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.

Introduction: Domestic violence is a big public health problem and the hiddennumbers over victims are big. There is a lack of scientific research in the Nordiccountries when it comes to how the health- and medical care identify and care for thevictims of domestic violence. Aim: This literature review has two aims: To investigatewhat kind of methods maternal health services, child health services and gynecologyclinics in the Nordic countries use to discover women and children exposed to domesticviolence and to investigate if there are any guidelines to go by when a victim ofdomestic violence is identified. Method: A literature review. 12 articles were found inPubMed, Scopus and Cinahl and three more were included after a manual search.

Folkhälsovetenskapligt program.

Media has reported frequently about elder abuse in Sweden during the year of 2011. The authors have found an interest in elder abuse due to the attention about it and the law about the duty to report elder abuse, which is called lex Sarah. The aim was to investigate, due to quantitative method with surveys, the care givers tolerance to elder abuse, attitude and knowledge about lex Sarah. The result of the thesis was analyzed based on two theories, Lipsky?s street-level bureaucracy as well as Svensson?s, Johnsson?s and Laanemets? theory about knowledge.

Title: Consequences of diversion ? a qualitative interview study regarding illicitbuprenorphine use.In year 1999 buprenorphine was introduced in Sweden and is used in treatment for opioiddependence. An issue concerning substitution treatment programmes is the occurrence ofdiversion and the following illegal sails of buprenorphine on a black market. The aim of thisstudy was to explore how people who have used illicitly obtained buprenorphine describessuch abuse. The study was conducted using qualitative method, where a total of fiveindividuals were interviewed about past experiences of having used illicitly acquiredbuprenorphine.

Background:It is estimated that one in ten children witness domestic violence. It is of importance that children grow up in a safe environment. When they grow up with domestic violence they can lose very important skills which can be hard to gain back. Children respond to domestic violence in different ways depending on their age. Aim: The aim of this study was to enlighten children's experiences of domestic violence in their home.

Background: Physological abuse consists of threats, harassment, humiliation, telling off, refuse to talk, social isolation, abandonment as well as attitudes that lead to a feeling of insecurity and desperation. Institutional elder abuse is very elusive and an overall picture is still considered missing.Aim: The purpose of this essay was to review psychological abuse within the elderly care.Method: This essay is based on a literature study with systematic search.Result: This article review led to main categories and the result of the study is presented after these. The first ones gives a picture of the kind of psychological abuse that occured within the the elderly care. The second one deals with the possible explanations for psychological abuse within elderly care. The result showed that verbal assault was the most common form of psychological abuse against elderly.

The purpose of this study was to inquire how social workers perceive and describe financial abuse of older persons. Six qualitative interviews were carried out and the assembled data was then categorized and analyzed using a theory considering exercise of power and ageism as a theoretical frame. Previous research has shown that at least 10% of older persons have been exposed to some form of abuse or violence; however, there is a lack of research carried out in a Swedish context regarding financial abuse specifically. The six persons interviewed in this study all presented financial abuse as some kind of violence and as previous research has shown the study suggests that this is an increasing problem. Further research ought to be carried out to increase the awareness of this particular form of abuse and to facilitate discovery and development of measures to prevent financial abuse of older persons.

Young men who commit sexual abuse is a complex topic. This study is based on litterature on the subject and the material is processed through a qualitative content analysis. The study aims to study how the litterature describes the reasons why young men commit sexual abuse. It also aims to explore what is described to be effective treatment of young men who committed sexual abuse. The study found that most of the young men who commit sexual abuse comes from families where violence and psycohological abuse occurs. Many have themselves been victims of sexual abuse.

Background: Domestic violence is a globally widespread problem. One in three women will at some point during their lifetime suffer from domestic violence. These women, who come from all groups of society, often seek contact with health care and therefore the nurse plays a vital role in caring for these women.Aim: The aim of this study was to describe nurses? experiences of caring for women subjected to domestic violence.Method: Literature review based on twelve original articles.Result: The result is presented in four main themes: Lack of knowledge and education, The nurse?s approach and attitude in the encounter with women who suffered domestic violence, The nurse?s emotional challenges in the encounter with women who suffered domestic violence and The nurse?s experience of identification of domestic violence victims.Discussion: Education is important on several levels for the nurse's work with domestic violence victims. Education is required in order to efficiently identify the women, manage emotional impact and to respond to women in a professional manner..

During the time of membership in The European Union Swedish domestic policy has gone through many changes. A lot more political areas are being influenced by the EU policy. Today every ministry has got some sort of EU office. Swedish politicians are functioning on two arenas, domestic and European. At the same time Swedish membership has gone from being highly discussed to being a state of normality.

Working life is an arena that often reflects attitudes that already exist in our society. When alcohol- and drug abuse is detected among employees the employer has a statutory responsibility for rehabilitation. But the way how these employees gets to be treated is also influenced by attitudes. The purpose of this essay was to illustrate from a gender perspective how women's and men's alcohol- and drug abuse occur in working life and how the attitudes in our society towards their abuse reflect on trade life. Referring that, our intention was also to examine which consequences are given of how the individual is treated.

The purpose of this essay was to find out what alcoholics themselves mean were the way out of their drinking abuse.The questions at stake are:· What kind of context did the interviewed live in before and after the turning point?· How did the process of getting out of the alcohol abuse look like?· What different factors may have influenced the turning point, the maintenance and the interviewee's choice to stop the abuse of alcohol?· Where there any other important occurrences that may have had an impact on their decision to stop drinking?For the investigation we have interviewed three women and five men. They all have had sever problems with alcohol, but all of them also have found a way out of the abuse.Our research shows that the way out of alcohol abuse is very complex and individual. The turning point is rather a process than a single occurrence. Our research also shows that the interaction between the alcohol and important individuals in their immediate surroundings are the absolute most important factor to stop using alcohol in a destructive way but also important when it comes to maintaining soberness..

Social workers ideas about what domestic violence is influence their ability to recognize vio-lence in cases where this occurs. Social workers awareness and understanding of domestic violence can also influence the handling of these cases. Education on the subject domestic violence can increase social workers knowledge about, awareness and handling of violence. The present study aims to investigate how social workers in child protection investigations understand, recognize and interpret domestic violence and which interventions the social workers suggest. This is a qualitative vignette study in which semi-structured interviews was carried out with social workers working with child protection investigations.

Young men who commit sexual abuse is a complex topic. This study is based on litterature on the subject and the material is processed through a qualitative content analysis. The study aims to study how the litterature describes the reasons why young men commit sexual abuse. It also aims to explore what is described to be effective treatment of young men who committed sexual abuse. The study found that most of the young men who commit sexual abuse comes from families where violence and psycohological abuse occurs. Many have themselves been victims of sexual abuse.