Sökning: "Hanna Grylin"

Hittade 1 avhandling innehållade orden Hanna Grylin.

1. 1. Passivitetsrätten vid skattetillägg

   Författare :Hanna Grylin; Eleonor Kristoffersson; Börje Leidhammar; Mats Höglund; Högskolan i Gävle; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; The right to silence and the right against self-incrimination; tax surcharge; tax return; obligation to submit information;

   Sammanfattning : When a taxpayer fails to fulfill the obligation in Chapter 30 Section 1 and Chapter 31 Section 3 of the Swedish Tax Procedure Act, skatteförfarandelagen (2011:1244), the STPA, to submit information about his or her taxable income, he or she becomes liable to pay a tax surcharge. Decisions about tax surcharges can be made in both administrative and criminal proceedings. LÄS MER