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Denna uppsats analyserar de rättsliga kriterier som avgör huruvida ett företag anses ha ett fast etableringsställe (FE) i mervärdesskatterättslig mening enligt EU-rätten, med särskilt fokus på bestämmelserna om beskattningsland vid tillhandahållande av tjänster. Begreppet FE är inte fullt ut definierat i mervärdesskattedirektivet, men har preciserats genom artikel 11 i tillämpningsförordningen ochThis thesis analyses the legal criteria that determine whether a company has a fixed establishment for VAT purposes under EU law, with particular focus on the place of supply of services. The concept of a FE is not fully defined in the VAT Directive but is clarified through Article 11 of the Implementing Regulation and further developed in the case law of the Court of Justice of the European Union

Betong används över hela världen men tillverkningen ger stora koldioxidutsläpp. I detta arbete undersöktes hur tillsats av slagg, en biprodukt från metallproduktion, påverkade betongens tidiga hållfasthet och kunde ge nya möjligheter att bygga mer hållbart. Betong är världens mest använda byggmaterial tack vare sin hållbarhet, formbarhet och motståndskraft mot fukt, mögel och brand. Men produktionConcrete is the most widely used construction material worldwide, with an annual global consumption of approximately 30 billion tons and 14–15 million tons in Sweden in 2022. Its popularity stems from its durability, robustness, formability, and resistance to moisture, mold,fire, and sound. However, concrete production has a significant environmental impact, largely due to cement manufacturing, wh

Background: To investigate a patient-level single imputation approach for patient reported outcomes (PROs) that express similar contents or associated PROs, where a PRO whose value is missing at a particular timepoint is substituted by another PRO whose value is available at the same timepoint. Methods: We performed a simulation study on registry-based spondyloarthritis data to explore the potenti

There is scientific consensus that limiting warming in line with the Paris Agreement goals requires reaching net zero CO2 emissions by mid-century and net negative emissions thereafter. Because of the entrenchment of current fossil fuel energy and feedstock demand estimated in almost all global modelled scenarios, 'abated' fossil fuel and industrial process and product use (IPPU) CO2 emissions, us

Background: The impact of air pollution and road traffic noise on depression remains inconclusive. This study examined long-term residential exposure to air pollutants and road traffic noise in relation to dispensed antidepressant medications. Methods: A cohort study was conducted using the Swedish Malmö Diet and Cancer Study, with the outcome defined as a first dispensed antidepressant (ATC: N06A

Food waste represents major environmental, social, and economic challenges worldwide, with fresh fruit and vegetables accounting for a substantial share. This study quantifies post-harvest waste for five products, i.e. avocados, bananas, cucumbers, eggplants, and peppers, across 31 European countries (European Union member states plus Norway, Iceland, Switzerland, and the United Kingdom) and exami

This paper address the role of music in relation to whathere is defined as cultural trauma. The text takes its starting point in Jeremy Eichler’s (2023) project on the music of remembrance, in which he shows how music bears witness to history and carries the memory of the past, using the cases of composers that lived through the 2nd WW and the Holocaust, the paper establishes acase of how music ma

Logistikföreningen PLAN arrangerar tillsammans med Lunds Tekniska Högskola (LTH) den tjugofjärde forsknings- och tillämpningskonferensen den 22–23 oktober 2025.Årets konferens hålls i M-huset på LTH i Lund – en plats där forskning, utbildning och innovation möts i en miljö präglad av samverkan mellan akademi, näringsliv och offentlig sektor. LTH är en plats för nyfikenhet, upptäckter och utvecklin

We assessed if fasting plasma insulin levels in pregnant women with obesity are associated with newborns’ abdominal fat deposition (dual-energy X-ray absorptiometry) and with cord blood DNA methylation (450k array) in 232 mother–child pairs from the Treatment of Obese Pregnant women (TOP) study. Fasting maternal insulin at 18-20gw was associated with abdominal/total fat mass ratio in newborns inde

Objective: To identify signature proteins potentially linked to resistance to autoimmunity in the blood of centenarians. Methods: We conducted in silico data mining of previously published proteomic results using the Search Tool for the Retrieval of Interacting Genes/Proteins (STRING) and PHENOPEDIA databases. Results: Sixteen autoimmune disease-related proteins were identified within the proteomi

Brake particle emissions present significant risks to human health, particularly when they contain metallic fine particles, which can induce oxidative stress, disrupt cellular structures, and cause genetic damage. In this study, an alumina coating was deposited on cast iron discs and a non-asbestos organic (NAO) pad and a low-metallic (LM) pad (as reference) were used as counterparts of the brake

Dietary fibers are recognized for their health benefits, yet cancer patients undergoing pelvic radiotherapy are often advised to reduce fiber intake. This may negatively impact their bowel health. To evaluate the effects of dietary fibers on bowel health post-irradiation, male C57BL/6 mice were fed diets containing either 0 or 15% fiber with varying proportions of readily fermentable bioprocessed

Introduction: Generalised anxiety disorder (GAD) in older adults involves excessive worry and cognitive challenges. Verbal memory impairments is associated to hippocampal dysfunction, with cortisol and brain-derived neurotrophic factor (BDNF) being important in hippocampal integrity. Research on hippocampal volume and verbal memory in older adults with GAD is limited, with mixed findings. This stu

Background: Countries around the world have committed to universal health coverage (UHC), a global vision that affirms the right for all people to access essential healthcare, when and where they need it and regardless of their ability to pay. UHC, as a political commitment, developed as part of the Sustainable Development Agenda in 2015 and, more recently, at the United Nations High-Level meeting

Many factors influence the language environment in preschool, for example, the language background and competence of the teachers, children's ages, language proficiency levels and language backgrounds, the access to play and learning materials and the composition of preschool groups. There is a lack of knowledge on how various aspects of the interactive language environment in preschool relate to

This study aimed to investigate the potential impact of neighborhood deprivation on the incidence of type 2 diabetes mellitus (T2DM) among individuals with asthma. This nationwide, open cohort study conducted in Sweden from 1997 to 2018 included asthma patients of all ages (n = 1,051,240) to assess their subsequent risk of developing T2DM. The study compared asthma patients residing in highly depr

This work presents an alternative cetane rating method using a production compression ignition (CI) engine, offering an accessible approach for preliminary fuel evaluation without the need for specialized equipment. As part of this work, an empirical correlation was developed linking ignition delay (ID) to both the cetane number (CN) and intake oxygen concentration. The test method follows the pri

From June to November 1945, over 70 shipments of flat-packed architectural elements arrived at the harbours of Nexø and Rønne on the Danish island Bornholm. The shipments consisted of prefabricated interior fixtures and ready-to-be mounted walls. The Danish municipality prepared infrastructure, named new roads, and within a year, 300 wooden houses were assembled on site. The buildings, SvenskehuseFrom June to November 1945, over 70 shipments of flat-packed architectural elements arrived at the harbours of Nexø and Rønne on the Danish island Bornholm. The shipments consisted of prefabricated interior fixtures and ready-to-be mounted walls. The Danish municipality prepared infrastructure, named new roads, and within a year, 300 wooden houses were assembled on site. The buildings, Svenskehuse

This paper takes its point of departure in the planned, but later stopped, memorial over the Utöya massacre in Norway. The suggested memorial called Memory Wound was designed by Swedish artist Jonas Dahlberg and would in reality become two memorials, one at Utöya and one in Olso. Examining the debate that eventually led to the cancellation of the planned memorial project, the paper raises question