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The VAT grouping provision in Article 11 of the VAT directive is a recent source of problems for the European Union. Especially the area of cross border head office to branch transactions was in the centre of attention in the recent case law. This thesis investigates the source of these problems and why they appeared in the first place, by analysing the provision and the notions used in Article 11

Den här texten behandlar auktorisationsregler, med ett särskilt fokus på lärarlegitimationer. Det huvudsakliga syftet är att avgöra om utformandet av lärarlegitimationsreformen var det riktiga för att uppnå syftet med reformen, men texten fungerar även som en sammanställning av gällande rätt. Det är särskilt viktigt för lärarlegitimationer, där reglerna aldrig satts i något sammanhang. De auktorisThis text is a treatment on occupational licensing, with a focus on certification for teachers. The main purpose is to determine if the format used when the certification was implemented in 2011 was the right way to accomplish the purpose of the reform. The text also works as a summary of applicable law, which is important regarding teachers, since it has never been done before. The examined occup

The basic concept of capital flight regarding how easy capital can move in cross- border transactions of Adam Smith is one of the groundwork of this thesis. It cannot be denied that both developed countries and developing countries are facing the same problems regarding capital flight. However, European Union (EU) countries have been moving several steps further concerning cross-border transaction

Framställningens övergripande syfte är att analysera huruvida en utmönstring av rätten till ersättning vid omprövning av vattenverksamhet, i enlighet med Vattenverksamhetsutredningens förslag, är förenligt med egendomsskyddet i Europakonventionen. Huvudregeln i svensk rätt är att den enskilde är berättigad till ersättning om det allmänna, genom en sådan inskränkning som avses i 2 kap. 15 § RF, åsThis thesis aims to analyze whether a discarding of compensation in the review of water operations, in accordance with the Water Operations Committee's proposal, is consistent with the protection of property of the ECHR (European Convention on Human Rights). The principal rule in Swedish law is that the individual is entitled to compensation when the government, through a restriction referred

The German Federal Fiscal Court has in its decision from the 11th of December 2013 announced doubts of the constitutionality of a German national provision, including a treaty override, with the Constitution. This paper is aimed at shedding some light on the reasons for this decision, to give an outlook on the still pending decision of the highest German constituional court and to name influences

Payments made prior to the delivery of the goods or services are either payments on account or deposits. ECJ has interpreted both concepts and concluded that VAT treatment must differ in both cases. In the cross-border business-to-consumer distance sale transactions consumers have the right to withdraw from the agreements for no reason. This rule is provoking and influencing both traditional contr

The detention of migrants is a growing global phenomena affecting more and more people; their daily lives and freedom of movement. This study aims to determine who is being detained and more importantly how and due to which processes the idea of the detainee is constructed. The research is conducted within the framework of intersectional theory and the logic of space/place/time. The latter helps t

The debate on Nordic defense cooperation has surged in the recent year as a result from a perceived shift in the security environment. The study focuses on the five Nordic states; all of them committed to different security communities and yet engaged in cooperative measures with each other. With the question of exploring the prerequisites for a possible deepening of the Nordic defense cooperatio

This master’s thesis explores the self-presentation of the Swedish national archives as well as the regional state archives of Härnösand, Vadstena, and Visby on Facebook during 2014. The thesis applies Goffman’s dramaturgical perspective, augmented by Meyrowitz’ ideas about the “middle region” as well as marketing theory as formulater by Kotler and Keller, to understand the different aspects of th

Odling av genetiskt modifierade organismer (GMO) har länge varit ett omdebatterat och politiskt känsligt ämne i EU. Sådan odling väcker en mängd olika betänksamheter och frågor hos europeiska medborgare. I spektrumet återfinns bland annat frågor om risker för miljön och hälsa till socioekonomiska och etiska betänkligheter. Den här uppsatsen undersöker medlemstaters möjligheter att svara upp mot såCultivation of genetically modified organisms (GMOs) has for a long time been a disputed and politically sensitive topic in the EU. To many European citizens such cultivation raises concerns, ranging from safety and socioeconomic questions to ethical issues. This thesis examines the possibilities for Member States to respond to such concerns by imposing national GM cultivation restrictions. This i

Syftet med uppsatsen är att utreda och analysera på vilket sätt barnets bästa beaktas när frågor om vårdnad och umgänge ska prövas av domstolen och det föreligger uppgifter om våld och/eller skyddade personuppgifter. Våld i nära relationer är en utbredd problematik. Under 2012 var det ca 7 % av den svenska befolkningen som utsattes för våld i en nära relation. Vidare uppskattas att ca 150 000 barnThe purpose of this essay is to investigate and analyze in which manner the child’s best interests are taken into account by the Court considering custody and visitation when information concerning abuse and/or protected personal data exists. Domestic violence is a widespread problem. In 2012, approximately 7% of Sweden’s population suffered abuse from a close relative. Additionally, it is estimat

Detta arbete tar upp ett ämne som ofta diskuteras bland musiklärare och violinister runt om i världen: Suzukipedagogiken och dess ursprung i den asiatiska, och då i synnerhet den Japanska kulturen. Studien jämför Japan och Sverige och Suzukipedagogiken i respektive land. Finns det några skillnader i hur den utövas i respektive land, och vilka skillnader rör det sig om i sådana fall? Ämnet är intreThis study deals with a subject that is much discussed among music teachers and violinists around the world: The Suzuki method and its cultural connection to the Asian and Japanese philosophies. It is a comparative study between Japan and Sweden and the Suzuki method in each country. Are there any differences in how it is being practiced and taught, and in that case why? This topic is interesting

Stare decisis is the doctrine whereby judges and courts rely on previous cases to support a current decision. This doctrine has been associated with legal reasoning and with positive outcomes such as continuity, stability and predictability of the legal system . In the EU, the ECJ does not strictly adhere to this doctrine, unlike common-law systems. However, this court seldom depart from its case

United Nations Security Council Resolution 1325 has been hailed as a groundbreaking achievement. It was the first time in which the Security Council addressed women’s issues and a gender mainstreaming strategy was through the agenda introduced to the security domain. National Action Plans or NAPs have been developed in conjunction with the agenda to legitimise, spread and speed up the implementati

Uppsatsen ämnar undersöka förhållandet mellan bevarandet och det hållbara nyttjandet av biologisk mångfald inom Arktis och det internationellrättsliga beaktandet av den redan befintliga kunskapen om detta arbete som finns bevarad hos områdets urfolk. På det internationellrättsliga området finns internationella miljöavtal som utgår från att denna kunskap bör och skall bevaras och tas till vara. DetThis thesis aims to investigate the relationship between the preservation and sustainable use of biological diversity in the Arctic and the consideration within international environmental law of the already existing knowledge on the area that the Arctic indigenous peoples are holders of. In international environmental law there are multilateral environmental agreements that assume that this knowl

Industrialismens frammarsch och utvecklingen mot vidgad näringsfrihet gav arbetsgivare en stark position på arbetsmarknaden. 1898 gick arbetstagarsidan ihop och bildade Landorganisationen, LO. Svenska Arbetsgivarföreningen, SAF, bildades kort därefter som motvikt till LO, och därmed skapades större balans mellan arbetsgivare och arbetstagare. Det första kollektivavtalet mellan parterna, decemberkoIndustrialism's advancement and the development towards a wider freedom of trade gave employers a strong position in the labor market. In 1898 worker organizations joined forces and formed The Swedish Trade Union Confederation (LO). Shortly after this the employer organizations answered by forming The Employers Federation (SAF). Thereby a stable balance was created between the employer and wor

Uppsatsens syfte är att undersöka konkurrensklausulers utformning och verkan, med särskilt fokus på skälighetsbedömningen av sådana klausuler. I uppsatsen används en traditionell rättsvetenskaplig metod. Då rättsläget i viss mån är outrett beträffande arbetsgivarens rätt att ensidigt begränsa eller frånträda en konkurrensklausul, har empiriskt material använts gällande dessa frågeställningar. FrågThe purpose of this essay is to examine the content and effect of non-competition clauses, with a particular focus on the fairness of these clauses. To examine this a traditional legal method is used. Though some aspects are unclear regarding the legal situation concerning the right for an employer to unilaterally reduce and withdraw from a non-competition clause, interviews have been used to exam

I Sverige råder principen om fri bevisföring, vilken stadgas i 35 kap. 1 § RB. Detta innebär att det inte finns någon begränsning vare sig gällande de kunskapskällor som får användas för att bevisa det inträffade, eller gällande domarens frihet vid själva värderingen av bevisen. I doktrinen finns olika bevisvärderingsmetoder beskrivna. De som ofta diskuteras är temametoden, värdemetoden samt hypotIn Sweden there is the principle of freedom of evidence, witch is provided in chapter 35. 1 § RB. This means that there is no restriction regarding the sources of knowledge that may be used to prove the incident or regarding the judge's discretion in the evaluation of the evidence. There are various evidence-methods described in the doctrine. The most discussed methods are the method of theme,

Kenya, like the rest of the world, in an effort to protect its tax base, has enacted a transfer pricing (TP) legislation requiring, among other things, that inter-company transactions be conducted at arm’s length. However, due to the very nature of TP transactions, the determination of the correct arm’s length price or profit margin has remained a major challenge, not only for the taxpayers, but f

Syftet med denna uppsats är att är att förstå vad de största skillnaderna är ideologiskt sett hos Socialdemokraterna och Moderaterna genom att studera begreppen demokrati och välfärd i deras partiprogram samt idéprogram. Min teori baseras på Matilde Millares avhandling där hon påpekar att det idag enbart har skett en ideologisk utveckling, inte att det skulle finnas en överideologi eller en ickeid