Sökning: "beskattning princip"
Hittade 2 avhandlingar innehållade orden beskattning princip.
1. Om skyddet mot retroaktiv beskattning : En studie i konstitutionell rätt
Sammanfattning : What kind of protection exists concerning retroactive taxation? The purpose of this study is to examine the overall protection against retroactive taxation in Swedish law, including the European Convention on Human Rights and European Union law. Furthermore the study aims to clarify the interpretive aspects of the problem of retroactivity. LÄS MER
2. Fåmansaktiebolag : en skatterättslig studie av alternativen särreglering och allmän reglering för beskattning av fåmansaktiebolag och dess ägare m.fl
Sammanfattning : The purpose of this dissertation is to examine whether special taxation rules for close companies and their owners are necessary, or that taxation in accordance with the general principles of income taxation will suffice. The principles of statutory interpretation of the Supreme Administrative Court and development trends in this area are described. LÄS MER