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The Taxpayer’s Dilemma: Navigating Mandatory Disclosure under DAC6 Between Compliance and Criminal Liability. Rethinking Nemo Tenetur in the Context of EU Exchange of Information

The rule of law is a cornerstone of modern constitutional democracies, not merely as a safeguard against tyranny and arbitrariness, but as a principle inherently connected to human rights, legal certainty, and democratic accountability. Within the European Union, recent years have witnessed growing tensions between the expansion of regulatory frameworks and the preservation of individual guarantee

The boundaries of the LPP, protected by the CFR, in tax law - An analysis of the CJEU DAC6 decisions and the conflict between primary and secondary law in taxation to understand the boundaries of the LPP

This thesis examines the boundaries of Legal Professional Privilege (LPP), protected under the Charter of Fundamental Rights of the European Union (CFR), in tax law and the conflict between primary and secondary law through an analysis of recent Court of Justice of the European Union (CJEU) decisions on the sixth amendment to the Directive on Administrative Cooperation (DAC6). The research establ

Legal Pluralism in Human Rights and Taxation - A shield against discriminatory taxation?

In tax law, taxpayer’s rights are founded on three distinct levels. The International level includes provisions found in multilateral or bilateral agreements as well as human rights instruments, such as the ECHR. The European level includes the fundamental freedoms provisions enshrined in the Treaty, the provisions set out in the EU Charter, and the general principles of EU law. At the nationa

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Iran has gone through a very rapid urbanization in the last six decades. The fast pace of urbanization of the country calls for an integrated planning to move towards sustainable urban development and resilient and livable cities. Despite five decades of history in preparation of urban plans and two decades of history since the introduction of urban management in Iran, the urban policymaking, in pIran has gone through a very rapid urbanization in the last six decades. The fast pace of urbanization of the country calls for an integrated planning to move towards sustainable urban development and resilient and livable cities. Despite five decades of history in preparation of urban plans and two decades of history since the introduction of urban management in Iran, the urban policymaking, in p

Diffusion MRI acquisition for tractography : Beyond the in vivo adult human brain

This is the third of three chapters on diffusion MRI acquisition for tractography. Tractography is performed extensively in the in vivo adult brain, and sequences used for the in vivo adult brain have been covered in detail in Chapter 7. However, tractography is also performed in ex vivo human brain, in both the in vivo and ex vivo animal brain of various nonhuman species, in the human brain durin

Becoming couture : The Italian fashion industry after the Second World War

Becoming couture is the first book to examine the history of the Italian fashion industry during the global transition brought about by the Second World War. It draws on a wide range of primary sources, some of them newly unearthed, to demonstrate that the Italian fashion industry in the Republican era continued to rely on business practices and professionals established during Fascism. Analysing

The journey of gene therapy in haemophilia - Putting the patient at the centre of the hub and spoke model

As gene therapy for haemophilia is now licensed in Europe, and the hub and spoke approach is widely promoted for its delivery and follow-up, it is essential that people with haemophilia (PwH) who are eligible and opt to have this treatment are enabled to obtain the maximum benefit. Ensuring the pathway that makes up the patient gene therapy journey is effective is key to achieving this. EAHAD and

Photosynthetic Production of Molecular Oxygen by Water Oxidation

This review deals with the production of oxygen by photo-oxidation of water, which is a topic fitting a journal devoted to oxygen. Most of the present biosphere, including mankind, depends on oxygen. Elucidating the mechanism is of importance for solving the present energy crisis. Photosynthesis evolved in bacteria, first in a form that did not produce oxygen. The oxygen-producing version arose wi

Sparse and Structured Modelling of Underwater Acoustic Channel Impulse Responses

In this paper, we consider real-time modelling of an underwater acoustic channel impulse response (CIR), exploiting the inherent structure and sparsity of such channels. Building on the recent development to model acoustic channels using a Kronecker structure, we propose a sparse block updating conjugate gradient algorithm. The method initially compensate for the drift common in underwater measure

The long-term development of the mortality gradient: Socioeconomic differences in adult life span of Swedish cohorts 1841–1920

Despite the affluence of modern societies, socioeconomic gradients in health and lifespan are widespread across the developed world. A mortality gradient by socioeconomic status (SES) is evident even in the most egalitarian welfare societies, where basic needs like food, safe housing, and health care are universally provided. However, it remains unclear whether such a gradient also existed in hist

A probabilistic Taylor expansion with Gaussian processes

We study a class of Gaussian processes for which the posterior mean, for a particular choice of data, replicates a truncated Taylor expansion of any order. The data consist of derivative evaluations at the expansion point and the prior covariance kernel belongs to the class of Taylor kernels, which can be written in a certain power series form. We discuss and prove some results on maximum likeliho

Should Liberal Democracy Respect Group Rights that Discriminate against Women and Apostates?1

The paper examines the limits of state interference in proscribing cultural norms by considering gender discrimination, right of people to leave their community free of penalties, denying women appropriate education, and forced or arranged marriages for girls and young women. The discussion opens by reflecting on the discriminatory practices of the Pueblo tribes against their women and analysing a

Aortic valve calcification across stages of dysglycemia in middle-aged individuals from the general population

Background: Aortic valve calcification (AVC) is an underlying pathophysiological mechanism in aortic stenosis, which shares many risk factors with diabetes. However, the association between dysglycemia and early stages of AVC remains unclear. The aim was to examine the associations between stages of dysglycemia and signs of AVC among middle-aged individuals from the general population. Methods: Th

Juridiken som styrmedel för en hållbar framtid – EU-direktivet om företagens hållbarhetsrapportering och dess påverkan på svensk rätt

Under de senaste åren har hållbarhetsfrågor fått en alltmer framträdande roll i samhällsdebatten. Det som tidigare till stor del reglerades genom så kallad soft law, såsom riktlinjer och rekommendationer, har i ökande utsträckning börjat omfattas av bindande reglering. Klimatförändringarna och andra globala utmaningar har bidragit till att både Förenta nationerna (FN) och Europeiska unionen (EU) hIn recent years, sustainability issues have become increasingly prominent in the public debate. What was previously largely regulated through soft law, such as guidelines and self-regulation, has increasingly become subject to binding regulation. The climate change and other global challenges have contributed to both the United Nations (UN) and the European Union (EU) developing international agre

Used Textiles and the Basel Convention - Environmental Justice and the Influence of the European Union

Mer än en miljon ton av använda textilier exporteras från den Europeiska unionen (EU) varje år, ofta till det globala syd. Använda textilier exporteras i intresse av cirkulär handel och förlängning av en produkts livslängd på en andrahandsmarknad. Dock är en betydande andel av de exporterade textilierna inte lämpliga för återanvändning. I dessa fall hamnar sådana textilier ofta i informella avfallMore than one million tonnes of used textiles are exported from the European Union (EU) every year, often to the Global South. Used textiles are exported for reuse in the interests of circularity and extending the lifetime of a product on a secondary market. Nonetheless, substantial portions of the exported textiles are not fit for reuse. In these instances, such textiles often end up in informal

Testamentsrätten i dåtid, nutid och framtid – Är tiden kommen för att ett testamente ska kunna undertecknas elektroniskt?

Samhället idag kännetecknas av digital interaktion, där både privata såväl som yrkesmässiga kontakter sker via olika tekniska plattformar. Människor skrol-lar, kommunicerar och tar till sig information via mobiltelefoner eller datorer vilket har blivit det normala sättet att interagera i vardagen. Allt fler rättsområ-den har tagit digitaliseringen i beaktning, men det finns fortfarande rättsområ-dSociety today is characterized by digital interaction, with both private and pro-fessional contacts taking place through various technological platforms. Peo-ple browse, communicate and absorb information via mobile phones or com-puters, which has become the normal way of interacting in everyday life. More and more areas of law have taken digitalization into account, but there are still areas of l

To Legalize or Not to Legalize? Collective countermeasures in international law

Denna uppsats har undersökt rätten för en icke-skadad stat att vidta kollektiva kontraåtgärder enligt folkrättens statsansvarsregler. Kollektiva kontraåtgärder innebär att en icke-skadad stat (enligt Artikel 42 ARSIWA) kan vidta kontraåtgärder mot en annan stat, när den staten brutit mot förpliktelser erga omnes (partes), även kallade kommunitära normer (på engelska communitarian norms). Sådana föThis thesis has examined the right of a non-injured state to take collective countermeasures under international state responsibility law. The concept of collective countermeasures refers to countermeasures that are taken by non-injured states (in the sense of Article 42 ARSIWA) in response to breaches of obligations erga omnes (partes), otherwise referred to as communitarian norms. Such obligatio