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Frågan huruvida det kan medges avdrag för ingående mervärdesskatt på råd-givningstjänster som hänför sig till planering av avyttring av dotterbolagsak-tier har var prövats ett flertal gånger. Uppfattningen i tidigare rättspraxis har varit att anskaffning av rådgivningstjänster i samband med aktieavyttringar inte kan medges avdragsrätt. Detta grundar sig i att kostnaderna för rådgiv-ningstjänsternaThe question of whether input VAT on advisory services relating to the plan-ning of the disposal of shares in a subsidiary can be deducted has been exam-ined several times. The view of previous case law has been that the acquisition of advisory services in connection with share disposals cannot be deducted. This is based on the fact that the costs of advisory services are too closely linked to sha

Den ökade globaliseringen och världshandeln har medfört att skatteavtal blivit viktigare. Då skatteavtalen har fått en mer central roll har även avtalsmissbruk blivit vanligare. Skatteavtal är folkrättsliga avtal som ingås mellan två eller fler stater och syftar till att förena staternas skattesystem, underlätta beskattningen för personer och myndigheter samt undvika internationell dubbelbeskattniThe increase in globalization and world trade has meant that tax treaties have become more important. As tax treaties have taken on a more central role, treaty abuse has also become more common. Tax treaties are agreements under international treaty law concluded between two or more states with the aim of unifying their tax systems, facilitating the taxation of persons and authorities, and avoidin

Popular Abstract in Swedish Föreliggande avhandling är en fallstudie vars empiriska material utgörs av kvalitativa forskningsintervjuer, deltagande observationer och textdokument. Avhandlingen uppmärksammar ett händelseförlopp på en nystartad svensk gymnasieskola. Förloppet inleds med kommunens och rektorns stora visioner för verksamheten och avslutas med att en samstämmig lärargrupp avsätter rektThis dissertation is based on a case study of a series of events at a newly started Swedish high school. The study employs a qualitative methodology comprising of interviews, participant observation and analysis of text documents. The series of events opens with the grand visions of the municipality and the school's principal for the school and concludes with the teachers at the school unanimously

The interactions between molecules of a low molecular weight diblock copolymer of poly(ethylene oxide) (E) and poly(butylene oxide) (B), B8E41, at hydrophobic surfaces were investigated experimentally by using two surface force techniques and ellipsometry. Extended mean-field theory was employed to describe the adsorption of EB diblock copolymers at planar surfaces as well as the forces between su

Popular Abstract in Swedish Politiskt deltagande är ett komplext studieobjekt. I denna studie har det politiska deltagandet studerats utifrån att det i grunden handlar om aktiviteter som syftar till att påverka offentliga beslut. Följande frågeställningar ligger till grund för studien: (1) Hur förhåller sig olika former av politiskt deltagande till idén om politisk jämlikhet? (2) Hur kan vi teorePolitical participation is promoted as a central component in a democracy. But what specifically is it that makes participation valuable and how do different forms of participation differ in regard to outcomes? A central aim of this study is to understand why different forms of participation produce different kinds of effects. The argument developed is that participation can be understood as havin

BACKGROUND: Human stem cells are viewed as a possible source of neurons for a cell-based therapy of neurodegenerative disorders, such as Parkinson's disease. Several protocols that generate different types of neurons from human stem cells (hSCs) have been developed. Nevertheless, the cellular mechanisms that underlie the development of neurons in vitro as they are subjected to the specific differe

This thesis presents a theological study of the revival (Uamsho) movement within the Evangelical Lutheran Church in Tanzania (ELCT). This movement is part of the East African Revival Movement that began during the late 1920's within the Protestant churches in Rwanda, after which it spread to Uganda, Kenya, and Tanzania. The introductory chapter begins with a presentation of characteristic feature

Romans 2 has long been a crux interpretum. Among matters of dispute is the function and identity of Paul’s interlocutor(s) in the chapter. While scholars agree that the individual addressed in 2:17–29 is a Jew, there is no such consensus with respect to the identity of the person addressed in 2:1–5. On the one hand, the scholarly majority holds that this person is depicted as a Jew and that the sa

I uppsatsen jämförs arbetstagarbegreppet samt regleringen av ”mellangruppen” i svensk och tysk rätt i ett EU-rättsligt perspektiv. Arbetstagarbegreppet är ett kärnbegrepp och är viktigt då en stor del av den arbetsrättsliga lagstiftningen i Sverige och Tyskland endast är tillämplig på arbetstagare. Detta gör att arbetstagarbegreppets tolkning och innebörd får betydelse för vem som omfattas av den The personal scope of labour law in Sweden and Germany is defined by the use of the notion of employee (Arbetstagarbegreppet/Arbeitsnehmerbegriff). The notion of employee is important since a large part of the labour law regulations in Sweden and Germany only cover employees. Therefore the meaning and interpretation of the notion of employee has a great influence on who is covered by labour law an

This report is a result of a Master Thesis made at Volvo 3P and the Department of Advance Engineering and Concepts. The thesis is a part of the education in Mechanical Engineering at the Department Design Sciences, for the Division of Machine Design at Lund University. Volvo 3P is involved in a project regarding a new patented manufacturing method that is under development. The manufacturing metho

The aim of this thesis is to clarify the purpose of equal treatment. Furthermore the thesis intents to shed light on what the courts affirm or declare when they determine what is in compliance with the principle of equal treatment. In addition to this the thesis will also analyse whether or not a framework agreement can be combined according to LOU 5th chapter 6 § and LOU 5th chapter 7 §. The cent

Nowadays it is common for corporations to invest in foreign countries. These international investment are important both for promoting the domestic economy and to promote the world economy. One step in the protection and promotion of international investment is to provide an independent international dispute settlement procedure which protects international in-vestment. Such procedure is provided

I framställningen behandlas frågan om clickwrap och point-and-click kan användas för att tillskapa bundenhet vid vissa standardiserade villkor enligt svensk rätt. Förfarandena innebär att en användare genom ett elektroniskt ”klick” godkänner vissa standardiserade avtalsvillkor utan reell möjlighet att omförhandla dem. De utgör därför typexempel på anslutningsavtal där utbjudaren dikterar villkorenThe essay examines whether or not utilization of clickwrap and point-and-click agreements can give rise to legal obligations according to Swedish law. Both methods seek to incorporate and bind users to standardized terms through a “click” without giving any opportunity to negotiate the terms. They are contracts of adhesion, unilaterally put forward and dictated by one of the parties. For a standa

Varumärken är ett av företagens högst värderade tillgång, den utgör även länken mellan företaget och kundkretsen vilket gör kännetecknet särskilt värt att skydda. Internet är en relativt ny marknad för varukännetecken som lett till framkallandet av nya juridiska spörsmål. Google är den största söktjänstleverantören på internet som innehar en verksamhet som möjliggör registrering av sökord, AdWordsOne of a company’s most valued assets today are their Trademarks. They represent the link between the company and the clientele, which makes the sign especially worthy of legal protection. The Internet is relatively new market that has led to the induction of new legal questions. The largest search engine on the Internet allowing registration of keywords, AdWords, is Google. When a keyword is type

Denna uppsats behandlar frågan om hur det rättsliga ramverket för EUs militära operationer, med fokus på internationell humanitär rätt, kan tillämpas. Givet att EU snabbt utvecklat en militär kapacitet inom sin gemensamma säkerhets- och försvarspolitik genom verkställande av militära operationer utförda av EU medlemsstater och icke medlemsstater i tredje land, uppstår frågor om tillämplig lag och As the EU increasingly manifests its Common Security and Defence Policy by conducting military operations in third countries with troops put at its disposal from EU member states and non-member states, questions emerge with regards to the legal framework and the applicable law governing the conduct of EU military operations. This paper address how the legal framework, with focus on international h

År 2009 blev Europeiska Unionens stadga om de grundläggande rättigheterna juridiskt bindande nästan ett decennium efter det att processen att utarbeta en stadga hade påbörjats. Stadgans status som ett juridiskt bindande dokument väcker naturligtvis nya frågor om det framtida skyddet av mänskliga rättigheterna i Europa samt stadgans förhållande till Europakonventionen såväl som medlemsstaternas konIn 2009, the Charter of fundamental rights of the European Union became legally binding almost a decade after the process to draft a Charter had begun. Naturally, the Charter’s status as a legally binding document raises new questions about the future protection of human rights in Europe and the Charter’s relation to the European Convention on Human Rights as well as the Member States’ constitutio

Jihadism has become a major topic in Western as well as non-western public debate. Many military groups have sprung up in late 20th and early 21st century, claiming legitimacy using jihad for a wide variety of causes ranging from Kashmir, Somalia, Bosnia, Chechnya, Afghanistan, Iraq, Syria, Yemen and Nigeria. This leads to the question whether Islamist fundamentalism has been successful in project

Molecular imaging techniques have become an essential tool for cancer diagnosis. They have the potential to detect cancer at early stages and thus, they can change the outcome of the disease and patient prognosis. Magnetic resonance imaging (MRI) has arisen as one of the most promising imaging methods used for the screening of soft tumor tissues such as breast cancer. However, the specificity of M

In Matt 5:17 Jesus is declaring the purpose of his mission to this world, announcing that he is the fulfilment of the Law and the Prophets. How should these words be understood? In what way is Jesus the fulfilment of the Law and the Prophets? Taking its starting-point in the works of John P. Meier (Law and History in Matthew´s Gospel – A Redactional Study of Mt. 5:17-48) and Roland Deines (Die Ger

Production of urban space is an indispensable component of capitalism. Without production of urban space, capitalism cannot sustain capital accumulation and cope with over-accumulation crises. However, as environmental consciousness grows, urban development projects are increasingly exposed to green pressures and demands because of their associated eco-climatic impacts. One possible way for capita