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Visar resultat 1 - 5 av 24 avhandlingar som matchar ovanstående sökkriterier.

1. 1. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

   Författare :Pernilla Rendahl; Björn Westberg; Christina Moëll; Ole Gjems-Onstad; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   Sammanfattning : Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. LÄS MER

3. 2. Crossing a border : a comparative tax law study on consequences of cross-border working in the Öresund- and the Meuse-Rhine regions

   Författare :Yvette Lind; Mats Tjernberg; Jan Kellgren; Mattias Derlén; Martin Berglund; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law; jurisprudence; direct taxation; international tax law; EU tax law; tax treaties; social security law; the fundamental freedoms; disparities; reversed discrimination; legal pluralism; rättsvetenskap; direkt beskattning; socialförsäkringar; gränsarbete; diskriminering; rättspluralism; skatteavtal;

   Sammanfattning : “Crossing a Border“- A Comparative Tax Law Study on Consequences of Cross-Border Working in the Öresund- and the Meuse-Rhine Regions is a doctoral thesis on tax law and social security law focused on cross-border commuting in the two cross-border regions of the Öresund and Meuse-Rhine. Two mayor aims are addressed: (1) To analyse the problems associated with cross-border working in the Öresund region caused by the legal divergence between Swedish and Danish tax law. LÄS MER

4. 3. A castle in the air : The complexity of the multilingual interpretation of european community law

   Författare :Mattias Derlén; Pär Hallström; Barbara Pozzo; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; multilingual interpretation; EU law; EU law in Danish courts; EU law in English courts; EU law in German courts; legal culture; preliminary rulings; European Court of Justice; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   Sammanfattning : It is well known that European Union law is multilingual. Union legislation is not only published in all authentic languages but equally authoritative in each language. The European Court of Justice has discussed – and indeed made use of – this multilingual character when interpreting Community law. LÄS MER

5. 4. Mötes- och demonstrationsfriheten : En statsrättslig studie av mötes- och demonstrationsfrihetens innehåll och gränser i Sverige, Tyskland och USA : [a constitutional study of the concept and limits of freedom of assembly and demonstration in Sweden, Germany and USA]

   Författare :Thomas Bull; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Law; RÄTTSVETENSKAP JURIDIK; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK; Jurisprudence; Allmän rättslära;

   Sammanfattning : This thesis is concerned with the protection of freedom of assembly and demonstrationin constitutional law. The study includes the constitutional systems of Sweden,Germany and USA and describes the level of protection in those systems. The mainpurpose of the study is to analyse the Swedish system and to point out its strong andweak sides. LÄS MER

7. 5. Polisens rättsliga befogenheter vid spaning

   Författare :Ingrid Helmius; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Law; rättsvetenskap; juridik; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

   Sammanfattning : This thesis investigates the legal authority to use power available to police in pursuing secret surveillance to detect and take legal measures against crimes. It analysis the regulations governing different methods of surveillance, and how they balance public and private interests in legislation as well as in its application. LÄS MER