De acordo com Leibniz, nossos raciocínios estão fundados em dois grandes princípios, o Princípio de Razão Suficiente e o Princípio de Contradição. Apesar da reconhecida relevância de tais princípios para sua filosofia, muitas são as interpretações sobre o real papel que eles desempenham dentro dela e sobre a relação deles entre si. Nosso estudo pauta-se não só pela interpretação de Leibniz como pela visão de alguns de seus comentadores, especialmente três deles: Russell, Couturat e Deleuze. Iremos pesquisar, entre outras coisas, se tais princípios são independentes um do outro; se são aplicáveis a todo tipo de verdade; se o Princípio de Perfeição é uma particularização do Princípio de Razão Suficiente ou se é irredutível a ele; e se as verdades da razão são regidas pelo Princípio de Contradição e as verdades de fato são regidas pelo Princípio de Razão Suficiente. A articulação entre tais princípios remete a um terceiro ponto: a concepção da verdade como inclusão do conceito do predicado no sujeito, tema este que iremos analisar com base nos diferentes pontos de vista acerca das proposições essenciais e existenciais. Em relação a esta última, investigaremos se representam ou não uma exceção ao caráter analítico de todas as proposições verdadeiras. / According to Leibniz, our reasonings are grounded upon two great principles, the Principle of Contradiction and the Principle of Sufficient Reason. Despite the recognized relevance of these principles to his philosophy, there are many interpretations about the real role they play inside this and about their relationship with each other. Our study is oriented not only by the Leibniz interpretation, but also by the vision of some of his commentators, especially three of them: Russell, Couturat and Deleuze. We will search, among other things, if those principles are independent of each other; if they are applicable to all kinds of true; if the Principle of Perfection is a particularization of the Principle of Sufficient Reason or if it is irreducible to it; and if the truths of reason are headed by the Principle of Contradiction and if the truths of fact are headed by the Principle of Sufficient Reason. The articulation of these principles brings us to a third point: the conception of truth as the inclusion of the concept of the predicate in the subject, which we will analyse based on the different points of view about the essential and existential propositions. With regard to the last one, we will investigate if they represent or not an exception to the analytical character of all truth propositions.

Este estudo é dedicado à análise da duração do trabalho dos altos empregados. Para tanto, inicia-se conceituando os termos duração do trabalho, jornada de trabalho e horário de trabalho; e analisando as jornadas especiais de certas categorias profissionais que têm duração do trabalho diferenciada por força de circunstâncias particulares do tipo de atividade. Posteriormente, estuda-se a conceituação de altos empregados, seus elementos identificadores, a distinção entre eles e empregados ocupantes de cargo de confiança. Pesquisam-se o trabalho remoto, com ênfase no trabalho remoto dos altos empregados, e a violação de direitos trabalhistas dos altos empregados. Em seguida, examina-se o controle de constitucionalidade de lei, com destaque para o controle concentrado de constitucionalidade. Analisa-se o artigo 62, inciso II, da Consolidação das Leis do Trabalho à luz do artigo 7º, incisos XIII e XVI, da Constituição da República de 1988. Tais incisos dispõem, respectivamente, sobre o limite da duração do trabalho e as horas extraordinárias. Estudam-se o artigo 6º, caput, da Constituição da República de 1988, que versa sobre o direito ao lazer e à saúde; o artigo 5º, caput, da Constituição da República de 1988 que trata do princípio isonômico e do direito à vida; e, finalmente, o artigo 1º, inciso III, da Carta Constitucional que dispõe sobre o princípio da dignidade da pessoa humana. Chega-se à conclusão da tese com os argumentos finais e o posicionamento de que a limitação da duração do trabalho trata-se de um direito constitucional que objetiva tutelar a vida, a saúde, o lazer, assim como proteger a dignidade dos empregados. A duração do trabalho dos altos empregados, ante os princípios da isonomia, da proibição do retrocesso social e da dignidade da pessoa humana, e ante os direitos constitucionais ao lazer, à vida e à saúde, também sofre limite constitucional. O artigo 62, inciso II, da Consolidação das Leis do Trabalho viola os artigos: 1º, inciso III; 5º, caput; 6º, caput; e 7º, incisos XIII e XVI, da Carta Fundamental, sendo, portanto, inconstitucional. / This study is dedicated to the analysis of hours of work of high employees. Therefore, it starts conceptualizing the terms hours of work, working hours and work schedule; and analyzing the special professional categories that have different duration of work. Then, it analyzes the concept of high employees, their identifying elements, the distinction between them and employees in positions of trust. Moreover, it studies the teleworking, with emphasis on high employees teleworking, and labour rights violation of high employees. It examines the constitutional control. It analyzes the article 62, II, of the Labour Legislation and the article 7, XIII and XVI of the Constitution of the Republic of 1988. Then, it analyses the article 6, caput, of the Constitution of the Republic of 1988, which deals with the right to leisure and health; article 5, caput, of the Constitution of the Republic of 1988, which deals with principle of isonomy (equality of law) and the right to life; and, finally, article 1, III, of the Constitutional, which provides for the principle of human dignity. Reach the conclusion of the thesis with the closing arguments and the position that the hours of work it is a constitutional right which aims to protect life, health, leisure, as well as protect the dignity of employees. The hours of work of high employees also suffers constitutional limit especially against the principle of isonomy, the principle of prohibition of retrogression, the dignity of the human person, and the constitutional rights: leisure, life and health. The article 62, II, of the Labour Legislation, hurts the articles: 1º, III; 5º, caput; 6º, caput; e 7º, XIII e XVI, of the Constitution of the Republic of 1988, and therefore, is unconstitutional.

Syfte – Syftet med studien är att undersöka förbättringsmöjligheter i materialflödet mellan godsmottagning och montering. Syftet har brutits ner i tre frågeställningar: Vilka aktiviteter påverkar materialflödet mellan godsmottagning och montering? Hur påverkar aktiviteterna materialflödet mellan godsmottagning och montering? Hur kan materialflödet mellan godsmottagning och montering effektiviseras? Metod – En förstudie genomfördes för att definiera en problemformulering, vilket låg till grund för utformandet av studiens syfte och frågeställningar. En litteraturgenomgång och fallstudie har utförts parallellt med varandra. Datainsamlingen gjordes genom metoderna observation, dokumentstudie och intervjuer. Litteraturgenomgången genomfördes för att skapa det teoretiska ramverket. Syftet och frågeställningarna besvarades genom empirisk data och teorier. Resultat – Flera problem identifierades under studien som direkt påverkar materialflödet. I Icke värdeskapande aktiviteter, exempelvis hanterings- och lagerpunkter, påverkar ett materialflöde då det binds kapital och kräver resurser. En korrekt informationsdelning och ett nära samarbete mellan avdelningar anses vara en viktig faktor för materialflödets effektivitet. Genom att använda line back-principen kan aktiviteter som inte skapar värde för materialflödet förflytttas uppströms i försörjningskedjan för att möjliggöra en implementation av just in sequence. Implikationer – Då det redan existerar mycket teori inom problemområdet har ingen ny forskning etablerats. Däremot har studien belyst en ny synvinkel inom redan befintlig teori, där förhållandet mellan just in sequence och line back-principen belysts. Studien kan även användas som ett diskussionsunderlag för att kartlägga och effektivisera verksamheters materialflöde mellan godsmottagning och montering. Begränsningar – Studiens generaliserbarhet kan ifrågasättas då den endast involverar ett fallföretag. Då fallföretagets materialflöde ständigt är i rörelse försvårades datainsamlingen. Detta kan ha påverkat studiens resultat. / Purpose – The purpose of the thesis is to explore potential enhancements for the material flow between the goods receiving and the assembly line. The purpose has been broken down to three research questions: What activities affect the material flow between the goods receiving and the assembly line? How does the activities affect the material flow between the goods receiving and the assembly line? How can the material flow between the goods receiving and the assembly line be more efficient? Method – A pilot study was conducted to define a problem, which the purpose and research questions of the thesis was based on. A review of literature was carried out alongside a case study. Observations, document studies and interviews were the methods of choosing for the collection of data. To establish the theoretical framework a literature review was carried out. A comparison between the findings of the case study and theoretical framework answered the study’s research questions. Findings – The study identified several problems with an immediate impact on the material flow. Non-value adding operations such as material handling and stock locations ties capital and requires resources. To correctly share information and to have a close cooperation between departments is considered as an important factor for the material flow’s efficiency. By using line back principle non-value adding operations can be pushed upstream in the supply chain to enable an implementation of just in sequence. Implications – The studied area consists of already existing theories therefor no additional research has been contributed. However, a new aspect of already existing theory has enlightened the relationship between just in sequence and line back principle. Organizations can use the case study as a basis of discussion for a mapping and improvements of the material flow between the goods receiving and the assembly lines. Limitations – The thesis ability to generalize can be questioned since it consists of only one case company. The material flow was constantly in motion which complicated the collection of data. Therefor the findings of the study can be affected by this.

Kemikalier utgör en grundläggande beståndsdel av det senindustriella samhället, och en omfattande produktion av kemikalier brukar allmänt anses som en nödvändig förutsättning för teknisk utveckling och ekonomisk tillväxt. I Sverige ledde miljölarmen om DDT, PCB och kvicksilver på 1960- och 1970-talet till inrättandet av ett system för kemikaliekontroll som brukar framhållas som ett av världens främsta. Avhandlingen undersöker detta kontrollsystem och dess logik. Detta görs genom textanalys av propositioner, statliga utredningar, rapporter från Naturvårdsverket och Kemikalieinspektionen, samt genom intervjuer med anställda på sistnämnda myndigheter. Analysen identifierar kemikaliekontroll i Sverige som ett system genomsyrat av motsättningar, vilka bottnar i en epistemologisk paradox som innebär att ju mer kunskap som ackumuleras om kemikalier, desto mer ökar osäkerheten. Den konstanta ökningen av världens kemikalieproduktion, i kombination med kemikaliers epistemologiska komplexitet, placerar kontrollmyndigheterna i en omöjlig sits. Samtidigt visar avhandlingen att myndigheterna är delaktiga i att upprätthålla detta kontrollsystem som till stor del är ett system av simulerad kontroll. Dels förmedlar kontrollsystemet genom sin blotta existens intrycket av kontroll, och dels fungerar vissa centrala regulatoriska begrepp som signaler om kontroll, trots att de visar sig vara ihåliga. På så vis blir osäkerhet inom kontrollsystemet alltid ett undantag, trots att den är så utbredd. / Chemical substances have become an inextricable feature of the late-industrial society, deemed necessary for the welfare, technological development and economic growth that large parts of the world have come to expect. In Sweden, the identification in the 1960s and 1970s of DDT, PCB and mercury as serious environmental threats led to the establishment of a system of chemicals control which is widely held to be one of the most advanced in the world. The thesisexamines this control system, its possibilities, its problems and its logic, through text analysis of state reports, governmental propositions, the reports of the Swedish Environmental Protection Agency (SEPA) and the Swedish Chemicals Agency (SCA), and interviews with employees at these agencies. The analysis shows chemicals control in Sweden to be a system pervaded with contradictions, which may be explained by an epistemological paradox at its core: that the accumulation of knowledge only serve to increase uncertainty. The constant increase of chemicals production, in combination with the highly unpredictable character of chemicals in the environment, puts the monitoring agencies in an impossible situation, always working against the tide. The thesis also shows, however, that the agencies are themselves an important part of maintaining a system of control that is to a large extent simulated. This in the sense that the system, by its very existence as well as by the circulation of regulatory concepts and principles within it which are in fact without much substance, always signals control, and constitute uncertainty as the exception.

För att förhindra att skattskyldiga utnyttjar lagstiftningen på ett sätt som lagstiftaren inte avsett används stopp- och speciallagstiftning. Då detta förfarande alltid ligger  steget efter, lagstiftades det om en generalklausul mot skatteflykt. Legalitetsprincipen kommer även till uttryck inom skatterätten, ingen skatt utan lag. Detta upprätthåller rättsäkerheten och leder till att skattskyldiga kan förutse de skatterättsliga konsekvenserna av olika rättshandlingar. Generalklausulen har ansetts vara svår att tillämpa vilket lett till att det genom praxis framkommit principer om genomsyn. Skatteverket verkar vara av den uppfattningen att det finns en skatterättslig genomsynsmetod. Denna metod förbiser de civilrättsligt giltiga avtalen och ser till den ekonomiska innebörden och beskattar förfarandet därefter. Att se till avtals verkliga innebörd är något som är vanligt förekommande på det civilrättsliga området. Det brukar sägas att skatterätten bygger på civilrättsliga grunder, det är därför anmärkningsvärt att, som Skatteverket gör, åsidosätta eller omkaraktärisera civilrättsliga avtal. Det förefaller snarare vara så att de ekonomiska konsekvenserna är en direkt följd av de civilrättsliga, vilket leder till att en skatterättslig genomsyn inte är tillämplig. Under de senaste åren har det kommit flera avgöranden som säger att en skatterättslig genomsyn inte kan tillämpas. Trots detta fortsätter Skatteverket att tillämpa principen. Även om Regeringsrätten har sin ställning klar verkar det som om det behövs flera, tydliga, domar för att Skatteverket ska inse att det inte längre går att genomföra en skatterättslig genomsyn. / To prevent taxpayers from using the law in a way that the legislator never intended, i.e. abusing its meaning, the legislator constantly introduced new legislation. As this methodology always is reactive as opposed to proactive, the legislator enacted legislation against tax evasive actions - the general anti-avoidance rule. The principle of legality is affecting not only the civil but also the tax legislation, no law no tax. This ensures the legal security and leads to taxpayers being able to foresee the tax consequences of certain legal transactions. The general anti-avoidance rule has been found difficult to apply, why case law has lead to the establishment of a "principle of transparency" (similar to the concept of substance over form). This principle overrides the legally binding agreements entered into by two parties, and aims at determining the true substance of the transactions undertaken under the agreement. The findings made by the tax authority in this process are then deemed to be the correct basis for taxation. It is generally said that the tax law is based on the principles established through civil law, which makes it hard to understand how the tax authority can override and reclassify the terms of an agreement entered into by two parties. As the economic consequences should be a direct effect of the terms of said agreement/arrangement, the tax authority should not, under the principle of legality, be able to reclassify the legally binding agreement. In recent years a number of cases have stated that the "principle of transparency" cannot be applied. Despite this the tax authority still applies this principle. Even if the Supreme Administrative Court believes that it has given a clear interpretation of how to apply the “principle of transparency” additional case law is needed.

The economical and judicial cooperation that EU constitutes results in that there is an increasing amount of international disputes arising. These international disputes in turn result in questions concerning private international law. The principle of mutual trust is not only an important principle in the entire judicial cooperation but especially important in the area of private international law. The principle means that the member states have to trust each other and the different legal systems. The aim of the principle is to ensure a well functioning internal market that is permeated by free circulation and freedom of establishment. In order to achieve a well functioning internal market it is necessary that the member states trust each other. The development during the last years have resulted in that the recognition and enforcement have been and will be improved as well as simplified in the entire area of private international law. The question the author has in mind is if there will be a time when the EU and its member states are ready for full implementation of the principle of mutual trust. Such implementation would mean that the member states have to trust each other and the different legal systems completely and be willing to let go of the possibility to refuse to recognise and enforce judgments issued in other member states. The discussion in the paper leads to the conclusion that the author finds it unlikely that there will be such a time. This conclusion is based on the discussion of the development and the reasons behind it and also the situation of the EU today. The economical crisis within the union is also in an aspect likely to have an effect on whether or not member states are willing to trust each other’s legal systems. The result of this situation and the previous development in the area leads the author to the conclusion that it will probably be necessary to maintain some sort of safeguards in the future also, either by grounds for refusal or minimum standards.

In today’s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions. This un-certainty, to which court has jurisdiction and to which country’s law is applicable, is con-sidered as incompatible with the free movement of people and capital within the EU. Therefore, the EU regulation No 650/2012 has been introduced to reduce the uncertainty and enable the EU citizens to govern their successions in advance.The purpose of this paper is to examine whether the regulation solves the current problems regarding the court of jurisdiction and applicable law in cross-border situations concerning succession within the EU and how this regulation in these matters relate to third state. To answer the purpose of this paper the applicable law is studied from a problem-based per-spective. The sources of law is systematized, interpreted and defined in the paper with a descriptive method.The regulation states that the principle of domicile is to be used as a harmonizing principle both regarding jurisdiction and applicable law. The regulation however, does not provide a clear definition of the term domicile. The authors of this paper consider this to be a problem in the enforcement of the principle. The regulation has universal application, wherefore the court may have to apply another state’s law when judging the succession. In such situations it may, for several reasons, be difficult to maintain a high level of legal certainty. The regu-lation only binds the Member States but may still be beneficial in successions related to a third State. / I dagens samhälle är det vanligt att människor rör sig över landsgränserna. Gränsöverskri-dandeförhållanden inleds, allt fler personer arbetar och studerar utanför medborgarskaps-landet, de byter hemvist och förvärvar egendom i andra stater, vilket gör att det vid en per-sons bortgång inte är ovanligt att denne efterlämnar kvarlåtenskap i flera stater. Staters arvsrättsliga regler skiljer sig åt vilket skapar en osäkerhet hos arvlåtaren då denne ska pla-nera för sin kvarlåtenskap. Denna oförutsägbarhet, avseende främst vilken domstol som är behörig samt vilken lag som är tillämplig, har ansetts strida mot den fria rörligheten av människor och kapital inom EU. Därför har en EU-förordning, nr 650/2012 av den 4 juli 2012 om behörighet, tillämplig lag, erkännande och verkställighet av domar samt godkän-nande och verkställighet av officiella handlingar i samband med arv och om inrättandet av ett europeiskt arvsintyg, förhandlats fram för att minska osäkerheten och underlätta för EU:s medborgare att utforma sina arvsrättsliga förhållanden i förväg.Syftet med denna uppsats är att utreda huruvida förordning nr 650/2012 löser nuvarande problematik avseende domsrätts- och lagvalsfrågorna i gränsöverskridanade arvsituationer inom EU samt hur denna förordning i dessa frågor förhåller sig till tredjestat. För att be-svara syftet utreds gällande rätt ur en problemorienterad synvinkel. Rättskällorna systemati-seras och tolkas för att sedan framställas i uppsatsen med en deskriptiv metod.I förordningen anges hemvistprincipen som harmoniserande anknytningsprincip både av-seende domsrätt och lagval. Det anges dock ingen klar och tydlig definition av hemvistbe-greppet, vilket uppsatsförfattarna anser utgör ett problem vid tillämpningen av principen. Förordningen är universell varför den behöriga domstolen kan tvingas tillämpa en annan stats lag. I sådana situationer kan det av flera anledningar vara svårt att upprätthålla en hög rättsäkerhet. Förordningen binder endast unionens medlemsstater men kan ändå vara till fördel i arvsmål med anknytning till tredjestat.

The influence of the cross-strait matrimony is not only to the parties theirselves, but also to the problems of complexsive population policy, the allocation of internal social resources, safeguard against noational interests, the consideration of the safety of national defense and foreigners treatment. If the cross-strait matrimony asise disputes and gets into the litigation procedure, the court do not deal with it appropriately, it will cause the damage of parties¡¦ rights and interests, the influence of the mutually preferential relationship of cross-strait judicial systems and deteriorate relationship of Cross-Strait. For this reason, it is very important to solve the cross-strait matrimony cases properly. The law of the cross-strait matrimony cases is not complete, the court is not clearly how to probe into and solve problems in the cross-strait matrimony cases. By the viewpoints of trail practice and conflict of laws, the nature of the cross-strait matrimony cases is equivalent to the generally foreign matrimony cases what is called international identity disputes, and the court confronts the problems of the cross-strait matrimony cases similarly to international identity disputes. The theories, legislative and precendent of conflict of laws of international identity disputes is also applicable to the cross-strait matrimony cases, therefore, it will contribute to solve the problems. This article introduces legislatives of every nation, international convention and judicial practice, from the viewpoints of legislative policy and trial practice to analyze the court in Taiwan district how to decide the problems of the delimintation of jurisdiction and the conflict of laws of the cross-strait matrimony cases.

In this paper, we will review two fundamental counting methods: inclusionexclusion and pigeonhole principles. The inclusion-exclusion principle considers the elements of the sets satisfied some conditions, and avoids repeat counting by disjoint sets. We also use the inclusion-exclusion principle to solve the problems of Euler phi function and the number of onto functions in number theory, and derangement and the number of nonnegative integer solutions of equations in combinatorics. We derive the closed-form formula to those problems. For the forbidden positions problems, we use the rook polynomials to simplify the counting process. We also show the form of the inclusion-exclusion principle in probability, and use it to solve some probability problems. The pigeonhole principle is an easy concept. We can establish some sets and use the pigeonhole principle to discuss the extreme value about the number of elements. Choose the pigeons and pigeonholes, properly, and solve problems by the concept of the pigeonhole principle. We also introduce the Ramsey theorem which is an important application of the pigeonhole principle. This theorem provides a method to solve problems by complete graph. Finally, we give some contest problems about the inclusion-exclusion and pigeonhole principles to show how those principles are used.

<p>The VAT Directive (2006/112/EC) does not regulate Member States’ opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.</p><p>A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No. 622-05, has ascertained that the principle is not applicable when it derives from the Directive and the provision has not been implemented in Swedish law as it should. Hence there is no basis for applying the principle. The Swedish tax authori-ty has released a statement asserting that the principle applies to Swedish domestic law on VAT. They believe that the principle has its basis in primary legislation and there-fore does not require legal basis in domestic law to be applicable. Most of the Swedish literature agree with the tax authority and establish that the principle should be regarded as applicable in Swedish domestic law.</p><p>The Swedish tax authority is an investigating and taxing authority and they are to follow their own positions and orientations and the principle against the abuse of rights should therefore be regarded as applicable is in Swedish domestic law on VAT.</p><p>The interpretation of legal certainty and predictability should prevail in Swedish tax law. When applying the purpose of the principle against the abuse of rights, there may be a collision between the principle against the abuse of rights and the principle of pre-dictability. The conflict is based on the state´s interest of taxation that the principle</p><p>against the abuse of rights could be considered to intend to protect and a taxpayer's right to certainty in taxation.</p><p>For the taxpayer’s certainty to be fulfilled, she shall with reasonable reliability be able to predict the tax consequences of her actions. This means that the law must be followed due to the principle of legality and future cases should be consistent with previous deci-sions. Predictability is rarely perfect and should be considered more gradually. When a taxpayer has taken an active action to maximize her tax benefits the action should be considered as a choice to give up some of the predictability provided by the taxation system. For that reason it should not be regarded as disproportionate that the principle against the abuse of rights must prevail over the principle of predictability. The ECJ has suggested it to be done like this within European Law, in case C-255/02 Halifax.</p> / <p>Då mervärdesskattedirektivet (2006/112/EG) ej reglerar medlemsstater möjlighet att ingripa mot skatteflykt har Europeiska unionens domstol i Mål C-255/02 Halifax klargjort denna situation. Den allmängiltiga principen mot rättsmissbruk anses vara tillämplig på mervärdesskatteområdet. Detta innebär att medlemsstater har möjlighet att omdefiniera transaktioner som i sig inte innebär ett lagbrott men likväl går förbi vad lagstiftaren åsyftat vid införandet av bestämmelsen.</p><p>Det har uppkommit en diskussion gällande huruvida principen mot rättsmissbruk är tillämplig även inom svensk intern rätt på mervärdesskatteområdet. Kammarrätten Göteborg har i mål nr. 622-05 konstaterat att principen ej är tillämplig då den härstammar från direktiv och att bestämmelsen ej har implementerats i svensk rätt som sig bör. Det finns därför ingen grund för att tillämpa principen. Skatteverket har publicerat ett ställningstagande som hävdar att principen är tillämplig i svensk intern rätt på mervärdesskatteområdet. De anser att principen har sin grund i primärrätten och därför inte kräver lagstöd i intern rätt för att vara tillämpningsbar. Större delen av svensk doktrin anser, likt Skatteverket, att principen ska anses vara tillämpningsbar i svensk intern rätt.</p><p>Då Skatteverket är utredande och beskattande myndighet och de har att följa sina egna ställningstaganden och riktlinjer måste det anses vara konstaterat att principen mot rättsmissbruk är tillämpningsbar i svensk intern rätt på mervärdesskatteområdet. Detta då de baserar sitt ställningstagande på att principen härrör från primär EU-rätt.</p><p>Inom svensk skattelagstillämpning ska rättssäkerhet och förutsebarhet vara rådande. Vid tillämpning av principen mot rättsmissbruk kan det uppkomma en kollision mellan nämnda princip och förutsebarhetsprincipen.  Intressekonflikten grundas i statens beskattningsintresse som principen mot rättsmissbruk bör kunna anses ha som syfte att skydda, och den skatteskyldiges rätt till förutsebarhet inom beskattningen.</p><p>För att den skatteskyldiges förutsebarhet ska anses vara uppfylld ska denne med rimlig säkerhet kunna förutse skattekonsekvenserna av sitt handlande. Detta innebär att lagen måste följas, legalitetsprincipen, och att ny praxis går i linje med tidigare avgöranden.  Förutsebarheten är sällan fullkomlig utan bör betraktas mer gradmässigt. Vid skatteflykt har man gjort ett aktiv handlande att maximera sin skattefördel och bör därför anses ha valt bort en del av den förutsebarhet som systemet erbjuder.  Det bör därför inte anses vara oproportionerligt att man låter principen mot rättsmissbruk får företräde framför förutsebarhetsprincipen, så som man i målet C-255/02 Halifax antytt att det ska ske inom EU-rätten.</p>