273 uppsatser · sida 1 av 19
En analys av 22 kap. 5§ 4 pkt. och 7§ IL samt 17a kap. SBL
The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the …
En anpassning till EG-rätten
The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation …
En explorativ studie av välgörenhetsorganisationers marknadsföringsstrategier i relation till donatorernas engagemang
According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received …
Diskriminering inom nationell rätt?
According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received …
Uppfyller lagstiftningen dess syfte?
The Swedish legislation regarding tax reduction for gifts to nonprofit organizations was stated year 2011/12. The legislation includes tax reduction for donors if the gift refers to a nonprofit organization whose work consists with ”charity for an economical need” or ”scientific …
211) tillräcklig?
… och kostsam. _______________________ It has been widely debated whether the Swedish regulation concerning tax surcharges is in accordance with the requirements stipulated by Article 6 of the European Convention. After Sweden being convicted by the European Court of Human Rights …
Kreditgivning med bristande konsumentskydd
… this essay. These type of creditors do not come under any sanctions from the Swedish Financial Supervisory Authority as is customary for other creditors, they only need to register. Within the consumer credit legislation from 1992 there are some exceptions in the 5a, 6 and 9 §§ …
- är den svenska arbetsrätten åldersdiskriminerande?
Since several rules of law have a consideration of age, the Swedish labor law collides in many ways with the prohibition of age discrimination. The employment directives of EU were implemented in the member countries after the shift of the millennium. Sweden was the last member …
… EC-court, and Sweden lost. In July 1, 2005 the directive was implemented in Swedish legislation. The regulations were incorporated in the optional Working Hours Act. Because of binding collective agreements, the regulation was not affected until January 1, 2007. At the prospect …
INGEN LAG ” STRAFF” ABSTRACTThe thesis deals with a gap in the Swedish legislation concerning the criminal responsibility under which military personnel act in international peace operations. According to international treaties called Status of Forces Agreements, military …
… regarding the food-safety issues in the EU. This report discusses how the Swedish authorities are dealing with the new legislation in Sweden. Further on the report presents how the food safety officers in the municipalities in Sweden are implementing this new legislation in …
… is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the …
En tolkning i ljuset av CFC-lagstiftningen
… is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the …
… their meat, fur or wool are used. All rabbits in Sweden are protected by the Swedish animal welfare legislation. For rabbits held as pets, in laboratories or at zoos there are more detailed rules or regulations that defines for example how much space the rabbit must have or how …
Bör det svenska regelverket förändras
Abstract The 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 …
