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233 Uppsatser om VAT Directive - Sida 5 av 16

Fra?n passivhus till NNE-hus : va?gen till ha?llbar utveckling

sustainable development by reducing the energy use by EU:s directive of energy efficiency and the UN Convention. The second purpose is to present the technical solutions regarding ventilation and heating system that is being used in passive houses. This was done using 8 passive houses, 4 germany and 4 swedish passive houses. Even the international and Swedish system requirements for passive houses have been addressed in this project. The goal was also to explain how and why the mechanical system in passive houses has developed to the technology used today.

Utstationering av utländska arbetstagare i Sverige : Är Lex Britannia och Sveriges sätt att implementera utstationeringsdirektivet (96/71/EG) förenliga med EG-rätten?

The Latvian building company Laval un Partneri Ltd (Laval) posted Latvian construction workers at the rebuilding of a school in Vaxholm in autumn 2004. Because the company refused to sign a collective agreement with Svenska Byggnadsarbetareförbundet (Byggnads), which is the Swedish trade union for constructions workers, Byggnads put the construction site under a boycott. Next Laval sued Byggnads for damages in the Swedish Labour Court (AD) because Laval considers the boycott as well as Byggnad´s demand that Laval signs a collective agreement incompatible with EC Law. AD has now demanded a preliminary ruling from the European Court of Justice (ECJ). While waiting for the preliminary ruling from the ECJ, several important questions of principle stand unanswered.

Volymsrapportering vid terrängtransport av virke

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

Förröjning i förstagalling - vad kostar det och följer utförarna instruktionerna?

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

Vattendragens kulturarv Konsekvenser för vattenkraftens kulturmiljöer till följd av Vattenverksamhetsutredningen

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2015:23.

MiFID - Mycket att leva upp till? : En uppsats om Markets in Financial Instruments Directive

SammanfattningMiFID, direktiv om marknader för finansiella instrument är ett nytt europeiskt regelverk för den finansiella sektorn som träder i kraft den 1: a november 2007. Direktivet syftar till att förstärka konkurrenskraften för den finansiella sektorn, förbättra konsumentskyddet samt inkludera hela utbudet av finansiella tjänster och produkter. Då MiFID: s införlivande i svenska lag försenades fick de svenska värdepappersföretagen under 2007 en relativt kort tidsperiod på sig att anpassa sina verksamheter till de nya bestämmelserna. Syftet med denna uppsats är att undersöka vilka svårigheter tre svenska värdepappersföretag erfarit vid arbetet med att anpassa deras verksamheter till de nya bestämmelserna i MiFID. Vi har studerat direktivet och jämfört med nuvarande regleringar samt genomfört fyra intervjuer, varav tre med svenska värdepappersföretag av varierande storlek.

Elever med Dyslexi : Hur elever med dyslexi har upplevt sin skolgång och datorprogrammet ViTal

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

Upphovsrättens sammanställningsskydd och sui generis-skyddet för databaser. En adekvat skyddsnivå på bekostnad av informationsfriheten?

Collections, compilations and databases currently stand under a solid intellectual property protection in Sweden. This legal protection is partly a product of the old Nordic ?catalogue-rule? seen in the former 49 § of the Swedish copyright act (upphovsrättslagen) but was further extended by the implementation of the EU directive on the legal protection of databases 96/9/EG and the new sui generis-right. Since major values are represented digitally combined with the fact that Internet serves as the main provider for information a strong legal protection for databases must be carefully crafted. When crafting this kind of legal protection the right to freedom of information is balanced against the database producers? interests of property protection as well as social and public interests such as increased innovation.

EU:s jämställdhetspolitik ? ett janusansikte? En studie av EU:s jämställdhetspolitik med mammaledighetsdirektivet som belysande exempel

This bachelor thesis explores the conditions for a harmonized EU gender equality policy. Recently the maternity leave directive has been introduced by the European commission and seeks to improve the conditions for pregnant workers. The controversial subject of this maternity leave has illustrated many of the problems connected to the development of a social dimension in EU. First of all, the debate concerning the maternity leave directive in the European Parliament has shown that both sides in the parliament seem positive towards creating legislation in this matter on EU level. However, parties at the right tend to disagree to many of the amendments in the proposal, such as the maximum entitlement.

Företrädesrätt till återanställning : - En begränsning enligt bemanningsdirektivet mot arbetskraft som hyrs ut av bemanningsföretag?

In the directive 2008/104/EC on Temporary agency work there is a regulation concerning that there shouldn?t be any restrictions or prohibitions in national legislation if it can not be attributed to the public interest. According to that the purpose of this paper is to investigate whether the Swedish law about reemployment in 25 § LAS is a restriction for temporary work agencies, it?s role on the labor market and also to investigate what consequences a restriction can have from a diversity perspective. To fulfill the purpose I have been using a legal dogmatic method based on determination of the current law.I have by the legal research determined that reemployment is not a restriction for temporary work agencies.

Buller : Hur planeras en bullerfri stad?

Milosevic, S. 2014. Buller ? Hur planers en bullerfri stad?. Kulturgeografiska institutionen, Uppsatser, Uppsala universitet. This essay is about noise pollution caused by urbanization.

Den svenska kupongbeskattningen av utländska fondbolag och dess förenlighet med EU-rätten : Bör det svenska regelverket förändras

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

Avfallsförebyggande arbete i Norrbottens läns kommuner : En studie om kommunal avfallshantering och avfallsdirektivets påverkan

This study aims to evaluate the waste management in Norrbottens municipalities in key areas such as possibilities to reach the two national waste goals, information to the public, the effect of legislation, future of waste management and differences in geographic- and demographic areas. The Waste Framework Directive (WFD) issued by the EU and incorporated into Swedish law plays a major part in waste management by defining a hierarchy in five steps how waste should be treated. Interviews conducted with each of the fourteen municipalities aimed to find out what step in the hierarchy they are at and what effect the implementation of EU-legislature into Swedish law has had. Based on the interviews a diverse range of answers was found in relation to the questions asked, generally the more populated municipalities saw a more positive future of waste management, mainly because more developed infrastructure to handle waste is already in place. However the smaller the municipality is the harder it is to allocate resources for waste management and problems arise in the form of expensive transports of waste.

Mer kreativitet med fler patent? En textanalys av förslaget till nytt EU-direktiv Patenterbarhet för datorrelaterade uppfinningar och anslutande dokument.

In February 2002 the European commission put forward a proposal for a new directive on The patentability of computer-implemented inventions, but which during my work on this essay has not been decided on yet. The directive has divided the decision-makers in the union, the commission and parliament, into two different positions regarding by which range computer-implemented inventions should be patentable. The parliament has amended the commissions proposal in a substantial way and the legal process has caused a heated debate both within the unions administration and among various interest groups both in favour of and against a patent on computer-implemented inventions. The loudest protests have come from a group that feels threatened by a possible software patent: Open Source. In this study I examine both the arguments by the decision-makers and by the lobbying for and against the proposal.

Lillån : Statusbedömning enligt EU:s ramdirektiv för vatten

In Sweden, the County Administration board is responsible for improving the water quality in lakes and watercourses according to the European Union Water Framework Directive. In Västmanland county, where river Lillån is situated, the County Administration of Västmanland have the main responsibility for the aquatic environment in that area. The knowledge about the different watercourses in the chatchment of river Lillån is today limited. The aim with this study was to evaluate the ecological quality of River Lillån based on water chemistry analyses and benthic fauna investigations. The aim was also for the benthic fauna to compere different samplingsites and sampling methods with each other in order to see how the species composition changes in the river, and to see the advantages and disadvantages with different sampling tecniques.

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