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I EU-domstolens dom i FCE Bank menade EU-domtolen att ett tillhandahållande av en tjänst mellan ett huvudkontor och dess filial inte utgör en beskattningsbar transaktion då huvudkontoret och dess branch, tillsammans, utgör en och samma beskattningsbara person.Tio år senare dömde EU-domstolen i Skandia America där EU-domstolen menade att den princip som härrör från domen i FCE Bank inte är tillämplIn its ruling in FCE Bank, the CJEU stated that a supply between a head office and its branch does not constitute a taxable transaction since the head office, together with its branch, constitute one taxable person. Ten years later the CJEU ruled in Skandia America stating that the principle deriving from FCE Bank is not applicable when the branch is a member of a VAT group. This ruling generated

This rapport is a study in advance of a possible up and coming restoration of the old observatory in Lund. The rapport is based on the possibility that it will be restored to accommodate modern facilities and suit the needs and demands we have on a modern building regarding installations and accessibility. This rapport describes in detail how to transform and renovate the old observatory to house

Abstract The unprecedented fast-changing environment, embracing new information, manufacturing and process technologies in the context of the increasing globalisation of product and service market has had significant effect on the nature of work and subsequently affected career management of employees. Organizations today embark on many changes internally and externally in order to strengthen ther

The majority of northern peatlands were initiated during the Holocene. Owing to their mass imbalance, they have sequestered huge amounts of carbon in terrestrial ecosystems. Although recent syntheses have filled some knowledge gaps, the extent and remoteness of many peatlands pose challenges to developing reliable regional carbon accumulation estimates from observations. In this work, we employed

High postprandial blood glucose levels are associated with increased mortality, cardiovascular events and development of diabetes in the general population. Interventions targeting postprandial glucose have been shown to prevent both cardiovascular events and diabetes. This study evaluates the efficacy and safety of a novel nutritional supplement targeting postprandial glucose excursions in non-di

Due to the limited number of views and limited angular span in digital breast tomosynthesis (DBT), the acquisition geometry design is an important factor that affects the image quality. Therefore, intensive studies have been conducted regarding the optimization of the acquisition geometry. However, different reconstruction algorithms were used in most of the reported studies. Because each type of

The purpose was that from previous research and the children's own stories illustrate how stepchildren experienced their lives in stepfamily, also examine if the children had mutual experiences and common patterns. Questions: What was it like for a child to live in a stepfamily? Could one see a pattern in a stepchild's describing life in a stepfamily? How the children relateted to all pare

Syftet med denna uppsats har varit att undersöka om en marknadsanpassad socialtjänst lyckas uppfylla socialtjänstlagens intentioner om att arbeta förebyggande med unga narkotikamissbrukare. För att få svar på detta har jag dels studerat hur en sådan kommunal organisation fungerar i förhållande till lagstiftningen, dels hur många ungdomar det rör sig om som under ett år kommer i kontakt med socialt

Ett viktigt syfte inom EU är ökad konkurrens på den Europeiska marknaden och för att målet ska uppnås föreslog den Europeiska Kommissionen ett Direktiv som reglerar uppköpserbjudanden vilket skulle bidra till förenklade förvärv av företag på den gemensamma marknaden. Företagsförvärv innebär huvudsakligen att ett företag köper aktier av ett annat företag vilket även ibland kan leda till övertagandeOne of the main purposes in EU is increased competiveness on the European market and to achieve the goal; the European Commission made a proposal of a Directive on Takeover Bids which would facilitate the takeover activity in EU. Takeover activities essentially signify when a company purchases shares in another company which occasionally also leads to a takeover of the control of the target compan

ISA 610 är en revisionsstandard som en revisor kan använda sig av för att söka vägledning kring omfattningen av god revisionssed vid användandet av internrevisionens arbete. Standarden ska i år omarbetas och den nya versionen av standarden kommer att träda i kraft i december 2013. Syftet med denna uppsats är att undersöka vad själva förändringen innebär samt hur detta kan tänkas påverka revisionenThe ISA 610 is an auditing standard, which the auditor can turn to in order to seek guidance on the scope of auditing in case of using the work of the internal audit. The standard is being revised this year and the new version will come into force in December 2013. The aim of this thesis is to investigate what the impact of this revision may mean and how this may affect the auditing and the users

Bygg- och fastighetssektorn står för en betydande andel av Sveriges och EU:s totala växthusgasutsläpp, och tillverkningen av betong är en av de mest utsläppsintensiva delarna av byggprocessen. Med bakgrund av ökade klimatkrav undersöker denna studie förutsättningarna för återbruk av större betongelement i svenska byggprojekt. Studien analyserar den miljömässiga lönsamheten i återbruk, identifierarThe construction and real estate sector accounts for a significant share of Sweden's and the EU's total greenhouse gas emissions, and the production of concrete is one of the most emission-intensive parts of the construction process. Against the backdrop of increasing climate requirements, this study examines the conditions for reusing larger concrete elements in Swedish construction proje

Background: Adult-onset diabetes comprises subgroups differing in pathophysiology, clinical presentation, and risk of comorbidities. We investigated early phenotypic differences between individuals who later developed diabetes, stratified by subgroup at diabetes diagnosis. Methods: We conducted a pooled analysis of nine prospective European cohorts with 3309 individuals developing incident diabete

Background: COPD management is guided by the respiratory symptom burden, assessed using the modified Medical Research Council (mMRC) scale, the COPD Assessment Test (CAT), or both. Research Question: What are the abilities of mMRC and CAT to detect abnormally high exertional breathlessness on incremental cardiopulmonary cycle exercise testing (CPET) in people with COPD? Study Design and Methods: A

Background Long-term pathological breathlessness is a life-limiting symptom that risks taking control of the individual’s life. We aimed to evaluate how locus of control (LOC), an individual’s perceived control of present and past life events, relates to breathlessness in a middle-aged general population. Methods A population-based, cross-sectional analysis of people aged 50–64 years was conducted

Lake water storage variations on the Tibetan Plateau (TP) serve as crucial indicators of regional hydrological dynamics and climate changes, providing more comprehensive insights than discrete measurements of lake area or water level alone. While accurate bathymetric data is fundamental for quantifying lake water storage, conventional bathymetric surveys are often constrained by logistical challen

Layout 1 SASNET detaljerad aktivitetsrapport 2016 ---------------------------------------------------- ...sammanställd av Lars Eklund JANUARY 2016 SASNET participation in Thiruvananthapuram seminar on Access to Justice • The Department of Law at University of Kerala, India, organized an International Interdisciplinary Seminar on ”Access to Justice: Trends and Issues” on 7–9 January 2016 in Thiruva

https://www.sasnet.lu.se/sites/sasnet.lu.se/files/sasnetworkreportactivity2016.pdf - 2026-07-18

SYDASIEN_2_2019_SLUTLIG_low-res.pdf På flykt efter ändrade klimatet Verklighetsfabriken Vem älskar Modi? Gatuhundar Tidskrift om Indien, Pakistan, Sri Lanka, Bangladesh, Afghanistan, Nepal, Bhutan och Maldiverna #2 2019 Sydasien.se Pris: 75 SEK 2 #2 2019 n redaktör ut, två redaktörer in. Efter nio år som redaktör för Sydasien går jag nu vidare mot nya utmaningar. Jag har i perioder önskat att jag

https://www.sasnet.lu.se/sites/sasnet.lu.se/files/sydasien_2_2019_slutlig_low-res.pdf - 2026-07-18

Microsoft Word - Final report from SWEAH External Advisory Board.doc 1 Second report from SWEAH External Advisory Board June 2019 Søren S.E. Bengtsen, Dorly Deeg, Lars Geschwind (chair) Introduction This is the second and final report from the SWEAH External Advisory Board (EAB). It is based on our understanding of the structures, processes and outcomes of SWEAH during the period of study (2017-20

https://www.sweah.lu.se/sites/sweah.lu.se/files/sweah_eab_second_report.pdf - 2026-07-18

LUMES Master's Thesis 1997/1998 SMEs and the Environment: Developing a Framework for an Integrated EM Practice Prepared by: Henrik Löfqvist Odalvägen 19 302 51 Halmstad 035 - 12 49 19 henriklofqvist@netlane.com Jens Birkenheim Bruksgatan 22B 244 30 Kävlinge 046 - 73 37 48 jensbirkenheim @netlane.com Thesis for Master of Science in Environmental Science Lund, Sweden, 30 November 1998. Lund Universi

https://www.lumes.lu.se/sites/lumes.lu.se/files/birkenheim_jens_lofqvist_henrik.pdf - 2026-07-18