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Skattetillägg och sanktion för skattebrott är två sanktioner som båda riktar sig mot att bestraffa lämnandet av oriktig uppgift. De senaste åren har reglerna sprakat en debatt kring om de var förenliga med dubbelbestraffningsförbudet i EKMR och EU:s rättighetsstadga sedan praxis från Europadomstolen förändrades genom Zolotukhin-målet från 2009. I Sverige behandlade HD frågan i NJA 2010 s. 168 I Both tax surcharge and the sanction for tax crime aim to punish those who leave incorrect tax information. During the last couple of years, these rules have started a debate regarding their compatibility with European Convention on Human Rights and the Charter of Fundamental Rights of the European Union, and specifically the prohibition against dual criminality. The reason behind this is that the

ABSTRACT The genetic characteristics of two soft tissue tumors were investigated in the present study: pleomorphic hyalinizing angiectatic tumor (PHAT) and solitary fibrous tumor (SFT). PHAT is a benign soft tissue tumor of uncertain cellular origin and lineage of differentiation. Although PHAT is still poorly characterized at the genetic level, one reported case has shown a potential genetic ove

Between the nation and the surrounding world - Debate in Sweden regarding the organisation and financing of research and its international and national aspects during the first half of the twentieth century My thesis regards the attitude of the Swedish research society to research as a national and an international phenomenon during the period 1900-1950. My work relates to the question in which w

Social Enterprise (SE) concerns tackling social issues or fulfilling a social mission driven by compassion and empathy, underpinned by an ethic of care (Andre and Pache, 2016). However, market-driven societies have become permeated by a business rationale whereby SE success is too often measured by growth (Chell et al., 2010; Davies et al. 2018). This paper examines transformations in the affect

Objectives: To compare the short- and long-term emotional distress (grief, anxiety and depressive symptoms) after early miscarriage and satisfaction with treatment between women randomized to expectant management vs vaginal misoprostol treatment. Methods: This was a preplanned analysis of data collected during a randomized controlled trial comparing expectant management with misoprostol treatment

Interactions between T-cells and other body cells is an essential part of the immune system. It involves the binding between surface receptors of the two cells. Specifically, T-cell receptors (TCRs) bind onto pMHC (peptide-loaded major histocompatibility complex) molecules on the partnering cell surface. This way, a cell signal from the TCR to the nucleus can be initiated. Depending on the "m

This master’s thesis deals with the distinct semantic weight carried by adverbials in German sentence constructions, where they can take on functions normally performed by verbs in other languages like English. While German mostly offers the same grammatical possibilities as English does to express certain types of semantic content verbally, the two languages differ when it comes to the preference

Under senare år har uppmärksammats ett ökande intresse för regleringen gällande mervärdesskattegrupper i artikel 11 rådets direktiv 2006/112/EG. Möjligheten att ingå i en mervärdesskattegrupp är särskilt betydelsefull inom viss finansiell sektor, undantagen från skatteplikt. Samtidigt kan emellertid konstateras en betydande diskrepans vad gäller implementering och tolkning av artikelbestämmelsen, In recent years, Member States have shown an increasing interest in using the option of VAT grouping provided in Article 11 of Council Directive 2006/112/EC. The possibility of joining a VAT group is particularly useful for entities performing VAT exempt activities, such as companies in the financial sector. At the same time, there is a wide discrepancy in terms of implementation and interpretatio

Skyldigheten för en avtalspart att meddela motparten om eventuellt miss-nöje med avtalsrelationen eller den levererade prestationen har länge varit en del av den svenska rätten. Skyldigheten förstås i dag som ett utlopp av par-ternas lojalitetsplikt och stadgar en allmän avtalsrättslig reklamationsplikt. Den allmänna reklamationsplikten har de senaste åren återkommande prö-vats av HD. Genom HD:s pThe obligation for a contracting party to notify the counterparty of any dissatisfaction with the contractual relationship or the counterparty’s performance has for long been a part of Swedish law. The obligation is an expression of the parties’ duty of loyalty and establishes a general contractual obligation to give notice. An obligation that has been the focus of several of the Swedish Supreme C

I Sverige har förvaltningsbeslut överprövats sedan medeltiden. Överprövning har i regel genomförts av myndighet även om vissa frågor prövats i domstol. I slutet av 1900-talet fick europarätten, i form av Europakonventionen och EU-rätten, allt större inflytande på svensk rätt. Till skillnad från den svenska traditionen för förvaltningsrättsligt överklagande fäster europarätten stor vikt vid domstolIn Sweden, administrative decisions have been reviewed since the Middle Ages. As a rule, review has been carried out by different authorities, although some issues have been tried in the courts. At the end of the 20th century, the European Convention on Human Rights and EU law became increasingly in- fluential in Swedish law. Unlike the Swedish tradition of administrative ap- peal, both the Europe

Domens rättskraft hindrar att en sak som redan avgjorts får prövas igen. Att rättskraften begränsas till "saken" brukar benämnas som rättskraftens objektiva utsträckning. Vad "saken" är och följaktligen vad som är samma sak som något annat är emellertid inte en enkel fråga att besvara. Trots en rikhaltig praxis från Högsta domstolen som behandlar ämnet och en långvarig diskussiThe legal force of a judgement prohibits the same subject matter from being tried twice. The fact that the legal force of a judgement is limited to the subject matter is referred to as the objective scope of the legal force. How to decide what constitutes the "subject matter" and consequently what is to be considered the same subject matter as something else is a complex question. Despit

Heterogenous catalysts consist of a large surface area support material applied with the catalytic active phase, and the activity of a catalyst is often correlated to the surface area per volume. Support materials often need to be processed further to be optimal for specific processes. For example, powders can be suitable for minireactors or fluidized-bed reactors. However, in a fixed-bed reactor,

Tack vare solen och geotermisk värme har marken två naturliga källor till värmeenergi, och p.g.a. trögheten att ändra temperatur har marken en jämnare temperaturvariation än luften. Detta är gynnsamt för den som vill utnyttja geoenergi. Detta är en förnyelsebar energikälla som fått allt mer uppmärksamhet på marknaden de senaste åren. Under begreppet förnyelsebar geoenergi ligger två olika metoder;Because of the sun and geothermal heat the ground has two natural recourses for heat energy, and since the ground changes temperature slower than the air it has a more even temperature fluctuation. This is positive for the use of geothermal energy which is a renewable method that has been given more attention lately due to it positive environmental effects. The term renewable geothermal energy in

Genom Europakonventionen och regeringsformen tillförsäkras den enskilde ett flertal rättigheter. Varje medborgare åtnjuter bland annat skydd till frihet och personlig säkerhet samt till privat och familjeliv, sitt hem och sin korrespondens. Dessa friheter får begränsas genom lag under förutsättning att begränsningen tillgodoser ändamål som är godtagbara i ett demokratiskt samhälle. Att utreda brotThe Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) and the Swedish constitution guarantee everyone a number of civil rights. Every citizen has the right to respect for his private and family life, his home and his correspondence. These rights may be limited by law, presumed that these limitations have a righteous purpose in a democratic society. Investigating crimes

1 Urvalstest MKULÄ 2018-11-05 Fråga 1 Svante, en väsentligen frisk man som är 65 år gammal har på sistone plötsligt svimmat (syncope) och sedan vaknat upp. Svimningarna föregås ofta av hjärtklappning. Inkommer nu till akuten med snabb takykardi, frekvens 190 med breddökade QRS- komplex. Han känner sig lite lätt andfådd, men mår annars bra. Inga bröstsmärtor och med normalt blodtryck. Vilken diagno

https://www.medicin.lu.se/sites/medicin.lu.se/files/urvalkul181105fragorsvar.pdf - 2026-07-06

Stank_27_REV The 2nd EuroSoTL conference, June 8-9 2017, Lund, Sweden An Ant, Russian Dolls, Even a Cow Can Help: Understanding Mathematics by Visualizing Structures S. Stank, Ostfalia – University of Applied Sciences ABSTRACT: To understand and solve mathematical problems involves, among other things, recognizing the underlying abstract structures and patterns. Expert have stored these in the for

https://konferens.ht.lu.se/fileadmin/_migrated/content_uploads/Stank.pdf - 2026-07-04

DIVISION OF STRUCTURAL MECHANICS Faculty of Engineering LTH, Lund University, Box 118, SE-221 00 Lund, Sweden • Tel: + 46 (0)46-222 73 70 • Fax: + 46 (0)46-222 44 20 • www.byggmek.lth.se xpTVSM-5245 (2020-01) MASTER’S DISSERTATION AT STRUCTURAL MECHANICS DEPARTMENT OF CONSTRUCTION SCIENCES | FACULTY OF ENGINEERING LTH | LUND UNIVERSITY CROSS LAMINATED TIMBER ELEMENTS WITH IRREGULAR GEOMETRIES AT O

https://www.byggmek.lth.se/fileadmin/byggnadsmekanik/education/masterprojects/descriptions/xp5245.pdf - 2026-07-04

Master’s Dissertation at the Div. of Structural Mechanics Div. of Structural Mechanics · Lund University · Box 118 · SE-221 00 · Lund · Sweden · Tel: 046-222 73 70 · Fax: 046-222 44 20 · www.byggmek.lth.se · xp5185 (2012-06) Robin Kristensson and Mattias Carlsson Presentation Winter 2012 Report will be published as report TVSM-5185 Supervisors Per-Erik Austrell Div. of Structural Mechanics, Lund E

https://www.byggmek.lth.se/fileadmin/byggnadsmekanik/education/masterprojects/descriptions/xp5185.pdf - 2026-07-04

Vaccine Nationalism: Why the monopolization of vaccines delays the eradication of the Covid-19 pandemic - 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

https://rwi.lu.se/blog/vaccine-nationalism-why-the-monopolization-of-vaccines-delays-the-eradication-of-the-covid-19-pandemic/ - 2026-07-04

English | Fuktcentrum Faculty of Engineering, LTH Search Swedish website Fuktcentrum LTH, Faculty of Engineering About us Vision Regulations English Denna sida på svenska This page in English English The Moisture Research Centre (FuktCentrum) in Lund is a group of around 40 researchers, PhD students and technicians from five different departments from both Lund University and RI.SE The Research In

https://www.fuktcentrum.lth.se/english/ - 2026-07-04