Sökning: "Matilda Almén"

Hittade 1 uppsats innehållade orden Matilda Almén.

  1. 1. Punktskatt på e-cigaretter - de lege lata och de lege ferenda

    C-uppsats, Handelshögskolan i Stockholm/Center for Business Law

    Författare :Rebecka Månsson; Matilda Almén; [2017]
    Nyckelord :Excise duty; Electronic cigarettes; Formal principle of justice; Tobacco duty;

    Sammanfattning : The aim of the thesis is to clarify whether or not electronic cigarettes are subject to excise duty in Sweden, since the law does not regulate them. The first part of the thesis analyze directives from the EU and Swedish legislation to clarify the legal position of electronic cigarettes and whether they are subject to an already existing excise duty. LÄS MER