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Träfflista för sökning "hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) ;srt2:(1975-1999)"

Search: hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) > (1975-1999)

  • Result 1-10 of 1342
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  • Andersson, Håkan (author)
  • Topisk retorik inom juridiken
  • 1994
  • In: Retorik och rätt. - : Iustus, Uppsala. ; , s. 44-
  • Book chapter (peer-reviewed)
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4.
  • Rejmer, Annika, et al. (author)
  • Gemensam vårdnad kan skada
  • 1999
  • In: Dagens nyheter. - Stockholm : AB Dagens nyheter. - 1101-2447. ; :1999-07-23
  • Journal article (pop. science, debate, etc.)
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  • Alhager, Magnus (author)
  • Dispens från inkomstskatt
  • 1999
  • Doctoral thesis (other academic/artistic)abstract
    • This dissertation is a study of special exemption rules in Swedish tax law. These rules are formulated as exeptions to the general rules of taxation, providing relief from tax liability in specific cases. It is a fundamental principle of Swedish law that the power of taxation - as well as other forms of public power - be exercised in accordance with the law, which in this context means duly enacted legislation by the component organ of state. The power to grant exemption from taxation must therefore also be exercised in accordance with duly enacted statutes and/or other rules. However, special exemption differs from other exeptions provided by rules in tax legislation. Application for special exemption is lodged at a special administrative body (the Special Exemption Board). Special exemption does not constitute any part of the annual assessment of the taxpayer. Furthermore, the application is dealt with under a special procedure for this purpose. This dissertation provides a review of the legal rules governing the treatment of special exemption in the field of income taxation. Attention focuses on aspects of legal certainty and efficiency in the administration of special exemption applications. The present study aims to examine one of the least explored areas of tax law. This study also discusses the particular problems of legal interpretation in the absence of judicial precedents (of the administrative courts) to which one can refer in other areas of income tax law. This study shows that the concept of special exemption is unsatisfactory as an instrument of relief from tax liability, both from the point of view of legal certainty and of efficiency in administration. The conclusion then, is that de lege ferenda rules of special exemption should be abolished and replaced by ordinary rules within theincome tax system.
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  • Andersson, Håkan (author)
  • Legal Aspects of Health Risks
  • 1999
  • In: Amalgam and Health. - : Forskningsrådsnämnden. ; , s. 11-
  • Book chapter (peer-reviewed)
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  • Result 1-10 of 1342
Type of publication
journal article (517)
book (245)
book chapter (225)
doctoral thesis (148)
reports (60)
review (60)
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conference paper (29)
editorial collection (27)
other publication (23)
editorial proceedings (5)
licentiate thesis (3)
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Type of content
other academic/artistic (942)
peer-reviewed (247)
pop. science, debate, etc. (153)
Author/Editor
Heuman, Lars, 1941- (60)
Lindblom, Per Henrik (41)
Österdahl, Inger (36)
Ervo, Laura, 1966- (29)
Åström, Karsten (28)
Lehrberg, Bert, 1957 ... (28)
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Torp, Eivind (25)
Michanek, Gabriel, 1 ... (23)
Göranson, Ulf, 1947- (23)
Leidhammar, Börje (21)
Lidgard, Hans Henrik (20)
Westberg, Peter (19)
Hydén, Håkan (19)
Edvardsson, Bo, 1944 ... (18)
Andersson, Jan (18)
Schiratzki, Johanna (18)
Samuelsson, Per (17)
Marcusson, Lena, 194 ... (17)
Smiciklas, Martin (16)
Radetzki, Marcus, 19 ... (15)
Sigeman, Tore (15)
Svensson, Eva-Maria, ... (14)
Andersson, Håkan (14)
Wrange, Pål, 1957- (14)
Banakar, Reza (13)
Öman, Sören, 1961- (13)
Bengtsson, Bertil (11)
Hatakka (g. Gräns), ... (11)
Svensson, Bo, 1957 (11)
Arnesdotter, Ingrid, ... (10)
Klami, Hannu Tapani (10)
Sorvettula, Johanna (10)
Wickenberg, Per (9)
Gustafsson, Håkan, 1 ... (9)
Westberg, Björn (9)
Sevastik, Per (9)
Sund, Lars-Göran (8)
Johansson, Svante O. ... (8)
Cameron, Iain, 1959- (8)
Gunnarsson, Åsa (8)
Persson, Annina H., ... (8)
Mahmoudi, Said, 1948 ... (8)
Kerstin, Berglund, 1 ... (8)
Tjernberg, Mats (7)
Olsén, Lena (7)
Bakken, Larry A. (7)
Hettne, Jörgen (7)
Levin, Marianne (7)
Cramér, Per, 1958 (7)
Klami, H T (7)
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University
Uppsala University (455)
Stockholm University (229)
Lund University (228)
Örebro University (90)
University of Gothenburg (87)
Jönköping University (68)
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Swedish National Heritage Board (50)
Mid Sweden University (39)
Umeå University (38)
Karlstad University (31)
Linköping University (20)
Marie Cederschiöld högskola (17)
Linnaeus University (14)
University of Gävle (6)
The Nordic Africa Institute (5)
Royal Institute of Technology (4)
Högskolan Dalarna (4)
Swedish Agency for Marine and Water Management (4)
Kristianstad University College (3)
Luleå University of Technology (3)
Stockholm School of Economics (2)
Halmstad University (1)
University West (1)
Chalmers University of Technology (1)
The Swedish School of Sport and Health Sciences (1)
Swedish National Defence College (1)
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Language
Swedish (941)
English (362)
Finnish (27)
French (4)
German (3)
Norwegian (3)
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Danish (1)
Italian (1)
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Research subject (UKÄ/SCB)
Social Sciences (1342)
Humanities (54)
Engineering and Technology (4)
Medical and Health Sciences (4)
Agricultural Sciences (2)

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