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Den här uppsatsen undersöker hur beslutsinstanserna: Skatteverket, förvaltningsrätten och kammarrätten tillämpar bevisrättsliga regler i Datawatch-fallet som avgjordes 2020. Avgörandet omfattar en internprissättningssituation som aktualiserar korrigeringsregeln i 14 kap.19 § Inkomstskattelagen (1999:1229) eftersom det rör en gränsöverskridande transaktion mellan företag i en ekonomisk intressegemeThis dissertation examines how decision-making bodies: the Swedish Tax Agency, the Administrative Court and the Administrative Court of Appeal apply rules of evidence law in the Datawatch case that was decided in 2020. The decision includes a transfer pricing situation that actualizes Korrigeringsregeln, based on the Arm’s length principle in Chapter 14, Section 19 of the Income Tax Act (1999: 122

I den psykiatriska tvångsvården av barn används tvångsåtgärderna bältesläggning och fysisk fasthållning vid genomförandet av medicinering och sondmatning mot barnets vilja. Vilka tvångsåtgärder som får vidtas i dessa verksamheter styrs av regleringen i lag (1991:1128) om psykiatrisk tvångs-vård (LPT). LPT medger undantag till det grundlagsstadgade skyddet mot påtvingade kroppsliga ingrepp som var In the compulsory psychiatric care of children, the coercive measures of belt restraint and physical restraint are used to administer treatment, such as medication and tube feeding, against the child's will. The coercive measures that may be used in these care settings are regulated by the Compulsory Psychiatric Care Act (LPT). The LPT permits exceptions to the constitutional protection agains

It has been argued that there are few subjects in society that have the potential to invoke the same emotional outrage and public attention as child sexual offenses and pedophilia (Svensson 2012). In turn of recent events and societal discussions, this argument can be asserted. An organization, called Dumpen, has since 2021 lobbied for children's rights, especially preventing children from bei

I ett framtida samhälle som inkluderar alltmer intermittent elproduktion och mindre svängmassa är det viktigt att hitta nya, snabba frekvensreglerande resurser för att bibehålla ett stabilt elsystem med säker energileverans. Ett exempel på en sådan resurs är batterier. En teknik som har fått alltmer uppmärksamhet de senaste åren är den så kallade ''Vehicle To Grid'' (V2G) teknologiIn a future society with an increasing amount of intermittent electricity production and lower inertia, it is important to find new, fast frequency-regulating resources to maintain a stable electrical system with a safe energy supply. One example of such a resource is batteries. A technology that has received increasing attention in recent years is the so-called ''Vehicle To Grid''

Utsläpp av industriellt avloppsvatten till avloppsreningsverk kan medföra problem då det ofta innehåller förhöjda koncentrationer av toxiska ämnen jämfört med avloppsvatten från hushåll. Industriellt avloppsvatten innehåller även ofta kemiska ämnen som är specifika för produktionen i fråga. Det mottagande reningsverket är inte alltid utformat för att rena dessa ämnen, vilket gör att de riskerar atThe discharge of industrial wastewaters (WWs) to wastewater treatment plants (WWTPs) can be problematic due to their sometimes elevated concentrations of toxic compounds compared to municipal wastewater. Also, industrial WWs often contain compounds that are unique to the specific production, and the receiving WWTP is not always designed to remove these compounds. Hence, there is a risk that these

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

Uppsatsen undersöker skattetilläggsfrågan i anslutning till en inkomstskatterättslig bedömning av inkomster genom carried interest. Carried interest är en särskild typ av vinstfördelning som kan berättiga till asymmetriska vinster inom riskkapitalstrukturer. För närvarande saknas specifika lagregler i Inkomstskattelagen (1999:1299) som avgör hur dessa inkomster ska beskattas. Skattetillägg är en The thesis examines the issue of tax surcharges in connection with an income tax assessment of carried interest. Carried interest is a specific type of profit-sharing arrangement that can entitle individuals to asymmetric returns within private equity structures. Currently, there are no specfic provisions within the Swedish Income Tax Act (1999:1229) determining how such income should be taxed. A

3:12-reglerna har idag funnits i 25 års tid och har reviderats ett stort antal gånger i syfte att ändra, täppa till, komplettera och lappa ihop desamma. Detta har fått till följd att regelsystemet idag är mer komplext än någonsin, till stor nackdel för den stora andel fåmansföretagare som idag bedriver verksamhet i Sverige. En av de bestämmelser som omfattas av 3:12-reglerna är 57 kap. 4 § 1 st.The so called 3:12 rules have today now been in use for almost 25 years and have since the beginning been amended many times in order to change, cover up, complete and patch up themselves. This has resulted in a very complex regulation, which has made it difficult for close companies, which make up the majority of all corporations in Sweden, to do business. As part of the 3:12 rules is the regula

Tetra Pak is continuously working to increase the efficiency of the whole organisation. There is currently a general demand to improve by 20%. The number is not to be taken literately since efficiency is not defined nor is it specified how it should be measured. At Tetra Top the interpretation is that it is important to focus on efficiency and that it is up to individuals how and when it can be at

Ett lokalhyresavtal kan vara ingånget för långa tidsperioder och en frågeställning för såväl hyresvärd som hyresgäst är därför om hyresrätten kan förverkas så att avtalet upphör i förtid, om hyresgästen bryter mot bestämmelser i avtalet. Anser hyresvärden att hyresgästen åsidosätter skyldigheter som går utöver jordabalken kan 12 kap. 42 § första stycket 8 JB åberopas som förverkandegrund. I denna Non-housing tenancy agreements can have long terms of agreement. It is therefore an interesting issue for the landlord and the tenant as to whether the tenancy can be forfeit or not. When the parties have specified obligations in the agreement which go beyond the Land Code, 12:42 1 st. p. 8 the Land Code is applicable. This means that the tenancy is forfeit if the tenant neglects contractual oblig

The waste management and production of plastic play a concerning part in global warming and continues to have a negative effect on the environment. A promising strategy to address this challenge is to develop new sustainable materials, to replace current fossil-based plastics. Cellulose is of interest to be used for bio-based materials since it has many desired properties. However, it lacks the fo

Denna uppsats undersöker Europeiska domstolen för de mänskliga rättigheternas (Europadomstolen) praxis gällande rättigheter för trans- och intersexpersoner, inkluderat rätten till icke-diskriminering, mot bakgrund av Sandra Fredmans fyrdimensionella teori om reell jämlikhet (substantive equality). Även om domstolen historiskt sett har strävat efter att främja och skydda transpersoners rättigheter,This thesis examines the European Court of Human Rights’ jurisprudence on trans and intersex rights, including the right to non-discrimination, in the light of Sandra Fredman’s four-dimensional theoretical framework on substantive equality. While the Court historically has made some strives in promoting and protecting the rights of trans people, considerations of non-discrimination and equality ha

Det finns ett behov av förändring inom det internationella skattesystemet för att kunna hantera utmaningarna med skatteundandragande till följd av den digitala ekonomin. De nuvarande internationella beskattningsprinciperna har några år på nacken och är inte uppdaterade i enlighet med den digitala utvecklingen som skett på senare år. Det är därför av största vikt att komma underfund med hur dessa lThere is a need for change in the international tax system to be able to deal with the challenges and gaps of tax evasion due to the digital economy. The current international taxation principles are a few years old and has not been updated in accordance with the digital development that has taken place in recent years. It is therefore of the utmost importance to find out how these gaps in taxatio

The time of easily recoverable oil is coming towards an end, and oil companies start to look at other frontiers where the oil is more difficult to reach in order to secure future supply. One of those areas is the arctic which is considered to have a great amount of oil and gas and is at the present time relatively unexplored. Since the arctic climate is severe, it is consistent with extra costs to

Background: With todays’ requirement of shorter product life cycles and faster time-to-market, producing companies experience an increased demand for faster transports in the supply chain. This puts pressure on freight forwarders to offer their customers a timely and reliable transport service at a reasonable price. Another challenge for the freight forwarders in Sweden is to provide such services

SASNET News Bulletin 3_2016 Från: Lars Eklund lars.eklund@sasnet.lu.se Ämne: SASNET News Bulletin 3/2016 Datum: 14 oktober 2016 13:13 Till: Lars Eklund lars.eklund@sasnet.lu.se Lund 14 October 2016 SASNET key staff retires – two researcher positions announced On 31 October 2016, SASNET director Anna Lindberg will retire from her position after nine years; and two months later - on 31 December - de

https://www.sasnet.lu.se/sites/sasnet.lu.se/files/sasnet_news_bulletin_3_2016.pdf - 2026-07-06

LUM Lunds universitets magasin | Nr 1 | 2009 forskning forever Historisk lycka mest olycka Rektor vill göra LU mer synligt 2 LUM nr 1 | 2009 speglingar av akademin LUM nr 1 | 2009 3 Under sin tid som rektor för Lunds universitet traskade Håkan West- ling många gånger med utländska gäster från Domkyrkan och nord- ost, förbi nästan alla universitetets byggnader, upp till Ideon. Redan då föddes idén

https://www.lu.se/sites/www.lu.se/files/lunds-universitets-magasin-1-2009.pdf - 2026-07-06

Centre for Economic Demography Lund University School of Economics and Management P.O. Box 7080 SE-220 07 Lund, Sweden https://www.lusem.lu.se/organisation/research-centres/centre- economic-demography/publications-affiliated-ced/lund-papers- economic-demography Escaping adversity through preschool attendance in early twentieth century Sweden LOUISE CORMACK, ANNIKA ELWERT, VOLHA LAZUKA, LUCIANA QUA

https://www.lusem.lu.se/sites/lusem.lu.se/files/2025-03/LPED_2025_2.pdf - 2026-07-06

24MOD_Pagels et al. LTH Ped. Insp. Wicked Problems, Final Paper LTH:s 13:e Pedagogiska Inspirationskonferens, 4 december 2025 Abstract— Societal challenges are often complex and multifaceted, with solutions that are not simply “right or wrong”, but rather “better or worse”. These can often be presented as wicked problems and addressing them requires critical thinking, ethical reasoning, and the ab

https://www.lth.se/fileadmin/cee/genombrottet/konferens2025/F1_Pagels_etal.pdf - 2026-06-09

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