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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.
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: 2016-04-24

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