Skatter - Your Europe

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data-country-code="CZ">Tjeckien</a></li> <li><a href="#" data-country-code="DE">Tyskland</a></li> <li><a href="#" data-country-code="HU">Ungern</a></li> <li><a href="#" data-country-code="AT">Österrike</a></li> </ul> </div> </div><button type="submit" class="standard search"><span>Sök</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#search"></use></svg></button></form> </div> </div> </section> <section id="ye-navigation-set"> <div class="container"><button id="open-ye-menu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#hamburger"></use></svg><span>Meny</span></button><nav id="ye-navigation"> <div> <div>Meny</div><button id="close-ye-menu" class="close-btn" title="Stäng meny"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Stäng meny</span></button></div> <ul> <li><a href="https://europa.eu/youreurope/index_sv.htm">Sök</a></li> <li class="group"><a href="https://europa.eu/youreurope/citizens/index_sv.htm">Bo och resa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/index_sv.htm">Resa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/index_sv.htm">Vilka handlingar behövs för att resa i Europa?<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-citizen/index_sv.htm">Resehandlingar för EU-medborgare</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-family/index_sv.htm">Resehandlingar för anhöriga som inte är EU-medborgare</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-nationals/index_sv.htm">Resehandlingar för medborgare från länder utanför EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-nationals-living-uk/index_sv.htm">Travel documents for EU nationals and their non-EU family members residing in the UK</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/uk-nationals-living-eu-country/index_sv.htm">Travel documents for UK nationals and their family members residing in an EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/expired-lost-passports/index_sv.htm">Pass som gått ut eller kommit bort</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/travel-documents-minors/index_sv.htm">Resehandlingar för minderåriga som reser i EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/index_sv.htm">Passagerarrättigheter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/air/index_sv.htm">Flygresor</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/rail/index_sv.htm">Tågresor</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/bus-and-coach/index_sv.htm">Bussresor</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/ship/index_sv.htm">Båtresor</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/index_sv.htm">Resa med funktionsnedsättning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/reduced-mobility/index_sv.htm">Rättigheter för resenärer med funktionsnedsättning eller nedsatt rörlighet</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/parking-card-disabilities-people/index_sv.htm">EU-parkeringstillstånd för personer med funktionsnedsättning</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/index_sv.htm">Köra bil utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/car-rental-abroad/index_sv.htm">Hyra bil</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/driving-licence-and-insurance/index_sv.htm">Körkort och försäkring</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/road-rules-and-safety/index_sv.htm">Trafiksäkerhet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/carry/index_sv.htm">Vad får jag ta med mig?<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/alcohol-tobacco-cash/index_sv.htm">Alkohol, tobak, och punktskatter</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/carrying-cash/index_sv.htm">Regler för att ta med kontanter inom EU och vid resor till och från EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/pets-and-other-animals/index_sv.htm">Ta med djuren på resan i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/luggage-restrictions/index_sv.htm">Regler för bagage</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/meat-dairy-animal/index_sv.htm">Ta med animaliska produkter, livsmedel eller växter på resan</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/using-euro/index_sv.htm">Euron</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/index_sv.htm">Säkerhet och nödsituationer<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/airport-airline-security/index_sv.htm">Flygsäkerhet</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency/index_sv.htm">Nödsituationer</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency-assistance-vehicles-ecall/index_sv.htm">112-baserat eCall-nödlarm från din bil</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/holidays/index_sv.htm">Paketresor och andelsboende<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/timeshare/index_sv.htm">Andelsboende och långfristiga semesterprodukter i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/package-travel/index_sv.htm">Paketresor och sammanlänkade researrangemang</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/index_sv.htm">Arbete och pension<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/work-abroad/index_sv.htm">Jobba utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_sv.htm">Gränsarbetare</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/equal-treatment-with-nationals/index_sv.htm">Likabehandling på arbetsplatsen</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_sv.htm">Utstationerade arbetstagare</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_sv.htm">Jobba som offentliganställd utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_sv.htm">Arbetstillstånd</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_sv.htm">Anställningsavtal</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_sv.htm">EU-regler för vägtransportarbete</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_sv.htm">Försäkringar i ett annat EU-land</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_sv.htm">Yrkeskvalifikationer<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_sv.htm">Vad är ett reglerat yrke?</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_sv.htm">Ansökan om varaktigt tillhandahållande av tjänster</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_sv.htm">Ansökan om tillfälligt tillhandahållande av tjänster</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_sv.htm">Handlingar och formaliteter</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_sv.htm">Europeiska yrkeskortet – EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_sv.htm">EU–Storbritannien: yrkeskvalifikationer</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_sv.htm">Socialförsäkring och sociala förmåner<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_sv.htm">Socialförsäkringssystemen i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_sv.htm">Din socialförsäkring utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_sv.htm">Arbetslös utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_sv.htm">Ta med dig dina arbetslöshetsförmåner</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_sv.htm">Om du inte hittar något jobb</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_sv.htm">Familjeförmåner</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_sv.htm">Efterlevandepension och dödsfallsersättning</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_sv.htm">Standardintyg för sociala förmåner</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_sv.htm">Pensionärer utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_sv.htm">Kompletterande pensioner utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_sv.htm">Allmän pension utomlands</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_sv.htm">Skatter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sv.htm">Inkomstskatt utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_sv.htm">Dubbelbeskattning</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_sv.htm">Min bil<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_sv.htm">Bilar<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_sv.htm">Köpa och leasa bil</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_sv.htm">Moms när du köper eller säljer bil</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_sv.htm">Tjänstebil</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_sv.htm">Körkort<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_sv.htm">Byta ut körkortet och få det erkänt i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_sv.htm">Ta körkort i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_sv.htm">Förnya körkortet i ett annat EU-land</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_sv.htm">Försäkring<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_sv.htm">Gäller min bilförsäkring i hela EU?</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_sv.htm">Vad täcker bilförsäkringen utomlands?</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_sv.htm">Registrering<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_sv.htm">Bilregistrering – handlingar och formaliteter</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_sv.htm">Registrera bilen i annat EU-land</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_sv.htm">Bilskatter i andra EU-länder</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_sv.htm">Bo utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_sv.htm">Uppehållsrätt<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_sv.htm">Ekonomiskt inaktiva EU-medborgare</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_sv.htm">Arbetssökande – uppehållsrätt</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_sv.htm">Pensionärer – uppehållsrätt</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_sv.htm">Studerande – uppehållsrätt</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_sv.htm">Arbetstagare – uppehållsrätt</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_sv.htm">Uppehållsrätt för EU-medborgare i Storbritannien och för brittiska medborgare i EU </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_sv.htm">Förvärv av medborgarskap</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_sv.htm">Uppehållsrätt för anhöriga<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_sv.htm">Makar och barn från EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_sv.htm">Makar och barn som inte är EU-medborgare</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_sv.htm">Registrerade partner</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_sv.htm">Föräldrar</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_sv.htm">Andra anhöriga</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_sv.htm">Arbetssökandes anhöriga</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_sv.htm">Handlingar och formaliteter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_sv.htm">Registrering av anhöriga som är EU-medborgare</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_sv.htm">Permanent uppehållsrätt för EU-medborgare efter fem år</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_sv.htm">Permanent uppehållsrätt för anhöriga som inte är EU-medborgare – efter fem år</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_sv.htm">Uppehållskort för anhöriga som inte är EU-medborgare </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_sv.htm">Registrera dig hos myndigheterna efter tre månader</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_sv.htm">Anmäla närvaro vid vistelser på upp till tre månader </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_sv.htm">Registrera ett nyfött barn</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_sv.htm">Regler om juridiskt könsbyte</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_sv.htm">Köpa bostad</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_sv.htm">Avregistrera din bosättning</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_sv.htm">Val, framställningar och samråd<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_sv.htm">EU-val</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_sv.htm">Rösträtt i hemlandet</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_sv.htm">Kommunalval</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_sv.htm">Framställningar och samråd</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_sv.htm">Utbildning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_sv.htm">Skolan<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_sv.htm">Partnerskap med skolor utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_sv.htm">Att börja skolan i ett annat EU-land</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_sv.htm">Akademiska studier<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_sv.htm">Antagning till akademiska studier</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_sv.htm">Studieavgifter och studiemedel</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_sv.htm">Gäller min examen?</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_sv.htm">Utlandsstudier och utbytesprogram</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_sv.htm">Jobba och studera</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_sv.htm">Praktik<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_sv.htm">Stipendier och bidrag vid praktik</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_sv.htm">Volontärarbete i EU och andra länder<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_sv.htm">Jobba som volontär – hitta ett projekt</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_sv.htm">Förbered din volontärresa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_sv.htm">Forskare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_sv.htm">Bidrag och jobb för forskare</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_sv.htm">Skatteregler för forskare</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_sv.htm">Hälsa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_sv.htm">Oplanerad vård<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_sv.htm">Söka vård utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_sv.htm">Oplanerad vård – ersättning för vårdkostnader</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_sv.htm">Sjukförsäkring vid korta vistelser</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_sv.htm">Europeiska sjukförsäkringskortet (EU-kortet)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_sv.htm">Planerad vård utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_sv.htm">Söka planerad vård utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_sv.htm">Planerad vård utomlands – ersättning för vårdkostnader</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_sv.htm">Planerad vård utomlands – kontaktpunkter</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_sv.htm">Köpa läkemedel i ett annat EU-land<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_sv.htm">Hämta ut recept i ett annat EU-land</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_sv.htm">Recept utomlands: betalning och ersättning</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_sv.htm">Köpa läkemedel på nätet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_sv.htm">Sjukförsäkring när du bor utomlands<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_sv.htm">Din sjukförsäkring</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_sv.htm">Flytta till ett särskilt boende</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_sv.htm">Förebyggande vård</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_sv.htm">Min familj<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_sv.htm">Barn<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_sv.htm">Föräldraansvar</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_sv.htm">Adoption</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_sv.htm">Bortförda barn</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_sv.htm">Par<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_sv.htm">Äktenskap</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_sv.htm">Registrerat partnerskap</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_sv.htm">Samboförhållande</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_sv.htm">Skilsmässa och hemskillnad</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_sv.htm">Underhåll till familjemedlemmar</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_sv.htm">Förmögenhetsförhållanden för internationella par</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_sv.htm">Få personbevis och andra intyg godtagna i EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_sv.htm">Dödsfall, hemtransport och arv i EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_sv.htm">Ärva någon som bott utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_sv.htm">Planera för arvet efter dig</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_sv.htm">Dödsfall och hemtransport</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_sv.htm">Konsumentskydd<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_sv.htm">Köpa varor och tjänster<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_sv.htm">Avtalsinformation</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_sv.htm">Garanti, reklamation och ångerrätt</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_sv.htm">Priser och betalning</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_sv.htm">Frakt och leverans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_sv.htm">Dina rättigheter när du köper varor och tjänster</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_sv.htm">Moms</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_sv.htm">Produktsäkerhet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_sv.htm">Internet och telefoni<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_sv.htm">Roaming – använda mobilen i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_sv.htm"> Tillgång till digitalt innehåll utomlands</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_sv.htm"> Fast telefoni</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_sv.htm">Internet – användning och tillgång</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_sv.htm">Skydd av personuppgifter och integritet på nätet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_sv.htm">Bank och försäkring<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_sv.htm">Bankkonton i EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_sv.htm">Konsumentkrediter och lån</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_sv.htm">Försäkringar</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_sv.htm">Investeringsprodukter</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_sv.htm">Bolån</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_sv.htm">Betalningar, överföringar och checkar</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_sv.htm">Investera i andra EU-länder</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_sv.htm">Otillåtna metoder<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_sv.htm">Otillåtna affärsmetoder</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_sv.htm">Illojal prissättning</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_sv.htm">Oskäliga avtalsvillkor</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_sv.htm">El och gas<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_sv.htm">Tillgång till nät och tjänster</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_sv.htm">Avtal och energiförbrukning</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_sv.htm">Klagomål och tvistlösning</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_sv.htm">Konsumenttvister<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_sv.htm">Informell tvistlösning för konsumenter</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_sv.htm">Tvistlösning utanför domstol</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_sv.htm">Rättsmedel för konsumenter</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_sv.htm">Göra affärer<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_sv.htm"> Driva företag<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_sv.htm">Utveckla ditt företag<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_sv.htm">Driva företag inom turism</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_sv.htm">Emas-registrering</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_sv.htm">Fusion av bolag</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_sv.htm">Starta europabolag (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_sv.htm">Fritt flöde av icke-personuppgifter</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_sv.htm">Lär dig mer om att investera i andra EU-länder</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_sv.htm"> Digitalisera ditt företag<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_sv.htm"> Skapa en företagswebbplats</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_sv.htm"> Försäljning på nätet via en extern plattform</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_sv.htm"> Starta webbutik</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_sv.htm"> Tänk på säkerheten</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_sv.htm"> Leveranser vid e-handel</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_sv.htm"> Kundservice för e-handelsföretag</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_sv.htm"> Marknadsför ditt företag på nätet</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_sv.htm">Immaterialrätt<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_sv.htm">Immaterialrätt</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_sv.htm">Patent</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_sv.htm">Varumärken</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_sv.htm">Upphovsrätt</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_sv.htm">Företagshemligheter</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_sv.htm">Designskydd</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_sv.htm"> Domännamn</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_sv.htm">Skydd av databaser</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_sv.htm"> Geografiska beteckningar</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_sv.htm">Kommersialisering av immateriella tillgångar</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_sv.htm">Immaterialrättsintrång</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_sv.htm">Starta företag<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_sv.htm">Starta företag</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_sv.htm">Erasmus för unga företagare</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_sv.htm">EU-verktyg för småföretag</a></li> </ul> </li> <li class="group current"><a href="https://europa.eu/youreurope/business/taxation/index_sv.htm"><span><span class="label-end"><span>Skatter</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_sv.htm"> Punktskatter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_sv.htm">Punktskattebelagda varor</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_sv.htm"> Betala punktskatter</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_sv.htm"> Moms<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_sv.htm">Momsregler och momssatser</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_sv.htm">Ingående och utgående moms</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_sv.htm">Momsundantag</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_sv.htm">Återbetalning av moms: ansök på nätet</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_sv.htm">Moms vid handel med andra länder</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_sv.htm">Kontroll av momsregistreringsnummer (Vies)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_sv.htm"> Moms på digitala tjänster (e-tjänsten Moss)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_sv.htm"> Bolagsskatt<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_sv.htm"> Bolagsskatt i EU</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_sv.htm"> Skatter för moderbolag och dotterbolag</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_sv.htm">Sälja i EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_sv.htm"> Offentlig upphandling<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_sv.htm">Regler för offentlig upphandling</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_sv.htm">Sök och delta i en offentlig upphandling</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_sv.htm">Begär prövning av en offentlig upphandling</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_sv.htm"> Sälja varor och tjänster<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_sv.htm">Sälja varor i EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_sv.htm">Tillhandahålla tjänster utomlands</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_sv.htm">Sälja på nätet, på distans och utanför affärslokaler</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_sv.htm"> Paketresor och sammanlänkade researrangemang</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_sv.htm"> Pakettjänster</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_sv.htm"> Konkurrens mellan företag<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_sv.htm">Konkurrensregler i EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_sv.htm"> Anmäla konkurrensbegränsande beteenden</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_sv.htm">Personal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_sv.htm">Anställningsavtal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_sv.htm">Ändringar av anställningsavtal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_sv.htm">Anställningsvillkor</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_sv.htm">Visstidsarbete</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_sv.htm">Informera och samråda med personalen</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_sv.htm">Deltidsarbete</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_sv.htm">Uppsägningar</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_sv.htm">Minderåriga arbetstagare</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_sv.htm">Anställning via bemanningsföretag</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_sv.htm">Säsongsarbetare från länder utanför EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_sv.htm">Arbetstid, semester och ledighet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_sv.htm">Arbetstid</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_sv.htm">Ledighet och flexibelt arbete</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_sv.htm">Anställda inom transportsektorn<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_sv.htm">Personal inom civilflyget</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_sv.htm">Tågpersonal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_sv.htm">Arbetsgivare inom vägtransporter: körtid och viloperioder</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_sv.htm">Sjömän</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_sv.htm">Personal inom inre sjöfart</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_sv.htm">Utstationerade arbetstagare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_sv.htm">Utstationerade arbetstagare</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_sv.htm">Utstationerade förare</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_sv.htm">Social trygghet och arbetsmiljö<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_sv.htm">Betala sociala avgifter</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_sv.htm">Arbetsmiljö</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_sv.htm"> Likabehandling och kvalifikationer<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_sv.htm">Likabehandling av personal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_sv.htm">Rimlig anpassning</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_sv.htm">Erkännande av yrkeskvalifikationer</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_sv.htm">Produktkrav<svg focusable="false" aria-hidden="true"> <use 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href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_sv.htm">Bedömning av överensstämmelse</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_sv.htm">Teknisk dokumentation och EU-försäkran om överensstämmelse</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_sv.htm">Ekodesignkrav</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_sv.htm">Försäkran om ömsesidigt erkännande</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_sv.htm">Etiketter och märkningar<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_sv.htm">CE-märkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_sv.htm">Energimärkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_sv.htm">WEEE-märkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_sv.htm"> Skomärkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_sv.htm">Textilmärkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_sv.htm">℮-märket</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_sv.htm">EU:s miljömärke</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_sv.htm"> Kemikalier<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_sv.htm">Registrera kemikalier i EU (Reachförordningen)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_sv.htm">Klassificering, märkning och förpackning av kemikalier</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_sv.htm"> Återvinning och avfallshantering<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_sv.htm">Ansvar för WEEE-avfall</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_sv.htm">Livsmedelsmärkning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_sv.htm">Livsmedelsmärkning</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_sv.htm">Näringsdeklaration</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_sv.htm">Märkning av kosttillskott</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_sv.htm">Livsmedelstillsatser</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_sv.htm">Närings- och hälsopåståenden</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_sv.htm">Finansiering och stöd<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_sv.htm"> Redovisning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_sv.htm">Redovisning för mikroföretag och små och medelstora företag</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_sv.htm">Göra och ta emot betalningar<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_sv.htm"> Indrivning av skulder i andra EU-länder</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_sv.htm">Elektroniska betalningar och kontantbetalningar</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_sv.htm">Sena betalningar</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_sv.htm">Elektronisk fakturering</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_sv.htm"> Finansiering<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/sv">Tillgång till finansiering</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_sv.htm">EU:s finansieringsprogram</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_sv.htm">Kundkontakter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_sv.htm"> Konsumentavtal och garantier<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_sv.htm">Garanti och reklamation</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_sv.htm">Defekta varor</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_sv.htm">Kundkontakter</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_sv.htm"> Tvistlösning<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_sv.htm"> Alternativ tvistlösning/tvistlösning på nätet</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_sv.htm"> Europeiskt småmålsförfarande</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_sv.htm"> Skydd av personuppgifter<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_sv.htm"> Uppgiftsskydd enligt GDPR</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_sv.htm"> Integritet på nätet</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=sv" target="_blank">Kontakta våra rådgivningstjänster</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=sv" target="_blank">Anmäl ett hinder</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukraina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">EU:s bistånd till Ukraina</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_sv">Information för dig som flyr från kriget i Ukraina</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_sv#vill-du-hj%C3%A4lpa-till">Vill du hjälpa till?</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Information till företagen</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_sv.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_sv.htm">Företagen</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>Skatter</li> </ol> </nav> </div> <main 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title="Ingående och utgående moms">Ingående och utgående moms</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_sv.htm" title="Momsundantag">Momsundantag</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_sv.htm" title="Återbetalning av moms: ansök på nätet">Återbetalning av moms: ansök på nätet</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_sv.htm" title="Moms vid handel med andra länder">Moms vid handel med andra länder</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_sv.htm" title="Kontroll av momsregistreringsnummer (Vies)">Kontroll av momsregistreringsnummer (Vies)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_sv.htm" title=" Moms på digitala tjänster (e-tjänsten Moss)"> Moms på digitala tjänster (e-tjänsten Moss)</a></li> </ul> </li> <li> <h2><a title=" Bolagsskatt" href="https://europa.eu/youreurope/business/taxation/business-tax/index_sv.htm"> Bolagsskatt</a></h2> <ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_sv.htm" title=" Bolagsskatt i EU"> Bolagsskatt i EU</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_sv.htm" title=" Skatter för moderbolag och dotterbolag"> Skatter för moderbolag och dotterbolag</a></li> </ul> </li> </ul> </nav> </div> <div id="share-page"> <div>Dela denna sida</div> <ul> <li><a href="https://www.facebook.com/share.php?u=https://europa.eu/youreurope/business/taxation/index_sv.htm" title="Facebook" target="_blank" rel="nofollow" id="sh-facebook"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a 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