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.

Since the breakdown of the Soviet Union, more than fifteen revolutionary yearshave passed. Estonia and Latvia have undergone a change from communist statesto members of the European Union. As in so many other post-communist statescorruption has been a problem. However, Estonia has since the independence hada lower degree of corruption than the neighbour country Latvia. The main purposeof this thesis is to explain why so.

In the last decade the Italian authorities have tried to adapt themselves to a united European asylum system, in the European Union, through the adoption of legal reforms, intended to improve the conditions of asylum seekers in Italy. Despite these reforms, asylum seekers and refugee?s living conditions are far from covered. The aim of this study is to explore the different functions of social work in the Italian reception process regarding unaccompanied minors and their implications on the wellbeing of the unaccompanied minors. This study was conducted through several interviews with both social workers, which in some way worked with unaccompanied minors, and the unaccompanied minors themselves.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

This study aim?s to examine how conceptions regarding culture and ethnicity influence the daily work of personnel in integration projects financed by the European Social Fund (ESF). The method of this study was individual semi-structured interviews with nine persons working in three different projects. The reason why we have chosen these specific projects was because of their work with immigrant participants. Concepts that our study is based on was culture and ethnicity, but also the theory considering in-groups and out-groups.

This bachelor?s thesis aims to examine how the ?New Pact on Migration and Asylum? construct the discourse on ?sustainable migration? and ?efficiency? in the European Union. The new jurisprudence concerning migration and asylum in the European Union seeks to establish a more ?fair, efficient and sustainable migration and asylum system?. To analyze the discourses, a critical discourse analysis is applied to the former asylum regulation, Dublin regulation III, a revised and withdrawn proposal, Dublin regulation IV, and future legislation.

 Euro barometer surveys show quite an astonishing change in Turkish opinion towards European Union. In 2004, 73 % of the population considered EU as a good thing. In 2008, only 49 % were of the same opinion. At the same time, skepticism towards European integration is explained differently in earlier research. Some scholars claim that partisanship may explain attitudes of citizens better than ?cost and benefit? approaches.

The aim for the project was to develop a risk analyse tool for measuring the fire safety level in Cultural Heritage buildings of Visby, Gotland. In 1995 Visby were taken into the Unesco:s World Heritage List with the explanation ?Visby is an outstanding example of a Northern European walled Hanseatic town which has in a unique way preserved its townscape and its extremely valuable buildings? One of the demands for the tool was that it should be easy to use and result into a ranking level in examined buildings. The user of the tool is recommended to be personnel in the fire department. To develop the tool a Multi Attribute Decision Making (MADM) method was used.

This graduation paper is based on my interest for wood and its different tonal quality?s.After some time of thinking I decided to write my paper on the tonal difference between two of the most common woods in guitars, East Indian Rosewood and European Maple. I had built two identical guitars before my graduation paper in which the difference was the wood the back and sides were made of. One was being made of East Indian Rosewood and the other being made of European Maple.I chose to speak with a number of people with different angle of approach to the two kinds of wood and its tonal difference and quality?s.

The aging population is a challenge for Europe and there must be cooperation between EU member states to join the challenge to meet. The purpose of this study is to describe and analyze the EU's ability to influence older people's health, based on experiences from a selection of European officials and on a review of the EU's common strategies. The authors studied and problematize the implementation of the strategies that the EU has negotiated for the work against the elderly poor health, with a view of member countries have different conditions. Using qualitative methods, we have collected and processed statements from targeted interviews and publications by a range of European policies. The material was then analyzed from implementation theory and organizational theory, and based on results of previous research. The result shows that the EU is developing common strategies and coordination methods to the aforementioned challenge to meet. The results also show that the differences existing between Member States causes implementation difficulties of the common strategies. The study states ultimately decide that there should be common strategies to facilitate the work of Member States when it comes to countering the elderly poor health.

Textbooks are a very influential medium considering the fact that they often introduce students to information they have never read or heard about before, and as such they become very important in forming students? opinions on different matters. In this study I have taken a closer look at five textbooks in history that are currently being used in the Swedish upper secondary school. My aim has been to find out how East Asia is pictured and also how much space East Asian history is given in these textbooks with the postcolonial theory as theoretical basis. My study shows that East Asia is given very little space compared to Europe in these books, with an average of less than a twentieth of the number of pages that deal with European history.

EU direktiv 2005/0182 röstades igenom i början av år 2006. All trafik-data kring Internet- och telekommunikation ska lagras mellan sex må-nader och ett år. Direktivet kommer innebära gemensamma regler för EU:s medlemsstater. Syftet med direktivet är att data ska lagras för till-gänglig vid utredning, avslöjande och åtal av grov organiserad brottslig-het och terrorism.Studien innehåller tre problemområden som behandlar andra gällande direktiv och konventioner, personlig integritet och etik. Först undersöks det nya direktivet i relation till European Convention on human rights (ECHR) Vidare förs diskussioner kring lagring av trafikdata och lokali-seringsdata i förhållande till personlig integritet.

This is a qualitative study aiming to find out how and why teachers work with art, music and movement in the English subject in the early years. In this study we have conducted a background study of previous research and as a starting point and as a point for reference we have relied on education policy documents like The Common European Framework of Reference for Languages and the Swedish curriculum for the English school subject. Our research has consisted of interviews with six teachers and ten observation occasions in a total of three different primary schools. Our result show that there seems to be a consensus in both theory and praxis when it comes to integrating art, music and movement in learning and teaching of English in the early school years. The use of methods including art, music and movement in early language learning seems to promote the language development for all students but especially for young learners that require extra support for their language development.

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.