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).
READ MORE ABOUT
Conference papers
Leidhammar, B. (2018). Informationsskyldighet och advokatsekretess. .
External link
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Kristoffersson, E. & Leidhammar, B. (2016). New exchange of information versus tax solutions of equivalent effect from a Swedish point of view. New Exchange of Information versus Tax Solutions of Equivalent Effect : Annual Congress Istanbul 2014. Amsterdam: International Bureau of Fiscal Documentation (IBFD). P. 515-530.
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Grylin, H. & Leidhammar, B. (2016). Surcharges and Penalties in Tax Law : National Report Sweden. <em>Surcharges and Penalties in Tax Law</em> : EATPL Annual Congress Milan 28 - 30 May 2015. Amsterdam: International Bureau of Fiscal Documentation (IBFD). P. 611-640.
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