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Träfflista för sökning "hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) ;pers:(Kristoffersson Eleonor 1972)"

Search: hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) > Kristoffersson Eleonor 1972

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1.
  • Kristoffersson, Eleonor, 1972- (author)
  • Value Added Tax as a Legal Transplant
  • 2021
  • In: Intertax. - : Wolters Kluwer. - 0165-2826 .- 1875-8347. ; 49:2, s. 186-197
  • Journal article (peer-reviewed)abstract
    • In this article, Value Added Tax (VAT) is examined as a legal transplant. The legal transplants theory relies on the assumption that legal transplants are the primary driver behind legal change. In order to establish whether this is the case for VAT, the distribution of VAT across the world is examined. This spread, however, should be evaluated against the different legal VAT families that may be identified around the world in order to determine if the identity of the transplanted system remains. That said, VAT families vary over time, and there is no specified definition of different VAT families. The establishment of the relevance of studying VAT as a legal transplant may feasibly lead to a discussion on whether a legal transplant approach is appropriate for comparative research in VAT since such an approach entails a risk for too much emphasis on similarities. The fact that statutes appear to be similar does not necessarily mean that the law is the same due to various factors such as legal culture. However, with an awareness of the inadequacies of the legal transplants approach as a method for comparative studies, the approach may provide valuable insight into explaining the similarities and differences in VAT.
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  • Grylin, Hanna, 1984- (author)
  • Passivitetsrätten vid skattetillägg
  • 2019
  • Doctoral thesis (other academic/artistic)abstract
    • When a taxpayer fails to fulfill the obligation in Chapter 30 Section 1 and Chapter 31 Section 3 of the Swedish Tax Procedure Act, skatteförfarandelagen (2011:1244), the STPA, to submit information about his or her taxable income, he or she becomes liable to pay a tax surcharge. Decisions about tax surcharges can be made in both administrative and criminal proceedings. In fact, decisions on tax surcharges may be made due to a taxpayer’s passiveness during a criminal tax procedure, regardless of the intent. However, the European Court on Human Rights has established that a person’s silence is not, in itself, sufficient proof for a conviction. This causes a tension between the obligation to submit information about taxable income and the right to silence and the right against self-incrimination in the Swedish tax surcharge procedure.The purpose of this thesis is to analyze the relationship between the Swedish system of tax surcharge and the right to silence and the right against self-incrimination according to the ECHR, the EU Charter, Article 3 Section 1 (e) of Directive 2012/13/EU and Article 7 of Directive 2016/343/EU. The method used to analyze these problems and discuss solutions combines a legal dogmatic method with an autonomous interpretation of the right to silence and the right against self-incrimination. The analysis shows that problems occur after the point where a taxpayer has been charged with a criminal offence according to the autonomous meaning of the concept. This point in time corresponds to the point in time when action is taken by the Swedish Tax Agency that has a substantial impact on the taxpayer. The analysis also shows that if a tax surcharge is levied only because of a taxpayer’s silence, after that point, there has been a violation of the right to silence and the right against self-incrimination according to the autonomous meaning.The conclusion of the thesis is that there is a need for an amendment to the STPA, which reinforces the autonomous meaning of the right to silence and the right against self-incrimination in the Swedish tax surcharge procedure. This includes new rules in the STPA, which define 1) a duty for the Swedish Tax Agency to inform taxpayers about the right to silence and the right against selfincrimination, 2) the scope of the taxpayer’s obligation to submit information about taxable income in relation to the right to silence and the right against selfincrimination and 3) rules on exemption from tax surcharge when it violates the right to silence and the right against self-incrimination.
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  • Hiort af Ornäs Leijon, Lena, et al. (author)
  • Skattesystemet : övningsbok
  • 2022. - 2
  • Book (other academic/artistic)abstract
    • Denna övningsbok innehåller mer än 120 övningsuppgifter med svar som är utförligt kommenterade. Den hjälper användaren att ta steget från teori till tolkning och tillämpning. Den skapar förutsättningar för en fördjupad förståelse för och överblick över skattesystemets samtliga delar, såsom inkomstskatt, moms och punktskatter. I undervisnings- och inlärningssammanhang kan övningsboken kompletteras med Skattesystemet. Lärobok som följer samma disposition, samt Skattelagboken. På så sätt utgör den en del i ett komplett undervisningspaket i skatterätt. Förutom i undervisning kan boken användas av alla som i yrkes- eller privatliv kommer i kontakt med skatter och som vill fördjupa sina kunskaper om skattesystemet. Skattesystemet. Övningsbok bygger på sin uppskattade föregångare Övningar i skatterätt. Den andra upplagan utgör en uppdatering och en varsam omarbetning av den första upplagan.
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  • Kellgren, Jan, professor, 1967-, et al. (author)
  • Balanserade termiska nät och skatterna
  • 2021
  • In: Svensk skattetidning. - : Norstedts Juridik AB. - 0346-2218. ; :6, s. 551-577
  • Journal article (peer-reviewed)
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  • Result 1-10 of 183
Type of publication
journal article (60)
book chapter (50)
book (35)
editorial collection (14)
conference paper (11)
doctoral thesis (5)
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review (4)
reports (2)
other publication (1)
research review (1)
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Type of content
other academic/artistic (103)
peer-reviewed (68)
pop. science, debate, etc. (12)
Author/Editor
Kristoffersson, Eleo ... (5)
Melz, Peter (4)
Kellgren, Jan, profe ... (4)
Öberg, Jesper (4)
Lang, Michael (3)
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Rendahl, Pernilla, 1 ... (3)
Melz, Peter, 1953- (3)
Andersson, Daniel (2)
Persson, Annina H (2)
Leidhammar, Börje (2)
Grylin, Hanna, 1984- (2)
Nergelius, Joakim (2)
Olsson, Stefan (2)
Larsson, Ylva (2)
Blad, Karin, 1982- (2)
Persson, Annina H., ... (2)
Qandeel, Mais, 1985- (2)
Olsson, Stefan, 1965 ... (2)
Leidhammar, Börje, 1 ... (2)
Westberg, Björn (2)
Berg, Joel, 1984- (1)
Persson, Annina H., ... (1)
Anderberg, Andreas, ... (1)
Grylin, Hanna (1)
Andrén, Daniela, Ass ... (1)
Dahlberg, Mattias, 1 ... (1)
Arnesdotter, Ingrid, ... (1)
Lindahl, Mattias, 19 ... (1)
Adestam, Johan, Jur. ... (1)
Svensson, Ola, profe ... (1)
Wiman, Bertil, 1954- (1)
Blad, Karin, Jur. dr ... (1)
Blad, Karin (1)
Olsson, Stefan, prof ... (1)
Persson, Annina H., ... (1)
Arnesdotter, Ingrid, ... (1)
Pistone, Pasquale (1)
Rendahl, Pernilla (1)
Jacobson, Herbert, 1 ... (1)
Cedro, Marco (1)
Pontón Aricha, Teres ... (1)
Živković, Lidija (1)
Ervo, Laura, 1966- (1)
Davinić, Marko (1)
Marinković, Tanasije (1)
Carapezza Figlia, Ga ... (1)
Kovacevic, Ljubinka (1)
Leidhammar, Börje, a ... (1)
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University
Örebro University (167)
University of Gävle (137)
Linköping University (6)
University of Gothenburg (2)
Linnaeus University (2)
Uppsala University (1)
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Language
Swedish (102)
English (71)
German (9)
Korean (1)
Research subject (UKÄ/SCB)
Social Sciences (183)

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