Sökning: "Abuse of law"
Visar resultat 6 - 10 av 49 avhandlingar innehållade orden Abuse of law.
6. Om skyddet mot retroaktiv beskattning : En studie i konstitutionell rätt
Sammanfattning : What kind of protection exists concerning retroactive taxation? The purpose of this study is to examine the overall protection against retroactive taxation in Swedish law, including the European Convention on Human Rights and European Union law. Furthermore the study aims to clarify the interpretive aspects of the problem of retroactivity. LÄS MER
7. Kontraktuell lojalitetsplikt
Sammanfattning : This thesis addresses the emergence and position of a duty of loyalty in Swedish law after the execution of a contract. According to Swedish law, a party to a contract may have a duty to take reasonable care of the counterparty’s interests, a duty of loyalty (lojalitetsplikt). LÄS MER
8. Att motverka skatteflykt : En komparativ studie av generella åtgärder mot skatteflykt i Sverige och Danmark i ljuset av skatteflyktsdirektivets allmänna regel mot missbruk
Sammanfattning : This doctoral disseration examines how the structure and function of the European Union’s (EU) newly introduced General Anti-Avoidance Rule (GAAR) affects the concept of tax avoidance in its member states. Through a comparative study of the Swedish and Danish approach to combating corporate tax avoidance, the dissertation focuses on both the pre-existing provisions against tax avoidance and the rules following the implementation of the Anti-Tax Avoidance Directive’s GAAR as established in Article 6. LÄS MER
9. Förbudet mot rättsmissbruk i EU-rätten : En förändrad avvägning mellan rättssäkerhet och rättvisa i den svenska skatterätten
Sammanfattning : This dissertation concerns a legal development that is currently taking place in Sweden due to its membership in the European Union (EU). It analyses the impact of the EU legal principle on abuse of law (the abuse principle). LÄS MER
10. Tvångsvård av gravida missbrukare till skydd för fostret
Sammanfattning : Researchers have pointed out the association between exposure to alcohol during pregnancy and damage to the foetus. The offspring show an increased perinatal mortality and morbidity rate. Other substances may also cause foetal damage but without any typical adverse effects. LÄS MER