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Mervärdesskatt är en indirekt skatt som ger stora intäkter till staten. Företag lägger också mycket tid och resurser på att hantera den. Reglerna om mervärdesskatt består huvudsakligen av genomförande av de EU-rättsliga direktiv som finns inom området. Just det stora inflytandet av EU-rätten gör mervärdesskatten speciell och komplex.Mervärdesskatt i teori och tillämpning ger en introduktion i ämne
On 26 May 2016 the Court of Justice of the EU (CJEU) decided Bookit Ltd v HMRC (Bookit)1 which dealt with the interpretation of the exemption for transactions concerning payments within article 135(1)(d) of the Council Directive on the common system of value added tax (the VAT Directive).2 Article 135(1)(d) of the VAT Directive provides that Member States shall exempt "transactions, including nego
Partially premixed combustion (PPC) is used to meet the increasing demands of emission legislation and to improve fuel efficiency. With gasoline fuels, PPC has the advantage of a longer premixed duration of the fuel/air mixture, which prevents soot formation. In addition, the overall combustion stability can be increased with a longer ignition delay, providing proper fuel injection strategies. In
The borehole thermal resistance – that is, the thermal resistance between the fluid in the U-tube and the borehole wall – is both a key performance characteristic of a closed-loop borehole ground heat exchanger and an important design parameter. Lower borehole thermal resistance leads to better system performance and/or lower total borehole length and possibly lower installation costs. Borehole th
The last decade has witnessed a revolution in genetic technology, where genome-wide analyses, covering the majority of genetic variation, were thought to explain disease-causing mechanisms in common metabolic disorders. However, these genetic data only explain a modest proportion of the estimated heritability of type 2 diabetes and obesity and hence suggest a potential role for epigenetic variatio
Yuknessia Walcott, 1919 recently was transferred from the green algae to the Phylum Hemichordata on the basis of new details observed for the type species, Y. simplex, from the Burgess Shale Formation (Cambrian Stage 5) of British Columbia. This has prompted reexamination of material attributed to Yuknessia from various Cambrian localities in South China. Findings preclude both a Yuknessia and a h
Exceptionally preserved specimens of the Cambrian stem-group brachiopod Mickwitzia occidens Walcott, 1908 are described in detail from the Indian Springs Lagerstatte in Nevada, USA. Shell structure and preserved mantle setae from these specimens reveal a variable diagenetic (taphonomic) history and provide insight into the phylogenetic position of mickwitziids. Morphologic and morphometric compari
Policies and strategies to fight global environmental degradation, gender inequality, and poverty are often inadequate, ineffective, or insufficient. In response, this article seeks potential synergies and leverage points between three significant interrelated discourses that are often treated separately—development, gender, and environment. Proceeding from a brief history of development thinking
Glioma cells with stem cell traits are thought to be responsible for tumor maintenance and therapeutic failure. Such cells can be enriched based on their inherent drug efflux capability mediated by the ABC transporter ABCG2 using the side population assay, and their characteristics include increased self-renewal, high stem cell marker expression and high tumorigenic capacity in vivo. Here, we show
Cellular adaptation to diminished tissue oxygen tensions, hypoxia, is largely governed by the hypoxia inducible transcription factors, HIF-1 and HIF-2. Tumor hypoxia and high HIF protein levels are frequently associated with aggressive disease. In recent years, high tumor cell levels of HIF-2 and the oxygen sensitive subunit HIF-2alpha have been associated with unfavorable disease and shown to be
Dryland livestock production systems are changing in many parts of the world, as a result of growing human populations and associated pressure on water and land. Based on a combination of social and natural science methods, we studied a 30-year transformation process from pastoralism to a livestock-based agro-pastoral system in northwestern Kenya, with the overall aim to increase the understanding
In this paper, we propose a soft-output detector for multiple-input multiple-output (MIMO) channels that utilizes achievable information rate (AIR) based partial marginalization (PM). The proposed AIR based PM (AIR-PM) detector has superior performance compared to previously proposed PM designs and other soft-output detectors such as K-best, while at the same time yielding lower computational comp
Results are presented from a new method for experimental analysis of the mechanics of real granular materials in three dimensions. The method involves a combination of X-ray tomography and three- dimensional (3D) X-ray diffraction to provide the grain-scale structural evolution (grain positions and kinematics, grain-contact distributions and grain-grain contact fracture) simultaneously with the te
Laser-induced incandescence (LII), elastic light scattering (ELS) and extinction were used to investigate the early stages of soot formation when seeding metal salts at various concentrations into a premixed ethylene/air flame on a PerkinElmer burner. The investigation contained seven salts, where we in this work mainly focus on two of these salts, potassium chloride (KCl) and iron chloride (FeCl3
Activity of bats at an old wind park four km off the island of Gotland in the Baltic Sea was monitored during 50 nights from August to October 2013, using an automatic bat detector (Pettersson D500-X) mounted on one of the turbines. Single individuals or pairs of common noctules Nyctalus noctula were recorded on five occasions only (26 and 27 August), all in calm weather and when little or no roto
I denna artikel beskriver vi verksamheten inom hantering av forskningsdata på Avdelningen för Vetenskaplig kommunikation vid Universitetsbiblioteket i Lund sedan den startade 2014. Huvuddelen av våra projekt har hittills varit av karaktären utredningar och behovsanalyser på grund av att det saknas policyer eller riktlinjer för forskare såväl nationellt som på lärosätet. Däremot finns förväntningar
