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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

Uppsatsens syfte är att undersöka hur och varför lagstiftningen kring påföljden livstidsstraff vid mord har förändrats under de senaste 15 åren, 1999-2014, i Sverige samt de bakomliggande tankegångarna. Uppsatsen presenteras ur ett rättshistoriskt perspektiv. För att kunna ge en bättre bakgrund har en kort historisk bakgrund presenterats som sedan övergår i uppsatsens avhandling gällande de senaThe purpose of this essay is to investigate how and why the legislation concerning the sentence of life imprisonment for murder has changed in Sweden over the past 15 years, 1999-2014, and the thought process behind the changes. The investigation will be presented from a legal historical perspective. In order to explain the development a short historical background has presented the thoughts behi

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

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

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

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 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,

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

Title: Inbound Marketing – A strategy for success? A qualitative study based on high involvement products from the perspective of consumers and Mercedes-Benz Seminar date: 2018-06-01 Course: FEKH29 Business Administration: Bachelor Degree Project in Marketing Undergraduate Level Author: Alice Beckman, Clara Michélsen, Julia Torstensson Advisor: Clara Gustafsson Key words: Inbound Marketing, The b

In July 2024, the Swedish government submitted the report ”An Appropriate Protection of Society – Some Reforms to Criminal Law and Penal Enforcement Legislation" (Ett ändamålsenligt samhällsskydd – Vissa reformer av straff- och straffverkställighetslagstiftningen, SOU 2024:48). The aim of the government inquiry was to strengthen public safety, increase protection for the victim of crime, and

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

On July 6, 2023, an inquiry chair was appointed with the mandate to “consider and propose changes to the special treatment of young offenders under criminal law”. The possibility of lowering the age of criminal responsibility was to be examined. In the final report presented in January 2025, a reduction of the age of criminal responsibility to 14 years was proposed. The subsequent referral to the

Lovisa Häckner PosseIntegrationskrav i domstol - En studie av hur svenska migrationsdomstolar förhåller sig till nationella politiska ambitioner och övernationella rättskällorDatum för disputationen: 2 majFakultetsopponent: Professor Gregor Noll,  Göteborgs universitet                             Ämne: Offentlig rättAbstractSamhällsintegration är en viktig del av dagens migrationskontrollsystem. D

https://www.jur.lu.se/forskning/disputationer/disputationer-2024 - 2026-07-21

H22_V23_Kursanalys_MSFT02 (23-08-29) Avdeln ingen för Medic insk Strå ln ingsfys ik S jukhusfys ikerutb i ldningen, NASJF , senare de l HT2022 – VT2023 Kursanalys MSFT02 Medicinsk strålningsfysik - Examensarbete Michael Ljungberg Detta år har MSF haft sin examensarbeteskurs på våren efter att ha haft kursen två år under hösten på grund av pandemin. Examensarbetena var förlagda till Lund, Malmö och

https://www.msf.lu.se/sites/msf.lu.se/files/2024-05/H22_V23_Kursanalys_MSFT02%20(23-08-29).pdf - 2026-07-22

Tyrens_5_nov_2013_Malmö Avfallsförebyggande i EU:s direktiv Hervé Corvellec Institution för Service Management och tjänstevetens kap Lunds Universitet & GRI, Göteborgs universitet HUT Skåne - Nätverk för avfallsförebyggande Malmö, 5 november 2013. 1. Vad är avfall? Etymologi • Avfall : av + fall (cf Abfall på tyska ) • Déchets : dé (markera en separation) + choir (gammal franska för att falla ) •

https://www.ses.lu.se/sites/ses.lu.se/files/hut_5_nov_2013_malmoe.pdf - 2026-07-22

1 (5) LUNDS UNIVERSITET CAMPUS HELSINGBORG Protokoll Sammantradesdatum 2023-09-13 Diarienummer STYR2023/1794 Utveck Ii n g sen h ete n Protokoll Campus husstyrelse Narvarande Charlotta Johnsson Jerker Jacobsson, ordf. Veronica A berg Mozhgan Zachrison Anders Heyden, deltog via Zoom Magdalena Unosson, deltog via Zoom Magnus Svensson Thomas Achen deltog via Zoom Lars Olsson Rebecca Little Smith Joha

https://www.ch.lu.se/internt/sites/ch.lu.se.internt/files/2023-11/Husstyrelsen%202023-09-13%20protokoll.pdf - 2026-07-22