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...

Full description

Bibliographic Details
Main Author: Bohlin, Christoffer
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