Sökning: "Josef Fjellander"

Hittade 2 uppsatser innehållade orden Josef Fjellander.

1. 1. Principer bakom skattesatserna för mervärdesskatt i Sverige

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

   Författare :Josef Hedler Fjellander; [2023]
   Nyckelord :skatterätt; rättsprinciper; beskattningsprinciper; mervärdesskatt; Law and Political Science;

   Sammanfattning : Tax law is governed by principles, that sometimes may contradict each other and then need to be weighed against each other. In preparatory works the lawmaker gives their account for how the assessment of principles looks like, and it’s possible through preparatory works to analyse which principles the lawmaker considers, how they’re considered, and how they’re weighed against each other. LÄS MER

3. 2. Voteringsplikt och samvetsfrihet

   Kandidat-uppsats, Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

   Författare :Josef Fjellander; [2022]
   Nyckelord :förvaltningsrätt; folkrätt; voteringsplikt; samvetsfrihet; Law and Political Science;

   Sammanfattning : In Swedish administration, on both the state level and the municipal level, some positions are bound by a duty of voting, and it is thus demanded that they make their opinion known in some issus. This paper investigates how this duty of voting relates to the freedom of conscience granted by Art. 9 in the European Convention on Human Rights. LÄS MER