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En lösning på problemet med skattetillägg och dubbla förfaranden i sikte: En kommentar till förslaget om en samlad sanktionsprövning i vissa fall (proposition 2014/15:131), DEL I
Stockholm University, Faculty of Law, Department of Law.
2015 (Swedish)In: Skattenytt, ISSN 0346-1254, no 11, 763-774 p.Article in journal (Other academic) Published
Place, publisher, year, edition, pages
2015. no 11, 763-774 p.
Keyword [en]
double jeopardy, right not to be tried and punished twice, tax surcharges, tax offense, comprehensive examination of sanctions
Keyword [sv]
dubbelbestraffning, dubbelbestraffningsförbud, dubbla förfaranden, skattetillägg, skattebrott, samlad sanktionsprövning
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
URN: urn:nbn:se:su:diva-129516OAI: oai:DiVA.org:su-129516DiVA: diva2:922709
Available from: 2016-04-24 Created: 2016-04-24 Last updated: 2017-03-29Bibliographically approved

Open Access in DiVA

fulltext(186 kB)55 downloads
File information
File name FULLTEXT01.pdfFile size 186 kBChecksum SHA-512
7d0800299846f67a6c295eea14bd868098ae70ab4e877e72a1ea275c0ff8adfff494517b8909727d84b784dfb327c2e00b99abd2487f480e14292852181d5615
Type fulltextMimetype application/pdf

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Fast Lappalainen, Katarina
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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf