8 uppsatser
When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the …
Är tolkningen förenlig med lagstiftaren syfte?
Abstract The purpose of this bachelor thesis is to investigate whether Skatteverket’s interpretation of 3:9 and 3:10 IL is consistent with the legislator’s purpose with these rules. The bachelor thesis is written with a legal approach which seeks to use all sources of law in …
En detaljstudie angående harmoniseringen av avtalsrätten inom EU
During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today’s world numerous commercial parties employ such contracts in their business transactions. The reasons for the …
The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited …
- Skatteverkets förslag till förändring
In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e …
förutsebarheten av vissa löneförmåners skatteplikt alternativt dess skattefrihet
… in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There …
There is currently an ongoing discussion in Sweden about the need for weather shelter for farm animals being kept outdoors during the winter season. Currently, the national animal welfare legislation requires weather shelter providing the animals? with access to a dry and clean …
En studie om åldersdiskrimineringsområdet i svensk rätt
The prevention of age discrimination in Sweden did not have any solvent grounds until directive 2000/78/EG was implemented into Swedish law. Today age discrimination has been banned for just over two years. This ground of discrimination has, compared to other existing grounds of …
