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  • 1001.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Öresund Bridge: an Interesting Example of Tax Co-Ordination between two Member States & Five Additional Principal Matters Related to the Sixth Directive2001In: International VAT Monitor, ISSN 0925-0832, Vol. 12, p. 199-201Article in journal (Refereed)
  • 1002.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Trends And Players In Tax Policy: National Report: Sweden2014In: TRENDS AND PLAYERS IN TAX POLICY / [ed] Lang, Michael, International Bureau of Fiscal Documentation (IBFD), 2014Chapter in book (Refereed)
  • 1003.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Vad är Lex Uggla?: En analys av förmögenhetsbeskattningen av s.k. onoterade aktier2006In: Skattenytt, ISSN 0346-1254, no 1-2, p. 12-23Article in journal (Other academic)
  • 1004.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Working paper on the Electronic Commerce and International Taxation1998In: International Fiscal Asssociation (IFA), London 1998-05-09, 1998Conference paper (Other academic)
  • 1005.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Working paper on the Swedish Application of different VAT rates1997In: VAT Rates Harmonization in the U.E (EU), 1997Conference paper (Other academic)
  • 1006.
    Westberg, Björn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kreaver, Rick
    Summary of Discussion, 55th IFA Congress, San Fransisco 2001: Subject 1: Taxation of income derived from electronic commerce2001Other (Other academic)
  • 1007.
    Westberg, Björn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kristoffersson, Eleonor
    Örebro universitet.
    Deductions in EU VAT Law2012In: The Future of Indirect Taxation: Recent Trends in VAT and GST Systems around the World / [ed] Thomas Ecker, Michael Lang, Ine Lejeune, Alphen aan den Rijn: Kluwer Law International, 2012, p. 639-650Chapter in book (Refereed)
  • 1008.
    Westberg, Björn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Levin, Claes
    Lex Uggla hindrar den fria rörligheten2005In: Dagens Industri, ISSN 0346-640X, Vol. 10, no 07Article in journal (Other (popular science, discussion, etc.))
  • 1009.
    Westberg, Robin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Bolag i skatteparadis: Affärsmässigt motiverad verksamhet eller skatteflykt i form av konstlade upplägg2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.

    However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. 

    The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions.

  • 1010.
    Westerberg, Henrik
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Aronsson, Robert
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Representation = legala mutor?: Gränsen mellan representation enligt 16 kap. 2 § IL och mutor eller andra otillbörliga belöningar enligt 9 kap. 10 § IL2007Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion.

    Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred.

    Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper.

  • 1011.
    Wiberg, Caroline
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Cross Border Inheritances and European Community Law: Juridical double taxation of inheritances and the free movement of capital2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Double taxation is known as restricting the free flow of capital and accordingly results in a limited access of the internal market. Although, not many Member States have entered into double taxation conventions in order to avoid juridical double taxation of inheritances. The question then arises whether this failure to eliminate juridical double taxation is restricting the free movement of capital. The ECJ‟s case law regarding inheritance taxes are very varying. In its initial case law, the ECJ stated that national measures which reduce the value of the inheritance are in breach of EC law. Even measures which could restrict investors in one Member State from investing in other Member States are considered to be a breach of EC law. The ECJ also stated that discriminating situations could not be justified with the argument that these situations arise due to the co-existence of national tax systems. Given these facts, it seems like juridical double taxation is likely to constitute a breach of EC law. The ECJ has however only concentrated on which effect the national provisions in a single Member State may have and have not given concern to which effect these provisions may have in connection with the tax provisions in other Member States. The author believes that the Court takes this approach because of a respect of the Member States fiscal sovereignty.

    This respect also shows in the Block case. In this case the ECJ made it clear that juridical double taxation, caused by the co-existence of national tax systems, is not considered to be a breach of EC law. The ECJ also stated that when the Member States develops their tax systems, due to the lack of harmonised Community rules regarding direct taxation, they are not obliged to adapt to the tax systems of other Member States in order to avoid double taxation. The ECJ also made it clear that the citizens are not guaranteed a neutral tax situation when transferring their place of residence. In this thesis a comparison has also been made to judgements where the ECJ considers economic double taxation to be a breach of EC law. After studying all these cases it seems like the ECJ considers juridical double taxation to be an undesirable restriction of the free flow of capital. But even though the ECJ encourages the Member States to enter into double taxation conventions, there are no consequences when the Member States fail to do this. The difference between cases regarding economic double taxation and juridical double taxation could be that the ECJ considers it to be too far reaching to judge juridical double taxation as a breach of EC law and do not want to regulate how this restriction shall be avoided and thereby take the role of the Community legislator or breach the fiscal sovereignty of the Member States. The author believes that it would be more beneficial for the internal market if juridical double taxation was avoided and that it would not be harmful if the ECJ would give the Member States some incentives for entering into double taxation conventions in order to eliminate or alleviate situations where juridical double taxation occurs.

  • 1012.
    Widforss, Julia
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Näs, Erica
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förenklingsregeln: Bör tillämpningen begränsas för att minska inkomstomvandling?2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Vid införandet av 3:12-reglerna var lagstiftarens syfte att förhindra inkomstomvandling för delägare i fåmansföretag. På senare tid har synsättet förändrats och man fokuserar sedan reformen 2006 mer på att stimulera företagande och förenkla regelverket. År 2006 infördes förenklingsregeln för att underlätta tillämpningen av gränsbeloppsberäkningen. Förenk­lingsregeln innebär en förenklad beräkning av gränsbeloppet som inte tar hänsyn till företagets verksamhet. Det har i studier visats att förenklingsregelns tillämpning utnyttjas i skatteplaneringssyfte av delägare i fåmansföretag utan direkt aktivitet.

    Syftet med denna uppsats är att utreda förenklingsregeln och huruvida någon begränsning bör införas i dess tillämpning för att undvika inkomstomvandling. För att besvara syftet fast­ställs gällande rätt, där vår primära rättskälla är 56 – 57 kapitlet Inkomstskattelagen (1999:1229) (IL). Då en stor del av utredningen rör reglernas utveckling behandlas även förar­beten till IL i uppsatsen.

    För att undvika inkomstomvandling anses det motiverat att införa en begränsning i tillämpningen av förenklingsregeln. I uppsatsen utreds tre förslag på begränsningar. Det förslag som anses mest motiverat att införa är ett ak­tivitetskrav på företagsnivå. Detta skulle innebära att delägare inte kan utnyttja förenklings­regeln för att erhålla ett helt schablonbelopp, och därmed lägre beskattning, genom att starta företag utan faktisk verksamhet. Lagstiftarens syfte vid införandet av förenklingsregeln var att underlätta främst för mindre och nystartade företag, dessa företag skulle kunna ha problem att uppfylla aktivitetskravet om det sätts för högt.  Därmed finns vissa fördelar med att, för delägare i de företag som inte uppfyller aktivitetskravet, även införa ett lägre schablonbelopp.

  • 1013.
    Widforss, Julia
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Näs, Erica
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gränsöverskridande arvskiften: En analys av domsrätts- och lagvalsfrågan med beaktande av EU:s förordning nr 650/2012 samt dess förhållande till tredjestat2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In today’s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions. This un-certainty, to which court has jurisdiction and to which country’s law is applicable, is con-sidered as incompatible with the free movement of people and capital within the EU. Therefore, the EU regulation No 650/2012 has been introduced to reduce the uncertainty and enable the EU citizens to govern their successions in advance.The purpose of this paper is to examine whether the regulation solves the current problems regarding the court of jurisdiction and applicable law in cross-border situations concerning succession within the EU and how this regulation in these matters relate to third state. To answer the purpose of this paper the applicable law is studied from a problem-based per-spective. The sources of law is systematized, interpreted and defined in the paper with a descriptive method.The regulation states that the principle of domicile is to be used as a harmonizing principle both regarding jurisdiction and applicable law. The regulation however, does not provide a clear definition of the term domicile. The authors of this paper consider this to be a problem in the enforcement of the principle. The regulation has universal application, wherefore the court may have to apply another state’s law when judging the succession. In such situations it may, for several reasons, be difficult to maintain a high level of legal certainty. The regu-lation only binds the Member States but may still be beneficial in successions related to a third State.

  • 1014.
    Widmark, Andreas
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Lojalitetsplikt och Omsorgsförpliktelse för styrelse och VD2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 1015.
    Wikström, Maria
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mervärdesskatt för ideella föreningar: Kan allmännyttiga ideella föreningar behålla fortsatt befrielse från skattskyldighet?2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
  • 1016.
    Winberg, Rickard
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Samspelet mellan reglerna om företrädaraqnsvar vid sköntaxering av rörelsedrivande bolan2007Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [sv]

    Sammanfattning

    Efter den 1 januari 2004 har antalet tvister angående personligt ansvar för bolagsföreträdare

    vad gäller bolagets skulder ökat dramatiskt. En av anledningarna till denna ökning av

    tvister angående företrädaransvar är lagändringen i förmånsrättslagen den 1 januari 2004. I

    och med denna lagändring förlorade skatter och avgifter sin status som prioriterade fordringar

    i ett konkursbo. I och med denna förändring behandlas numera dessa båda statliga

    inkomstkällor som fordringar utan förmånsrätt. Härmed är staten med SKV som ombud

    endast berättigad till betalning först efter att borgenärer med särskild förmånsrätt fått betalt.

    Innan denna lagändring kunde Skatteverket (SKV) inta en avvaktande ställning vad

    gäller skatter och avgifter då dessa betalades in i vilket fall. Med anledning av dessa nya regler

    har SKV numera intagit ett borgenärsperspektiv om innebär en mer offensiv inställning

    ifråga om indrivandet av skatter och avgifter av rörelsedrivande bolag.

    Rekvisiten för fastställandet av ett företrädaransvar stadgas i 12 kap 6 § SBL och även dessa

    regler fick sin nuvarande lydelse den 1 januari 2004. För att bli ålagd personligt ansvar för

    bolagets skatter och avgifter gäller att bolagsföreträdaren ska ha agerat grovt oaktsamt eller

    uppsåtligt då betalning av dessa ekonomiska poster inte skett. I mål nr 1907-04, Göta Hovrätt

    klargörs detta på ett ingående sätt och detta analyseras i uppsatsen.

    Mina slutsatser angående problemen med samspelet mellan reglerna om företrädaransvar är

    att SKV har en alltför långtgående möjlighet som borgenär då de kan åberopa personligt

    ansvar för en bolagsföreträdare och på så vis driva in sina fordringar. Att som vanlig bolagsföreträdare

    inse att personligt ansvar kan bli aktuellt då skatten inte betalats in före des

    förfallodatum är inte helt lätt att förutse. Med anledning av detta då ett företrädaransvar

    kan leda till allvarliga konsekvenser för en företrädare och efter som antalet mål i ämnet

    ökat dramatiskt de senaste åren är det viktigt att lagen är tydlig så andra än jurister kan tolka

    reglerna och på så vis förutse händelseförloppet och undvika fastställandet av ett företrädaransvar.

  • 1017.
    Wisberg, Claes
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gränsöverskridande arvsrätt: Gemensamma lagvalsregler inom EU2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance.

    There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations.

    In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters. The principle of residency is supposed to be the general rule according to the regulation, but the deceased should still have the privilege to choose the rules in his country of nationality to govern the succession. But is it really necessary to harmonize the rules of applicable law or is it satisfying with the rules that is today? This is questions that will be answered in this essay.

  • 1018.
    Wisberg, Claes
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Inlösen av minoritetsaktie: Aktieägaravtal i relation till bolagsordning2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 1019.
    Wiséen, Martin
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Herbertsson, Johanna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    The legality of music sampling in Sweden: Complicated issues demand complicated measures2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The legality of music sampling is in Sweden unknown. The reason for this is mainly the lack of relevant case law and that the legislation and legislative history has not reach clarity within this subject.

    There are generally two different routes and perspectives on sample issues. The first main route is that samples should be judged according to the “common” copyright rules where originality, similarity and other factors need to be investigated. The second route is that sampling issues should be judged upon the neighbouring rights, and within these rules no other tests needs to be included. It is simply an infringement if it is proven that someone has in fact sampled a recording. American case law has inherent both views and most often are pending between these views. German case law however made it clear in the Kraftwerk case that the neighbouring rights are used within German law. Through this inconsistency the authors have not found any clear indications which rules a Swedish court would apply. Due to the relationship between Sweden and Germany, and that they are both members of the European Union the authors believe that Sweden will judge accordingly to the neighbouring rights.

    However, the authors believe that the neighbouring rights were created for the purpose to contradict piracy and not sampling disputes. Furthermore, neither the legislative history nor judicial literature gives any indications that the neighbouring rights should be used when a part of a work has been altered and used in a new work. The author’s personal beliefs are therefore that the neighbouring rights should not be applied on sampling cases. The “common” copyright rules should instead be applied which includes originality and similarity tests. 

  • 1020.
    Yeldham, Casey
    Jönköping University, Jönköping International Business School.
    EU-stadgans tillämplighet på skattetillägg och skattebrott: En fråga om rättssäkerhet?2011Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    The purpose of this thesis is to clarify the EU Charter’s applicability on the Swedish double parallel system regarding tax crime and tax surcharge, from a Swedish viewpoint, with consideration for the individual’s requirement for legal certainty. The thesis is based on current law as of the 1st of December 2011, however due account is taken to the new law proposal for the Swedish Tax Assessment/Payment Act, which is expected to be in force on the 1st of January 2012. Also, the thesis clarifies the EU Charter’s supremacy over national law. Furthermore, it is shown that the Swedish Supreme Court’s (HD) requirement for “clear support” in the European Convention to bypass national Swedish law cannot be upheld in respect to the EU Charter, as this would conflict with the requirement for a set legal hierarchy to fulfill the individual’s adequate legal certainty. The Swedish Supreme Court has found that the EU Charter can not be applied to the Swedish double punishment system, regardless of concrete facts in the case being related to EU-law. However, the condition of equal treatment with regards to legal certainty does not result in an absolute requirement for the EU Charter’s applicability on the Swedish system, as there is no evidence that the Swedish Supreme Court will change its assessment of the matter at hand. Nevertheless, it is argued that there is ample reason to believe that the Court of Justice would make a different assessment of the issue, considering the Court’s previous statements with respect to the member states responsibility to regard EU Law even within the field of direct taxation. Therefore, the thesis concludes that although there can be no absolute requirement to apply the EU Charter to the Swedish system, with regards to legal certainty, the EU Charter should nonetheless be applicable.

  • 1021.
    Yu, Melissa
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Öhlund, Karolina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Handel med utsläppsrätter: En analys av bristerna i redovisnings- och beskattningsreglerna2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Abstract

    To reverse the increasing global warming the Kyoto Protocol established three market mechanisms intended to reduce the emissions of green house gases. The only currently active mechanism within the Protocol is the Emission Trading System.

    Since the EU is a member of the Kyoto Protocol, in order to achieve the goals agreed in the Protocol, the European Council approved a Directive (2003/87/EG) setting the framework for an EU-wide system of green house gas emission allowance trading. The Directive was implemented into Swedish legislation through lag (2004:1199) om handel med utsläppsrätter. One emission allowance grants the possessor a right to emit one tonne of car-bon dioxide into the atmosphere. The purpose of the system is to reduce the emissions of green house gas in a cost effective manner and thereby decrease global warming. The European Emission Trading System is divided into different commitment periods where the initial period runs from 2005 to 2007. This commitment period is also regarded as a learning-by-doing period for Member States. Subsequent periods will be of five years be-ginning in 2008, concurrently with the first commitment period under the Kyoto Protocol.

    As many as 95 % of the emission rights will be distributed as government grants to certain companies with high emission levels. Remaining emission rights will be immediately avail-able for trading on the open market. Through emission reducing procedures, companies can reduce their need of emission rights, enabling them the opportunity to trade with the remaining units. This aims to create an incentive for companies to reduce their need of emission rights, thus decreasing the number of tradable units.

    However, neither Swedish law nor the Directive contains any guidance regarding how the existing legal regulations should be applied to Emission Trading Units. This lack of guidance may result in a number of national and international uncertainties regarding the legal aspects of emissions trading.

    In our application of the model tax convention to international transactions with emission rights, we will show that it is irrelevant which article is chosen to include emission units. Therefore the final consequences of such transactions will be determined within the national law of the taxing state.

    Since community law legislation has been enacted by the EU legislative council, the ac-counting and value added tax rules that apply to emission rights trading have been partially harmonized.

    Due to the partial harmonization, many of the current issues regarding emission rights have been clarified on a national level in Sweden. Nevertheless, since the trading system is in-tended to extend also to non EU-members, the present level of harmonization still remains insufficient. In addition, the future activation of the remaining mechanisms, Clean Development Mechanism and Joint Implementation, can also be expected to give rise to a number of new uncertainties. Hence, the legal consequences of Emission Rights Trading re-main in need of further investigation.

    In this master’s thesis we will address several questions regarding how the articles in the OECD Model Tax Convention should be applied to the international trade with Emission Rights. We will also analyze the value added tax rules that are applicable to such trade and how possession of Emission Trading Units will affect business accounting procedures.

  • 1022.
    Zackrisson, Moa
    et al.
    Jönköping University, Jönköping International Business School.
    Mujaj, Ylberina
    Jönköping University, Jönköping International Business School.
    BEPS åtgärdspunkt 7: Krävs en förändring av OECD:s modellavtal enligt åtgärdspunkt 7 i BEPS åtgärdsplan, för att undvika erodering av länders skattebaser?2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 1023.
    Zawall, Emi-Simone
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Verksamhetsrelaterade uppsägningar i Sverige och Polen: En komparativ studie2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    This thesis investigates similarities and disparities between Swedish and Polish Labour Law concerning dismissals due to operational requirements and group redundancies. The study focuses on three important elements where the employers’ liberty is legally infringed upon in a procedure of notice. These elements concerns the legal conditions of notice that must be fulfilled, the rules of the procedure and the rules for employment protection that is granted in connection with dismissals due to operational requirement or group redundancies. In the thesis there is a comparative map that outlines the most important rules within the Swedish and Polish legal systems concerning the subject. The analysis has shown that Swedish and Polish Labour Law have many common features and that this depends on the circumstance that the national legislations of the two countries has been affected by the same minimal standards given in EC Directives and ILO Conventions. The analysis has also shown significant disparities. For example, many of the rules that constitutes the core of Swedish employment protection are absent in Polish Labour Law. Furthermore, the lack of coherence in the Polish legal system contributes to great differences concerning employment protection in disadvantage for employees working in little or medium sized companies. Therefore, the Polish leglisation in relation to the Swedish legislation must be considered as poor from the viewpoint of the employee.

  • 1024. Zellama, Aida
    Owning Life - IPR in Biomaterials: The Legal Challenge to the Patent Eligibility of Human DNA2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 1025.
    Åström, Jessica
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Vitesklausuler: En begränsning av ersättningsansvaret2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Penalty clauses is a term that can be put in an agreement and is an amount that shall be paid by a part of the agreement if they cause any damage to the other part by breaking the agreement. Penalty clauses have since around 100 years ago had a quite clear meaning in Sweden according to a lot of authors. These authors have the opinion that penalty clauses is an exclusive judgment of the compensation the victim has right to, that means that if the parties have put a lower amount in the clause the victim won’t get full coverage for the damages caused by the other party. That the penalty clause is an exclusive judgment of the victims right to compensation means that the victim doesn’t have the right to request other compensation above the compensation in the clause if nothing else is stated in the clause.

    A penalty clause may be viewed as a complement to compensation you get according to The Tort Liability Act (1972:206) where it is often difficult to obtain full compensation for damages when it is required that a number of conditions are to be met for damages deleted. It is often difficult to obtain warrants for losses that are not directly connected with the damage itself but still caused by the injury.

    In this paper I have focused on NJA 2010 s. 629 and the implications this case has had on the assessment of liquidated damages clauses. In NJA 2010 s. 629 the Supreme Court takes up that there is no general rule to use in the assessment of liquidated damages clauses. The Supreme Court in NJA 2010 s. 629 statues that a penalty clause should be assessed individually based on the circumstances of the case, it means that a penalty clause can not always be seen as a limitation of the right of the victim. To make an assessment on an individual case, all the facts are reviewed and a more reliable assessment of the particular cases deemed to be made. 

  • 1026.
    Åström, Pia
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Saliba, Diala
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Vad omfattas av undantaget för försäkringstjänster i 3 kapitlet 10 § mervärdesskattelagen?: 2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

  • 1027.
    Öster, Alexandra
    et al.
    Jönköping University, Jönköping International Business School.
    Alm, Cecilia
    Jönköping University, Jönköping International Business School.
    The European Company: From a Swedish private company perspective2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The development within the European Union is that we are heading towards a common internal market. The law has during the year become more harmo-nized within the Union in many areas.

    The company law within the European Union has become harmonized through several company law directives and the freedom of establishment, which is included in the EC Treaty.

    The aim of an internal market is about to be achieved, but there are still differences between the systems of law within the Member States. To avoid these differences within the area of company law a common European company type became reality in 2004, the European public limited-liability company.

    Companies within the European Union have the possibility to create a Euro-pean public limited-liability company (SE Company). The SE Company is mainly governed by the SE Regulation.

    The SE company has advantages like the possibility to move the registered office from one Member State to another without losing its legal personality. It can also make the company structure easier and relief administrative costs for a company with activity in the European Union.

    The company was supposed to be governed by one single set of rules, the SE Regulation, no matter where in the Union the company has its registered of-fice. This has not become reality since the SE Regulation on several occasions refers back to the national company law.

    The SE Company has not been a success, only a few SE companies have been created. The advantages do not seem to be that important reasons, the companies do not seem to think that it is worth the cost and the trouble to change type of company.

  • 1028.
    Özmen, Lijbah
    Jönköping University, Jönköping International Business School.
    Lundinreglerna slopas: Vilka konsekvenser kan förväntas?2011Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Syftet med Lundinreglerna, som trädde i kraft år 1966, var att förhindra kringgående av dubbelbeskattningens andra led, genom ett utnyttjande av huvudregeln om skattefri utdelning på näringsbetingad andel. Bestämmelserna har dock kritiserats sedan Inkomstskattelagen infördes, då utrymmet för ett sådant kringgående försvann. Syftet med Lundinreglerna har därmed urholkats och därför föreslås nu ett slopande.

    Förslaget har uppstått som en följd av två nyligen avgjorda domar. Transaktionerna i de båda fallen omfattades egentligen av Lundinreglerna, men med anledning av att det ena fallet var ett internationellt fall, skulle en tillämpning av Lundinreglerna i det fallet strida mot EU-rätten. De olika utfallen medförde därmed ett åsidosättande av likhetsprincipen.

    Konsekvenserna av att Lundinreglerna slopas är främst att rätten till skattefri utdelning på näringsbetingad inte längre riskeras genom inskränkande bestämmelser. Dock kommer det att uppstå en situation där en begränsat skattskyldig person kan komma att undgå dubbelbeskattningens andra led, genom att vidta en försäljning istället för en likvidation. För att en sådan kapitalvinst ska vara skattepliktig måste vissa förutsättningar vara uppfyllda. Om dessa inte är uppfyllda undgår den skatteskyldige dubbelbeskattningens andra led.

     

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