Sökning: "prohibition of abuse of law"

Visar resultat 1 - 5 av 48 uppsatser innehållade orden prohibition of abuse of law.

1. 1. Ansvarsgenombrott, finns det? : Om ansvarsgenombrotts existens och klassificering.

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

   Författare :Zara Fredholm; [2023]
   Nyckelord :Ansvarsgenombrott;

   Sammanfattning : A fundamental principle within the Swedish corporate law system is the legal autonomy of a corporation. This separation absolves shareholders of any inherent obligation for corporate liabilities. There are certain rules within the corporate law system that allows for this distinction to be disregarded. LÄS MER

3. 2. Skatteflykt och källskatt på gränsöverskridande utdelningar

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

   Författare :Elsa Kalén; [2023]
   Nyckelord :Skatteflykt; källskatt; moder- dotterbolagsdirektivet; bulvanregeln; skatteflyktslagen; den fria rörligheten för kapital;

   Sammanfattning : Since 2015, the tax avoidance rule in the Amending Directive 2015/121 imposes minimum requirements on the EU member states to take measures to prevent abuse of the withholding tax exemption granted under the Parent-Subsidiary Directive 2011/96/EU. The applicable Swedish abuse rule in section 4(3) of the Swedish Withholding Tax Act, according to which the Amending Directive in this respect has been implemented, has been criticised for not meeting the minimum requirements of the directive. LÄS MER

4. 3. The Best Interest of the Child under International Law : The Right to Respect for Private and Family Life in the Formation, Malfunctioning, and Disruption of a Family

   Magister-uppsats, Stockholms universitet/Juridiska institutionen

   Författare :Anna Juhlin; [2023]
   Nyckelord :;

   Sammanfattning : This thesis will examine issues of international human rights law. Children’s rights and specifically the best interest of the child is a complex principle and is often overseen. LÄS MER

5. 4. Ne Bis In Idem in EU Competition Law – The Application of the Principle on the Relationship Between Article 102 TFEU and the Digital Markets Act

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

   Författare :Emilia Holmberg; [2023]
   Nyckelord :EU law; Competition law; Article 102 TFEU; Digital Markets Act; DMA; Fundamental rights; Ne bis in idem; Law and Political Science;

   Sammanfattning : During and after the adoption of the Digital Markets Act (DMA), concerns have been raised regarding the regulation’s relationship with the prohibition on abuse of dominant position in Article 102 TFEU. One possible concern regards the principle of ne bis in idem. The DMA is to be applied without prejudice to Article 102 TFEU. LÄS MER

7. 5. Det ombildade aktiebolaget - En närmare undersökning av fiktiv avräkning och kupongskatt vid gränsöverskridande ombildning

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

   Författare :Oscar Andersson; [2023]
   Nyckelord :skatterätt; gränsöverskridande ombildning; kupongskatt; fiktiv avräkning; Law and Political Science;

   Sammanfattning : Through the EU Directive 2019/2121 and the practice of the Court of Justice of the European Union (CJEU), a limited liability company can make a cross-border conversion into a corresponding legal entity in another Member State. This essay aims to investigate whether withholding tax must be paid in Sweden after a Swedish-registered limited company carries out a cross-border conversion without conducting economic activity in the des-tined Member State. LÄS MER