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- Kristoffersson, Eleonor, 1972-, et al.
(författare)
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The Principle of the Legality of Taxation and the Rule of Law
- 2024
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Ingår i: Rule of Law in a Transitional Spectrum. - Uppsala : Iustus förlag. - 9789177372721 ; , s. 177-186
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Bokkapitel (refereegranskat)abstract
- This chapter examines the principle of the legality of taxation in the context of the rule of law. It begins with an exploration of the legality of taxation in international and EU Law, providing a comparative overview and delving into the specific case of Sweden. The authors discuss how this principle is not explicitly stated as a fundamental right in the European Charter of Human Rights and Fundamental Freedoms but can be derived from its provisions. The Court of Justice of the European Union recognizes it as a general principle, necessitating that tax obligations and their substantive elements be defined by law.The article then focuses on the Swedish interpretation of the principle, tracing its evolution and current application. It highlights the nuances in the Swedish legal system, where the principle of legality in tax law is interpreted as a general rule that taxation must be lawful and in accordance with the principles of the rule of law. This includes a discussion of the role of the Swedish Parliament in enacting tax laws and the interpretative approaches of the Supreme Administrative Court.In conclusion, the paper emphasizes the principle of legality as an integral part of a larger legal system grounded in the rule of law. It addresses the challenges and complexities in applying this principle, especially when harmonizing national and EU law principles in tax cases.
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| 3. |
- Heyward, Clare, et al.
(författare)
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A free movement passport for the territorially dispossessed
- 2016
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Ingår i: Climate justice in a non-ideal world. - Oxford : Oxford University Press. - 9780198744047 - 9780191804038 ; , s. 208-226
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Clare Heyward and Jörgen Ödalen focus on the need for institutional reform to address climate-related injustice for a particular group of victims. They are concerned with the potential lacuna in international law concerning those citizens of states whose entire territories could be submerged by rising sea levels. Heyward and Ödalen refer to these as the the ‘territorially dispossessed’ and argue that they should be provided with a ‘Passport for the Territorially Dispossessed’ which gives its holder a right to choose their new nationality. They compare their proposal with competing ‘quota’ schemes and argue that the PTD is less unjust because its principle of free choice allows the territorially dispossessed to retain a larger measure of control over their destiny.
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| 4. |
- Kristoffersson, Magnus, Associate Professor, 1966-, et al.
(författare)
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An Overview of the FIRE Research Project
- 2023
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Ingår i: Proceedings from the First Annual International FIRE CONFERENCE 10th–11th of November 2022, Örebro University, Sweden. - Uppsala : Iustus förlag. - 9789177372639 ; , s. 15-42
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Bokkapitel (refereegranskat)abstract
- This article presents a concise overview of the Financial information Retrieval Ecosystem (FIRE) project. In the article an overview of the technological cornerstones of FIRE, its potential legal implications, stakeholder perspectives, and its influence on various professions, with a particular emphasis on the underlying technologies propelling this initiative. The FIRE project also suggests that both mandatory book-keeping and annual reporting might be possible to abolish in the future.
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