Search results

Filter

Filetype

Your search for "swedish" yielded 95911 hits

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

The Danish effect on Swedish alcohol costs An analysis based on hospitalization data from southern Sweden.

This study investigated: (a) the cost and change in hospitalizations related to alcohol misuse for the healthcare sector and (b) the effect of distance to the border on alcohol-related hospitalization costs. The first objective was analyzed using descriptive statistics and the second using ordinary least squares regression on aggregated municipality data. The total cost decreased marginally during