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EU:s mervärdesskattesystem är idag uppbyggt kring destinationslandsprincipen, vilket innebär att försäljning till annat land inom EU inte påläggs någon skatt. Mervärdesskatt upptas istället i destinationslandet. Detta var till en början tänkt som en övergångs-ordning. Den slutliga ordningen för mervärdesbeskattningens vidkommande var tänkt att baseras på ursprungslandsprincipen, där skatt läggs påThe European VAT system is built around the destination principle, which means that intra-community sales are exempt from taxation. Instead VAT is collected in the buyers member state. This system is in fact an interim system, and according to art. 402 of the VAT directive must be replaced by a system based on the origin principle. This would mean that VAT is also levied on intra-community sales b

This study is based on a field study conducted in Lima, Peru. The field study was financed by the MFS (Minor field study) scholarship of SIDA. My intention was to illuminate the street child’s process, as an actor in interaction with its surrounding environmental systems, to leave the streets of Lima, Peru. The questions that were related to this aim were how structural aspects, such as changes in

Syftet med denna examensuppsats är att analysera konkurrensbegränsande klausuler i anställningsavtal och se hur dessa används i Sverige och i Storbritannien. Jag avser att göra en komparativ analys mellan de två jurisdiktionerna för att se hur användandet av sådana klausuler skiljer sig samt i vilken utsträckning användandet är lika. Studien är begränsad till klausuler som rör förhållanden efter aThe purpose with this thesis is to analyse restrictive covenants in employment contracts and see how they are used in Sweden and in Britain. I aim to do a comparative analysis between the two jurisdictions to see how the use of such covenants differs and is similar. The study is confined to covenants, which concern circumstances after the term of employment. I will focus on the use of non-compete

Under covid-19-pandemin uppmärksammades tillämpningen av handlings-offentligheten. Covid-19-pandemin utgjorde en kris som innebar olika former av påfrestningar för bl.a. svenska myndigheter. Uppsatsens syfte är att utreda och analysera om det finns några inskränkningar i handlingsoffentligheten under normala förhållanden och under särskilda situationer som kris, krigsfara eller krig. Utöver det During the COVID-19 pandemic attention was paid to the right to access official documents. The COVID-19 pandemic constituted a crisis that meant various forms of stress for, among others, Swedish authorities. The purpose of the essay is to examine and analyze whether there are any restrictions on the right to access official documents under normal conditions and during special situations such as

This research is a critical analysis of a delay regime for multimodal transport, or door-to-door transport. At this day, there are no mandatory rules governing multimodal transport, but a process of creating a set of rules are pending both within UNCITRAL as well as the European Union. Due to the increased use of containers in shipping, multimodal transport has become more common. For this purpose

Kai Söderhjelm (b. 1918 in Helsinki, d. 1996 in Gothenburg) belonged to a Finland-Swedish cultural family, and was for many years an important and valuable figure in the intellectual life of Sweden. Söderhjelm’s authorship follows the same clear thematic lines from his first book, Rid mot nordväst (1948; Ride to the northwest), to his last, Okänt land (1993; Unknown land). These themes are peace,

The purpose of the paper is to investigate both the Swedish position and the position of ECJ regarding Swedish CFC-legislation towards third countries. It will be investigated if the Swedish position is compatible with ECJ's interpretation of the fundamental freedoms and Sweden's international obligations regarding tax treaties. The CAT has delivered a decision in a case where it tackled t

EU-domstolen har sedan flera år utvecklat en praxis avseende rent konstlade upplägg som rättfärdigandegrund för motverkande av skatteflykt. EU har sedan några år arbetat med att förhindra skatteflykt och har nyligen förändrat moder- och dotterbolagsdirektivet genom införandet av en generell skatteflyktsklausul (GAAR). Det kan ifrågasättas huruvida innebörden är densamma i rekvisitet inte genuint aThe European Court of Justice has for several years developed a case law regarding wholly artificial arrangements as a ground for justification to prevent tax avoidance. The last few years, EU has worked to prevent tax avoidance and the Parent- and Subsidiary directive has recently been amended by the introduction of a general anti-abuse rule (GAAR). It is questionable, whether the prerequisite no

The purpose of this study is to interogate the tension-laden relationsship between men (of the dominant classes and ethnicities) and feminism. Closely linked to this lies the question of how valid and relevant official Swedish goals of gender equality can be to the Centres for Women´s Studies and Gender Research in Sweden. The essay is mainly an in-depth qualitative study concerned about question

The thesis Housing Culture, Information Flows, and Craftsmen 1740-1820 (Bostadskultur, informationsflöden och hantverkare 1740-1820) investigates two mansion houses – Bålby in Närke and Skottsbergska gården in Karlshamn – with the focus on craftsmen and their clients. This is in order to analyse the relationship between professional craftsmen in the capital and in other regions. The clients have a

Mechanistic understanding of piscivore foraging at the individual level is important in order to understand and make predictions of piscivore effects at population and community levels. To understand the mechanisms affecting selection and consumption rates each step in the foraging cycle (search, encounter, active choice, attack, capture, ingestion, digestion) should be studied. In my studies of d

Popular Abstract in Swedish I de flesta organ i människokroppen pågår en ständig förnyelse av celler för att kompensera för gamla cellers bortfall som en följd av skador och naturlig död. En ensam cell kan på egen hand kopiera allt sitt DNA och därmed all information den bär på, för att därefter dela sig och skapa en exakt identisk kopia av sig själv. Kodat i DNA finns instruktionerna för hur en oTelomeres are the end-structures of linear chromosome which are crucial for maintaining genome integrity. The telomeres prevent the DNA-repair machinery from recognizing the chromosome ends as double-strand breaks and from end-to-end fusions. The telomeres are composed by short repetitive units of TG-rich DNA and associated specialized telomere-binding proteins. Due to that replication only can

Shallow lakes such as Lake Krankesjön are characterized by their extended littoral zones, usually covered by submersed and emergent vegetation. In paper 1, I investigated the relationship between turbidity and macrophyte growth (Chara spp.) during spring and summer in Lake Krankesjön and found that the colonization of the lake bed by macrophytes was dependent on turbidity on a non-linear way. Also

Popular Abstract in Swedish Huvudsyftet med min avhandling är att visa hur klass konstruerades språkligt i Svensk Damtidning i början av 1900-talet. Teoretiskt efterlyser jag en förnyelse av studier av klass, och skriver därmed in mig i de post-marxistiska och feministiska traditionerna. Ett viktigt mål på vägen är också att klarlägga dampressens status som historisk källa, inte minst genom en anaThe aim of my thesis is to demonstrate how class was constructed linguistically in Svensk Damtidning (Swedish Woman's Magazine) at the beginning of the 20th century. Theoretically, I call for a renewal of studies of class, thus joining the traditions of post-marxism and feminism. Research into language and class, strongly coloured by modernism, suggests that from the 19th century onwards people i

The Chinese population is rapidly aging, which has brought challenges for the elderly support system. Until very recently, only urban employees were eligible to receive a pension, while the rural elderly were forced to rely on income from their own labor and support from their family. In these circumstances, it is unsurprising that the rural elderly were most likely to fall into poverty. The recen

Children born to enemy soldiers, so-called “children born of war,” are vulnerable to displacement. The contested repatriations of the children of Scandinavian mothers and foreign fighters from Syria in the wake of the fall of the “Islamic state” in March 2019 are point in case. Norway, Denmark, and Sweden at first delayed and then only hesitantly or selectively supported their return – as Norway a

1 Lund University Library Archival description The Polish Research Institute in Lund (Polski Instytut Zrodlowy w Lund, PIZ) Volume Series 1- 20 Testimonies 21-23 Transport lists 24 Material relating to testimonies, accounts and transports 25-26 Material on concentration camps 27-31 Material from concentration camps 32 Other material regarding the occupation and issues from concentration camps 33 C

https://www.ub.lu.se/sites/ub.lu.se/files/2024-12/PIZ_Archival_description_rev241206.pdf - 2025-12-20

VETENSKAP OCH BEPRÖVAD ERFARENHET SCIENCE AND PROVEN EXPERIENCE 2 | STEN ANTTILA & SUSANNA AXELSSON VETENSKAP OCH BEPRÖVAD ERFARENHET VID SBU | 1 2 | STEN ANTTILA & SUSANNA AXELSSON VETENSKAP OCH BEPRÖVAD ERFARENHET SCIENCE AND PROVEN EXPERIENCE ISBN for this volume: 978-91-519-3913-1 ISBN for the collection of 11 volumes: 978-91-519-3914-8 © VBE Research program and the authors Graphic design by

https://www.vbe.lu.se/sites/vbe.lu.se/files/vbe_11_final.pdf - 2025-12-20

Choosing Your Major! As a BIDS student you have an opportunity to specialize within your degree in one of the following four disciplines: • Economic History • Human Geography • Political Science • Sociology You will make your choice during year 1 in the spring application period which occurs between mid March and mid April. Since courses may vary from one year to another, we will schedule a meetin

https://www.keg.lu.se/sites/keg.lu.se/files/choosing_your_major.pdf - 2025-12-20

Is low carbon tourism a good incentive for the development of a low carbon community? - A case study of the Pinglin District Ying-Chen Fang May 2011 Email: ricerenee@hotmail.com Supervisors International Master‟s Programme in Environmental Studies and Sustainability Science (LUMES) at Lund University, Sweden Torsten Krause LUCID - Lund University Centre of Excellence for Integration of Social and

https://www.lumes.lu.se/sites/lumes.lu.se/files/fang_ying_chen_thesis_2011.pdf - 2025-12-20