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Swedish trailing taxes and EU-law-an analysis of the Treaty-conformity of the Swedish provisions regarding deferral of capital gains tax on the exchange of shares

Mål rörande rena utflyttningsskatter har det senaste decenniet varit tämligen frekvent förekommande i EU-domstolen. Detta har i sin tur medfört att, b.la, Kommissionens fokus har riktats gentemot ifrågakommande medlemsstaters utformning/tillämpning av denna typ av skatter då medlemsstaterna i sin strävan att skydda sina respektive skattebaser gärna använder sig av utflyttningsskatter i olika utforOver the last decade there has been an increase in the number of cases that are referred to the Court of Justice of the European Union (CJEU) with regards to matters of exit taxes. Consequently, this has turned the Commission’s focus towards the outline of the respective exit tax regimes applied in the different Member States (MS). This since the MS, in their efforts to protect their respective ta

New Ordovician-Silurian drill cores from the Siljan impact structure in central Sweden: an integral part of the Swedish Deep Drilling Program

New drill cores from the largest known impact structure in Europe, the relict of the Siljan meteorite crater, provide new possibilities to reconstruct Early Palaeozoic marine environments and ecosystems, and to document changes in sedimentary facies, sea level and palaeoclimate in Baltoscandia. The impact crater is an important target of the project "Concentric Impact Structures in the Palaeozoic"