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I denna uppsats så har det undersökts i vilka fall en inkomst som civilrättsligt har tillfallit ett aktiebolag ska beskattas hos dess ägare. Uppsatsen har mer specifikt fokuserat på den situation som uppstår när en verksamhet som bedrivs i ett aktiebolag inte utgör en självständigt bedriven näringsverksamhet enligt 13 kap 1 § IL. Enligt rådande praxis från HFD så ska ägaren beskattas personligen iThis Paper has examined in which cases an income that according to civil law belongs to a stock company should be taxed as an income that belongs directly to the owner of the company. This paper focuses specifically on the situation when the business operation of a stock company is not considered to be an independently run business according to 13 kap 1 § IL. According to the current court practic

Den som har ett rättsligt anspråk gentemot någon annan kan väcka talan i domstol för att låta anspråket komma under rättslig prövning. Rätten till domstolsprövning garanteras genom artikel 6(1) EKMR. Det förekommer emellertid att en kärande eller en potentiell svarande ingår avtal med någon utomstående med innebörden att den senare ska föra kärandens eller den potentielle svarandens talan vid domsA person who has a legal claim against another party can bring his claim before a court. The fundamental right of access to court is expressed in Article 6(1) of the ECHR. However, it is common that a plaintiff or a potential defendant enters into agreement with a third party implying that the latter shall bring the claim before court instead of the plaintiff/defendant. The purpose of this essay h

Abstract Authors: Ulrika Karlsson & Lise-Lotte Vaxell Title: Swedish elderly care- Under the microscope. [translated title] Supervisor: Anders Lundberg The purpose of this study is to investigate how the Swedish news media, newspapers in particular, use the information they receive about elderly care in Sweden and how they choose to portray this to the general public. To be able to do this we

Energy used in buildings is responsible for more than 40% of energy consumption and greenhouse gas (GHG) emissions of the EU and their share in cost-efficient GHG mitigation potentials is estimated to be even higher. In spite of its huge savings potential of up to 80%, achievements are very slow in the building sector and much stronger political action seems to be needed. One important step in thi

A mm-wave divide-by-two circuit with high injection efficiency, implemented in a 28-nm fully-depleted silicon-on-insulator (FD-SOI) CMOS process is demonstrated stand-alone, as well as using an on-chip voltage controlled oscillator (VCO) as the input signal source. Measurements show that the divider has a 30.1 % tuning range centered at an output frequency of 24 GHz, at an input signal power of -1

Microsoft Word - EMILI PEREZ_LUMES_Thesis Sustainability Transition Nicaragua_SEP2011 Thesis submitted in partial fulfillment of the requirements of Lund University International Master’s Program in Environmental Studies and Sustainability Science Sustainability Transitions Exploring the Transformation of Nicaragua’s Electricity System from Fossil Fuels to Renewable Sources E E-MAIL Lund Universit

https://www.lumes.lu.se/sites/lumes.lu.se/files/perez_emili_thesis_2011.pdf - 2026-05-24

Campus Helsingborg IT INFORMATION FOR STUDENTS HT15 2 Introduction General information on IT services at Lund University can be found on the University website lunduniversity.lu.se under Current students -> IT Services & support and on lu.se under Nuvarande student -> IT-tjänster, support och driftinfo (in Swedish). The information in this folder is also available on Mitt Campus. Student account -

https://www.isk.lu.se/en/sites/isk.lu.se.en/files/it-info_ht15_eng.pdf - 2026-05-24

Utbildningsplan Kompletterande utbildning för läkare med examen utanför EU/EES och Schweiz Lunds universitet Medicinska fakulteten MKULB, Kompletterande utbildning för läkare med examen utanför EU/EES och Schweiz, 90 högskolepoäng Complementary Programme for Physicians with a Medical Degree from outside the EU/EES and Switzerland, 90 credits Program med akademiska förkunskapskrav och med slutlig e

https://www.medicin.lu.se/sites/medicin.lu.se/files/2024-01/utbildningsplan-mkulb_0.pdf - 2026-05-24

In today's world, it is essential to understand how customer in-store experiences can be successfully transferred to online environments for international jewelry retailers to master their digital transformation. Further, there is an apparent lack of extensive research about the jewelry retailing industry and its customers in academia despite its prominence in the business world. Therefore, th

Microsoft Word - Afrint household survey Swe.doc 1 Afrint farm household survey Household information Household demographic and socio-economic characteristics M = see manual for explanation Questions are addressed to the farm manager/farm decision maker who should preferably be the respondent. c001 Country _ Ethiopia=1, Ghana=2, Kenya=3, Malawi=4, Nigeria=5, Tanzania=6, Uganda=7, Zambia=8 c002 M R

https://www.keg.lu.se/en/sites/keg.lu.se.en/files/a32.pdf - 2026-05-24

Globally, Sweden is often perceived as a relatively equal society. Swedish citizens pay significant amount of taxes and taxation on income is progressive. In addition, it is an explicit task of Swedish social services nationwide to counteract inequality and serve as a “last resort” for the country’s most vulnerable people. Social services are publicly funded, and support from the social services aGlobally, Sweden is often perceived as a relatively equal society. Swedish citizens pay significant amount of taxes and taxation on income is progressive. In addition, it is an explicit task of Swedish social services nationwide to counteract inequality and serve as a “last resort” for the country’s most vulnerable people. Social services are publicly funded, and support from the social services a

Senior lecturer, associate professor Contact details Email: carina [dot] sjoholm [at] ses [dot] lu [dot] se Phone: +46 42 35 66 23 Mobile: +46 70 696 73 88Organisation Department of Service Studies Room number: E427 WebpageCarina Sjöholms profile in Lund University research portalOther affiliations Associate professor Department of Service StudiesI am Associate Professor of Ethnology at the Depart

https://www.ses.lu.se/en/carina-sjoholm - 2026-05-23

Klimatförändringar är en av mänsklighetens stora utmaningar, över hela världen obbar forskare och företag på att ta fram nya tekniker och innovationer för att bidra till en fosilfri framtid.Climate change is one of humanities greatest challenges; the greenhouse gases in the atmosphere are still increasing. There is not one solution that will fix this problem several different products, raw material and technologies are required to take the steps towards a renewable society. Biomethanol and substitute natural gas, are two fossil free energy carrier, they can both be produced through g

Meddelanden från HT-biblioteken | december 2024 Meddelanden från HT-biblioteken | december 2024 Publicerad den 15 december 2024 Foto: Gustav Bergman (CC-BY-SA) Vintern är här, och vi informerar nu bland annat om våra julöppettider och jullån gällande kursböcker. Månadens e-resurs är Brockhaus. For information in English, please contact us. Innehållsförteckning Julöppettider Jullån på kursböcker St

https://www.htbibl.lu.se/article/meddelanden-fraan-ht-biblioteken-december-2024/ - 2026-05-21

A team of clinical researchers at Lund University found that electromagnetic radiation, such as that used in GSM-900 mobile telephones, at low non-thermal power values (<2 W/kg), causes users' blood albumin to leak through the blood-brain barrier "BBB" into in the brain tissue. The neurosurgeons: Leif Salford MD, PhD, professor emeritus, Henrietta Nittby MD, PhD,Neuropathologist: Arne Brun MD, PhD

A central dimension of the conflict between Israel and Palestine concerns territorial claims and the ways in which these claims are legitimised to both domestic and international audiences. In this regard, the kibbutz is arguably the most interesting settlement form, as it has both facilitated Israeli territorial claims and attracted admiration internationally for its unique communal structure alo

Starting from the premise that English negative modal contractions constitute partly variable patterns of associations that include both the preceding subject and the following verb infinitive, the study sets out to investigate distributional differences between can’t, shouldn’t, and won’t and their corresponding uncontracted parent forms. Given that some configurations are assumed to correlate wiStarting from the premise that English negative modal contractions constitute partly variable patterns of associations that include both the preceding subject and the following verb infinitive, the study sets out to investigate distributional differences between can’t, shouldn’t, and won’t and their corresponding uncontracted parent forms. Given that some configurations are assumed to correlate wi

Online engagement with criminal cases is often interpreted in either punitive or crowdsourcing terms, but interactionist and ethnomethodological analyses can disclose other and more fundamental aspects. This chapter looks closely at a particular practice among posters on the Swedish platform Flashback: that of summing up the discussion ‘so far’. To sum up is a delicate and vulnerable act of rhetorOnline engagement with criminal cases is often interpreted in either punitive or crowdsourcing terms, but interactionist and ethnomethodological analyses can disclose other and more fundamental aspects. This chapter looks closely at a particular practice among posters on the Swedish platform Flashback: that of summing up the discussion ‘so far’. To sum up is a delicate and vulnerable act of rhetor

The anticolonial uprising in 1920 against the British occupation of the provinces of Mosul, Baghdad, and Basra marked an unprecedented escalation in resistance and opposition to the colonial forces. While most narratives of this uprising focus on the more significant events across the lower and middle Euphrates, earlier, unsuccessful episodes of anticolonial resistance also emerged in the Jazirah

The Common Agricultural Policy (CAP) has a big impact on the national agricultural sector in the EU member states, but the policy can be contentious due to the economic, social and environmental challenges it faces. This essay is testing the hypothesis that these three divisions creates three frameworks under which a divergence in the environmental values can be perceived and comprehended. The cho