Reading plays a significant role in society and currently there is worldwide pressure for higher literacy results. The focus of this thesis is reading motivation and how it relates to a learner's amount of reading, reading comprehension and academic achievement since these problematic constructs are attracting the interest of researchers internationally. Researchers have investigated the relationships among these constructs with a variety of results. These relationships, however, have not yet been investigated in a South African context with Afrikaans-speaking adolescent readers, and the only information available on the reading motivation of Afrikaans-speaking adolescent readers is information on their reading preferences in regard to literary texts. Hence the following three research aims were determined for this study: the compilation of a reading motivation profile of Afrikaans-speaking adolescent readers, the analysis of the relationships among Afrikaans-speaking adolescent readers' reading motivation and their amount of reading, reading comprehension and academic achievement in an Afrikaans Home Language environment, as well as the development of a reading motivation framework, particularly for use in the school and classroom environment, for these adolescent readers. The study was carried out in the post-positivistic research paradigm by means of a non-experimental quantitative research approach. Three methods of data collection were used, namely a structured questionnaire (based on the eleven reading motivation dimensions of Wigfield and Guthrie's (1997) Motivation for Reading Questionnaire, which for this purpose had been adapted for the South African context), two reading comprehension tests and obtaining the data regarding the academic achievement of the respondents. The 823 respondents that had participated in this study were the grade 9 learners (Afrikaans Home Language) of seven schools from the Dr Kenneth Kaunda district (North West Province, South Africa), selected by means of purposive sampling so that different quintiles and geographic areas were represented. Information obtained from a comprehensive literature study on relevant motivation theories, on reading motivation in practice and on the relationship among their reading motivation, amount of reading, reading comprehension and academic achievement, as well as from the results of an empirical investigation of the reading motivation of specific grade 9 learners, was used to compile a reading motivation profile of Afrikaans-speaking adolescent readers. The motivation theories on which motivation in this study was based, were the social-cognitive theory, the self-efficacy theory, the ecological system theory of human development and the expectancy-value theory, because these theories emphasise the individual's behaviour within particular social contexts and because constructs such as self-efficacy, task value and mastery, which emanate from these theories, play a cardinal role in determining suitable reading motivation strategies for specific readers. It was essential to compile a reading motivation profile of Afrikaans-speaking adolescent readers before a reading motivation framework for these adolescent readers could be compiled. The reading motivation framework recommends specific reading motivation strategies various social role-players in the school and classroom environments can implement so as to improve Afrikaans-speaking adolescent readers' reading motivation levels. The various social role-players that would influence the Afrikaans-speaking adolescent reader's reading motivation and the reading motivation strategies each of them could use, was systematised (namely the Department of Education, the school principal and management team, teachers and parents). The essence of the contribution made by this study is that a reading motivation profile of a group of Afrikaans-speaking adolescent readers (grade 9 learners) could be compiled, that clear mutual relationships among the respondents' reading motivation and their amount of reading, reading comprehension and academic achievement came to the fore from this study and that a reading motivation framework could be developed by means of which to improve the reading motivation levels of these adolescent readers. / PhD (Curriculum Development, Innovation and Evaluation), North-West University, Potchefstroom Campus, 2014

觀光產業為現在世界主要產業之一，稱之為「無煙囪產業」，因其汙染少且外部成本相較許多工業產業來的低，許多國家都致力於發展觀光業，投入許多政策吸引觀光客到訪。我國政府近年來也推動許多政策是針對外籍旅客觀光計畫。如民國92年的「觀光客倍增計畫」預期於2008年達成目標，於是在同年於「觀光發展條例」中增訂的「外籍旅客購物退稅」，外籍旅客購物退稅的實施更是發展觀光產業的重要措施之一，觀光產業在觀光較為發達的已開發國家中，都十分重視旅客購物退稅這項措施，臺灣政府於民國92年實施政策至今，經歷了幾次重大改制，本文致力於研究於民國100年7月實施的「現場小額退稅」措施，是否對來臺外籍旅客的消費行為有顯著影響，並對今年實施的新制退稅措施是否再次影響旅客消費意願作出預期。 本研究以外籍旅客國籍及其消費金額之追蹤資料進行迴歸分析，蒐集位於臺北市區的某特定營業人2009年8月至2015年12月的外籍旅客退稅資料，針對來自七個國家及地區的外籍遊客消費行為建立來臺觀光需求模型。以政府實施的「現場小額退稅」措施當作主要的政策變數，並選取幾個影響旅客需求的重要變數為控制變數，建立以旅客總消費量、平均消費量、特定營業人之營業額為因變數的三個模型，觀察政策變數及其他控制變數對於外籍旅客消費行為的影響。 以全體樣本實證結果發現，本政策變動對於旅客總消費量、商店之營業額均有顯著正向影響，對於旅客平均消費量也是正面的影響；本文也將七個國家及地區分別討論，以美國、日本及中國旅客對於政策效果的影響最為顯著且正向，其他國家雖不顯著但多為正向關係。顯見政策的推動確實有助於提升外籍旅客來臺及消費意願，對發展臺灣觀光旅遊產業是一項助益。 / According to UNWTO, tourism industry has experienced continuous growth and become one of the fastest growing economic sectors in the world. Many countries have committed themselves to developing tourism industry nowadays due to lower externality. Taiwanese government also has some implemented plans on tourism industry of which foreigners are allowed to apply for “VAT Refund”, hoping that the increase in international tourist may give the economy a boost. Our study has conducted an empirical analysis on the policy of On-Site Small Amount Tax Refund, which is mainly concentrated in panel data estimation. The purpose of this thesis is to find out the effect of this policy. First, we use Dummy variable as a main variable to capture the influence of the policy. Second, we introduce both the demand factors and the supply factors to explain tourism spending in Taiwan. The span of the data is from August 2009 to December 2015, using Tax Refund data of foreigners from 7 countries and districts. Our empirical analysis show that the Tax Refund policy has had significantly positive effect on both dependent variables, including total consumption and store revenue, especially these from U.S.A., Japan and China. These three countries show the strongest response to the dependent variables. It also shows that implementation of this Tax Refund policy really contributes to our tourism industry by increasing international tourism receipts of Taiwan.

本文針對躉繳保費的附保證變額壽險進行評價，保單形式為生死合險，假設投保人可將期初的投資金額連結到兩種投資標的：股價指數及債券型基金，並以BGM模型描述利率的動態過程，然後分別計算不含解約權及含解約權的附保證變額壽險躉繳保費，進而求算出隱含在保單中的保證價值和解約權價值。針對含解約權的附保證變額壽險，以Longstaff and Schwartz(2001)提出的最小平方蒙地卡羅法處理解約的問題。最後，我們求算不同年齡下的男性保費，並且在投資比例、起始最低保證、最低保證給付成長率、針對解約的保證給付成長率和第一個允許的解約時點變動下，分別討論對於保證價值和解約權價值的影響。 結果顯示：(1)當起始最低保證給付等於期初投資金額時，投資在股票的比例越大，越能凸顯保證價值和解約權價值佔保費的比重。以30歲男性為例，保證價值佔不含解約權之附保證變額壽險的比例，由全部投資在債券型基金的0.03%，成長到全部投資在股票的13.86%；而解約權價值佔含解約權之附保證變額壽險的比例，由全部投資在債券型基金的0.05%，成長到全部投資在股票的9.12%。(2)投資比例、起始最低保證給付和最低保證給付成長率越大，保證價值越高。(3)起始最低保證給付和針對解約的保證給付成長率越大，解約權價值越大；而最低保證給付成長率和第一個允許的解約時點越大，解約權價值越小。(4)投資比例隨著最低保證給付不同對解約權價值有不同的影響。 關鍵字：附保證變額壽險、BGM利率模型、解約選擇權、最小平方蒙地卡羅法 / This study emphasizes on the pricing of variable life insurance with minimum guarantees. As an endowment policy in a single premium form, in this paper, it is assumed that the insured can distribute the initial investment amount into two underlying assets: the stock index fund and bond fund. Simulating the interest rate under a BGM model, computational procedures are performed for the single premium of the variable life insurance policy without surrender option and embedding a surrender option, and further, the guarantee value and surrender value embedded in the insurance policy. For the variable life insurance policy embedding a surrender option, the Least Square Monte-Carlo method proposed by Longstaff and Schwartz (2001) is applied to solve the surrender conditions. Finally, we calculate the premium for a male at different ages, and respectively analyze the variations of the guarantee value and surrender value under the influence of the investment portfolio, the initial minimum guaranteed amount, the growth rate of the minimum guarantee, the growth rate of the minimum guarantee for surrender and the first permitted surrender time. The results show that: (1) when the initial minimum guaranteed amount equals the initial investment amount, higher proportion invested in stock will result in larger percentage of the guarantee value and surrender value to total premium. Take a 30-year old male as an example: the percentage of guarantee value to the premium of variable life insurance with minimum guarantee and without a surrender option, which is 0.03% when the initial investment amount thoroughly goes to bond fund, rises up to 13.86% with the entire amount invested in stock index fund. Likewise, the percentage of surrender value to the premium of variable life insurance with minimum guarantee and surrender option is 0.05% with total amount invested in bond fund, while it is 9.12% with the entire amount invested in stock index fund. (2) The higher proportion invested in stock, the initial minimum guaranteed amount and the growth rate of minimum guaranteed amount, the larger guarantee value. (3) Larger initial minimum guaranteed amount and the growth rate of the minimum guaranteed amount for surrender would contribute to a higher surrender value. The higher growth rate of the minimum guaranteed amount and the first permitted surrender time, the lower surrender value. (4) The influence of the investment portfolio to surrender value depends on the initial minimum guaranteed amount. Key words: Variable life insurance with minimum guaranteed amount, BGM interest rate model, surrender option, least squares Monte Carlo approach.

Lietuva per paskutinius keletą metų prarado lyderės pozicijas Vakarų Europoje lyginant apmokestinamojo pelno apskaičiavimo taisykles ir pelno mokesčio tarifo dydį, tačiau iš pirmaujančių šalių grupės nepasitraukė, nenusileidžia ji ir Latvijai bei Estijai, kuriose yra sukurtos taip pat vienos patraukliausių investuotojams pelno mokesčio sistemų Europos Sąjungoje. Siekiant įvertinti šalies patrauklumą užsienio investuotojams reikia įvertinti apmokestinamojo pelno apskaičiavimo taisykles bei apžvelgti pelno mokesčio tarifą. Šio darbo objektas yra apmokestinamasis pelnas. Tikslas – išsiaiškinti apmokestinamojo pelno apskaičiavimą. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai: 1) išnagrinėti pelno sampratą bei pateikti informaciją apie pelno valdymą; 2) išanalizuoti Lietuvos akcinių bendrovių apmokestinamojo pelno apskaičiavimą; 3) išnagrinėti ir palyginti Lietuvos, Latvijos ir Estijos apmokestinamojo pelno apskaičiavimo tvarką; Darbą sudaro 3 pagrindinės dalys. Pirmoje dalyje “Pelno samprata ir valdymas“ nagrinėjama pelno sąvoka, išskiriami neatitikimai tarp finansinio ir mokestinio pelno bei pateikiamos pelno valdymo galimybės pasirenkant apskaitos politikos priemones. Antroje dalyje „Apmokestinamojo pelno apskaičiavimas Lietuvoje“ analizuojama akcinių bendrovių apmokestinamojo pelno apskaičiavimo tvarka, pateikiamos neapmokestinamosios pajamos, neleidžiami ir ribojamų dydžių leidžiami atskaitymai. Nagrinėjami galimi pelno mokesčio sumažinimo būdai bei metinė pelno... [toliau žr. visą tekstą] / Lithuania during several recent years has lost its leading position in Western Europe compared to calculation of taxable profit rules and income tax rate, but it is still one of leading countries, it keep up with Latvia and Estonia where also are developed one of the most attractive income tax systems in the European Union. In order to evaluate country’s attractiveness to foreign investors we need to evaluate calculation of taxable profit rules and review corporate income tax rate. The subject of this investigation is taxable profit. Purpose is to find out calculation of taxable profit rules. There are main tasks to achieve the purpose: 1) to investigate concept of profit and to give information about profit management; 2) to analyze calculation of taxable profit of Lithuanian stock companies; 3) to consider and compare Lithuanian, Latvian and Estonian calculation of taxable profit. This paper consists of three main parts. In the first part “Concept of profit and management”, is considered the profit concept, differences between taxable and accounting profit, also there is written about profit management opportunities choosing of accounting policy tools. In the second part “Calculation of taxable profit in Lithuania” is analyzed stock companies calculation of taxable profit and is introduced non-taxable income, not allowed and limited amount allowed deductions. Also there is written possibilities of reducing income tax and about profit tax declaration as well its purpose. The... [to full text]

La mondialisation de l’économie, le développement des moyens de transport et de communication et l’émergence des paradis fiscaux rendent la connaissance de la fiscalité d’autres pays indispensable, tant par le fiscaliste praticien que par le chercheur.La France et la Belgique ont une communauté de langue et de culture en plus de la proximité géographique. Connaître sa fiscalité et la comparer à la fiscalité française est utile à tout fiscaliste qui pourra alors se faire sa propre idée sur le statut de paradis fiscal qu’on lui attribue. Nous avons choisi de comparer l’imposition des revenus étrangers car, ceux qui changent de pays pour éviter la pression fiscale, sont souvent des personnes ayant une forte activité internationale. En l’absence de convention préventive de double imposition, l’imposition de tels revenus est plus favorable en France, quand ils sont encaissés par des personnes morales. En revanche, lorsqu’ils sont encaissés par des personnes physiques, l’imposition est plus avantageuse en Belgique.Mais les deux pays ont conclu beaucoup de conventions préventives de double imposition de sorte qu’il est difficile de trouver un pays qui ne leur est pas lié par une convention fiscale. Or, il s’avère que la Belgique, à travers ses conventions, adopte des mesures fiscales nettement plus favorables que la France et ce, afin de favoriser l’expansion économique de ses résidents et attirer aussi des capitaux étrangers.A cette situation, s’ajoute le fait que ce pays autorise des montages fiscaux qui seraient sanctionnés en France sous l’angle de l’abus de droit.On comprend alors pourquoi certains hommes d’affaires n’hésitent pas à s’y domicilier. / According to several factors such as the economy globalization, the development of transportation and communication supplies and the rising of tax heavens, tax lawyers have to reach a high expertise and knowledge of foreign tax systems.Belgium and France share common roots of language and culture in addition to the geographical proximity. To be especially aware of the Belgium tax law scheme is absolutely necessary for every tax lawyer in particular in a view to compare and have an opinion about the heaven nature of the Belgian system.As far as it is impossible to compare every point of the two systems, we decided to focus only on the taxation of foreign income, because of the international activity of the taxpayers willing to lower the tax pressure. Without an international tax treaty, foreign incomes are less taxed in France when they are received by a company but the situation is different when the receiver is a person. However it has to be noticed that Belgium and France have developed a huge international tax treaty network. The Belgium one is analyzed as being more attractive for foreign investments and national economic expansion. Besides, Belgium has a tax system which authorizes tax schemes seen sometimes as an abuse of right in France. As a consequence the exile of business men can be understood.

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.

Trifft herabfallender Regen auf Waldflächen, so wird dieser Niederschlag umverteilt zu Interzeption, Stammabfluss, durchfallenden und abtropfenden Niederschlag. Besonders hohe Stammablaufmengen im Kronenzentrum und markante Abtropfstellen am Kronenrand einzelner Baumarten lassen sich zudem nur erklären, wenn am jeweiligen Messplatz unter Baumkronen eine weitere Niederschlagskomponente zugelassen wird, mit der laterale Wasserbewegungen innerhalb der expliziten Einzelbaumkrone beschrieben und bilanziert werden (lateraler [Zu- oder Ab-]Fluss). Ziel dieser Arbeit war es deshalb, der niederschlagsabhängigen und kleinräumigen Dynamik dieser Umverteilung im Wald am Beispiel der Baumarten Buche (Fagus sylvatica L.) und Fichte (Picea abies (L.) Karst.) durch Aufnahmen und Auswertungen in zwei Mischbeständen beider Baumarten nachzugehen. Wiederholende Niederschlagsaufzeichnungen einzelner Regenereignisse wurden hierzu in Relation zur jeweiligen Freilandniederschlagsmenge, zur Art der Messplatzüberschirmung im Kronendach und zur Distanz des Messplatzes zum ihn dominierenden Baum varianz- und regressionsanalytisch untersucht und um Ergebnisse aus Stammablaufanalysen und Streumodellen ergänzt. Auf dieser Basis konnten Kausalmodelle zur Schätzung des Unterkronenniederschlages mit hoher Güte hergeleitet werden, die im Detail ein baumartspezifisches räumliches Verhalten der einzelnen Niederschlagskomponenten beim Passieren der Baumkrone belegen. Neben den Besonderheiten, die sich bei Messungen in Bestandeslücken einstellen, ergeben sich so z.B. in der Vegetationsperiode je nach Messplatzposition und Freilandniederschlagsmenge Unterschiede im Niederschlag unter beiden Baumartenkronen von bis zu 35 % des Freilandniederschlages je Einzelereignis und zwar stets zugunsten der Buchenüberschirmung. Am Stammfuss von Buchen kann darüber hinaus zusätzliches Wasser durch den Stammabfluss eingetragen werden. Hierfür notwenige Wassermengen können plausibel aus dem nachgewiesenen lateralen Wasserabfluss im inneren Kronendrittel von Buchen gedeckt werden. Über ein räumlich konkretes Interzeptionsmodell, kombiniert mit Blattflächenschätzungen für Einzelbäume konkreter Dimension, konnte ein räumliches LAI-Modell für Buchen abgeleitet werden, dass höchste LAI-Werte im Kronenzentrum annimmt. Da der Bestandesniederschlag hinsichtlich Niederschlagsmenge, Bestockung, Belaubungszustand und zum räumlich konkreten Messplatz unter der einzelnen Baumkrone veränderlich ist, wird die gewissenhaftere Berücksichtigung dieser Einflussvariablen angeregt und der bisher häufig praktizierten pauschalen Aufteilung des Niederschlages in einzelne Niederschlagskomponenten auf Basis von Flächen- und Messphasendurchschnittswerten widersprochen. / Forests redistribute the precipitation falling on their canopy into interception, stemflow, drip or direct throughfall. Extremely high amounts of stemflow in the centre of the crown and distinct drip points along the crown edge of certain tree species can only be explained by admitting an additional precipitation component at these measurement locations that describes and captures the lateral movement of water within the individual tree crown (lateral in- or outflow). The aim of this study was therefore to analyse these precipitation-dependent, small-scale dynamics of precipitation redistribution in forests using field-measurements from two mixed stands of European beech (Fagus sylvatica L.) and Norway spruce (Picea abies (L.) Karst.). Periodic measurements of individual precipitation events were examined in relation to the respective gross precipitation, the type of canopy above a plot and the distance of a plot to its dominant sheltering canopy tree using variance and regression analysis, and complemented with stemflow analyses and litterfall models. Using this dataset, causal models for the high-precision estimation of throughfall were derived, showing tree species-specific pathways of the individual precipitation components through the tree crown. Apart from the particularities of measurements in canopy gaps, differences in throughfall between spruce and beech during the vegetation period amount to up to 35 % of gross precipitation per event, in favour of the beech canopy and depending on plot location. At the stem base of beech trees additional water can reach the forest floor via stemflow. The amount of water required to generate this stemflow can plausibly be explained by means of the verified lateral water flow in the inner third of beech crowns. Using a spatially explicit interception model combined with LAI estimates for specific individual trees, a spatial LAI model was developed for beech, showing maximal LAI values in the crown centre. As the net forest precipitation is sensitive with respect to precipitation amount, stand type, foliage status and the spatially explicit plot location below an individual tree crown, this study recommends the consideration of these influential factors and contradicts the commonly practiced blanket partitioning of precipitation into individual components based on spatial and temporal averages.

<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>

No description available.

La chance est une notion hétérogène en droit administratif. Les manifestations de ses différentes acceptions sont en effet nombreuses tant le hasard, les probabilités et le risque auxquels la chance renvoie sont riches d’applications concrètes. Les effets de ceux-ci sont donc également, et sans surprise, très variés, de sorte que la perméabilité du droit administratif est à leur égard teintée de singularité selon qu’ils sont respectivement considérés comme bénéfiques ou néfastes. Ainsi, les probabilités sont l’illustration de ce que la chance peut être un outil utile au juge administratif dans le prononcé de ses jugements, tandis que le hasard et le risque renvoient tous deux à la survenance d’événements ou de phénomènes imprévisibles qui cherchent à être évités. Malgré toutes les subtilités déployées par la chance en droit administratif, celle-ci se révèle néanmoins comme une notion dont l’unité apparaît au stade de l’étude de sa fonction. La chance est alors une notion fonctionnelle qui a vocation à être de plus en plus employée par le juge administratif pour améliorer l’indemnisation délivrée aux administrés, tant d’un point de vue qualitatif que quantitatif. / Chance is an heterogeneous notion in administrative law. The manifestations of its different meanings are indeed quite abundant in the sense that the coincidences, the probabilities and the risk that chance refers to are full of tangible applications. Their effects are equally, and unsurprisingly, very varied which means that the permeability of administrative law towards them is quite unique, depending on whether they are considered to be beneficial or adverse. So, probabilities illustrate how chance can be a useful tool for the administrative judge when pronouncing a judgment, whereas coincidences and risk both reflect back on the occurrence of events or unpredictable phenomenons which one would aim to avoid. Inspite of all the subtleties deployed by chance in administrative law, it nevertheless seems to be a notion, the unity of which appears to be at the study stage of its function. Chance is then a functional notion, the vocation of which is to be used more and more often by the administrative judge in order to improve the compensation awarded to citizens both from a qualitative and quantitative point of view.