Sökning: "Cooperativ economical association"

Hittade 1 uppsats innehållade orden Cooperativ economical association.

  1. 1. Uttagsbeskattning av en kooperativ förenings försäljning av el till självkostnadspris

    Kandidat-uppsats, IHH, Rättsvetenskap

    Författare :Andreas Olsson; [2010]
    Nyckelord :Cooperativ economical association; withdrawal tax; business motivation; market prices; principle of legality; principle of neutrality.;

    Sammanfattning : The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. LÄS MER