Sökning: "EU-rätt"

Visar resultat 6 - 10 av 54 avhandlingar innehållade ordet EU-rätt.

  1. 6. Fair Trading Law in Flux? : National Legacies, Institutional Choice and the Process of Europeanisation

    Författare :Antonina Bakardjieva Engelbrekt; Josef Drexl; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; European law; EU-rätt; Comparative law; Komparativ rätt; Competition law; Marknads- och konkurrensrätt; Legal Science; rättsvetenskap;

    Sammanfattning : .... LÄS MER

  3. 7. Utflyttningsbeskattning av kapitalökningar : En skattevetenskaplig studie i internationell personbeskattning med fokus på skatteavtals- och EU-rättsliga problem

    Författare :Katia Cejie; Kristina Ståhl; Mattias Dahlberg; Mats Tjernberg; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; utflyttningsskatt; kapitalökningar; kapitalvinster; orealiserade värdeökningar; OL-regler; OR-regler; UL-regler; UR-regler; skatteavtal; internationell juridisk dubbelbeskattning; OECD:s modellavtal; nordiska skatteavtalet; artikel 13 5 ; OECD; skatteavtalstolkning; regelkonkurrens; skatteavtalsrättslig arbetsmetod; ömsesidiga överenskommelser; EU-rätt; EU-domstolen; direkt beskattning; EUF-fördraget; C-9 02 Lasteyrie; C-513 03 van Hilten; C-470 04 N; restriktionsprövning; diskriminering; restriktionsprövning; effektiv skattekontroll; skatteundandragande; skattesystemets inre sammanhang; fördelningsargumentet; C-446 03 Marks Spencer; Financial law; Finansrätt; Europarätt; European Integration Law; Fiscal Law; Finansrätt;

    Sammanfattning : The objective of the thesis is to identify and critically analyze some of the problems which arise due to emigration taxes on capital gains for individuals in relation to tax treaty law and EU law. An emigration tax is an income tax rule which applies when an individual transfers residence from one state and thereby becomes a resident of another country. LÄS MER

  4. 8. Att motverka skatteflykt : En komparativ studie av generella åtgärder mot skatteflykt i Sverige och Danmark i ljuset av skatteflyktsdirektivets allmänna regel mot missbruk

    Författare :Richard Croneberg; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Skatteflykt; Komparativ rätt; Skatteflyktslagen; realitetsgrundsætning; skatteflyktsdirektivet; ATAD; EU-rätt; Skatterätt; Skatterättslig tolkning; Missbruk; GAAR; generella skatteflyktsregler; ligningsloven § 3; skatteplanering; aggressiv skatteplanering; Tax avoidance; Abuse; GAAR; ATAD; Comparative law; Tax Law; EU law;

    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

  5. 9. Konkurrenslagen och konkurrensbegränsande offentliga regleringar

    Författare :Eva Edwardsson; Ulf Bernitz; Jens Fejoe; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; European law; Europarätt; konkurrensrätt; konkurrenslagen; konkurrensbegränsande; regleringar; EG-rätt; EU-rätt; European law; EU-rätt; Europarätt; European Integration Law;

    Sammanfattning : The dissertation addresses the problem of how conflicts between the Swedish Competition Act (SFS 1993:20) and anti-competitive state regulations are to be solved. The study focuses on the legal situation in Sweden after 1993, when a new competition law was enacted and after the Swedish Membership of the European Union 1995. LÄS MER

  7. 10. Compensation of Losses in Foreign Subsidiaries within the EU : A Comparative Study of the Unilateral Loss-Compensation Mechanisms in Austria and Denmark

    Författare :Anna Gerson; Björn Westberg; Niels Winther-Sørensen; Bertil Wiman; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Losses; group taxation; loss relief; neutrality; single-entity approach; horizontal equity; ability to pay principle; double dip; arbitrary income shifting; permanent income shifting; Financial law; Finansrätt; European law; EU-rätt;

    Sammanfattning : This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. LÄS MER