Beskattning vid återbetalning av villkorade aktieägartillskott : - Ett hot mot rättsäkerheten?
The Main problem formulation of this thesis is to investigate whether taxation in a situa-tion of refunding of a conditional shareholder´s contribution can stand in contradictory to the principle of legal security. Fundamentally is a case, named RÅ 2009 ref. 47:2. In the case the court decided to co...
Main Author: | |
---|---|
Format: | Others |
Language: | Swedish |
Published: |
Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Juridik
2011
|
Subjects: | |
Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30045 |