23 uppsatser · sida 1 av 2
… a less progressive income tax scale, actions against tax avoidance and raised value-added tax. The empirical analysis is primarily based on memoirs written by the key actors. I claim that the tax reform was a result of a ”supra class strategy”, with the motive to achieve the …
Förhållandet mellan 2 § skuldebrevslagen och 9 § preskriptionslagen
Abstract Value Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land …
Är beskattningen förenlig med neutralitetsprincipen?
Abstract Value Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land …
… 15% and 70%. To estimate the losses for onions in Ethiopia a supply and value chain analysis has been made. A literature review on supply chain management, value chain analysis, onion cultivation, and agricultural and logistical conditions in Ethiopia has been made in order to …
… a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables …
Tillämpningssvårigheter avseende 3 kap. 9 § 3 st. 2 p. Mervärdesskattelagen medför rättsosäkerhet
Syftet med denna studie var att undersöka vilka metoder lärare använder vid undervisning för hållbar utveckling i grundskolans tidigare år. För att operationalisera begreppet hållbar utveckling i vår studie använde vi oss av fyra av de förmågor som presenteras i Inger Björneloos …
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 …
… know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company. The seller shall then …
En skatteplanerares dröm?
… The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through …
En undersökning av de nuvarande effekterna av den sänkta restaurangmomsen
När den svenska regeringen beslöt sig för att sänka restaurangmomsen den 1 januari 2012, gjordes det för att stimulera restaurangbranschen att sänka priserna på måltiderna, nyanställa och eliminera svartjobb. Vid en sänkning av momsen frigörs kapital, ett extra ekonomiskt …
… also should be renewable. The aim of this study is to explain what kind of value municipalities experience in using certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental …
Organisation och Arbetsprocess för Skanska Sverige
… future. Weather or not the public sector should invest depends on how they value the benefits of this market in comparison to other projects and on the market and time horizon that is being pursued.
<em><em>?Ett incitament för minskad klimatpåverkan?</em></em>
… future. Weather or not the public sector should invest depends on how they value the benefits of this market in comparison to other projects and on the market and time horizon that is being pursued.
<em><em>En studie av offentlig beställares argument till partnering</em></em>
… future. Weather or not the public sector should invest depends on how they value the benefits of this market in comparison to other projects and on the market and time horizon that is being pursued.
… future. Weather or not the public sector should invest depends on how they value the benefits of this market in comparison to other projects and on the market and time horizon that is being pursued.
