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Nationella inkomstskatteregler som hindrar den fria rörligheten i EUF-fördraget kan i vissa fall rättfärdigas genom exempelvis de rättfärdigandegrunder som utvecklats i EU-domstolens praxis. En sådan rättfärdigandegrund är behovet att hindra skatteflykt. Uppsatsens huvudfråga är att utreda när fördragsstridiga nationella skatteregler kan motiveras med rättfärdigandegrunden behovet att hindra skattNational income tax rules that restrict the free movement of the Treaty on the Functioning of the European Union (TFEU) may in some cases be justified by, for example, the justification grounds that has been developed in case law of the European Court of Justice (ECJ). Such a justification ground is the need to prevent tax avoidance. This thesis main issue is to investigate when national tax rules

Detta examensarbete består av en kritisk komparativ studie av olika modeller för juridiska personers straffansvar i svensk och engelsk rätt. Från tidigt 1800-tal till dags dato går det att skönja tre olika grundmodeller för sådant ansvar: vikarierande straffansvar, identifikationsdoktrinen, samt objektivt straffansvar. Engelsk rätt har i olika tider tillämpat de första två. Sedan ikraftträdandet

Analytical chemistry is a sub-discipline of chemistry that even young schoolchildren encounter at an early stage in their education. Gravimetry and measurement uncertainties are aspects that form a part of such education, as well as measurements of pH and colorimetry. These are all an integral part of children’s early educational experiences, which shows the importance of this discipline within th

BACKGROUND: Despite the increasing longevity of the world's population, with an unprecedented rise in the number of people who need palliative care (PC), there has been sparse research regarding palliative care for older people, especially when it comes to comparison of PC between healthcare systems and cultures. The aim of this systematic scoping review was to identify the characteristics of the

This paper contributes to the literature on long-term changes in intergenerational persistence of equality of opportunity. Social origin is measured comprehensively both as social class background, and estate-based surname status origin – both from mothers and fathers. The paper aims to link an expanding literature on surname mobility to the conventional field of intergenerational mobility researc

How do humans construct their mental representations of the passage of time? The universalist account claims that abstract concepts like time are universal across humans. In contrast, the linguistic relativity hypothesis holds that speakers of different languages represent duration differently. The precise impact of language on duration representation is, however, unknown. Here, we show that langu