Sökning: "Tax Law thesis"

Visar resultat 1 - 5 av 466 uppsatser innehållade orden Tax Law thesis.

  1. 1. När blir liten tillräckligt stor? - En studie av bostadsfastigheter i Skåne

    Master-uppsats, Lunds universitet/Fastighetsvetenskap

    Författare :Nelly Persson; Linnea Fredriksson; [2024]
    Nyckelord :Bostadsfastighet; fastighetsstorlek; fastighetsbildningslagen; lämplighetskrav; bygglov; fastighetstaxering; tomt; planbestämmelser; Technology and Engineering; Law and Political Science;

    Sammanfattning : A property’s suitability is a central part of the Swedish Property Formation Act. It states that any creation or reformation of property must be suitable in regards to range, situation and other circumstances. LÄS MER

  3. 2. Beskattning av pixlar : Hanteringen av virtuell egendom i mindre onoterade bolag samt individbeskattningen

    Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet/Handelshögskolan (from 2013)

    Författare :Martin Schumacher; [2024]
    Nyckelord :Skatterätt; virtuell egendom; juridik;

    Sammanfattning : Virtual property is fairly unregulated in the Swedish legal system. There has only been one court case where the term virtual property was explicitly mentioned. LÄS MER

  4. 3. Direktupphandling vid synnerlig brådska – är det flexibla förfarandet rättssäkert?

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

    Författare :Julia Jönsson; [2023]
    Nyckelord :förvaltningsrätt; offentlig upphandling; direktupphandling; synnerlig brådska; rättssäkerhet; Law and Political Science;

    Sammanfattning : Public procurement concerns how the public sector should act when making purchases and therefore has a great impact on the national economy. Fundamental societal functions such as healthcare and education are supported through public procurement. LÄS MER

  5. 4. The Swedish tax rules for electricity production in breach of EU tax law

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Ingi Hilmar Sigurdsson; [2023]
    Nyckelord :EU Law; State aid; de minimis aid; de minimis Regulation; Article 107 TFEU; Article 108 TFEU; energy taxation; renewable energy.; Law and Political Science;

    Sammanfattning : 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

  7. 5. Is this the end of the Marks & Spencer Doctrine? - The Freedom of Establishment, Permanent Establishments and Objective Comparability

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Ismail Quttineh; [2023]
    Nyckelord :EU-law; Direct Taxation; Permanent Establishment; Subsidiary; Marks Spencer; Law; Tax; PE; Law and Political Science;

    Sammanfattning : The Thesis examines issues of European Corporate Tax Law and specifically the notion of the Marks & Spencer doctrine, with respect to non-resident permanent establishments. The doctrine entails the possibility for a resident company to deduct losses that were incurred by a PE, situated in another Member State. LÄS MER