Sökning: "State Aid rules"
Visar resultat 1 - 5 av 63 uppsatser innehållade orden State Aid rules.
1. The Swedish tax rules for electricity production in breach of EU tax law
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This thesis examines the way in which Sweden opted to set up its taxation on the supply of energy from renewable sources and whether they are in line with EU tax law. Windmills in Sweden are granted a lower-rate tax than other sources of renewable energy production, which is stated to be within the scope of the de minimis Regulation. LÄS MER
2. Energiskattenedsättningen för datorhallar i Sverige i ljuset av EU:s regler om statliga stöd
Uppsats för yrkesexamina på avancerad nivå, Karlstads universitetSammanfattning : År 2017 infördes en energiskattenedsättning som kraftigt reducerade elpriset för vissa datacenter som uppfyllde i lagen uppställda villkor. Ett av målen med nedsättningen var att Sverige skulle locka till sig multinationella företag som verkar inom datacenterbranschen. LÄS MER
3. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. LÄS MER
4. A Hypnotic Digital Artefact
Master-uppsats, Uppsala universitet/Institutionen för speldesignSammanfattning : This essay investigates what may constitute a hypnotic digital artefact from a design standpoint. This essay is meant to help designers who want to create hypnotic digital artefacts in the shape of a game, or researchers who wants to further this field. LÄS MER
5. Towards green EU State aid law? The Guidelines on State aid for Climate, Environmental protection and Energy 2022 in light of the European energy transition
Master-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : The European energy transition entails opportunities to mitigate two of the EU’s most pressing current challenges: climate change and the energy crisis due to the dependency on fossil fuel imports. The EU has committed to limiting global warming to 2°C (preferably 1.5°C), compared to pre-industrial levels. LÄS MER
