled legal landscape the European Union is attempting green leadership. The purpose of this the

This Thesis is aimed at clarifying the meaning of article 44 RVD in order to determine which legal issues arise at its implementation, both at European and at Italian level. Art 44 RVD, as the main rule for B2B intra-Community supply of services, has a fundamental impact on the assessment of VAT liability among business operators in order to define on whom, where and when the liability arises. Unc

Huvudregeln för påföljdsvalet i det svenska påföljdssystemet är att rätten ska fästa särskilt avseende vid omständigheter som talar för en lindrigare påföljd än fängelse. Fängelse är påföljdssystemet strängaste påföljd och skall väljas i sista hand. Som skäl för fängelse får domstolen enligt 30 kap. 4 § 2 st. beakta tre skäl: brottets straffvärde, brottets art och den tilltalades tidigare brottsliThe main rule in the Swedish sanction system is that the court must pay particular attention to circumstances that indicates a lighter sentence than imprisonment. Imprisonment is the sanction system’s strictest penalty and shall be used only as a last resort. As reasons for imprisonment the court may only consider three factors: penal value, crimes with presumption for imprisonment (will be referr

The mean and volatility spillover effects from the US and the aggregate European stock markets into individual Scandinavian equity markets are investigated by applying an EGARCH volatility-spillover model. Both the mean and volatility spillover effects from the US market are found to be significant. The European mean-spillover effects are small, negligible, and insignificant whereas the EU volatil

It is evident that the scope of the VAT exemption of insurance transactions is rather unclear, thus creating many “grey zones” and an atmosphere of legal uncertainty within the EU. This Thesis aims to present and clarify the rules governing the scope of the VAT exemption for “insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents” as

Sammanfattning Rapporten utgör en brandteknisk riskvärdering av Sveaplan köpcentrum och är framtagen i studiesyfte i kursen VBR054, Brandteknisk Riskvärdering, på brandingenjörsprogrammet vid Lunds Tekniska Högskola. Anläggningen omfattar cirka 8700 m2 och består av diverse butiker samt en enklare restaurang. Vid platsbesöket stod två lokaler tomma och då information gällande framtida hyresgäster Abstract The main purpose of the report is to examine the egress safety at Sveaplan köpcentrum in Eskilstuna in case of fire. Sveaplan köpcentrum is a shopping mall with different kinds of shops and a restaurant. When visiting the shopping centre two of the compartments were empty and two fictitious companies were therefore pursued. Three different fire scenarios were analyzed and simulated in th

Statistics indicate that people born abroad or people with parents born abroad have less opportunity to break into the Swedish labor market. An explanation for this is structural discrimination and to counterbalance this legislation on discrimination can be used. The Swedish Discrimination Act contains, in addition to the prohibition of discrimination, active measures such as affirmative action on

The paper explores the relevance of the WTO non-discrimination undertaking in income taxation. Particularly, the national treatment obligation and the prohibition of export subsidies are analyzed. The paper tests adequacy of the WTO case law in the light of the income tax theory and concludes that the WTO jurisprudential standards are not entirely suited to deal with subsidies provided through inc

Different treatment of investment fund has a result of double taxation or non-taxation. The Court of Justice of the European Union has stated that in principle, juridical double taxation is not in itself unlawful, as there is no obligation for Member States to adapt their own tax systems to the different systems of tax of other Member States in order to eliminate the double taxation arising from t

This thesis is a project developed with Kulturen Museum in Lund for the documentation of a wooden building from the end of the 18th century. The technology applied is 3D laser scanning. The project wanted to answer several theoretical questions through the study and to conduct a practical case analysis, which lead to the production of a 3D textured model of part of the building. The work has been

Syftet med studien är att utforska hur personer hanterar sin självpresentation på sociala nätverkssidor. Fokus ligger på hur användare förhåller sig till en heterogen publik samt hur sociala normer och det upplevda risktagandet påverkar beteendet och självpresentationen på olika digitala forum. Studien har utförts med hjälp av en kvalitativ metod och empirin består av tre fokusgruppintervjuer med

Due to various reasons like globalization and conflicts many countries are experiencing high levels of in-and outmigration. Strongly increased diversified migration has evoked a multiple reactions from the receiving societies. On the one hand, civil societies may respond positively and openly towards immigrants, but on the other hand, there have been significant changes in public and political att

Polismän i Sverige är utrustade med en laga befogenhet att använda våld för att fullgöra de uppgifter och mål som för polisens räkning ställs upp i lag, så som att beivra brott och skydda allmänheten. Härmed krävs bland annat att våldet är proportionerligt och försvarligt i förhållande till dess syfte för att det ska anses tillåtet. Vidare tillkommer en nödvärnsrätt för alla individer, och således

EU:s lagstiftningskompetens på arbetsrättens område - från Rom till Lissabon beskriver, ur ett historiskt perspektiv, hur arbetsrätten har införlivats i EU-rätten. I uppsatsen görs en analys av vad detta har inneburit och vad det kan tänkas innebära för framtiden. För ändamålet har alla genom tiderna gällande fördrag undersökts, tillsammans med ett urval av EU-domstolens avgöranden. Doktrinen har The EU’s Legislative Competence in the Field of Labour Law - from Rome to Lisbon describes, from a historical perspective, how labour law has become a part of EU law. The thesis contains an analysis of what the impact of this has been and what it is going to be in the future. For this purpose, every Treaty that has been in force during the history of the EU has been examined, together with a selec

Det övergripande syftet med denna uppsats är att redogöra för den svenska rättens överensstämmelse med EU-rätten avseende sjukfrånvarande arbetstagares rätt till årlig betald semester. En av arbetstagarnas grundläggande sociala rättigheter är nämligen rätten till årlig betald semester som slås fast i rättsakter som härrör från FN, ILO, Europarådet och EU. Rätten till årlig betald semester utgör ävThe overall purpose of this paper is to analyze if Swedish regulations are consistent with EU law in regards of workers being absent from work due to illness and their right to annual leave with pay. The right to paid annual leave is one of the fundamental social rights of workers and is enshrined in legislation arising from the UN, ILO, Council of Europe and the EU. The right to paid annual leave