Sökning: "Institutionen för handelsrätt"

Visar resultat 1 - 5 av 18 avhandlingar innehållade orden Institutionen för handelsrätt.

1. 1. Une interprétation de la directive sociétés mères et filiales du 23 juillet 1990

   Författare :Cécile Brokelind; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International private and public law; Industrial and commercial law; handelsrätt; Associationsrätt; Internationell rätt;

   Sammanfattning : At the crossing between Community law and international tax law, this thesis analyses and compares the Member States' legislation implementing the Parent/Subsidiary Directive of 23 July 1990. Of special interest, the different levels of compliance towards Community law have been proved to be the major obstacle to the harmonisation’s process underlying in the Directive. LÄS MER

3. 2. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities

   Författare :Oskar Henkow; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Directive; consumption taxation; indirect taxation; EC law; European Union; banking; financial activities; VAT; Financial services; value added tax; European VAT; Industrial and commercial law; Associationsrätt; handelsrätt;

   Sammanfattning : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. LÄS MER

4. 3. Logistik och juridik. Moderna affärsförbindelser och kontrakt som utmaningar för förmögenhetsrätten

   Författare :Mari Olander; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; renewal; 3PL; risk management; supply chain management; legal; Property law; abductive method; contract; business relationships; challenges; logistics; 4PL;

   Sammanfattning : This thesis is about the relationship between the legal system and the ways firms organize their economic activities. When firms apply new business models and establishing new forms of relationships, as e.g. in logistics, the law must "keep up" and evolve with them. LÄS MER

5. 4. The sole trader's assets and liabilities - a tax law study on the importance of accounting to the demarcation of business activity

   Författare :Peter Nilsson; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allocation of assets and liabilities; företagsbeskattning accounting to the demarcation under tax law; god redovisningssed; bokföringsmässiga grunder; det rättsliga sambandet mellan bokföring och skatterättslig inkomstberäkning; allokering av tillgångar och skulder; income calculation method; legal standard of generally accepted accounting principles;

   Sammanfattning : Sweden is a typical small-business country and, based on the numbers, a clear majority of the companies operate as sole traders. Unlike limited companies and other legal entities, which classify all income as business income, the income or expenditures of private persons are classified as either business, service or capital income. LÄS MER

7. 5. State aid to the banking sector

   Författare :Catrin Karlsson; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Common and pubic interest.; competition; banking sector; State aid law;

   Sammanfattning : This thesis examines the state aid rules of the European Union and the application of these rules on banks. The primary problem that is addressed is what conditions should be fulfilled in order for state aid to banks to be declared compatible with the Common Market according to article 107 3 FEUF. LÄS MER