Sökning: "Jacob Sandqvist"

Hittade 1 uppsats innehållade orden Jacob Sandqvist.

  1. 1. Kupongbeskattning av utländska offentliga pensionsfonder - En analys av huruvida kupongbeskattningen av utländska offentliga pensionsfonder strider mot den fria rörligheten för kapital

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

    Författare :Jacob Sandqvist; [2023]
    Nyckelord :Skatterätt; Tax law; EU-rätt; EU law; Law and Political Science;

    Sammanfattning : The taxation of income is primarily a sovereign matter for the Swedish parliament. The Swedish membership in the European Union has however circumscribed the legislative capacity and the legislator is nowadays bound by the demands of EU law. This has resulted in potential conflicts between internal tax law and EU law. LÄS MER