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Intertextuality as a method of biblical interpretations is well known and often misused in theological circles. This thesis critically describes how intertextuality is used and what are the main issues with this term and method. The main conclusion is that intertextuality as the modern method is for no much use in biblical hermeneutics though it can be used as an old and well know method of source theory. Intertextuality in the modern view appears to be as a confusing and an unstable term. Philosophical presuppositions of a modern hermeneutics might lead to self-contradictory conclusions. It is not that the attempt to come to original meaning is fulfilled through new interpretational methods, but anyone can introduce any new meaning to old texts. This work shows that the reasons to believe in the death of the original meaning is based on shaky and uncertain grounds. The main concern of this work is introductory citation of the Gospel of Mark. It shows that Mark bases his high Christological understanding on the prophecy of Isaiah and Malachi. Though Mark's Gospel is often considered as the earliest manuscript containing non-high Christological notion, this work shows that Mark from the very beginning introduced us to Jesus who possesses the same qualities as the Yahweh in the books of Isaiah and...

Pour d'évidentes raisons agronomiques et environnementales, être en mesure de concevoir et mettre en place des systèmes de culture dans lesquels les plantes accèdent aux ressources de manière optimale revêt une importance cruciale pour tous les intervenants impliqués dans la production agricole. Les techniques d'intensification telles que la mise en place de cultures d'inter-rang et l'agro-foresterie visent à accroître la productivité globale des terres tout en assurant la durabilité des agro-écosystèmes, via une optimisation de l'utilisation des ressources environnementales (lumière, eau et nutriments) par les plantes et une préservation des cycles géochimiques. En théorie, les moyens d'atteindre ces objectifs sont nombreux mais en pratique, les interactions souterraines sont complexes et difficiles à mesurer, de sorte que les progrès réalisés dans la conception d'agro-écosystèmes améliorés et durables demeurent modestes. Dans ce contexte, l'objectif de ce travail a été d'évaluer, au travers de mesures racinaires detaillées en rhizotron et au champ, les effets des cultures d'inter-rang sur la croissance des jeunes hévéas. La dynamique des interactions souterraines a été étudiée, tant au niveau de la racine individuelle qu'à celui du système racinaire entier, sur la base, notamment, de descriptions numériques détaillées. Une telle approche a permis de proposer, en outre, une voie novatrice pour l'analyse de la dynamique racinaire à l'echelle du systeme racinaire entier, à savoir l'analyse des trajectoires de croissance. Dans le cas de l'association maïs-hévéa, les expérimentations en rhizotron ont permis de mettre en evidence que les interactions souterraines entre ces deux plantes peuvent induire des modifications de la croissance de leurs racines, à la fois à l'échelle de la racine individuelle et à celle du système racinaire entier. Toutefois, une telle coordination des dynamiques racinaires des plantes associées n'a pas pu être confirmée dans le cas des traitements manioc-hévéa et arachide– hévéa. Les expérimentations au terrain ont fourni, de manière assez prévisible, une image complexe des interactions souterraines entre hévéa et cultures d’inter-rang. Toutefois, un premier résultat obtenu par le biais de la mise en place de 'pièges à racines' dans un traitement niébé-hévéa, a été de montrer que ces deux plantes n'avaient pas un comportement compétitif marqué l'une vis-à-vis de l'autre. Il est également apparu que les hévéas paraissent ‘investir’ dans des racines ‘coûteuses’, car de faible longueur spécifique, probablement pour assurer une certaine durabilité de ces organes, tandis que les cultures d’inter-rang favorisent l'allocation des assimilâts vers des racines de longueur spécifique élevée, de construction moins ‘coûteuses’, probablement en réponse a un impératif de croissance plus rapide (suggéré par les taux d’élongation racinaire mesurés au cours des expérimentations en rhizotron). Enfin, excepté le cas du manioc, l’introduction de cultures d’inter-rang telles que le maïs et l'arachide n'a pas eu d'impact significatif sur le développement des jeunes hévéas, comme en attestent l'évolution de leur circonférence, hauteur et développement foliaire. Ce résultat de terrain est compatible avec les résultats des expérimentations en rhizotron qui n'ont démontré aucun effet inhibiteur des cultures d’inter-rang sur le développement de la partie aérienne des hévéas. Bien que les travaux présentés dans ce rapport, ne permettent pas, à eux seuls de conclure de manière définitive sur la façon dont les espèces cultivées en association peuvent se compléter mutuellement sur le plan fonctionnel, ils apportent des éléments de réponse préliminaires à cette question complexe ainsi que des méthodes permettant de les obtenir. Au total, ce travail représente donc une contribution à la conception des agro-écosystèmes durables qui deviennent de plus en plus indispensables dans le contexte d'une demande mondiale croissante en produits alimentaires et matières premières. En outre, certains des résultats obtenus dans le cadre de cette thèse ouvrent des perspectives pour des recherches plus approfondies, avec une finalité agronomique appliquée / For obvious agronomic and environmental reasons, being able to design and implement agro-ecosystems in which crops have optimal access to resources is of pivotal importance to all stakeholders involved in agricultural production. Intensification techniques such as agro-forestry or the introduction of inter-crops aim to increase land productivity while conserving geochemical cycles, to ensure the sustainability of agro-ecosystems through an optimized use of environmental resources (light, water and nutrients). In theory, there are many ways of achieving such a goal, but in practice, below-ground interactions between plants are complex and difficult to measure, so that progress with the development of sustainable agro-ecosystems has been slow and remains modest. In this context, the objective of this work was to assess the effects of inter-crops on the growth of young rubber trees, based on a detailed analysis of below-ground interactions between the associated plants. The dynamics of below-ground interactions has been studied in rhizoboxes, at both the scale of individual roots and that of the whole root system, using detailed numerical descriptions of root architecture. Such an approach resulted in the design of an innovative method for the analysis of the entire root system dynamics, namely, the analysis of growth trajectories. In the case of the maize-rubber tree association, the experiments in rhizoboxes showed that the below-ground interactions between these two plants can induce changes in root growth, at both the individual root and the whole root system levels. However, such a coordination of rooting patterns could not be confirmed in the case of the cassava-rubber tree and groundnut-rubber tree associations. Not unexpectedly, field experiments provided a rather complex picture of the underground interactions between rubber trees and inter-crops. However, initial results obtained using 'root traps' in a cowpea-rubber tree treatment indicated that these two plants were unlikely to have a marked underground competitive behavior relative to each other. Results of field experiments also indicated that, in general, rubber trees seem to 'invest' in 'expensive roots' of low specific root length, presumably to confer some degree of durability to these organs, while inter-crops favoured the allocation of assimilates to 'cheaper' roots, i.e. roots of much higher specific length, probably in response to a 'fast growth imperative' (an hypothesis supported by the root elongation rate values measured during the rhizobox experiments). Finally, to the possible exception of cassava, inter-crops were found to have no significant impact on the development of young rubber trees, as evidenced by measured changes in tree circumference, height and leaf development. This result is consistent with results from the rhizobox experiments which also showed no inhibitory effect of inter-crops on the above-ground development of rubber trees. Although the work presented in this report does not allow, in itself, to conclude firmly on the issue of the functional complementarity between plants grown in association in inter-cropping systems, they provide preliminary answers to this complex issue together with methods to obtain such answers. Overall, this work therefore represents a contribution to the design of sustainable agro-ecosystems which are becoming increasingly needed in the context of a growing global demand for food and raw materials. In addition, some of the results generated by this work open up prospects for future research for the development of sustainable agro-ecosystems

This thesis offers a micro-level analysis of labour and women’s organizing in the context of globalization through the case study of the Comité Fronterizo de Obrer@s (CFO) from 1978 to 2009. We will see how one organization’s journey can give us insights into the complexities of local organizing and transnational networking in the context of globalization. This case study can be seen as a lens through which we can examine the changing context of labour and women’s organizing in the distinct maquiladora environment. My work positions itself in the “globalization from above” and “globalization from below” debate, specifically around the question of transnational social movements that form the “globalization from below” category in the context of a political economy analysis. However, where my thesis differs from a more traditional analysis of the resistance to globalization, such as that found in the global justice movements or alter-globalization movements, is in its focus on the complexities of organizing at the local level and the pressures that these local organizations feel from “above” from their transnational partners. What this thesis adds to the literature are the stories from the actual members of the organization, about the structure, the decision-making process of their organization, the role of the leadership and the connections between the local organizing and the transnational civil society partners. The complex history of an organization that has been there since the beginning of the maquiladora industry allows us a better understanding of the changing conditions and struggles these workers have faced. This journey through the history of the CFO, the richness of this empirical data encompassing more than 30 years of organizing in the maquiladora zone of Northern Mexico also allows us to explore “globalization from below” through different lens. This thesis brings in a micro-detail analysis of a specific organization in a specific context where we can see clearly transnational civil society linkages and the impact of globalizing capitalist neoliberal economy. As such, this research can offer us new insights into the intricacies of local-global linkages and thus contribute to an area often neglected or underdeveloped in international relations (IR).

La coltivazione dei sistemi colturali poliennali su terreni marginali combina la produzione sostenibile di biomassa per diversi utilizzi a benefici di carattere ambientale come il sequestro del C atmosferico nel suolo. La limitata longevità di questi sistemi colturali (10-20 anni), fornisce la possibilità di sfruttarli come una tecnica temporanea per rigenerare la fertilità dei terreni marginali e di studiare il loro effetto nel lungo periodo sul carbonio del suolo. Con questa tesi, avevo l'obiettivo di studiare l'effetto della riconversione a coltura annuali dei sistemi agricoli poliennali sul carbonio del suolo: per raggiungere questo obiettivo, ho combinato ad una meta-analisi di letteratura sull'effetto della riconversione, con un esperimento di campo di lungo periodo, un esperimento di incubazione in laboratorio e l'uso di un modello matematico del carbonio del suolo. L'uso combinato di questi approcci mi ha permesso di mostrare il potenziale che i sistemi colturali poliennali hanno nel sostenere il sequestro del C ne suolo anche dopo la loro riconversione. Quindi i sistemi colturali poliennali sono una pratica sostenibile promettente che può essere integrata in rotazioni agricole di 13 anni sui terreni marginali del nord d'Italia per ripristinare il carbonio del suolo. / The cultivation of perennial cropping systems on marginal lands combines the production of sustainable biomass for multiple uses with environmental benefits such as carbon (C) sequestration in soil. In this thesis, we studied the effect of perennial cropping system on soil C considering the scenario of perennial cropping systems reversion to arable land. The limited longevity (10-20 years) of perennial cropping systems, gives the possibility of using these crops as a temporary- option to restore soil fertility of marginal lands and to study the long-term legacy of these cropping systems on soil C. In this thesis I aimed to study the effect of perennial cropping systems reversion to arable land on soil C: to achieve this objective, I combined a literature meta-analysis on the effect of reversion of perennial cropping systems on soil C, with a long-term field experiment on perennial cropping systems, an incubation experiment and the use of a process-based soil C model. The combined use of these approaches gave me the chance to show the potential of perennial cropping systems to support C sequestration even after their reversion. Therefore, perennial cropping systems are a promising sustainable practice which could be integrated on a 13-year agricultural rotation on marginal lands of northern Italy to restore soil C.

The dissertation Rapprochement from below? German-French town twinning from 1950 to 2000 is a historiographic study that focuses on town twinning as a specific aspect of German-French co-operation in the second half of the 20th century. The topic is analysed in a wider German-French context and based on statistical data as well as archive sources. The main objective of the study is to evaluate the impact of high-level bilateral relations on German-French town twinning, identify the motivation of its supporters and compare German-French town twinning in the West-German and East-German federal states. Additionally, the localisation of town twins was studied for the territory of the Federal Republic of Germany.

Face à l’opacité interprétative et la faillite du langage auxquelles nous nous heurtons dans l’analyse des œuvres-chocs de Sarah Kane, quelle approche nous permettrait de commenter exhaustivement les formes et les moyens mis en œuvre par la dramaturge pour imprimer sa marque dans l’esprit du spectateur contemporain? Le théâtre postdramatique, paradigme élaboré par Hans-Thies Lehmann, présenterait a priori un dispositif pertinent pour faire lumière sur des problématiques contemporaines cruciales en jeu dans l’œuvre de Kane. Aucunement univoque, car soumis à l’interprétation et à l’engagement du spectateur, le caractère politique des pièces, pourtant spectral, s’avère ici essentiel. Ce spectre politique se laisse percevoir à travers le prisme de la violence et la nécessité du choc semble être son parti pris pour redéfinir le rôle du théâtre dans nos sociétés modernes caractérisées par la circulation massive des images à travers les nouveaux médias. Un lien de coresponsabilité de l’artiste et du spectateur se crée: l’œuvre nous interroge, spectateur/lecteur, sur la part mystérieuse de ce fond de cruauté humaine et sur notre complicité dans l’omniprésence de la violence à travers la consommation de ses produits. Mettant en relief les caractères transgressifs venant bousculer nos affects à travers des références à la « culture d’en bas » et un exercice des limites du spectaculaire centré sur l’obscène et le détournement des codes de la pornographie, cette lecture postdramatique de Cleansed et de Phaedra’s love entend restituer à l’œuvre de Kane son énergie pour un changement qui passe par un éveil des sens. / Faced with the interpretive opacity and failure of language in the analysis of Sarah Kane’s violent plays, what approach could allow us to review the forms and means used by the playwright in order to leave her mark in the mind of the contemporary viewer? The paradigm of the post-dramatic theater, proposed by Hans-Thies Lehmann, constitutes an appropriate device for highlighting the contemporary issues at stake in the work of Kane. Since it strongly depends on the interpretation and the engagement of the viewer, the meaning of the plays are not univocal. Their spectral political nature proves essential here. This political spectrum reveals itself through the prism of violence. The necessity of shock appears to be its bias to redefine the role of theater in modern societies characterized by the flow of images through mass media. A link of co-responsibility between artist and viewer is created. Indeed as viewers/readers, Kane’s plays lead us to question ourselves on the mysterious and intimate depths of human cruelty and our complicity with the omnipresence of violence through consumption of its products. By focusing on the transgressive characteristics of Kane’s dramatic art that shake viewers out of their affective complacency through the references to "culture from below" and through the use of an obscene language and imagery, and through the diversion of pornography’s codes, this postdramatic reading of Cleansed and Phaedra's love intends to restore the energy inherent in Kane’s work. It is an energy that aims for radical change by awakening our senses.

From 1838 until the end of the European Revolutions in 1852, the French Revolution provided Chartists with a repertoire of symbolism that Chartists would deploy in their activism, histories, and literature to foster a sense of collective consciousness, define a democratic world-view, and encourage internationalist sentiment. Challenging conservative notions of the revolution as a bloody and anarchic affair, Chartists constructed histories of 1789 that posed the era as a romantic struggle for freedom and nationhood analogous to their own, and one that was deeply entwined with British history and national identity. During the 1830s, Chartist opposition to the New Poor Law drew from the gothic repertoire of the Bastille to frame inequality in Britain. The workhouse 'bastile' was not viewed simply as an illegitimate imposition upon Britain, but came to symbolise the character of class rule. Meanwhile, Chartist newspapers also printed fictions based on the French Revolution, inserting Chartist concerns into the narratives, and their histories of 1789 stressed the similarity between France on the eve of revolution and Britain on the eve of the Charter. During the 1840s Chartist internationalism was contextualised by a framework of thinking about international politics constructed around the Revolutions of 1789 and 1830, while the convulsions of Continental Europe during 1848 were interpreted as both a confirmation of Chartist historical discourse and as the opening of a new era of international struggle. In the Democratic Review (1849-1850), the Red Republican (1850), and The Friend of the People (1850-1852), Chartists like George Julian Harney, Helen Macfarlane, William James Linton, and Gerald Massey, along with leading figures of the radical émigrés of 1848, characterised 'democracy' as a spirit of action and a system of belief. For them, the democratic heritage was populated by a diverse array of figures, including the Apostles of Jesus, Martin Luther, the romantic poets, and the Jacobins of 1793. The 'Red Republicanism' that flourished during 1848-1852 was sustained by the historical viewpoints arrived at during the Chartist period generally. Attempts to define a 'science' of socialism was as much about correcting the misadventures of past ages as it was a means to realise the promise announced by the 'Springtime of the Peoples'.

EG-rätten är en egen rättsordning som har företräde framför den nationella rätten, vilket innebär att medlemsstaterna har en skyldighet att följa EG-rätten. Förverkligandet av målet om att skapa en inre marknad inom EG förutsätter ett gemensamt system för mervärdesskatt. Flera direktiv har antagits för att harmonisera mervärdesskatten inom gemenskapen. Mervärdesskatt är en generell konsumtionsskatt som skall bäras av slutkonsumenten. Ett avdragssystem säkerställer att skattebördan vältras framåt för att slutligen belasta slutkonsumenten. En skattskyldig person som förvärvar varor till sin verksamhet medges därmed avdrag för ingående mervärdesskatt. Vid uttag eller användning av dessa varor för privat ändamål skall den skattskyldiga personen behandlas som en slutkonsument. Motsvarande regler återfinns även när en skattskyldig person tillhandahåller tjänster för privat ändamål. Uttagsbeskattning skall ske för att förhindra att en skattskyldig person uppnår en otillbörlig fördel genom att undvika beskattning på den egna konsumtionen. Uttagsbeskattning sker genom att transaktionerna likställs med tillhandahållande av varor och tjänster mot ersättning. Enligt uttagsbestämmelserna i mervärdesskattelagen aktualiseras uttagsbeskattning när en skattskyldig person tillhandahåller en vara eller en tjänst utan ersättning eller mot en ersättning som understiger självkostnadspriset för den tillhandahållna varan eller tjänsten. I målet Gåsabäck från år 2005 konstaterar EG-domstolen att uttag för privat ändamål inte kan föreligga, enligt artiklarna 16 och 26.1 b i mervärdesskattedirektivet, när en skattskyldig person tillhandahåller varor eller tjänster mot en faktisk ersättning och detta även när ersättningen understiger självkostnadspriset för den tillhandahållna varan eller tjänsten. Således är mervärdesskattelagens uttagsbestämmelser inte förenliga med EG-rätten. Trots domen i målet Gåsabäck beslutar Skatterättsnämnden i ett förhandsbesked från år 2007 att uttagsbeskattning skall ske, enligt artikel 26.1 a i mervärdesskattedirektivet, när en skattskyldig person låter de anställda använda företagets personbilar mot en symbolisk ersättning. Skatterättsnämnden anser att beslutet inte strider mot EG-rätten eftersom det är fråga om användning av en vara i rörelsen och inte, såsom i målet Gåsabäck, tillhandahållande av en tjänst. Frågan är om förhandsbeskedet strider mot EG-rätten. Omständigheter i målet Gåsabäck tyder på att uttagsbeskattning aldrig kan aktualiseras när en ersättning utgår för en transaktion. / The European Community, EC, constitutes a new legal order, the European Community law, EC law. In situations of conflicts between national law and Community law, the EC law has supremacy, which means that the Member States are obliged to follow the EC law. The attainment of the objective of establishing an internal market within the EC presupposes a common system of value added tax, VAT. Several directives have been admitted for harmonising the VAT in the Community. VAT is a general tax on consumption, where the final consumer carries the burden of the tax. A deduction system ensures that the tax burden is brought forward until it reaches the final consumer. If the taxable person has been able to deduct input VAT on purchase of goods used for his business and then apply or use those goods for his own private use, the taxable person will be treated as a final consumer. Similarly, the taxable person will be treated as a final consumer when he supplies services for his own private use. To ensure that taxable persons do not take unfair advantage by avoiding tax on self-consumption, the transactions shall be treated as supplies of goods or services for consideration. The purpose of treating the transactions as supplies of goods or services for consideration is to ensure that VAT is a tax on final consumption. According to the Swedish VAT act, the application of goods or services for private use is to be understood to mean supplies of goods or services either free of charge or for a consideration which is less than the cost price of the goods or services supplied. In the case Gåsabäck 2005 the European Court of Justice concludes that supplies of goods and services that are effected for an actual consideration can not be regarded as an application of goods or services for private use according to articles 16 and 26.1 b of the VAT directive. This is also applied if that consideration is less than the cost price of the goods or services supplied. Consequently, the Swedish VAT act is inconsistent with the EC law. In a prelimi-nary decision of 19 January 2007, the Skatterättsnämnden decides that the use of goods forming part of the assets of a business shall, according to article 26.1 a of the VAT directive, be treated as a supply of services for consideration, although an actual consideration is paid for the transaction. The Skatterättsnämnden consider that the decision is consistent with the EC law since there are not the same services as in the case Gåsabäck. The question is if the decision is inconsistent with the EC law. Circumstances in the case Gåsabäck indicates that transactions that are effected for an actual consideration can never be regarded as an application of goods or services for private use.

<p>EG-rätten är en egen rättsordning som har företräde framför den nationella rätten, vilket innebär att medlemsstaterna har en skyldighet att följa EG-rätten. Förverkligandet av målet om att skapa en inre marknad inom EG förutsätter ett gemensamt system för mervärdesskatt. Flera direktiv har antagits för att harmonisera mervärdesskatten inom gemenskapen.</p><p>Mervärdesskatt är en generell konsumtionsskatt som skall bäras av slutkonsumenten. Ett avdragssystem säkerställer att skattebördan vältras framåt för att slutligen belasta slutkonsumenten. En skattskyldig person som förvärvar varor till sin verksamhet medges därmed avdrag för ingående mervärdesskatt. Vid uttag eller användning av dessa varor för privat ändamål skall den skattskyldiga personen behandlas som en slutkonsument. Motsvarande regler återfinns även när en skattskyldig person tillhandahåller tjänster för privat ändamål. Uttagsbeskattning skall ske för att förhindra att en skattskyldig person uppnår en otillbörlig fördel genom att undvika beskattning på den egna konsumtionen. Uttagsbeskattning sker genom att transaktionerna likställs med tillhandahållande av varor och tjänster mot ersättning.</p><p>Enligt uttagsbestämmelserna i mervärdesskattelagen aktualiseras uttagsbeskattning när en skattskyldig person tillhandahåller en vara eller en tjänst utan ersättning eller mot en ersättning som understiger självkostnadspriset för den tillhandahållna varan eller tjänsten. I målet Gåsabäck från år 2005 konstaterar EG-domstolen att uttag för privat ändamål inte kan föreligga, enligt artiklarna 16 och 26.1 b i mervärdesskattedirektivet, när en skattskyldig person tillhandahåller varor eller tjänster mot en faktisk ersättning och detta även när ersättningen understiger självkostnadspriset för den tillhandahållna varan eller tjänsten. Således är mervärdesskattelagens uttagsbestämmelser inte förenliga med EG-rätten. Trots domen i målet Gåsabäck beslutar Skatterättsnämnden i ett förhandsbesked från år 2007 att uttagsbeskattning skall ske, enligt artikel 26.1 a i mervärdesskattedirektivet, när en skattskyldig person låter de anställda använda företagets personbilar mot en symbolisk ersättning. Skatterättsnämnden anser att beslutet inte strider mot EG-rätten eftersom det är fråga om användning av en vara i rörelsen och inte, såsom i målet Gåsabäck, tillhandahållande av en tjänst. Frågan är om förhandsbeskedet strider mot EG-rätten. Omständigheter i målet Gåsabäck tyder på att uttagsbeskattning aldrig kan aktualiseras när en ersättning utgår för en transaktion.</p> / <p>The European Community, EC, constitutes a new legal order, the European Community law, EC law. In situations of conflicts between national law and Community law, the EC law has supremacy, which means that the Member States are obliged to follow the EC law. The attainment of the objective of establishing an internal market within the EC presupposes a common system of value added tax, VAT. Several directives have been admitted for harmonising the VAT in the Community.</p><p>VAT is a general tax on consumption, where the final consumer carries the burden of the tax. A deduction system ensures that the tax burden is brought forward until it reaches the final consumer. If the taxable person has been able to deduct input VAT on purchase of goods used for his business and then apply or use those goods for his own private use, the taxable person will be treated as a final consumer. Similarly, the taxable person will be treated as a final consumer when he supplies services for his own private use. To ensure that taxable persons do not take unfair advantage by avoiding tax on self-consumption, the transactions shall be treated as supplies of goods or services for consideration. The purpose of treating the transactions as supplies of goods or services for consideration is to ensure that VAT is a tax on final consumption.</p><p>According to the Swedish VAT act, the application of goods or services for private use is to be understood to mean supplies of goods or services either free of charge or for a consideration which is less than the cost price of the goods or services supplied. In the case Gåsabäck 2005 the European Court of Justice concludes that supplies of goods and services that are effected for an actual consideration can not be regarded as an application of goods or services for private use according to articles 16 and 26.1 b of the VAT directive. This is also applied if that consideration is less than the cost price of the goods or services supplied. Consequently, the Swedish VAT act is inconsistent with the EC law. In a prelimi-nary decision of 19 January 2007, the Skatterättsnämnden decides that the use of goods forming part of the assets of a business shall, according to article 26.1 a of the VAT directive, be treated as a supply of services for consideration, although an actual consideration is paid for the transaction. The Skatterättsnämnden consider that the decision is consistent with the EC law since there are not the same services as in the case Gåsabäck. The question is if the decision is inconsistent with the EC law. Circumstances in the case Gåsabäck indicates that transactions that are effected for an actual consideration can never be regarded as an application of goods or services for private use.</p>