The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

Alcohol and drug abuse is something that undoubtedly exists in our society today. Our interest in this area was inspired by an earlier study of the influence of socialization on these dependencies. From this we developed new hypotheses concerning men and women?s drug and alcohol abuse. The main purpose of this study was to highlight the experiences and reflections of six women and seven men on their own alcohol or drug abuse.

The aim of the study is to examine which present conceptions of sexuality there are in treatment of substance abuse for men. The intention is to examine how staff members in these environments perceive clients? sex and sexuality as well as studying if and in that case how they work with sexuality in treatment. A qualitative method formed the methodological approach and semistructured interviews were carried out for the collection of data. Four staff members from two different treatment institutions for substance abuse were interviewed.

There are intense discussions within the European Union regarding the introduction of a European Public Prosecutor (EPP). The proposed EPP will have jurisdiction in the entire union, and will work under a unified set of rules of procedure. These procedural rules will differ from the Swedish rules of criminal procedure, especially regarding the handling of illegal evidence. The thesis describes the European legal history, especially regarding criminal procedure. The thesis also describes what the purposes and principals are in Swedish criminal procedural law, and the purposes and principals in the proposed European criminal procedural law.

This study examines social workers' perceptions of their daily work with young people who abuse alcohol and drugs. The purpose of this study was to examine how social workers' perceptions are affected by gender and main drug of choice of activities for young people who abuse. Methodically the study was conducted with qualitative interviews with social workers active in youth substance abuse treatment. The study was carried out a review of previous research in relation to empirical data for the reason to have a discussion of possible explanations of social workers' perceptions and their daily work with young people who abuse alcohol and drugs. The results showed that social workers' perceptions of their daily work with young people are about attitude, reflection and development opportunities in the practical session with the youth.

According to reports from the department of education the majority of school children consider school as a place for happiness, security and development. However, one of ten children experience cruelty and abuse on a daily basis and research shows that children are more often violated by their teachers rather than their peers. In year 2006 legislature decided that school children needed to be protected from the harmful abuse and bullying from other children as well as their teachers. Despite the law approximately 50 000 children are the victims of adult abuse in school every year. Meanwhile science also proves that teachers dare not, for different reasons, confront colleagues when witnessing violations of children.

According to reports from the department of education the majority of school children consider school as a place for happiness, security and development. However, one of ten children experience cruelty and abuse on a daily basis and research shows that children are more often violated by their teachers rather than their peers. In year 2006 legislature decided that school children needed to be protected from the harmful abuse and bullying from other children as well as their teachers. Despite the law approximately 50 000 children are the victims of adult abuse in school every year. Meanwhile science also proves that teachers dare not, for different reasons, confront colleagues when witnessing violations of children.

Alcohol and drug abuse is something that undoubtedly exists in our society today. Our interest in this area was inspired by an earlier study of the influence of socialization on these dependencies. From this we developed new hypotheses concerning men and women?s drug and alcohol abuse. The main purpose of this study was to highlight the experiences and reflections of six women and seven men on their own alcohol or drug abuse.

The purpose of this paper was to examine how clients on the unit for adults at Södemalms district administration (Stockholm, Sweden) with severe mental illness and substance abuse differs from other clients with substance abuse at the baseline and at follow-up one year later. We have used a quantitative method and analyzed material from ASI-interviews performed at the adult drug abuse unit at Södermalm during the time period 2002-2010. At the baseline the clients with substance abuse and co-occurring severe mental illness have more problems than other clients, primarily in the area of mental health. They spend more time alone and are more likely to engage in illegal activities. Interviewers assess their situation as more serious and that they need more help in all of ASI's areas of life than other clients.

The purpose of this paper was to examine how clients on the unit for adults at Södemalms district administration (Stockholm, Sweden) with severe mental illness and substance abuse differs from other clients with substance abuse at the baseline and at follow-up one year later. We have used a quantitative method and analyzed material from ASI-interviews performed at the adult drug abuse unit at Södermalm during the time period 2002-2010. At the baseline the clients with substance abuse and co-occurring severe mental illness have more problems than other clients, primarily in the area of mental health. They spend more time alone and are more likely to engage in illegal activities. Interviewers assess their situation as more serious and that they need more help in all of ASI's areas of life than other clients.

Introduction: Sexual abuse is more common than statistics show; the number of unrecorded cases is high. Sexual abuse is hard to deal with, it is associated with taboo and shame and at the same time it is a trauma to the one who has been abused which will effect the rest of that persons life. Aim: The aim of this literature review is to describe men and women?s experiences of being sexually abused. Method: A literature review, inspired by Friberg (2006), was conducted.

The purpose of this essay was to investigate the procedure surronding the abolition of the Statarsystem as well as trying to see possible motives for this abolition. In oder to do so different records from Svenska Lantarbetarförbundet and Svenska Arbetsgivarföreningen were examined. It soon became apparent that the procedure itself was not to hard. Both parties wanted the system to stop. In short, Svenska Lantarbetarförbundet´s motives were that statare did not receive a good social status and also that the system smothered statarna.

This study describes how verbal abuse is used in schools and how it affects students. As a  result of the study is a questionnaire which was distributed to 153 students at two schools in a small town in southern Sweden. Students who participated in the study were in grades 3-6 and were between 9 and 13 years old. I asked students 13 questions, which dealt with verbal abuse, some of them were check questions and some were issues that required a longer response.The results of the survey show that 108 students of 153 have ever felt verbally abused at school, slightly more girls than boys. Usually they say they have been verbally abused by their own sex and then with words like boys are more frequently offended by words of a sexual nature, whereas girls more often are offended by words that violate their appearance.The students who feel aggrieved are shown to be those students who violate others.

The aim of this study was to describe and scrutinise the position of the Swedish government on whether children should participate directly or through a representative in judicial proceedings.The main questions for this study were to find out (1) what position the Swedish government has on the subject, (2) how the position is justified, and (3) what view on children the position reflects.A qualitative design was used in the study and in order to describe the position a descriptive method was used. In the second part of the study a critical approach was used to examine and analyse the position.The main conclusions were that the position is ambiguous but that it mainly reflects, with a few exceptions, that it is better for children to be represented than to participate directly in judicial proceedings. The arguments that are given as basis for the position are short and lack both the objective and subjective grounds needed to decide the best interest of the child. The analysis of the position showed that it mainly reflects a view on children as objects and when the statement reflects a view on children as subjects, it relates to age and maturity in the child..

The frequency of innovative procurement is currently very low in Sweden. Innovative procurement is to procure unknown solutions to a defined problem or need for which it sometimes has not yet been established on the market.  Current Swedish procurement legislation does not prevent innovation procurement, however, it limits official authorities to actively work with innovative companies to develop new solutions. Furthermore, some conflicts arise between the Swedish procurement legislation and the basic principles concerning public procurement developed under EU law, which must be considered in all procurements. Additionally, there is not a specific procurement procedure designed for innovative solutions in the current legislation.On the 15th of January 2014 three new directives on procurement rules were adopted with the general objective to simplify the procurement process and to make the whole system more flexible. A new procurement procedure has also arisen called innovation partnership.