Sökresultat

I ljuset av BEPS-projektets strävan efter effektivare tvistlösningsförfaranden i samband med dubbelbeskattning har EU tagit fram mekanismer som avser att effektivisera skattetvistlösning inom unionen. Resultatet blev rådets direktiv (EU) 2017/1852 av den 10 oktober 2017 om skattetvistlösnings-mekanismer i Europeiska unionen (skattetvistlösningsdirektivet), vilket sedan 2019 även är implementerat iIn the light of the BEPS projects aim to implement more effective dispute resolution mechanisms in situations where a double taxation may occur the EU have worked to develop mechanisms to make dispute resolution within the union more effective. The EU’s effort resulted in the Council Directive (EU) 2017/1852 of 10 October 2017 on Tax Dispute Resolution Mechanisms in the European Union (the Tax Dis

Med anledning av kammarrättens dom i mål nr 4468-19 av den 20 novem-ber 2020 har tidpunkten för när en ansökan om upptagande till handel ska anses vara inlämnad på den reglerade marknaden Nasdaq Stockholm, och således när marknadsmissbruksförordnigen (”MAR”) blir tillämplig i en noteringsprocess, fastställts till tidpunkten för när Nasdaq Stockholms Admission Form B lämnas in. Detta innebär i prakAs a result of the Swedish Administrative Court of Appeal’s judgment in case no. 4468-19 of 20 November 2020, the time for when an application for admission to trading shall be considered to have been submitted to the regulated market Nasdaq Stockholm, and thus when the market abuse regu-lation (“MAR”) becomes applicable in a listing process, has been decided to the time of submission of Nasdaq St

Reglerna om rättskraft är mycket omdiskuterade i den civilprocessrättsliga doktrinen. Rättskraften är inte absolut, utan begränsas bland annat tidsmässigt av factum superveniens/facta supervenientia. Facta supervenientia är omständigheter som inte kunde åberopas i en första process och som utan hinder av den förra domens rättskraft får lov att åberopas i en ny process. Syftet med uppsatsen är att The rules on legal force are much debated in the doctrine of civil procedure law. The legal force is not absolute. The legal force is limited, among other things, in terms of time by factum superveniens/facta supervenientia. Facta supervenientia are circumstances that could not be referred to in a first pro-cess and which, without being hindered by the legal force of the previous judgement, are al

I svensk rätt gäller som huvudregel att ett avtal endast är bindande mellan parterna. Så är fallet även vad gäller skiljeavtal. Vissa typsituationer, till exempel singularsuccession och borgen, kan ge upphov till frågan om någon som inte skrivit under ett skiljeavtal (en icke-signatär) trots allt är skiljebunden. En följdfråga som uppstår är om icke-signatärens skiljebundenhet förutsätter att ickeUnder Swedish law, an agreement is in principle binding only between the parties. This also applies to arbitration agreements. However, in certain typical situations, such as party substitution by way of singular succession and guarantee liability, the question arises as to whether a non-signatory to the arbitration agreement is bound by it. A related issue is whether a non-signatory may be bound

In the highly mediated and algorithmic landscape of contemporary Chinese social platforms, identity construction has increasingly shifted from open-ended self-exploration to templated, label-based performance. This study explores the cultural practices of the Myers-Briggs Type Indicator (MBTI) on Xiaohongshu, a Chinese social media platform, as a case of “labeled identity.” As traditional sources

Problem description: The case company, a packaging company in Lund, Sweden, operates in an industry where high productivity is becoming increasingly crucial to remain the industry leader. One of the most rapidly growing automating technologies today is RPA. The case company has adopted this technology. As of now the case company uses a centralized approach in implementing RPA which means that the

Miljö och klimatförändringar samt mänskliga rättigheter har länge varit uppe på den internationella agendan. På senare tid har det även uppkommit en diskussion om kopplingen mellan dessa två, framförallt om hur miljöfaktorer påverkar människor. Genom föroreningar, naturkatastrofer, industriutsläpp, med mera, kan olika miljöfaktorer bidra till en kränkning av mänskliga rättigheter. Detta har internThe environment and climate change as well as human rights have both been international concerns for a long time. Lately there has arisen a discussion about the connection between these two. The discussion has above all been about the impact that the environment has on humans. Pollution, natural disasters, industrial emissions, etc. are factors that can contribute to the violation of human rights.

Denna examensuppsats behandlar djurskydd ur ett rättsutvecklingsperspektiv från tiden innan vår tidräkning och fram till idag. Jag redogör för de ideologiska och filosofiska strömningar som lett fram till de olika förändringar som skett under århundradena. Människor har redan innan vår tidräkning haft filosofiska resonemang kring förhållandet mellan djur och människor. I uppsatsen analyseras hur lThis thesis investigates animal protection from a legislation development perspective from 400 B.C. to today. I describe the ideological and philosophical trends that have influenced the changes that have occurred throughout the centuries. People have for thousands of years had thoughtful discussions about the relationship between humans and animals. The thesis analyzes how the legislation has bee

The aim of this study was to establish whether or not a development of the complexity of the noun phrase, i.e. an increase in noun phrase elaboration could be observed in written L2 Swedish over time. To provide an insight to said development, three on L2 English previously tested and strongly correlating phrasal complexity measures, MLNP, MNPDep and WNPCx (Bulté 2013), were employed. A fourth mea

En effektivare överprövning av offentlig upphandling har under en längre tid varit en fråga som behandlats både i det svenska rättsväsendet och i EU. Problemet med överprövningsprocessen har främst varit att de varit att det har tagit för lång tid och resulterat till att upphandlingar har behövt göras om. Som lösning på denna problematik har frågan om preklusionsfrister behandlats i bland annat SA more effective process for review of public procurement has been a subject of discussion, both in Sweden and in the EU. The problem with the review process has mainly been that it has taken too long and has resulted in many public procurement processes having to start over. As a solution the possibility of preclusion in the public procurement process has been studied in the report SOU 2015:12 an

I den så kallade Snippadomen frikände Hovrätten för Västra Sverige den tilltalade från åtal om våldtäkt mot barn då målsägandens ordanvändning, bestående i ordet ”snippa”, inte ansågs ge stöd för att en penetration av målsägandens underliv ägt rum. Hovrätten hade inte diskuterat ordets betydelse med parterna under huvudförhandlingen, utan förlitade sig i slutändan på en ordboksdefinition för att uIn the so-called Snippa verdict, the Court of Appeal for Western Sweden acquitted the defendant of the charge of child rape, due to the judges’ uncertainty of the victim’s use of the word “snippa”. The Court of Appeal had not discussed the meaning of the word with the parties during the trial and ultimately relied on a dictionary definition to determine the meaning of the word, which did not suppo

Title: Access to cultural education in a multi-ethnical context. The right to dance and play an instrument, to paint and work with film is taken for granted by many children in Malmoe today. The agenda explicitely phrases the intent of the publicly financed schools of art for children to reflect the multi-ethnic demographics of the city. Public community music schools of today, incorporate classe

The world is currently facing a biodiversity and climate crisis which are globally interlinked. Nature-based solutions (NBS), defined as “actions to protect, sustainably manage, and restore natural and modified ecosystems that address societal challenges effectively and adaptively, simultaneously benefiting people and nature” is part of the solution to these challenges. Here we give a status overv

The aim of this thesis is to compare and analyse the introduction of renewable fuel in the public transport sector, focusing on the challenges and opportunities encountered by involved stakeholders on the regional and local levels. The results contribute to answering three research questions: 1) How do organisational factors and local and regional contextual factors influence the introduction of r

Tau neurofibrillary tangle (NFT) pathology in the medial temporal lobe (MTL) is closely linked to neurodegeneration, and is the early pathological change associated with Alzheimer’s disease (AD). To elucidate patterns of structural change in the MTL specifically associated with tau pathology, we compared high-resolution ex vivo MRI scans of human postmortem MTL specimens with histology-based patho

The aim of the study is to investigate how does the micro-credit does, small scale loans to poor people, work in poverty alleviation and building social capital in rural Bangladesh. The major objective of the study is to show how the NGO activities help to increase women's access to micro-finance, generate new income earning opportunities, and to enhance social mobilization and create formal n

Purpose/objective The main objective was to create a software that automates the process of creating treatment plans used for Pareto front-based dose planning for prostate cancer patients. A second objective/purpose was to add a robustness test to this program to evaluate the effect of prostate movements on the treatment plans. Material/method An IronPython program was designed to control and col

Generationsskiften i familjeägda företag är mycket viktiga för de inblandade parterna men kan vara problematiska. För att uppnå bästa möjliga utfall vid ett generationsskifte är det viktigt att planera i god tid. Familjeföretag är ofta fåmansföretag och generationsskiften av dessa företag omfattas av 3:12-reglerna. Enligt dessa regler har det varit skattemässigt förmånligare att avyttra sitt bolagGeneration changes in family firms are very important for the concerned parties but can be problematic. To achieve the best results for a generation change it is important to plan well in advance. Family firms are often close companies and generation changes of these companies are subject to certain statutory provisions. According to these provisions it has been fiscally advantageous to dispose a

Schedule for MVEN18 Methods for climate change mitigation and adaptation PART I OF THE COURSE – CLIMATE CHANGE ADAPTATION Week 1: Introduction to climate change adaptation and disaster risk reduction Date Time Venue Title/Topic Teacher Tuesday 25/03 9:15-12:00 Course introduction (lecture) Introduction to Project work I Christine Wamsler Wednesday 26/03 9:15-15:00 From disaster risk management to

https://www.cec.lu.se/sv/sites/cec.lu.se.sv/files/mven18_schema.climatemaster.2014.pdf - 2026-07-19

Raoul Wallenberg Institute of Human Rights and Humanitarian Law #198E2, Street 51, corner Street 370, BKK1, Chamkarmon, Phnom Penh, Cambodia | Phone +85598 531 405 Call for Applications: Regional Human Rights Research Initiative As part of its Capacity Development Programme in Cambodia 2013-2017, the Raoul Wallenberg Institute of Human Rights and Humanitarian Law (RWI) hereby calls for application

https://rwi.lu.se/app/uploads/2015/02/Invitation-Call-for-Application.pdf - 2026-07-19