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Den här uppsatsen undersöker hur beslutsinstanserna: Skatteverket, förvaltningsrätten och kammarrätten tillämpar bevisrättsliga regler i Datawatch-fallet som avgjordes 2020. Avgörandet omfattar en internprissättningssituation som aktualiserar korrigeringsregeln i 14 kap.19 § Inkomstskattelagen (1999:1229) eftersom det rör en gränsöverskridande transaktion mellan företag i en ekonomisk intressegemeThis dissertation examines how decision-making bodies: the Swedish Tax Agency, the Administrative Court and the Administrative Court of Appeal apply rules of evidence law in the Datawatch case that was decided in 2020. The decision includes a transfer pricing situation that actualizes Korrigeringsregeln, based on the Arm’s length principle in Chapter 14, Section 19 of the Income Tax Act (1999: 122

Popular Abstract in Swedish Belysning står för en femtedel av den globala elanvändningen. I Sverige motsvarar efterfrågan på energi för belysning i kontorsbyggnader 20% av den totala elanvändningen. Utbyte av gamla belysningsanläggningar anses vara bland de mest kostnadseffektiva sätten att minska energianvändningen i byggnader. I synnerhet utlovar användningen av avancerade ljusstyrningssystem enLighting accounts for one-fifth of global electricity use. In Sweden, energy demand for lighting corresponds to 20% of the total electricity use in office buildings. Lighting retrofit measures are considered to be among the most cost-efficient way to reduce energy use in buildings. In particular, the use of advanced lighting control systems promises energy savings of between 2 and 60%, but system

The formation of various aluminides and intermetallic compounds in the Al-Ni-Ti ternary system offers great potential for a wide variety of applications. In the present work, reactions occurring during the heating of compacted ternary Al-Ni-Ti elemental powder mixtures were studied using differential scanning calorimetry (DSC). The effect of composition on the reaction behavior was studied by vary

The innate immune system in humans has succeeded in developing numerous mechanisms against the injurious effects of bacteria, along with their toxins as a result of several thousand years of co-evolution. The oral mucosal surface represents such a unique environment, where despite being constantly exposed to microbes and their products, overt infection and damage is a rarity. An important componen

In 1996 there was no convincing laboratory evidence that EMFs used in wireless communication could cause tumour promotion at non-thermal exposure levels. Therefore we then performed a study of the effects from exposure to such electromagnetic fields in the rat brain glioma model we were using in our research for brain tumour therapy. By stereotaxic technique rat glioma cells (RG2 or N32) were inje

Performance improvements are always needed in computer graphics. Better performance frees up computational resources which can be used to increase the level of realism in the rendered images. Despite a very rapid development of graphics hardware, we are still far from the point where photo-realistic rendering can be done in real time. Therefore, better algorithms must be developed in order to adva

The industrial sector in Sweden accounted for 38 percent of the country’s total energy consumption in 2019. As the world’s focus has shifted drastically on energy consumption, the industry sector’s has as well due to energy initiatives and government-driven regulations. The energy issue is currently of great relevance for energy-intensive industries where enormous potential remains due to factors

Uppsatsen har som syfte att undersöka när rätten är bunden av ansvarsavgö-randet vid avgörandet av ett enskilt anspråk som avgörs i samma mål. För att undersöka detta behandlas en regel i RB 29 kap. 6 § 3 men. och hur oskyldig-hetspresumtionen i EKMR påverkar rättsläget. I 29 kap. 6 § 3 men. finns en regel som binder rätten vid avgörandet av det enskilda anspråket till avgörandet som gjorts i ansThe purpose of the essay is to examine when a court is to be considered bound by its decision regarding the question of guilt when ruling on a private claim (enskilt anspråk) in the same proceeding. To understand this, a rule in chapter 29, section 6, paragraph 3 of the Swedish Code of Judicial Procedure (rättegångsbalken) is examined, as well as how the presumption of innocence in the European Co

Det nu gällande EU-rättsliga regelverket som reglerar skyddet för personuppgifter är dataskyddsdirektivet. En ny dataskyddsförordning som kommer träda i kraft i maj 2018 har emellertid antagits. En särskild fråga som också utgör huvudföremålet för denna uppsats är frågan om dataskyddsreglernas extraterritoriella tillämpningsområde. Uppsatsen syftar således till att utreda dataskyddsreglernas extThe EU data protection law aims at protecting personal data as they are subject to data processing by various actors. The current EU law governing data processing is the Data Protection Directive (DPD). During the past few years the EU data protection law has undergone a reform that ultimately led to the adaption of the General Data Protection Regulation (GDPR). The GDPR will come into force as of

Ecuador, in its endeavor to overcome the sustainability issues caused by the lack of adequate solid waste management (SWM), introduced an ambitious governance model seeking to stop environmental degradation and include waste recyclers into the system. In Quito, Ecuador´s capital, population growth, lack of waste separation at source, and space constraints for the final disposal of municipal solid

Eld är en av de viktigaste störningsprocesserna som påverkar den terrestra biosfären genom att forma vegetationens spridning, komposition, struktur, växtdiversitet och biokemiska cykler. Några av de mest påverkade ekosystemen är våt-torra områden, här klassificerade som savann eller Medelhavsområden. Denna påverkan kan studeras på olika sätt, antingen genom ett långvarigt och fortlöpande experimenFire is one of the most important disturbance processes affecting the terrestrial biosphere, altering the vegetation composition and distribution, structure, plant diversity and biogeochemical cycles. Some of the most influenced ecosystems are wet-dry areas, here classified as savannah or Mediterranean regions. The influence can be studied in different ways, either by long-term experiments like th

Following changes on a European level, there are plans to also in Sweden reduce the characteristic value of shear strength of glued-laminated timber. In Sweden, a decrease of approximately 30% from a characteristic value of 4.0 MPa (for glulam L40) to 2.5 or 3.0 MPa is planned. This would mean that wood would lose competitiveness against other construction materials such as steel and concrete. T

Den 1 januari 2022 trädde ändringar av rättegångsbalkens kapitel 23, 35 och 36 i kraft. Lagändringarna avser bl.a. materiella och språkliga ändringar av 35 kap. 14 § RB samt införandet av 35 kap. 15 § RB. Sammanfattningsvis innebär lagändringarna utökade möjligheter att använda uppgifter lämnade vid förhör under förundersökningen som bevis i brottmålsrättegångar. Bakgrunden till lagändringarna är On 1 January 2022, changes to the Swedish Code of Judicial Procedure entered into force. The changes to the law refer, inter alia, to substantive and linguistic changes to Chapter 35 Section 14 of the Swedish Code of Judicial Procedure and the introduction of Chapter 35 Section 15 of the Swedish Code of Judicial Procedure. In summary, the changes in the law mean expanded opportunities to use infor

Under sin tid som kommunstyrelsens ordförande i Göteborgs Stad pekade Ann-Sofie Hermansson ut två muslimska aktivister som extrema politiska aktörer på sin personliga blogg. Efter att kvinnorna väckt enskilt åtal mot Hermansson för grovt förtal följde en rättsprocess som avslutades i och med Hovrätten för Västra Sveriges dom där Hermansson friades. I hovrättens avgörande ställs frågan om vad som äDuring her time as chairman of the City Executive Board of Gothenburg, Ann-Sofie Hermansson posted claims about two muslim activists on her blog, calling the activists extremist political actors. Due to this the activists commenced private prosecution against Hermansson for gross defamation, The legal process that followed ended with the Court of Appeal for Western Sweden's ruling where Herman