Sökning: "EC direct tax law"

Visar resultat 1 - 5 av 26 uppsatser innehållade orden EC direct tax law.

  1. 1. EU-domstolens inverkan på det svenska skattesystemet med fokus på gränsöverskridande förlustutjämning

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

    Författare :Frida Hall; [2010]
    Nyckelord :Skatterätt; Law and Political Science;

    Sammanfattning : The Constitution Act, which is Sweden's constitution explicitly, states that Sweden is a sovereign state with a democratic form of government. But after Sweden joined the European Union in 1995, legislation of particular direct taxes come to be affected significantly, although Sweden has not transferred them to European institutions. LÄS MER

  3. 2. The Treatment of dividend payments in EC Direct Tax Law

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

    Författare :Michael Ivarsson; [2009]
    Nyckelord :EG-rätt; Skatterätt; Law and Political Science;

    Sammanfattning : To attain an Internal Market, in which goods, capital and natural and legal persons can move from Member States to Member State, is one of the main aims of the EU. The Treaty of Rome was laid down in order to tear down obstacles that existed and to create bonds between the Member States. LÄS MER

  4. 3. CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief

    Magister-uppsats, Högskolan i Jönköping; IHH, Rättsvetenskap

    Författare :Evelina Kerr; [2009]
    Nyckelord :International Tax Law; CFC legislation; Community Law; direct taxation; double CFC taxation; freedom of establishment;

    Sammanfattning : CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. LÄS MER

  5. 4. Cross Border Inheritances and European Community Law : Juridical double taxation of inheritances and the free movement of capital

    Magister-uppsats, IHH, Rättsvetenskap

    Författare :Caroline Wiberg; [2009]
    Nyckelord :Double taxation; Inheritances; Free movement of capital; Margarete Block;

    Sammanfattning : Double taxation is known as restricting the free flow of capital and accordingly results in a limited access of the internal market. Although, not many Member States have entered into double taxation conventions in order to avoid juridical double taxation of inheritances. LÄS MER

  7. 5. Vad omfattas av undantaget för försäkringstjänster i 3 kapitlet 10 § mervärdesskattelagen? :

    Magister-uppsats, IHH, Rättsvetenskap

    Författare :Pia Åström; Diala Saliba; [2009]
    Nyckelord :Tax Law; VAT; EC-law; VAT directive; Swedish VAT act; art. 135.1 a VAT directive; chapter 3 section 10 Swedish VAT act; insurance services; competition neutrality; legal certainty; Skatterätt; mervärdesskatterätt; EG-rätt; mervärdesskattedirektivet; mervärdesskattelagen; art. 135.1 a mervärdesskattedirektivet; 3 kap. 10 § ML; försäkringstjänster; konkurrensneutralitet; rättssäkerhet;

    Sammanfattning : .... LÄS MER