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Dispositionsrätt till båt. Förmånsbeskattning av fåmansföretagare - När gällande rätt, rättstillämpning och skatterättsliga rättssäkerhetsprinciper kolliderar.
Umeå University, Faculty of Social Sciences, Department of Law.
2017 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesisAlternative title
Right of disposal of boats. Fringe benefit taxation of the owners of closely held companies - when the law, the application of law and tax principles regarding rule of law collide. (English)
Place, publisher, year, edition, pages
Keyword [en]
Right of disposal
Keyword [sv]
Dispositionsrätt, förmånsbeskattning, båtförmån, båt, förmån, fåmansföretag, legalitetsprincipen, FÅAB, bevisbörda
National Category
URN: urn:nbn:se:umu:diva-131611OAI: diva2:1075136
External cooperation
EY Umeå
Educational program
Master of Laws
Available from: 2017-02-17 Created: 2017-02-17 Last updated: 2017-02-17Bibliographically approved

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