Essays about: "swedish tax laws"

Showing result 11 - 15 of 20 essays containing the words swedish tax laws.

  1. 11. Ne bis in Idem - the Charter and ECHR, Possible affects of the latest interpretation by the ECJ of the Ne Bis in Idem principle in the Haparanda Case.

    University essay from Lunds universitet/Juridiska institutionen

    Author : Veronica Eriksson; [2013]
    Keywords : Ne bis in Idem; EU law; Haparanda Case; 617 10; swedish tax laws; klart stöd; administralively imposed fines; double jeopardy; Law and Political Science;

    Abstract : Ne bis in idem is an evolving and current topic of EU law where recent case law has affected its application. The Swedish tax system contains administrative proceedings that can result in fines that can thereafter be followed (or initiated) with a criminal offence proceeding. READ MORE

  3. 12. The Swedish intra‐group deduction and its compatibility with EU Law

    University essay from Lunds universitet/Juridiska institutionen

    Author : Björn Anefur; [2011]
    Keywords : EU law; intra-group deduction; Law and Political Science;

    Abstract : 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 förluster som har uppstått i ett dotterbolag med hemvist i en annan stat än dess moderbolag. READ MORE

  4. 13. Policies affecting the competitiveness of dairy production in Sweden, Denmark and Germany

    University essay from SLU/Dept. of Economics

    Author : Carl-Martin Andersson; Mattias Gotting; [2011]
    Keywords : policies; subsidies; taxes; dairy production; competitiveness ;

    Abstract : Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. READ MORE

  5. 14. Investment Savings Account : A Legislative Proposal on Swedish Capital Taxtion for Private Investors 

    University essay from IHH, Rättsvetenskap

    Author : Pontus Ternström; [2011]
    Keywords : Tax Law; Investment Savings Account; Endowment Assurance;

    Abstract : In December 2010 the Treasury Department presented a proposal contain-ing change in regard of current endowment assurance laws and an alterna-tive way of saving financial instruments called Investment Savings Account. The purpose of the proposal is to make investing in financial instruments easier for private investors and to prevent reigning tax evasion regarding endowment assurances. READ MORE

  6. 15. The penalty fee in the Electricity Certificates Act : in relation to article 6 in the European Convention on Human Rights

    University essay from IHH, Rättsvetenskap

    Author : Jennifer Rosenberg; [2010]
    Keywords : Electricity certificates; penalty fee; European Convention on Human Rights; sanction fees; tax surcharge; principle of proportionality; presumption of innocence; right to a court; elcertifikat; Europakonventionen; sanktionsavgift;

    Abstract : The government of Sweden encourage the development of electricity produced from renewable sources by maintaining an electricity certificates system in which producers that use renewable sources in their production are given certificates. The system is regulated in the Swedish Electricity Certificates Act (lag (2003:113) om elcertifikat). READ MORE