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Syftet med förevarande uppsats har varit att undersöka om 2019 års riktade ränteavdragsbegränsningsregler kan anses strida mot den EU-rättsliga etableringsfriheten genom att applicera de resonemang som EU-domstolen utvecklar i sitt förhandsavgörande till Lexel-målet. Vidare har syftet även varit att genom ett perspektiv de lege ferenda undersöka hur en riktad ränteavdragsregel kan utformas för attThe purpose of this thesis has been to investigate whether the 2019 interest deduction restriction rules can be considered incompatible with the freedom of establishment by applying the reasoning of the European Court of Justice developed in its preliminary ruling to the Lexel case. Furthermore, the purpose has also been to examine how an interest deduction restriction rule can be designed to be c

Inom begreppet fri bevisprövning rymmer två grundläggande principer i svensk bevisrätt. Den ena principen kallas fri bevisföring och innebär att parterna i huvudregel är fria att lägga fram vilken bevisning som helst. Den andra principen kallas fri bevisvärdering och innebär att domstolen är fri att avgöra vilket bevisvärde ett visst bevis har för utgången i målet. Rätten till en försvarare är saUnder Swedish law, there are two general principles regarding the admissibility of evidence. The first principle entitles the parties to present any relevant evidence to the case. The second principle entitles the court to determine the significance of the evidence for the outcome of the case. However, the right under Article 6 § 3 (c) ECHR of everyone charged with a criminal offence to be effect

What was once called science fiction has developed over the years to be one of the most strategic technologies of the 21st century – artificial intelligence (AI) is real. The rapid digitalization has opened new pathways in Swedish healthcare, by increasing productivity and the effectiveness of care delivery as well as helping more patients in receiving better care. Yet, when fully automated decisi

Inom ett demokratiskt samhälle är likhet inför lagen en av de viktigaste principerna. Men är den möjligt att uppfylla i praktiken? Går det överhuvudtaget att behandla människor lika trots att vi ständigt delar in varandra i olika kategorier? I Sverige idag tilldelas alla barn ett juridiskt kön redan vid födseln. Beroende på om barnet anses vara en flicka eller en pojke följer sedan helt olika förvEquality before the law is one of the most important principles within a democratic society. But can it be put into practice? Is it at all possible to treat people equally in a society where we constantly divide each other into different categories? Today in Sweden, all children are assigned a legal sex at birth. We have different expectations on what qualities a child is supposed to have dependin

As a school welfare officer you are often alone of having your perspective and must struggle to preserve that perspective. At the same time, there are very little defined what role a social worker should have in a school. This makes it nessesary to form and develop your role of profession independently. According to the Swedish school law, the schools are not required to employ a welfare officer.

It is frustrating for every reasonable human being to observe scenes of exploitation around the world in respect of children, because of their either naivety or vulnerability. It is unacceptable that still in the 21st century, children do not benefit from the protection, attention and love they deserve. An estimated 300 million children worldwide are subject to violence, exploitation and abuse inc

The increasing spread of global pandemics such as HIV/AIDS, tuberculosis (TB) and malaria, in particular in developing countries, has forced the engagement of industrialized countries and pharmaceutical companies. Because medicines to cure these diseases are often under patent protection, they are not affordable for people in developing countries where health crises prevail. In November 2001, WTO

The cruise industry has over the last few decades had an extensive growth. More and more people are going on cruises today than ever before. To a smaller destination, the economic impacts of cruise tourism are significant. On the other hand, it can also create an unbalance when it comes to environmental and social issues at the destination. The purpose of this paper is to, from a Triple Bottom Lin

Sammanfattning Den här uppsatsen är en granskning av brittisk, svensk och kanadensisk upphovsrätt. Mer exakt utreder detta arbete de olika ländernas syn på parodier och hur dessa skyddas under respektive lands upphovsrättslag. För att få en bättre förståelse för om parodier kan kvalificeras som upphovsrättsliga verk, berör även denna uppsats vilka olika kriterier varje land har satt upp för att Summary This paper examines the copyright laws of the British, Swedish and Canadian systems. More precisely it investigates the different countries views on parodies and in what way they are or aren’t protected under their Copyright Act. To get a better understanding of parodies and how they can qualify as a copyright work, this paper also deals with the different requirement each country has set

Under vissa typer av operationer, till exempel då kärlen kring hjärtat opereras, använder sig läkare av en speciell typ av röntgenmaskin för att orientera sig inuti kroppen, så kallad genomlysning. För att undgå att öppna upp bröstkorgen på patienten går läkarna in med små verktyg i kärlen via ljumskarna och upp till hjärtat. Eftersom läkarna står så nära patienten träffar en del av strålningen de"Background: Cataract (opacity of the lens of the eye) has always been thought of as a deterministic effect. That is, that there is a threshold dose below which damage does not occur. However, recent studies suggest a lower threshold and the question whether there is any threshold at all has been raised. One situation that leads to special concern, if this turns out to be the case, is during

In 1977 the Swedish legislator initiated a series of alterations of the Swedish family law making joint parental responsibility the norm. However, a recent alteration renders single parental responsibility possible in more cases. As a consequence of both parents sharing the parental responsibility almost all decisions concerning the child's personal affairs must be made by the two parents toge

Information technology is in common use in our society and has affected government offices around the world and in Sweden as well. This has created a whole new form of administration that uses computerised aid in handling areas that generate a big amount of cases. Earlier examples of this within the Swedish administration is the tax authority's tax return through the Internet or by SMS and the

När den europeiska konventionen angående skydd för de mänskliga rättig-heterna och grundläggande friheterna (EKMR) inkorporerades genom vanlig lag i svensk rätt, ville lagstiftaren inte att balansen mellan den lagstif-tande och den dömande makten skulle förskjutas. Huvudansvaret för fören-ligheten mellan EKMR och annan intern rätt föll därför på lagstiftaren, vilket manifesterades i grundlagen. KoWhen the European Convention of Human Rights and Fundamental Free-doms (ECHR) was incorporated by law in the Swedish legal system, the intent was to maintain the relation between the legislative power and judici-al power. The legislature is forbidden to legislate in violation of the ECHR. If domestic law is considered to be in conflict with the ECHR, the conflict should, if possible, be solved by

Åtkomst till bevismaterial är avgörande för att förverkliga det straffrättsliga ansvaret. Idag är en stor del av detta bevismaterial digitalt och i syfte att skydda och hemlighålla sådan information används i allt större utsträckning kryptering. Kryptering, som enklast möjligt kan sägas utgöra den digitala versionen av att låsa in material i ett kassaskåp, innebär att man utan den särskilda dekrypBeing able to access evidence is crucial for the realisation of responsibility under criminal law. In today’s world, a large part of what can potentially be evidence is stored digitally. In order to protect and keep digital information confidential, encryption is becoming widespread. Encryption, put simply, can be said to be the digital version of locking material in a safe, and basically means th

The access to safe and clean drinking water is a major concern throughout the world. Surface water has become the most common source for raw water, when large quantities of groundwater often are inaccessible, and as surface water requires more treatment, simple, cheap and efficient process methods are necessary. Turbidity removal is essential for treatment of surface water and is often carried out

Urban and rural transport systems | Packaging Logistics Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any per

https://www.plog.lth.se/research/urban-and-rural-transport-systems/ - 2026-04-30

More on strategies of relativization: CP-extraction feeding complementizer agreement Dalina Kallulli University of Vienna Klima (1964) took relative and sentential that to be the same element, namely a complement- izer rather than a relative pronoun, a view that has recently been extended to (simplex) wh- elements (Pesetsky & Torrego 2006 for English/Dutch, Bayer & Brandner 2008 for German, cf. al

https://konferens.ht.lu.se/fileadmin/user_upload/sol/ovrigt/konferens_glow36/Abstracts_GLOW_Colloquium/More_on_strategies_of_relativization.pdf - 2026-04-30

LAMiNATE TALKS L A N G U A G E A C Q U I S I T I O N , M U L T I L I N G U A L I S M & T E A C H I NG The LAMiNATE research platform invites you to the LAMiNATE Talks series autumn 2021 All talks take place between 15:15-16:30 On zoom: https://lu-se.zoom.us/j/61183822915 Abstracts: https://laminate.ht.lu.se/events/laminate-talks Theme 1: The neurocognition of SLA September 21 Peter Indefrey (Heinr

https://laminate.ht.lu.se/fileadmin/user_upload/laminate/posters/Autumn_2021.pdf - 2026-04-20

Fighting Racism and Racial Discrimination - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation o

https://rwi.lu.se/blog/fighting-racism-and-racial-discrimination/ - 2026-04-28

Almedalen Online: Inequality is a Human Rights Issue - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach E

https://rwi.lu.se/events/almedalen-online-inequality-is-a-human-rights-issue/ - 2026-04-28