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Det direkta och omedelbara koppling testet, även det indirekta koppling testet i moms av EU ingår inte i momsdirektivet. Medlemsstaterna använder sig av avdragsrätten på olika sätt, vilket förvärrar problemet. Av denna anledning görs i denna avhandling sex punkter för att identifiera det direkta testets skyldigheter. Dessutom smälter de tre principerna om rättssäkerhet, ekonomisk verklighet och skThe direct and immediate link test, which is a fundamental requirement for the right of deduction to exist, is not mentioned at all in the EU VAT Directive. Additionally, Member State transposition is not a harmonised process. This leads to divergences in how different EU Member States grant the right of deduction. As a solution to this, the Court of Justice of the European Union allows Member Sta

Sports have been shown to influence and shape humans in many ways. However, how sports background influences decision-making in early stage entrepreneurial ventures has not been examined closely. Hence, this thesis addressed this gap and explored how sports backgrounds influence decision-making in early-stage ventures. More specifically, it delved into how experience as an elite team sports athlet

Previous literature suggests that the republic of Turkey is transforming from a democracy to an authoritarian country under Adalet ve Kalkınma Partisi’s rule. The Turkish government has introduced and implemented a series of events that organizes around the supreme power of the President - one major being the withdrawal from the Istanbul convention. The transformation affects the feminist movement

Detta fördjupningsarbete kommer att undersöka hur Europeisk konkurrensrätt ska verkställas i relation till så kallade ’pay-for-delay’-avtal, vilka är avtal där värdeöverföringen sker från patentinnehavaren till den som begår patentintrång: tvärtemot hur en typisk förlikningsprocess ser ut. Dessa avtal har under det senaste decenniet, framförallt i läkemedelsindustrin, varit under granskning av den

Strategic alignment has been a top concern for executives for the past two decades. The study aims to investigate how the social dimension of strategic alignment is perceived between an IT department and business department. The study consist of three phases, where the first phase includes two semi-structured interviews to define the problem area at the company in focus. By linking the answers giv

In the face of climate change, a fast global switch from fossil fuels to renewable energy is imperative. In the Netherlands however, prospects for such a switch are bleak. With 6% renewables its progress is lagging, and vested interests hold back change. The transition is failing. This thesis provides an alternative, by identifying a new solution to the sluggish transition, a new agent that could

The financial crisis of 2007 and the subsequent global recession have caused stakeholders, governments and the public to criticise the amorality of the financial sector. For banks, being in the center of critique, corporate social responsibility (CSR) is argued as a promising concept to regain legitimacy. Despite broad engagements highlighting responsibility, distrust towards banks still remains h

Drawing on a spatial analytical framework this research study the development of rape against women in Sweden. It aims to explore the spatio-temporal pattern of rape against women in Sweden at the regional and municipal levels. Based on these spatio-temporal traits, this research examines if socio-economic and demographic factors hypothesized by existing studies can be used to explain the prevalen

This thesis conducts a study in conceptual history into the meaning of sovereignty within the Holy Roman Empire, a European political institution of states that lasted from 962 to 1806 AD. Three classical theorists in sovereignty, namely Jean Bodin, Thomas Hobbes, and Samuel von Pufendorf comprehend the main philosophical corps of the thesis, which will be operationalised by studying three constit

Cash transfer programs have been shown to be a successful tool in reducing poverty by multinational impact analysis. However, if they are able to affect gender dynamics remains a debated topic. Critics claim that the programs may reinforce traditional gender roles whilst others mean that increasing women’s income with a cash transfer is empowering. This study investigates the Child Support Grant i

Most of the ecotoxicological research conducted in the Arctic until today has focused on long range transport of pollutants, while fewer studies on local pollution have been published. The aim of this study was hence to investigate if local pollution of organophosphorus flame retardants (OPFRs), polybrominated diphenyl ethers (PBDEs) and perfluorinated alkylated substances (PFAS) occurs outside tw

This article contributes to ongoing debates on how bottom-up social cooperation can halt and reverse processes of environmental and human degradation, dispossession and impoverishment, by proposing a synchronization of resistance and of commoning practices. The article moves from the empirical case of social and ecological conflicts currently unfolding in the so-called Land of Fires, an area in So

Purpose: To develop a candidate instrument to assess image quality in digital mammography, by identifying clinically relevant features in images that are affected by lower image quality. Methods: Interviews with fifteen expert breast radiologists from five countries were conducted and analysed by using adapted directed content analysis. During these interviews, 45 mammographic cases, containing 44

The Danish asylum system has experienced radical changes during 2019 in regards to asylum and refugee rights with the right-wing governing coalition’s introduction of Act 140. Central to Act 140 is the repatriation philosophy that is carried out in practice with an increased focus on temporary residency of refugees within the Danish asylum system as opposed to permanency. Thus, social integration

In a prospective study on 516 breast cancer patients flow cytometry DNA ploidy and number of cell populations (defined as number of DNA stem lines) detected in the primary tumor were evaluated for prognostic purposes. the median follow-up time was about 5 years. in the 241 node negative cases, those patients with three or more cell populations had the worst prognosis, with a distant recurrence-fre

OBJECTIVE: To compare the lumbar infusion test and the cerebrospinal fluid (CSF) tap test for predicting the outcome of shunt surgery in patients with suspected normal pressure hydrocephalus. METHODS: 68 patients with suspected normal pressure hydrocephalus were studied. The absence of preceding history indicated idiopathic disease in 75% of these. All patients were assessed twice with walking and

The association between humoral immunity to unique and conserved epitopes of the Chlamydia trachomatis 60-kDa heat-shock protein (hsp60) and immunity to human hsp60 was examined in 129 women with laparoscopically verified pelvic inflammatory disease. An ELISA was used to detect antichlamydial IgG and IgA antibodies, IgG antibodies to recombinant human hsp60, and antibodies to two synthetic peptide