<p>Omvänd skattskyldighet för byggsektorn tillämpas i Sverige sedan den 1:e juli 2007. Tilllämpningen omfattar endast tillhandahållande av tjänster som ur ett allmänt perspektiv bedöms vara byggtjänster. Varuleveranser är uteslutna från tillämpningen. Omvänd skattskyldighet innebär att, istället för att tillhandahållaren av en byggtjänst fakturerar förvärvaren med moms för att sedan redovisa denna till staten, är det numera förvärvaren av byggtjänster som är skattskyldig för moms. Syftet med omvänd skattskyldighet för byggsektorn är att omöjliggöra momsfusk i entreprenadkedjor där oärliga företag, som bland annat ägnar sig åt att ställa ut falska fakturor som underlag för avdragsrätt för ingående moms, är inblandade. Påföljden vid undlåtenhet att tillämpa omvänd skattskyldighet är skattetillägg.</p><p>Utformningen av lagens rekvisit är synnerligen vag. För att omvänd skattskyldighet ska aktualiseras, ska förvärvaren av en byggtjänst vara en sådan förvärvare som själv i sin verksamhet inte endast tillfälligt tillhandahåller byggtjänster eller vara en förvärvare som tillhandahåller förstnämnda förvärvare sådana tjänster. Denna formulering har, i kombination med avsaknaden av praxis på området, resulterat i en avsevärd svårighet att i gränsfallen avgöra om omvänd skattskyldighet ska tillämpas eller inte. Gränsdragningar som är aktuella är bland annat mellan leverans av vara och tillhandahållande av tjänst, mellan byggtjänster och andra tjänster samt mellan att endast tillfälligt tillhandahålla byggtjänster och att mer än tillfälligt göra detta. Därtill kommer bedömningen av hur länge en förvärvare ska anses omfattas av reglerna om denne helt bytt verksamhetsinriktning och inte längre är i byggbranschen. Fråga uppstår också om huruvida det, förvärvare och tillhandahållare emellan, föreligger en upplysnings- respektive undersökningsplikt rörande förvärvarens status. Skatteverket har stor betydelse för utformningen av riktlinjer och för lagens tillämpning, en uppgift som lämpligtvis borde anförtros åt domstolsväsendet.</p><p>Uppsatsen behandlar gränsdragningsproblem som uppstår till följd av rekvisitens utformning. Dessa leder i sin tur till exempelvis ökad administration och felaktigt debiterad moms. Ur rättsäkerhetsaspekt kan påpekas att den enskilde i gränsfallen har mycket liten möjlighet att förutse beskattningskonsekvensen av en transaktion och tenderar därför att tillämpa omvänd skattskyldighet för säkerhets skull, snarare än för att bedömning gjorts att transaktionen faller inom ramen för tillämpningen av omvänd skattskyldighet. Den rättsosäkerhet som gränsdragningsproblemen för med sig, framstår därför som den mest anmärkningsvärda konsekvensen av rekvisitens utformning.</p><p>Syftet med uppsatsen är att utreda rättsläget, analysera gränsdragningsproblematiken och att lämna förslag på riktlinjer för vad som kan tänkas vara mer än tillfälliga tillhandahållanden av byggtjänster, för att lättare kunna avgöra om omvänd skattskyldighet ska tillämpas eller inte. Möjliga bedömningsgrunder för att fastställa vad som menas med att inte endast tillfälligt tillhandahålla byggtjänster, anser vi vara regelbundenhet, tjänstens omfattning och tjänstens värde i förhållande till övrig omsättning. Bedömningsgrunderna har sin förankring i Tysklands utformning av reglerna om omvänd skattskyldighet för byggsektorn och i ett av de få uttryck Skatteverket har lämnat för vad som skulle kunna tänkas tjäna som vägledning för vad som ska betraktas som inte endast tillfälligt.</p> / <p>Reverse charge is, since 1 July 2007, applicable in the construction sector. The application comprises the supply of construction services and thus, all delivery of goods is excluded. Only services which, from a general point of view, appear to be construction services fall within the scope of application of reverse charge. Reverse charge mean that the taxable person to whom the supply of services is made is the person liable for Value Added Tax (VAT) instead of the supplier. The purpose of reverse charge is to preclude tax evasion in contractor chains where dishonest contractors supply others with false invoices to serve as a basis for deduction of input VAT. The penalty for not applying reverse charge when obligated is tax fine.</p><p>The wording of the requisite of the law is remarkably vague. In order for reverse charge to be applicable, the taxable person to whom the construction services are supplied must himself, more than temporarily, supply such services or be a taxable person who supplies such services to such taxable person. The unclear wording, in combination with the lack of case law on the subject, has led to considerable difficulty to determine whether to apply reverse charge or not in borderline cases. Establishing boundaries is necessary when determining whether a transaction constitutes sale of goods or supply of services, construction services or other services as well as when determining what constitutes temporarily respectively more than temporarily supplies of construction services. If a taxable person who supplies construction services changes his business and thus ceases to supply such services, an additional assessment on how long after the change of business the taxable person should be considered to supply construction services must be made. The uncertain conditions also raise the question whether there is a mutual obligation between parties to inform each other of their status when supplying and purchasing constructing services. Swedish Tax Authorities have become the leading maker of guidelines for the application of reverse charge in the construction sector. This is a task best left to the courts.</p><p>This paper considers problems which emerge because of the wording of the requisites. In turn, these problems lead to an increased level of administration as well as to wrongly collected VAT. It should be noticed, that from the aspect of legal certainty, the individual has very little ability to foresee the taxation consequences of a transaction. Therefore the individual may tend to apply reverse charge to be on the safe side, rather than because it has been established that the transaction fall within the scope of application of reverse charge. This legal uncertainty is the most notable consequence of the wording of the requisites.</p><p>The aim of this paper is to examine the actual meaning of the law, analyse the problems resulting from the insufficient wording of the requisites, as well as presenting possible guidelines on what should be considered as more than temporarily supplies of construction services. The guidelines aim to facilitate the conclusion on whether or not reverse charge is applicable. Possible grounds of assessment for determining when a taxable person should be considered to more than temporarily supply construction services are regularity, the extent of the construction service, as well as the value of the construction service in comparison to the overall turnover. The grounds of assessment are influenced by the application of reverse charge in German law and by one of the few guiding principles presented by the Swedish Tax Authorities concerning the meaning of the expression more than temporarily.</p>

Magister Legum - LLM

Please read the abstract in the section 00front of this document / Thesis (DD)--University of Pretoria, 2009. / Old Testament Studies / unrestricted

The present diploma thesis examines the English translation equivalents of Czech expressions containing the postfix -pak. This postfix occurs in pronouns, pronominal adverbs, particles and interjections. It is employed as an element of the 'third syntactical plan' (Poldauf, 1963), i.e. the repertory of linguistic means which relate an utterance to the individual, expressing his concern with the content of an utterance, his stance towards its content or form. The thesis identifies and describes the English means equivalent to the postfix and uses them as markers of individual discourse functions fulfilled by the -pak expressions, thereby specifying the description of these Czech expressions. Attention is also given to the conversion of -pak expressions as well as their occurrence in idiomatic constructions. The major functions include expressing epistemic modality, voicing appeal, establishing/maintaining contact, and emotional expressivity.

The presented thesis aim is to establishment a competitive business on a basis of a well prepared, viable business plan. A sport center will be designed for its purpose. The sport center wíll offer physical activities, space rental, its own sales and hospitanty. Porter’s Five Force Analysis, SLEPTE Analysis, Market Survey by Questionnaire Survey and SWOT Analysis were used to solve the problem. Privotal chapter is Custom design solutions, which are devided according to the individual subchapter of the business plan. The aim of the thesis is to create a small business.

The investigation of the relationship between the learning culture and academic achievement is the focal point of this research. Owing to the poor scholastic performance of particularly black matric pupils in the erstwhile Department of Education and Training, an investigation was launched into the Department with a view to identify the possible causes of poor matric performance. As a point of departure an in-depth study was made into aspects of the Department of Education and Training, including those which did not fall within the ambit of the Department, which would shed light on the possible causes of poor matric results. The study revealed many signs and incidents which are symptomatic of an eroded culture of learning in a considerable number of schools. Subsequently, a comprehensive study of the establishment of a learning culture was made. According to this study the establishment of a learning culture should transcend the boundaries of the school because pupils do not only learn and study at school, but at home and in the community as well. After concluding this study it immediately became evident that a considerable number of black schools fall far short of the requirements of a learning culture. The responsibilities of the principal as the manager and instructional leader of his school, together with the selection of the principal and teachers for employment, were the next to be studied. Proper performance of the aforementioned functions as well as proper selection of either the principal or teachers for employment can contribute enormously towards establishing a positive school climate. In the empirical research data was gleaned by means of questionnaires. Thereafter the Pearson's product moment correlation coefficient was used to determine the correlation between variables and the t-test and chi-square test were used to test the null hypothesis. From the empirical investigation it emerged that there is a relationship between a learning culture and academic achievement. The ultimate conclusion reached is that the establishment of a learning culture is a prerequisite for academic achievement. Arising from this research certain conclusions were drawn, recommendations were made and areas for possible future research were suggested. / Psychology of Education / D. Ed. (Psychology of Education)

The investigation of the relationship between the learning culture and academic achievement is the focal point of this research. Owing to the poor scholastic performance of particularly black matric pupils in the erstwhile Department of Education and Training, an investigation was launched into the Department with a view to identify the possible causes of poor matric performance. As a point of departure an in-depth study was made into aspects of the Department of Education and Training, including those which did not fall within the ambit of the Department, which would shed light on the possible causes of poor matric results. The study revealed many signs and incidents which are symptomatic of an eroded culture of learning in a considerable number of schools. Subsequently, a comprehensive study of the establishment of a learning culture was made. According to this study the establishment of a learning culture should transcend the boundaries of the school because pupils do not only learn and study at school, but at home and in the community as well. After concluding this study it immediately became evident that a considerable number of black schools fall far short of the requirements of a learning culture. The responsibilities of the principal as the manager and instructional leader of his school, together with the selection of the principal and teachers for employment, were the next to be studied. Proper performance of the aforementioned functions as well as proper selection of either the principal or teachers for employment can contribute enormously towards establishing a positive school climate. In the empirical research data was gleaned by means of questionnaires. Thereafter the Pearson's product moment correlation coefficient was used to determine the correlation between variables and the t-test and chi-square test were used to test the null hypothesis. From the empirical investigation it emerged that there is a relationship between a learning culture and academic achievement. The ultimate conclusion reached is that the establishment of a learning culture is a prerequisite for academic achievement. Arising from this research certain conclusions were drawn, recommendations were made and areas for possible future research were suggested. / Psychology of Education / D. Ed. (Psychology of Education)

The aim of the thesis is to analyse how the EU perceives the specific contribution of Churches to the European integration as stated in the Article 17.3 of the TFEU. The specific contribution is analysed on the case of Roman Catholic Church (RCC) which predominates in the dialogue under the Article 17.3. There are two time periods addressed in the thesis. Firstly, the specific contribution is addressed in the context of the debate on the EU constitution. It is examined, based on the analysis of politicians' speeches and MEPs amendments, whether the specificity is rooted in the area of values. Second period is marked by the year 2009 when the TFEU entered into force, and 2014 when the dialogue with Churches was somewhat degraded. In fact, the new body responsible for the interaction became DG JUST, thereby replacing BEPA, i.e. organization directly reporting to the President of the Commission. Based on the analysis of the speeches and other relevant documents regard all the official meetings, I examine what the EU politicians expected from the Church and what was Her specificity according to them. Against this background is also analysed the fact that the dialogue with Churches was separated from the civil society organizations. It results from the research that the EU perceived the specific...

This master thesis "Undergraduates establishing their families in the context of the family policy in the Czech Republic" offers a new view upon a dilemma of college-educated women within the Czech society in establishing their families - it is focused on the parenthood strategy during the university studies. The thesis provides analysis of both positive and negative aspects of the parenthood decision and it investigates what sort of support is given to the undergraduate mothers in the Czech Republic. Measures that could be introduced to the framework of family policy in order to create suitable conditions for the undergraduates establishing their families during the studies are proposed. Subjective views of seven respondents, describing their life as an undergraduate mothers, are included in the analytical part to help approach the undergraduate parenthood strategy development. The key underlaying basis for this thesis is the assumption that undergraduate parenthood could be a suitable life strategy for a number of women undergraduates, should the government support improve.

There is little solid research that explores counterinsurgency practices against the Revolutionary Armed Forces of Colombia (FARC), not only from the standpoint of what is being done, but, rather, what should be done based on past COIN successes. Notable works on counterinsurgency in Colombia include the research of Tom Marks, who focused on operational strategy and tactics; Kevin Self, who professes the importance of controlling territory in defeating the FARC, by addressing the social and institutional ills within Colombia itself; and Dennis Rempe, who notes US involvement in shaping Colombia's COIN strategy. Using a comparative case study model, this thesis provides an analysis of Colombia?s counterinsurgency (COIN) strategies and tactics through the lens of successful and unsuccessful COIN operations in Iraq, Algeria, Malaya, South Vietnam, Thailand, Algeria and El Salvador over the course of the 20th and early 21st centuries. After all, no matter how successful a COIN force is militarily, their accomplishments will ultimately be fruitless if the conditions which fuel insurgency remains present. This paper begins by providing the historical context for the conditions which shaped the Colombian social order, which led to the revolutionary movement. It then follows the growth of the FARC, examining that organization?s strengths and weaknesses. The FARC is contrasted by outlining recent COIN transformation efforts within the Colombian government, to include little acknowledged failures and successes, strengths and weaknesses. An important focus is placed on Colombian President Alvaro Uribe Velez? Democratic Security Policy as the model for Colombia?s current COIN efforts. After next examining various ongoing factors contributing to the Colombian insurgency?to include institutional failures, illicit funding and the problem of paramilitary groups?this thesis examines past COIN efforts by other governments. Finally, after applying lessons learned from thee past COIN efforts?cross-referencing historically successful and unsuccessful tactics with tactics used and not used by Bogota in its fight against the FARC?I provide recommendations to the government of Colombia (GOC) on how to improve its COIN efforts. Although it is important to look at this problem set from an external standpoint, we must still factor in internal factors that have limited Colombia?s ability to emerge victorious, such as allowing porous borders, airspace and coastlines; placing a priority on killing or capturing the enemy and not on engaging the population; and the primacy of military direction of counterinsurgency; disregard of basic human rights; an insufficient judiciary structure; failure to halt financial support mechanisms; and the lack of an outlet for political inclusion . From this vantage point, we will be able to see that these elements?when properly implemented?have proven successful over time and may enhance GOC success and ultimately result in victory over the insurgency that has plagued their country for 40+ years