A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

Abstract The overall aim of this paper is to examine the impact of ideologies and norms on a legal system. Against a background of a description of the hierarchy of norms in Swedish labour law and in European Union law, respectively, the paper aims to specifically demonstrate the problems caused by the different hierarchies of norms when implementing EU directives in Swedish labor law. The research question examines how the trade unions? right to industrial action towards an undertaker providing transnational services by posting of workers, is affected by the implementation of the Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services. The paper answers the question under what conditions the Swedish trade unions have the right to take industrial action in situations of posting of workers. Through the study of sources of law and adhering to traditional jurisprudence, this paper investigates the legislation regarding trade unions? rights to take industrial action in situations of posting of workers. In addition to the jurisprudential research, a glance at the history of ideologies is provided.

The aim of this thesis is to study the cause of Egypt´s failed development of the transition to democracy and vice versa, the reason why Turkey succeeded in democratic transition. Thesis methodology is a comparative analysis between design units Egypt and Turkey. Thus, the most similar design used in the investigation.European Commission began in 1998 to review Turkey´s political and economic reforms to fulfil the Copenhagen criteria. 2005 began negotiations on a Turkish- EU membership. U.S and Egypt have enjoyed close economic, security and democratic cooperation since 1975.

In public relations and marketing, lawsuits traditionally connote crisis. The purpose of this study is to explore the design and critical considerations concerning risks and opportunities when companies voluntarily initiate lawsuits with the partial aim to get publicity in the mass media. In the following paper, the communicative aspects of two such Swedish cases in the European Court of Justice are studied?a large corporation challenging the Swedish monopoly on gambling and a small company challenging the government on their restrictions for individuals to import alcoholic beverages. The case studies have been conducted through interviews, analysis of legal acts and press articles.

The aim of this Master's thesis is to examine the ways in which culture and cultural policy are being articulated in the process of Lund's application to become Sweden's European Cultural Capital of 2014.I have used Dorte Skot-Hansen's three cultural political rationalities: the humanistic-, the sociological- and the instrumental rationality, as well as and Jenny Johannisson's extension of those into three cultural-political discourses, as sensitizing concepts in my analysis. The questions raised are: How are the three rationalities/discourses articulated in the chosen central documents and in the process surrounding them? Which themes and arguments dominate the chosen documents?The main objects of my study have been four texts that have been produced in the applicationprocess: a Prestudy, a Plan of action, a Broschure and a Cultural policy. Along with them local political protocols, newspaper articles and other related material have been used. The research method applied was a qualitative eclectical textual analysis with emphasis on the content and on tracing the way the rationalities were expressed in the material.The rationalities were all found to be articulated in the four texts.

Since the 1st of May 2004 Cyprus is part of the European Union. The Republic of Cyprus as a whole is part of the Union, but all of the advantages of the Union membership cannot be enjoyed in all parts of the country. Since December 1963 the Cypriot administration has been separated into two, a Greek Cypriot and a Turkish Cypriot, and since 1974 the country is also territorially divided. The Greek Cypriot political administration is considered to be the legitimate representative of the Republic of Cyprus, the Turkish Cypriot administration is only recognised by Turkey. Since the disruption of the country in 1963 the UN has been trying to get the Cypriot parties to agree upon a peace solution in order to reunite the country.

This bachelor essay studies families that have migrated from countries in Europe to Sweden,and their experiences of adapting to new conditions of the Swedish welfare state. Theirexperiences are studied firstly from an institutional point of view, which refers to the family?s experience of adapting family life to Swedish family social policy. Secondly it focuses how the families experience new norms and values connected to Swedish family social policy. The main aim is to seek what problems families migrating to Sweden might be confronted with when adapting to new conditions of the welfare state.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

In the European Union and in Swedish labor law, permanent employment is the main goal for employment of workers. An exception to that rule is temporary employment. The Swedish rules relating to temporary employment have undergone several changes since the Employment Protection Act was implemented in 1974. The last reform in 2007 has received criticism by respondents for not following the Union directive on fixed-term work, which went into effect in 2001. In 2010 the European Commission opened an infringement case against Sweden, after a complaint from a Swedish employees? organization.

In order to answer the question in the title, a cross-cultural analysis of two countries was done. Countries chosen were the Republic of Latvia and the Kingdom of Spain. The need for this research was suggested by increased cross-border business activities inside the European Union, and the lack of previous studies involving new Member States. The aim of the research was to see what environmental factors influence advertising adaptation in the European Union, as well as to evaluate the applicability of a standardisation approach. According to the theory, there are three external factors that influence the creation of a global advertising.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

In Europe, the central governments are the ones to coordinate the international standards and strategies regarding GPP; Green Public Procurement. However in Spain a GPP program was introduced late and only applied to the Central Government Institutions, (AGEA) (BOE nr. 027, 2008). These means that smaller administrations, such as, Autonomous Regions, Municipalities and Town Councils were not included in the program. The absence of a national program which excludes those governments made them introduce their own criteria for GPP, and the difference in criteria varies from one government to the other.

As scholars argue, there has been a rapid diffusion of civic integration policies in Western Europe the last decade. In the light of the debate about the extent of civic integration policies, recent studies have shown that the diffusion is limited to certain countries. Despite a flurry of literature based on civic integration policies, attention drawn to the implication of these policies has been quite inferior. This paper tries to examine what civic integration policies means in relation to immigration. Are civic integration policies used as an informal tool for the purpose of limiting certain groups of immigrants? I argue in this paper that the conditional factor in the civic integration policies creates a barrier for affected immigrants and their possibilities to gain long term residence.