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​F-skattsedelns rättsverkningar - En studie av rättsfall

Almquist, Anton LU (2020) HARH13 20201
Department of Business Law
Abstract (Swedish)
Uppsatsen har som syfte att beskriva rättsutvecklingen i mål gällande F-skattsedeln genom en studie av rättsfall. Rättsfallsstudien ämnar svara på huruvida det förekommer avvikelser mellan de olika rättsinstansernas avgöranden.
Uppsatsen är av beskrivande karaktär med analytiska inslag. En rättsanalytisk metod används för att besvara frågeställningen.
Studien visar på viss diskrepans mellan instansernas argument och avgöranden, främst mellan underinstanserna och högsta instans.
Abstract
The thesis aims to describe the legal development in cases concerning the Swedish tax system “F-skatt” through a study of case law. The case law study intends to answer whether there are discrepancies between the decisions of the different courts in Sweden. The thesis is of a descriptive nature with analytical elements. A legal analysis method is used to answer the question of the thesis. The study shows some discrepancies between the arguments and decisions of the courts, mainly between the lower courts and the supreme court.
Please use this url to cite or link to this publication:
author
Almquist, Anton LU
supervisor
organization
course
HARH13 20201
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, tax law, handelsrätt, business law
language
Swedish
id
9015849
date added to LUP
2020-06-11 08:16:03
date last changed
2020-06-11 08:16:03
@misc{9015849,
  abstract     = {{The thesis aims to describe the legal development in cases concerning the Swedish tax system “F-skatt” through a study of case law. The case law study intends to answer whether there are discrepancies between the decisions of the different courts in Sweden. The thesis is of a descriptive nature with analytical elements. A legal analysis method is used to answer the question of the thesis. The study shows some discrepancies between the arguments and decisions of the courts, mainly between the lower courts and the supreme court.}},
  author       = {{Almquist, Anton}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{​F-skattsedelns rättsverkningar - En studie av rättsfall}},
  year         = {{2020}},
}