Sökning: "Erik Nermark Hjelm"

Hittade 2 uppsatser innehållade orden Erik Nermark Hjelm.

  1. 1. Beskattning av Bitcoin i ljuset av likformighetsprincipen

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

    Författare :Erik Nermark Hjelm; [2018]
    Nyckelord :Skatterätt; Bitcoin; Likformighet; Likformighetsprincipen; Law and Political Science;

    Sammanfattning : This paper examines how financial products are classified within the capital gains bracket and which tax differences follow from such classification. Based on practice and the methodology of the Income tax act, the paper describes how a divestment of the cryptocurrency Bitcoin should be classified and taxed. LÄS MER

  2. 2. Likgiltighetsuppsåtet - en kritisk granskning av begreppets aktuella innebörd

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

    Författare :Erik Nermark Hjelm; [2017]
    Nyckelord :Straffrätt; likgiltighetsuppsåt; Law and Political Science;

    Sammanfattning : The concept of guilt in Swedish law constitutes carelessness (culpa) and intent (dolus). These legal concepts express different ranks of guilt such that the separation of deeds of negligence and intent is of major importance. The present thesis will investigate the lower bound of the concept of intent, in relation to carelessness. LÄS MER