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| 2. |
- Kristoffersson, Eleonor, 1972-
(författare)
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Automated Decision-Making in Swedish Tax Law and the GDPR
- 2021
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Ingår i: WCLF Tax und IP Gesprächsband 2019 : Immaterielle Werte als zentrale Komponente internationaler Steuerstrategien. - Wiesbaden : Springer. - 9783658320720 ; , s. 9-21
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Sweden started applyingautomated decision-making in many fields of tax lawalready inthe late 1970 s. Decisions on tax deductions, social security contributions, value added tax (VAT) and excise duties are made automatically based on a tax return if itisfiledtimely and correctly. Since 1994, also routine decisions on income tax returns are automated.
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| 3. |
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| 4. |
- Kristoffersson, Eleonor, 1972-
(författare)
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Taxpayer Rights - Comparative Insights
- 2020. - 1
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Ingår i: The Swedish Korean Tax Conference 27th to 29th December 2019. - Örebro : Örebro University. - 9789187789410 - 9789187789427 ; , s. 27-33
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Bokkapitel (refereegranskat)
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| 5. |
- 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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| 6. |
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| 7. |
- Westberg, Björn, 1942-, et al.
(författare)
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Deductions in EU VAT law
- 2012
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Ingår i: The future of indirect taxation. - Alphen aan den Rijn : Wolters Kluwer. - 9789041137975 - 9041137971 ; , s. 639-650
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Bokkapitel (refereegranskat)
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| 8. |
- Cedro, Marco, et al.
(författare)
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Gender Equitable Taxation
- 2023
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Ingår i: Gender-Competent Legal Education. - Cham : Springer. - 9783031143595 - 9783031143601 ; , s. 375-404
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Bokkapitel (refereegranskat)abstract
- From Adam Smith’s 1776 classic “The Wealth of Nations” until modern times, the principle of fairness has remained one of the crucial principles on which tax systems are to be based. However, even modern tax and budgetary systems are far from being gender equitable. This chapter provides an analysis of the ways in which taxation, as well as the subsequent spending of resources collected therewith, influence gender equality within a household, at the workplace and within the broader economy. This analysis should enable the reader to utilise the gender equality principle as a framework for re-evaluating the applicable national and international sources of tax law, as well as public expenditure management on various levels of the government. This chapter will show why gender equality should become a priority for governments when creating their fiscal policy and executing their budgets.
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| 9. |
- Dahlberg, Mattias, 1968-, et al.
(författare)
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General Report
- 2013
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Ingår i: The taxation of foreign passive income for groups of companies. - The Hague : Sdu Uitgevers bv. - 9789012390675 ; , s. 17-56, s. 1-34
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 10. |
- Davinić, Marko, et al.
(författare)
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Gender Aspects of Public Law
- 2023
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Ingår i: Gender-Competent Legal Education. - Cham : Springer. - 9783031143595 - 9783031143601 ; , s. 305-340
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Bokkapitel (refereegranskat)abstract
- This chapter portrays the initial appearance of modern public law in late eighteen-century Europe as homocentric, and its gradual profiling, in the centuries to follow, across the globe, as gender-balanced. It also addresses the reforming force of the international instruments in achieving gender-balanced public law on a national level, as well as the inherent limits of those instruments due to the inevitable pluralism of public law approaches to gender equality in areas of reasonable disagreement. Furthermore, authors will analyse structural, institutional, and cultural factors that play a part in the underrepresentation of women at all worldwide governmental levels. However, they emphasise that electing more women in state institutions is only the first step. What is necessary is to ensure that women have a tangible impact on public policies. Thus, they conclude that empowering women is a multi-layered process that is much more complex than choosing an equal number of women in state institutions. Public law aspects on gender-based violence as well as anti-discrimination measures are also included in this chapter.
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