Sökning: "RÄTTSVETENSKAP JURIDIK"

Visar resultat 16 - 20 av 164 avhandlingar innehållade orden RÄTTSVETENSKAP JURIDIK.

  1. 16. 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

  2. 17. Förvaltning som verksamhet – bidrag till offentligrättens allmänna läror : Administration as activity: Contributions to the general theory of public law

    Författare :Tormod Otter Johansen; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; offentlig rätt; allmänna läror; förvaltningsrätt; rättsvetenskap; offentlig förvaltning; rättsteori;

    Sammanfattning : The thesis gives a contribution to the general theory of administrative and public law in order to develop a systematic and conceptual framework for better and more realistic descriptions of public administration. The central claim is that administrative law should take as its starting point the fact that public administration is concrete activity. LÄS MER

  3. 18. Swedish donor offspring and their legal right to information

    Författare :Jane Stoll; Gustav Svensson; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; donor offspring; right to know origins; Rättsvetenskap; Law; Private law;

    Sammanfattning : All donor offspring conceived under the Swedish Genetic Integrity Act or the now-repealed Act on Insemination, from gametes donated after 1 March 1985, have the right to obtain identifying information about the donor when they are sufficiently mature. Despite this, studies undertaken in Sweden and abroad reveal that many donor offspring will never be able to exercise their right to information because their parents do not tell them how they were conceived. LÄS MER

  4. 19. Law in Integrated and Adaptive Governance of Freshwaters : A Study of the Swedish Implementation of the EU Water Framework Directive

    Författare :Johanna Söderasp; Christina Allard; Carina Lundmark; Maria Pettersson; David Langlet; Luleå tekniska universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; water framework directive; integrated; adaptive governance; adaptive management; law; environmental law; freshwater; Law; Rättsvetenskap;

    Sammanfattning : Water is essential for sustaining life and providing ecosystem services for different human needs. In 2000, the European Union Water Framework Directive (WFD) was adopted against the background of increasing pressure on the waters of Europe. LÄS MER

  5. 20. 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