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Ett väl fungerande skattesystem utgör basen för finansieringen av välfärdssystemet. Skatteflykt ger upphov till skattebaserosion, ett fenomen som ger upphov till stora kostnader, såväl för Sverige som för andra stater och försvårar finansieringen av välfärdssystemet. Generalklausuler utgör ett verktyg mot skatteflykt. I Sverige finns sedan många år tillbaka en generalklausul mot skatteflykt i skatThe basis for the funding of welfare systems is a well-functioning tax system. Tax base erosion, founded in tax avoidance, imposes significant costs for both Sweden and other countries and it risks obstructing the funding of the welfare system. General Anti-Avoidance Rules (GAARs) is an instrument for countering tax avoidance. For many years, Sweden has had a GAAR in the Swedish Anti-Avoidance Act

The 1st of July 2018, a new legislation regarding rape came into force, based on consent and voluntary participation. Considerations regarding a consent-based legislation has been ongoing and disputed, not least during the last century and twice before the question has been investigated in the 1998 sex crime committee and the 2008 sex crime investigation. Since the change it is no longer required

On 3 July 2016, Regulation (EU) No 596/2015 of the European Parliament and of the Council of 16 April 2014 on market abuse, market abuse regulation (MAR), entered into force. MAR has been criticized due to its allegedly vague provisions and for straining issuers with extensive administration in order for them to comply with the regulation. This essay aims to investigate the definition of inside

In Sweden, approximately one in ten children has at some point been exposed to witnessing violence between their parents. Domestic violence and children´s witnessing of such can thus be said to constitute a social problem. On July 1, 2021, a new penalty provision of violation of a child´s integrity was introduced into Chapter 4. Section 3. Of the Swedish Criminal Code. The crime means that it is n

Den svenska mervärdesskattelagen, ML, stadgar att mervärdesskatt ska beta-las vid omsättning av vara. Ett exempel på när sådan omsättning föreligger är enligt 2 kap. 1 § 1 p. då en vara överlåts mot ersättning. Mot bakgrund av att mervärdesskatterätten i hög utsträckning är unionsrättsligt harmoniserad ska ML tolkas i ljuset av mervärdesskattedirektivet. I direktivet används inte be-greppet omsättThe Swedish Value Added Tax Act provides that VAT must be paid whenever there is a turnover of goods. An example of such turnover is, according to Chapter 2, Section 1(1), when goods are transferred against payment. How-ever, given that VAT law is largely harmonized under EU law, the Swedish Value Added Tax Act must be interpreted in the light of the VAT Directive. The concept of turnover is not u

On the 1st of July 2017 Act (2017:311) Amending the Parental Code came into effect. The Act introduced a new 17th chapter in the Swedish Parental Code regarding the competence for relatives to act as a deputy in certain cases. For a relative to be competent to perform legal acts on behalf of the principal, the law requires that it is clear that an individual no longer is capable of taking care of

In July 2018, the Swedish legislation regarding sexual assault fundamentally changed in terms of which criminal acts are considered to be a violation of the law. Among these changes was the implementation of the new criminal offence of negligent rape, found in the sixth chapter of the Swedish penal code, which opposedly to the previous ruling that only included intentional acts, now criminali

Tillämpningen av Genèvekonventionen i flyktingmottagande länder har kritiserats av internationell doktrin inom mänskliga rättigheter för att utgå från en manlig norm och ignorera de kränkningar som kvinnor utsätts för då de utspelar sig i den privata sfären. Kvinnors förföljelse har inte samma orsaker och tar inte alltid samma form som mäns, varför de kan ha svårare att få gehör för sina skyddsbehThe determination of refugee status within the scope of the 1951 Geneva Convention on Refugee Status is traditionally carried out within a framework of male experiences. The claims of female asylum-seekers are often based on gender-related persecution and thus will not fit the profile of a convention refugee. As the gendered bias of the historical interpretation of the Geneva Convention is increas

Energiskatt är en svensk punktskatt och regleras i lag om skatt på energi (LSE). Förbrukning av elektrisk kraft och bränslen är som huvudregel belagd med energiskatt. Energiskattesystemet innehåller dock en del lättnadsregler, där normalskattesatsen är differentierad om ett bolags verksamhet kan hänföras till tillverkningsprocessen i industriell verksamhet. Syftet med energiskatten har sedan dess Energy tax is a Swedish excise tax and is regulated by the law on energy taxes (1994:1776). Consumption of electric power and fuel is generally subject to energy tax, but the energy tax system contains some relief rules where the normal tax rate is differentiated, if a company's operations can be attributed to the manufacturing process in industrial operations. Since its introduction, the purp

In July 2018, the new Administrative Procedure Act came into force. Section 12 § of the Administrative Procedure Act introduces a new remedy, designed to expedite the proceedings of a case pending before a national administrative authority, in order to prevent the proceedings from becoming excessively lengthy. The new remedy has, however, been subject to criticism. Even before it came into force,

En utökning av EU:s medlemsstaters nationella koncernbeskattningssystem till att även inkludera gränsöverskridande aktiviteter har under en lång tid varit uppe för debatt inom den Europeiska Unionen. Den Europeiska Kommissionen har presenterat kommunikationer och utkast till direktiv som syftar till att harmonisera de nationella reglerna på området, framförallt i förhållande till utjämning av förlThe extension of Member States domestic group taxation schemes to also involve cross-border activities has for long been debated within the European Union. The European Commission has put forward various communications and draft directives in order to harmonize the national laws in that area, in particular in relation to relief of losses occurred at a subsidiary resident in a state other than its

The recent years have been characterized by an increasingly repressive criminal policy, something that has also affected the treatment of young offenders. In July 2023, the Swedish government appointed an inquiry through the Committee Skärpta regler för unga lagöverträdare (dir. 2023:112), which will consider, among other things, a lowering of the age of criminal responsibility and propose how age

Title: New KPIs for Housing Cooperatives - Helpful or Harmful? Seminar date: 2025-06-03 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 Credits Authors: Alice Bergdahl, Emma Bergstrand, Julia Johansson Advisor: Elin Funck Key words: KPIs, Housing Cooperatives, Actors, Usability, Comparability Research question: How are the new KPIs for housing

Parkeringspolicy BESLUT Dnr: I C 1 5753/2000 2001-05-08 Rektor Parkeringspolicy för Lunds universitet Byggnadsenheten har på rektorsämbetets uppdrag utrett parkeringsfrågorna inom universitetsområdena och utarbetat ett förslag till parkeringspolicy att gälla för samtliga universitetets parkeringsområden. Förslaget har varit remitterat till områdena för yttrande. I inkomna yttranden framförda önske

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/2021-11/parkeringspolicy-010508.pdf - 2025-11-20

Popular Abstract in Swedish I denna avhandling studerades artrikedom, rörelsemönster och utdöenden bland fjärilar och solitära bin. Under senare år har det uppmärksammats att antalet arter av insekter minskar i en alarmerande takt. Fjärilar, bin, blomflugor m.fl. blir allt färre. Eftersom insekterna utgör en stor del av arterna på jorden och dessutom har viktiga funktioner i ekosystemen, som t.ex.During recent decades, concern about the loss of biodiversity has increased. To change this negative trend there is an urgent need for effective conservation measures and there are ample evidence that conservation of organisms without an understanding of their ecology and behaviour is impossible. At the Kullaberg Nature Reserve in the south-western part of Sweden butterflies exhibited a disastrous

Ny bok: Kulturarv som politik och pedagogik Ny bok: Kulturarv som politik och pedagogik Publicerad den 26 augusti 2025 "I denna antologi undersöker författarna samspelet mellan kulturarvspedagogik och politik inom olika delar av kulturarvssektorn – såsom museer, arkiv, myndigheter och ideella föreningar – där kulturarv ständigt politiseras. Här möts teoretiska perspektiv och praktiska erfarenheter

https://www.kultur.lu.se/article/ny-bok-kulturarv-som-politik-och-pedagogik/ - 2025-11-18

Professor emeritus Contact details Email: leif [dot] johansson [at] geol [dot] lu [dot] se Phone: +46 46 222 98 87 Mobile: +46 70 530 76 73Organisation Department of Geology Visiting address: Sölvegatan 12, Lund Service point: 16 WebpageLeif Johanssons profile in Lund University research portalI find almost all geology interesting and that probably explains the variation in my research activities.

https://www.geology.lu.se/leif-johansson - 2025-11-20

Senior lecturer Contact details Email: mats [dot] rundgren [at] geol [dot] lu [dot] se Phone: +46 46 222 78 56Organisation Department of Geology Visiting address: Sölvegatan 12, Lund Room number: 314 Service point: 16 WebpageMats Rundgrens profile in Lund University research portalOther affiliations Researcher MERGE: ModElling the Regional and Global Earth systemMy research is focused on vegetatio

https://www.geology.lu.se/mats-rundgren - 2025-11-20

Background: Subjects with non-O ABO blood group alleles have increased risk of pancreatic cancer. Glycosyltransferase activity is greater for the A(1) versus A(2) variant, whereas O01 and O02 variants are nonfunctioning. We hypothesized: 1) A(1) allele would confer greater risk than A(2) allele, 2) protective effect of the O allele would be equivalent for O01 and O02 variants, 3) secretor phenotyp

SASNET Activity Report 2022 SWEDISH SOUTH ASIAN STUDIES NETWORK LUND UNIVERSITY Mountains in Vattakanal, India. Photo: Sandra Jakobsson. Table of Contents Mountains in Vattakanal, India. Photo: Sandra Jakobsson. 3SASNET ACTIVITY REPORT 2022 OVERVIEW 5 SASNET ORGANISATION 6 LECTURES AND SEMINARS 8 WORKSHOPS 10 SASNET SYMPOSIUM 2022 11 SASNET RESEARCH AND GRANTS 12 ABOUT SASNET 14 Participants at th

https://www.sasnet.lu.se/sites/sasnet.lu.se/files/2023-03/Activity%20Report%202022.pdf - 2025-11-20