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Ett av de uttalande målen för det gemensamma systemet för mervärdesskatt är att förhindra skatteflykt, skatteundandragande och missbruk. Dessa koncept besläktade i den bemärkelse att de alla hindrar att skattesystemet tillämpas på det sätt som det avsetts att göra. Dock finns det betydande, inneboende skillnader i koncepten och hur de tillämpas. Genom avgörandet i Halifax-domen slog Domstolen en gOne of the explicit objectives for the common VAT-system is to prevent tax evasion, -avoidance and -abuse. These concepts are related in the sense that all three concepts aim to prevent that the provisions of the system are applied in a manner that conflicts with the purpose of the system and the provisions. There are however substantial, inherent differences between the concepts and the way that

This thesis examines how the Free Trade Agreement (FTA) that India is currently negotiating with the European Union (IndEUFTA) may impede the production of Indian generic version of HIV/AIDS medicines and thereby hinder access to HIV/AIDS medicines. The reason for discussing specifically HIV medicines in the context of Indian generic manufacture is important in two ways. First, considering the dis

I September 2009 öppnade den nya konventionen om godsbefordran till sjöss för signering i Rotterdam. Om den nya konventionen lyckas i det den har intention att göra, vilket är att harmonisera reglerna om godsbefordran till sjöss, kommer den nästan hundra år gammal regimen Haag reglerna att försvinna. Dessa konventioner reglerar tillsammans med Haag-Visby och Hamburg reglerna ansvaret för skada på In September 2009, the new convention concerning carriage of goods by sea opened for signing in Rotterdam. If the convention succeeds in what it sets out to do, harmonising the carriage of goods by sea regulations throughout the world, the almost a century old regime of the Hague Rules will be discarded. These conventions, together with the Hague-Visby Rules and the Hamburg Rules, regulate the lia

BACKGROUND: SGLT2 inhibitors and DPP4 inhibitors have been suggested to affect lipid metabolism. However, there are few randomized controlled trials comparing the effects on the lipid metabolism between the two types of antidiabetic drugs. The SUCRE study (UMIN ID: 000018084) was designed to compare the effects of ipragliflozin and sitagliptin on serum lipid and apolipoprotein profiles and other c

Context. The TOI-178 system consists of a nearby, late-K-dwarf with six transiting planets in the super-Earth to mini-Neptune regime, with radii ranging from ∼1.1 to 2.9 R⊕ and orbital periods between 1.9 and 20.7 days. All the planets, but the innermost one, form a chain of Laplace resonances. The fine-tuning and fragility of such orbital configurations ensure that no significant scattering or co

BackgroundDiet has been hypothesized as a risk factor for the development of inflammatory bowel disease (IBD).ObjectiveThe objective of this study was to explore associations between maternal diet diversity and quality in pregnancy and the offspring’s risk of IBD.MethodsWe used data from a nationwide cohort study on 85,129 Norwegian children followed from birth (1999–2009) with information on mate

This article aims first to understand how and why forced migrants decide to leavear stay in their first country af asylum, and second to contribute to the theory afagentic analyses af forced displacement. Our contribution adds to the growingbody af research examining the impact af social class and associated capitals anthe trajectories af forced migrants. Our analysis af the protracted displacemen

Background: Previous research has indicated that long working hours are connected to a variety of health conditions, including nonalcoholic fatty liver disease (NAFLD). However, this association which has been observed in more population is limited. Our research is designed to evaluate the association between working hours, working type, and NAFLD.Methods: The study comprised adults with complete

Aim: Although prostate-specific antigen (PSA) screening reduces mortality from prostate cancer, substantial over-diagnosis and subsequent overtreatment are concerns. Early screening of men for PSA may serve to stratify the male population by risk of future clinical prostate cancer. Methods and material: Case-control study nested within the Danish 'Diet, Cancer and Health' cohort of 27,179 men aged

This article is concerned with the relationship between generalised and particularistic knowledge in the context of policy-making and policy analysis. It argues that it is problematic to assume that a reform model will generate similar outcomes across a wide variety of contexts. It presents a conceptual framework, including the concepts of transaction domain and domain consensus, that enables cont

Long-term use of unfavorable postures, congenital deformations and degenerative processes associated with aging or disease may generate an increased thoracic curvature resulting in pain and disability. We wanted to examine whether a slouched postural alignment with increased thoracic kyphosis changes the shoulder kinematics and muscle activity in upper trapezius (UT), lower trapezius (LT) and serr

Fast algorithms for unequally spaced discrete Laplace transforms are presented. The algorithms are approximate up to a prescribed choice of computational precision, and they employ modified versions of algorithms for unequally spaced fast Fourier transforms using Gaussians. Various configurations of sums with equally and unequally spaced points can be dealt with. In contrast to previously presente

BACKGROUND: Dermoscopy is a widely used technique, recommended in clinical practice guidelines worldwide for the early diagnosis of skin cancers. Intra-European disparities are reported for early detection and prognosis of skin cancers, however, no information exists about regional variation in patterns of dermoscopy use across Europe.OBJECTIVE: To evaluate the regional differences in patterns of

The diurnal cycle of precipitation is a fundamental mode of climatic variability. Based on an hourly 0.1° × 0.1° gauge-satellite merged precipitation dataset, which is provided by the China Meteorological Data Service Center, this study used the K-means clustering algorithm to map the diurnal cycles of precipitation in summer over China. The obtained maps can objectively delineate irregular region

A fully automatic system for abdominal organ segmentation is presented. As a first step, an organ localization is obtained via a robust and efficient feature registration method where the center of the organ is estimated together with a region of interest surrounding the center. Then, a convolutional neural network performing voxelwise classification is applied. Two convolutional neural networks o

This article explores how collaboration across Arctic borders has enabled the emergence of ultrasmall, Indigenous-led sectors, examining the development of Indigenous screen industries in Sápmi and Kalaallit Nunaat (Greenland). The Sámi film industry has experienced a notable rise, driven by strategic transnational collaborations and the establishment of institutions such as the International Sámi