Research presentation
Börje Leidhammar
Adjunct professor
Research subject: Law
Email: borje.leidhammar@hig.se
Telephone: +46 70 670 46 56
Börje Leidhammar is an adjunct professor of Tax law, Law/Legal Science.
CURRENT RESEARCH
- Tax procedure in Sweden on the administrative level and in the national courts, in regard to the European Court and the European Court of Justice.
- Plans for a more comprehensive study of the tax administrative penalty system under in 2013.
- Studies in the evaluation of evidence in matters of visibility in the tax law and the admissibility of evidence in cases of false invoices (together with other authors).
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Books
Leidhammar, B. & Almgren, K. (2012). Skatteprocessen. Stockholm: Norstedts Juridik AB. 256 p.
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Leidhammar, B. & Lindkvist, G. (2011). Bevisprövning i mål om osanna fakturor : en skatte- och straffrättslig studie. Stockholm: Norstedts Juridik AB. 144 p.
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Leidhammar, B. & Lindkvist, G. (2010). Bevisprövning i mål om genomsyn. Stockholm: Norstedts Juridik AB. 341 p.
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Leidhammar, B. & Kamtsan, N. (2002). Skattetilläggen : hög tid att stärka rättssäkerheten. Stockholm: Stockholms handelskammare.
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Leidhammar, B. & Blomqvist Jigvall, E. (2001). Skatterevision. Stockholm: Ernst & Young. 53 p. (Skriftserien 47)
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Leidhammar, B. & Schömer, P. (2001). Sveriges rikes lag : Förvaltningsprocess. Stockholm: Norstedts Juridik AB. 396 p.
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Leidhammar, B. & Schömer, P. (1999). Sveriges rikes lag : Förvaltningsprocess. Stockholm: Norstedts Juridik AB.
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Doctoral thesis
Leidhammar, B. (1995). Bevisprövning i taxeringsmål. Diss. , 1995Norstedts Juridik AB. 461 p. (Norstedts juridik)
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Book chapters
Kristoffersson, E. & Leidhammar, B. (2015). The practical protection of taxpayer’s fundamental rights : Sweden. The practical protection of taxpayer’s fundamental rights. Amsterdam: International Bureau of Fiscal Documentation (IBFD). P. 741-760.
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