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Beskattningsbara personer har rätt till återbetalning av ingående mervärdesskatt hänförlig till gränsöverskridande transaktioner inom EU. Denna rätt, vilken fastställs i 10:11 3 st ML, förutsätter dock att kravet på dubbel skatteplikt är uppfyllt. En transaktion måste, enligt lagtextens lydelse, vara skattepliktig eller vara behäftad med återbetalningsrätt i både Sverige och i omsättningsstaten föUnder Swedish VAT law, taxable persons have a right to refund of input VAT attributable to cross-border transactions within the EU. This right, as laid down in 10:11 3 para ML, is subject to the fulfilment of the criterion of double tax liability. According to the wording of Swedish law, a supply needs to be either taxable or give rise to the right of refund of input VAT in both Sweden and in the

Introduction: Obesity and health complications surrounding it have been on rise for a long time due to various factors where lifestyle is one of the most certain causes. Individuals following poor diet, specifically the western pattern diet or anything that comprises an excess of sugars and fats are prone to cardiometabolic diseases. Thus, modifications in the diet have the potential to prevent th

Aim: The aim of the study is to characterize the dependency of image quality on absorbed dose for two breast tomosynthesis (BT) systems, GE Senographe Pristina and Siemens Mammomat Inspiration and compare the systems. The image quality was evaluated by different parameters such as: in-plane and in-depth spatial resolution, artifact spread function (ASF) and signal-difference-to-noise ratio (SDNR).

Spray-dried milk serum protein concentrate powders could be applied either as ingredients in dairy applications or delivery materials in pharmaceutical and biotechnology industry. Yet, one of the critical challenges is that lumps are easily to form when the powders is added into water. Surface rheology of solutions from redissolved protein powders is suggested to be an important part in increasing

En fusion innebär att två eller flera bolag slås samman genom att samtliga tillgångar och skulder hos det överlåtande bolaget tas över av det övertagande bolaget och det överlåtande bolaget upplöses utan likvidation. Det finns två olika grundvarianter av fusioner, absorption och kombination. Absorption innebär att ett eller flera bolag fusioneras in i ett existerande övertagande bolag. KombinationA merger is a transaction in which at least two companies are merged by all the assets and liabilities of the transferring company being taken over by the acquiring company and the transferring company being dissolved without liquidation. There are two different versions of mergers, “absorption” and “combination”. Absorption means that at least one company is merged into an existing acquiring comp

Molasses is a low value by-product from sugar production that is usually used for animal feed, bioethanol fermentation, and yeast growth substrate. Even though it is a by-product and most of the sugar have been taken out the molasses still contains a fair amount of sugar that can be used for production of HMF, a biobased platform chemical with many areas of application, for example as a feedstock

The present thesis conducts a case study that focuses on the complex TV drama Killing Eve and digital queer female fans of Killing Eve regarding their understanding of identities and queer relations represented in the series and their (dis)engagement with the series. This study draws on the tripartite frameworks of complex TV drama, LGBTQ+/queer studies, and digital fandom. The main objective of t

Skatteverket kom med ett ställningstagande 2019 beträffande marknadsföringsbidrag där de uttryckte att sådana bidrag inte enbart kan bedömas med stöd av den generella avdragsregeln i 16 kap. 1 § inkomstskattelagen, utan sådana bidrag ska även bedömas tillsammans med korrigeringsregeln. Uppsatsen har inriktat sig på att kritiskt belysa hur det förhåller sig i praktiken främst eftersom korrigeringsrThe Swedish Tax Agency came up with a position in 2019 regarding contributions where e.g. a parental company gives contribution to a subsidiary for e.g. marketing the parental company’s products, where they expressed that such contribution cannot be assessed solely with the support of the general deduction rule in ch. 16. Section 1 of the Income Tax Act, but such contributions must also be assesse

En bärande princip för klanderprocessen är att hovrätten inte får ägna sig åt någon materiell överprövning. I klanderprocesser prövas i huvudsak om det i skiljeförfarandet förekommit något processuellt fel. För prövningen gäller samma processuella regelverk som för tvistemål i underrätt. Ett av de processuella verktyg som kan användas i klanderprocesser är 42 kap. 5 § 1 st. andra meningen RB. Den One of the basic principles of the challenge process is that the Court of Ap-peals should not engage in any substantive review. In challenge proceedings, the focus is on whether there have been any procedural errors in the arbitration process. The same procedural rules that apply to civil litigation in lower courts are also applicable to these reviews. One of the procedural tools that can be used

Som svar på Rysslands aggression mot Ukraina år 2022, och överträdelse av våldsförbudet i FN-stadgan, har EU och andra likasinnade länder antagit sanktioner som har fryst den ryska centralbankens tillgångar, vilka beräknas uppgå till 300 miljarder euro. Kriget har orsakat enorma och oberäkneliga skador för Ukraina och dess infrastruktur, ekonomi och befolkning. Misstänka internationella brott och In response to Russia’s aggression and illegal use of force against Ukraine in 2022, in violation of the UN Charter, the EU and other partners adopted sanctions immobilising or freezing the assets of the National Central Bank of Russia, assets possibly amounting to over €300 billion. The war has caused enormous and incalculable damages to Ukraine and its infrastructure, economy and people. Suspect

The number of people suffering from the unpleasant symptoms of allergic rhinitis is increasing due to environmental and other factors. This not only makes life difficult for the individual but also places a heavy burden on society, which is why treatment is needed. Rhinocort® is a nasal spray suspension manufactured by McNeil AB to reduce the severity of symptoms, and like all medicines, must und

Background: The current mass proliferation of information and communication technology (“ICT”) has created the ability to communicate with customers and manage energy production in unprecedented ways. With the arrival of “smart” energy meters and wireless communication, a new level of customer interaction is possible. In this scenario, a “smart grid” is created in which multiple energy meters are

I 24 kap. BrB återfinns olika ansvarsfrihetsbestämmelser som medför att en annars brottslig handling går fri från straffrättsligt ansvar. I vissa fall kan ansvarsfrihet även meddelas utan uttryckligt lagstöd. I doktrin och praxis har ansvarsfrihet utan lagstöd inte sällan diskuterats vid olika samtyckeshandlingar, då samtycket, en lagreglerad ansvarsfrihetsbestämmelse i 24 kap. BrB, inte ensamt anIn the Swedish penal code (Brottsbalken) lawful defences to criminal acts are set out in chapter twenty-four. Even though an act is formally considered a crime, these defences exclude criminal responsibility. Several of the defences have been created in case law and some of them are still applied without formal support of the penal code. The purpose of this paper is to explore, examine and analyse

The interaction of a solid target with an ultra-high intensity laser pulse can result in the laser plasma acceleration of ions. The recent proposal of a new laser plasma ion acceleration scheme, named chirped standing wave acceleration, has created interest in a new class of ultra-thin solid target materials, either freestanding or as a part of novel compound targets. In this thesis, it is assesse

Uppsatsens övergripande syfte är att identifiera, systematisera och problematisera de objektiva förutsättningarna för underlåtenhetsansvar i svensk skadeståndsrätt. Avsikten är därtill att konstruera en teoriram kring dessa förutsättningar, med en ytterligare ambition att analysera de språkliga företeelser som bygger upp rätten på underlåtenhetsområdet. Uppsatsen utgår därför från frågeställningarThe general purpose of this research paper is to identify, systematise and problematise the objective criteria for liability in relation to omissions in Swedish tort law. In addition, the paper aims at constructing a theoretical framework around these criteria, with a further intention to analyse the legal-linguistic aspects of the issue. Hence, the paper is based on question formulations regardin

The building industry accounts for a large part of the world’s carbon dioxide emissions. At the same time the awareness of sustainable construction and production phase has increased and focus has been directed towards the material wood. Likewise, continuing urbanisation requires multi-storey buildings made of wood which brings along certain difficulties and challenges. Due to the low mass of wood

BACKGROUND AND AIMS: Acute mesenteric venous thrombosis accounts for up to 20% of all patients with acute mesenteric ischemia in high-income countries. Acute mesenteric venous thrombosis is nowadays relatively more often diagnosed with intravenous contrast-enhanced computed tomography in the portal phase than at explorative laparotomy No high-quality comparative studies between anticoagulation alo

Optical microscopy has revolutionized the way we understand our world and has become a crucial tool in a range of disciplines such as biology, physics, chemistry, and material sciences. The development of new microscopy techniques has been capital to its success and wide applicability. A prominent example is the recent development of methods that allow imaging in three dimensions. This has been a

Introduction: The current study aimed to investigate the responses to block- versus evenly-distributed high-intensity interval training (HIT) within a polarized microcycle. Methods: Twenty well-trained junior cross-country skiers (10 males, age 17.6 ± 1.5 and 10 females, age 17.3 ± 1.5) completed two, 3-week periods of training (EVEN and BLOCK) in a randomized, crossover-design study. In EVEN, 3 H