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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 II
Stockholm University, Faculty of Law, Department of Law.
2015 (Swedish)In: Skattenytt, ISSN 0346-1254, no 12, 817-838 p.Article in journal (Other academic) Published
Place, publisher, year, edition, pages
2015. no 12, 817-838 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-129517OAI: oai:DiVA.org:su-129517DiVA: diva2:922710
Available from: 2016-04-24 Created: 2016-04-24 Last updated: 2017-03-29Bibliographically approved

Open Access in DiVA

fulltext(121 kB)9 downloads
File information
File name FULLTEXT01.pdfFile size 121 kBChecksum SHA-512
8c3248d4f686a818c515f7d5a32c5865770696a461583a66904980977230d977b1714744ca4c9084572f9c685a153c2140c1d87bbfb4a193c56af12cc3ea3685
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
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  • Other style
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  • de-DE
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  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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