Sökning: "juridik"

Visar resultat 1 - 5 av 1311 avhandlingar innehållade ordet juridik.

  1. 1. Passivitetsrätten vid skattetillägg

    Författare :Hanna Grylin; Eleonor Kristoffersson; Börje Leidhammar; Mats Höglund; Högskolan i Gävle; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

  2. 2. Nordisk mervärdesskatterätt : behandlingen av utländska företag, varor eller tjänster inom ramen för nationella lagar

    Författare :Björn Westberg; Stockholms universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Mervärdesskatt; juridik; lagstiftning; Norden; Sverige; skatterätt; mervärdesskatt; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK; Financial law; Finansrätt;

    Sammanfattning : .... LÄS MER

  3. 3. The Solvency II Capital Requirement for Insurance Groups : On the Tension Between Regulatory Law and Company Law

    Författare :Britta Behrendt Jonsson; Jan Kellgren; Herbert Jacobson; Jens Gal; Linköpings universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Solvency II; insurance group; group SCR; solo SCR; own funds; hierarchy of norms; group supervision; Insurance Business Act; consolidation method; limited liability; German company law; Swedish company law; Limited Liability Put Option; Solvens II; försäkringsgrupp; gruppbaserat solvenskapitalkrav; egna medel; normhierarki; grupptillsyn; FRL; konsolideringsmetod; aktieägares ansvarsbegränsning; tysk bolagsrätt; svensk bolagsrätt; svensk associationsrätt; ömsesidiga försäkringsbolag; hybridbolag;

    Sammanfattning : Since 2016, supervision of insurance undertakings in the European Union has been based on the Solvency II legal Since 2016, supervision of insurance undertakings in the European Union has been based on the Solvency II legal framework. Insurance undertakings that are part of an insurance group must be sufficiently capitalized both at company level and at group level. LÄS MER

  4. 4. 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; Högskolan i Jönköping; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

  5. 5. The code of Concord : Emerson's search for universal laws

    Författare :Anders Hallengren; Stockholms universitet; []
    Nyckelord :HUMANITIES; HUMANIORA; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; HUMANITIES; HUMANIORA; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; HUMANITIES; HUMANIORA; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; HUMANIORA; SOCIAL SCIENCES; SOCIAL SCIENCES; HUMANITIES; Ralph Waldo Emerson 1803-1882 ; natural law; ethics; aesthetics; esthetics; politics; USA; ethics and physics; laws of nature; laws of society; laws of art; American literature; American philosophy; American history; legal philosophy; constitutional law; human rights; rule of law; Literature; Litteraturvetenskap; Theoretical philosophy; Teoretisk filosofi; Practical philosophy; Praktisk filosofi; Public law; Offentlig rätt; Other law; Övrig rätt; Theory of science; Vetenskapsteori; History of science and ideas; Idé- o lärdomshistoria; Political science; Statsvetenskap; litteraturvetenskap; Literature; Practical Philosophy; praktisk filosofi;

    Sammanfattning : The purpose of this work is to detect a pattern: the concordance of Ethics and Aesthetics, Poetics and Politics in the most influential American thinker of the nineteenth century. It is an attempt to trace a basic concept of the Emersonian transcendentalist doctrine, its development, its philosophical meaning and practical implications. LÄS MER