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  • 101. Bakken, Larry A.
    et al.
    Mintz, Joel
    Rossenberg, Ronald
    Fundamentals of Public Finance2010Book (Other academic)
  • 102.
    Bakken, Larry A.
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Thomas, Vincent A.
    From Blueprints to Bricks: A Survey of Current Baseball Stadium Financing projects2002In: The Urban lawyer, ISSN 0042-0905, E-ISSN 1942-6593, Vol. 34, no 2, p. 363-370Article in journal (Other academic)
  • 103.
    Bakken, Larry A.
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Vogelsang-Coombs, Vera
    Civic Duty2003In: International Encyclopedia of Public Policy and Public Administration / [ed] Jack Raybin, Marcel Dekker, Inc. , 2003Chapter in book (Other academic)
  • 104.
    Bakken, Larry A.
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Vogelsang-Coombs, Vera
    Dynamic Interpretation of Civic Duty: Implication for Governance2003In: International Journal of Organizational Theory and Behavior, Sage Publishing , 2003Chapter in book (Other academic)
  • 105.
    Bar-Sawme, Stephanie
    Jönköping University, Jönköping International Business School.
    Sexmånaders- och ettårsregeln: Kortare avbrott – är tolkningen förenlig med förarbetena?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    People work abroad to a greater extent today than they did in the past. This means that they are affected by other states' legislation and the risk arises that it will collide with the home states' legislation that could lead to an international juridical double taxation. This increases the meaning of internal procedures to eliminate any international double taxation, for example the six-month-rule and one-year-rule. A person with unlimited tax liability in Sweden can use these rules by meeting the requirements found in chapter 3 9 § IL and thus be exempted from tax on income derived from abroad.

    The application of the six-month-rule and one-year-rule allows that shorter interruptions may be made if they do not exceed more than six days per full month or 72 days per year of employment as prescribed in chapter 3 10 § IL. The preambles of this rule states that the rule in particular seeks to ensure that not too long interruptions are made during an em- ployment and to give predictability to a person working abroad for a limited time and who wants to make a shorter interruption during the employment.

    This thesis seeks to answer whether the application of a shorter interruption in the six- month-rule and one-year-rule is compatible with the preambles. According to a statement from Skatteverket it is stated that the interruption from an employment in Sweden and a third country may not exceed eight days per full month or 96 days per year of employment. It is not clear how a calculation is made of the days which means that there is no predicta- bility when a taxpayer makes a shorter interruption. It is also unpredictable that Skattever- ket can make statement as it seems regarding something that is already legislated.

    The conclusion of this thesis is that the interpretation of a short interruption is not consi- stent with the preambles.

  • 106.
    Bartley, Carolin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    I strid med lagstiftningens syfte: En analys av det fjärde rekvisitet i skatteflyktslagens 2 § utifrån legalitetsprincipen2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation. The prerequisite has been criticized for being difficult to apply. As tax laws are applied beyond the scope of the legislation, it has also been considered that taxation is made without statutory basis, which is conflicting with the principle of legality.

    The principle of legality requires the application of law to be predictable and without arbitrary. Therefore, in order to collect taxes there is a requirement of legal authority. Of this requirement, it has been deduced a prohibition on application by analogy of tax laws. Of relevance to the relation between the fourth prerequisite and the principle of legality is what legal value the principle is considered to have. It has been discussed whether the principle of legality can be codified in the constitution.

    It has been found that the principle of legality is expressed in the Instrument of Government. It is not considered to be any controversies between the fourth prerequisite and the principle of legality, as there is a legal authority for the taxation that occurs under the general clause. It is also not considered to be any illicit delegations, as the courts only rule on whether the practice is in contrast to tax legislation purposes, and not legislate. The taxpayer therefore has to take the purpose of the legislation into consideration when measures are taken for tax avoidance purposes.

  • 107.
    Becirbegovic, Selma
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    In house-situationer: Möjligheter i relationen mellan upphandlande systerbolag att undantas från reglerna om offentlig upphandling2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Offentlig upphandling har till syfte att undvika snedvriden konkurrens och ge anbudsgivare likvärdiga möjligheter att tilldelas ett offentligt kontrakt. Däremot krävs det ingen offentlig upphandling när en offentlig myndighet utför ett uppdrag i egen regi. Det finns även möjligheter för myndigheter att utföra verksamhet genom fristående enheter, som då jämställs med verksamhet i egen regi. För att sådan verksamhet ska undantas från upphandlingsskyldighet ställs särskilda kriterier upp för relationen mellan myndigheten och den fristående enheten. Kontrollkriteriet kräver att den upphandlande myndigheten har kontroll över den fristående enheten som den har över sin egen förvaltning och verksamhetskriteriet att den fristående enheten bedriver huvuddelen av sin verksamhet tillsammans med den eller de myndigheter som innehar den.

    Situationer där myndigheter samarbetar med andra myndigheter genom avtal har också på senare tid ansetts omfattas av undantag från upphandlingsskyldighet. Genom två särskilda mål har EU-domstolen satt upp kumulativa kriterier som måste uppfyllas för att sådana samarbetsavtal mellan myndigheter ska kunna anses vara undantagna från upphandlingsskyldighet. Avtalet mellan myndigheterna ska syfta till att vara ett allmännyttigt uppdrag som ska styras av krav och överväganden för att uppnå mål av allmänintresse. Uppdraget och målet måste vara gemensamt för de båda myndigheterna. Avtalet får inte på något sätt ge fördel åt en privat aktör och inte heller får privata aktörer vara inblandade i avtalet.

    Det uppkommer frågor om dessa undantag kan omfatta relationer mellan systerbolag som vill undgå upphandlingsskyldighet. Om relationen mellan systerbolag omfattas är frågan på vilket sätt och till vilken omfattning kan systerbolag undantas från upphandlingsskyldighet i enlighet med upphandlingsdirektiven.

  • 108.
    Becirbegovic, Selma
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Tredimensionell fastighetsbildning: Är lämplighetsvillkoret i 3 kap. 1 § 3 st. FBL för restriktivt?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I och med den tredimensionella fastighetsbildnings lagstiftningen möjliggörs enfastighetsindelning både horisontellt och vertikalt. Den tredimensionellafastighetsbildningen ska så långt som möjligt omfattas av den traditionellafastighetsbildnings lagstiftningen. Det krävdes dock vissa kompletteringar både med samverkansfrågor och med frågor om när den tredimensionella fastighetsbildningen är lämplig att använda.

    För att nybilda och ombilda fastigheter till tredimensionella fastigheter användsavstyckning, klyvning, sammanläggning och fastighetsreglering.  Innan lagstiftningen för tredimensionell fastighetsbildning tillkom användes alternativ till tredimensionelltfastighetsutnyttjande genom servitut, nyttjanderätt och gemensamhetsanläggningar.Alternativen ansågs som otillräckliga exempelvis vid komplicerande anläggningar och otillgängliga bergrum.

    Den tredimensionella lagstiftningen är idag ett komplement till de traditionellaalternativen att utnyttja tredimensionellt avgränsade utrymmen. För att få bilda entredimensionell fastighet krävs att det står klart att åtgärden är lämpligare än andraåtgärder med hänsyn till ändamålet, samt att särskild hänsyn ska tas till den specifikakaraktär tredimensionella fastigheter utgör.

    Det lämplighetsvillkor som uppställts är en begränsning i möjligheten tilltredimensionell fastighetsbildning. Begränsningen kan undandra fördelar förfastighetsägare som kan uppnå det avsedda ändamålet med de traditionella alternativen men skulle föredra att utrymmet i fråga blev en egen tredimensionell fastighet.Framställningens slutsats är att lämplighetsvillkoret för den tredimensionella fastighetsbildningen ska vara lämpligare än annan fastighetsbildning, är för restriktiv och bör utgå.

  • 109.
    Bengtsson, Christine
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fundamental Rights in the European Community and their effect on the principle of supremacy: with special reflection on the new Constitution for Europe2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
  • 110.
    Bengtsson, Linda
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Upphovsrätt: – Är den svenska upphovsrättslagen med sina förändringar genom IPRED proportionerlig, eller riskerar den att inkräkta på det allmännas intresse?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 111.
    Bergkvist, Joakim
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Formkrav för testamente: Möjlighet till digitalt testamente2010Independent thesis Basic level (degree of Bachelor), 80 credits / 120 HE creditsStudent thesis
  • 112.
    Bergkvist, Joakim
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skatteflyktslagens tillämplighet vid generationsskifte i fåmansföretag: Gränsdragningen av samma eller likartad verksamhet2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.

    The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity. In 2011 the Supreme Administrative Court announced two rulings that expanded the con-cept of equal or similar activity. According to the rulings no transfer of assets is needed since the purchase price is enough for companies to be considered to carry out equal or similar activity, thus was the shares considered qualified. The decisive factor is that the pur-chase price has been generated by the owner or a family member.

    A transfer of ownership implies that a new generation will be handling the business. Fur-thermore, shares in closely held companies are qualified if the owners are active in signifi-cant quantities. That fact in relation to that the decisive factor is that the purchase price has been generated by the owner implies that any purchase price will be generated by the own-er. Therefore, the companies will carry out equal or similar activity which means that no tax benefit is achieved, thus will not the Tax evasion Act be applicable.

  • 113.
    Bergström, Johanna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Pharmaceutical Patent Strategies: The Competition between Originator and Generic Companies within the European Union2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The pharmaceutical market is a billon euro industry and the competition on the market is highly intensive. Primarily there are two competitors on the market, partly the originators which provide the market with new drugs, and partly the generics which produce copies of the originators‟ drugs. The originators are able to be granted patent protection of the drug under the European patent system, provided that the drug fulfils the requirements for patentability. During the period of patent protection the generics are not able to produce copies of the drug, but once the duration of the patent has expired the generics are able start the production. Thus, in order to hinder the generics to make copies of the drug, the originators apply various patent strategies. This has been noted by the European Commission, which conducted a sector inquiry of the pharmaceutical market in 2009. The presentation of the competition within the market focused on the applied strategies by the originator and concluded that all measures will be taken to hinder restrictions on the competition.

    In conjunction, the General Court judged in a recent case that the originator AstraZeneca constituted an infringement of the competition law when their strategies were applied. The complexity of determine whether a strategy is lawful or not, is due to the interface between the intellectual property law and the EC competition law. This implies that the strategy can be lawful under the IP law but unlawful under the competition law. The Court has established that any strategy, regardless of its legality under the IP law, constitutes an infringement of the competition law if it might restrict the competition. The Courts do not provide sufficient guidelines of the conditions that constitute the infringement. Consequently, the strategies‟ legality is at present time uncertain.

  • 114.
    Bergström, Martina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Inspiration eller intrång: En studie av skyddsomfånget inom möbelindustrin2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    This study analyses the scope of protection that a furniture original are entitled to. Specificly to what extent a designer can be inspired of an original before the inspiration exceed to be an infringement in a protected right. A quality design requires an economic effort, which involves a certain degree of risks. The protection of the design helps the designer to retrieve its investment. In the European Union the area is regulated by the directive of legal protection of designs and the council regulation on community designs. The appearance of the design is protected on the same basis in both regulations and includes every design which does not give the same general impression on the competent user.

    In the Swedish legislation the area is regulated by the design protection Act and the copyright protection Act. The appearance of the design is protected against all similar designs which does not give the competent user another general impression. The copyright protection Act protects works of applied art and the protection arises without registration. To receive protection the law requires a level of creativity, which is determined by the so called double creation criteria. The double creation criteria im-ply that another designer, unaware of the protected design, should not be able to reproduce the protected design. The copyright protection Act gives in general a more narrow scope of protection and it is therefore often harder to receive protection by the copyright Act. Relevant existing case law is limited. The Swedish society of crafts and design’s Opinion-committe is a honorycourt which present statements on questions regarding copyright. The statements can not be compared to case law as a result they have no major importance. The design protection Act protects registered designs against all reproduction that falls within the scope of protection. How large the scope of protection is considered to be is difficult to conclude. The preparatory work states that because of the given common form that furniture possesses, the scope of protection is regarded as nar-rowed.

  • 115.
    Bergström, Mats
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Enskild näringsverksamhet: Underlåten uttagsbeskattning vid ägarskifte av lagerfastigheter genom benefik överlåtelse till aktiebolag2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna uppsats är att utreda och analysera vilka villkor som skall vara uppfyllda för att uttagsbeskattning skall underlåtas vid en blandad överlåtelse av lagerfastighet i enskild näringsverksamhet och vilka skatteeffekter en underlåten uttagsbeskattning leder till för en enskild näringsidkare.

    I uppsatsen utreds och analyseras den praxis som utvecklats för underlåten uttagsbeskattning vid blandade överlåtelser av lagerfastigheter fram tills det att underprislagen trädde i kraft. Genom upplägg har det varit möjligt för enskilda näringsidkare att minska skattebelastningen vid överlåtelser av lagerfastigheter från över 60 procent till runt 13 procent. Centrala förhandsbesked i utredningen är bland annat RÅ 1981 not. 709, RÅ 1981 not. 710 och RÅ 1989 ref. 112 där Regeringsrätten godtagit benefika överlåtelser som givit den lägre beskattningen utan att givaren uttagsbeskattades. I ett nästa steg utreds lagstiftningsåtgärderna för att reglera i vilka fall uttagsbeskattning skall underlåtas och hur förändringarna förhåller sig till tidigare praxis. I utredningen är huvudsaklighetsprincipen och tillgångars skattemässiga karaktär tillsammans med kontinuitetsprincipen viktigt och har därför en central roll. Förhandsbeskedet RÅ 2004 ref. 42 är av stort intresse för uppsatsens syfte då frågan i förhandsbeskedet avsåg just vilka villkor som skulle vara uppfyllda för underlåten uttagsbeskattning vid benefika överlåtelser av lagerfastigheter.

    Förhandsbeskedet RÅ 2004 ref. 42 har tolkats av bland annat Skatterättsnämnden som att reglerna om underprisöverlåtelse i 23 kapitlet inkomstskattelagen är tillämpliga vid benefika överlåtelser av lagerfastigheter. Ett undantag är att ersättning som lämnas av mottagaren vilken överstiger omkostnadsbeloppet men understiger taxeringsvärdet för givaren inte skall tas upp som en intäkt i inkomstslaget näringsverksamhet vid benefika överlåtelser av lagerfastigheter. Detta är en följd av huvudsaklighetsprincipen som tillämpas vid blandade överlåtelser av fastigheter. Vid blandade överlåtelser av andra tillgångar än lagerfastigheter skall dock ersättning som överstiger omkostnadsbeloppet tas upp som en intäkt i inkomstslaget näringsverksamhet för enskilda näringsidkare, vilket gör att det finns en skillnad i beskattning mellan olika tillgångar. Det måste anses föreligga en viss osäkerhet i Regeringsrättens resonemang och en tolkning enligt ovan är inte helt säker. Regeringsrätten antyder att lagstiftningen inte ger anledning att avvika från praxis avseende just benefika överlåtelser av lagerfastigheter. En tolkning som innebär att 23 kapitlet inkomstskattelagen är tillämpligt innebär dock att i princip all praxis skall bortses ifrån vad avser de villkor som skulle vara uppfyllda för underlåten uttagsbeskattning enligt praxis. Regeringsrättens formulering är därför märklig.

    Den slutsats som kan dras av det utredda området är att uttagsbeskattning kan underlåtas vid blandade överlåtelser av lagerfastigheter under förutsättning att villkoren i 23 kapitlet inkomstskattelagen är uppfyllda. Detta innebär att något mer komplicerade upplägg är nödvändiga efter lagstiftningsåtgärderna för att minska skattebördan för enskilda näringsidkare som innehar lagerfastigheter och skall avyttra dem. Den tolkning av förhandsbeskedet RÅ 2004 ref. 42 som gjorts av Skatterättsnämnden kan inte garanteras vara korrekt och ett försiktigt tillvägagångssätt bör vara att föredra. Enligt reglerna i 23 kapitlet inkomstskattelagen är det bland annat möjligt med blandade överlåtelser av enskilda lagerfastigheter i ett större bestånd. Sådana överlåtelser var inte möjliga enligt tidigare praxis då endast överlåtelser av hel näringsverksamhet godtagits. Viss försiktighet bör som nämnt därför iakttagas.

  • 116.
    Bernath, Andreas
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Implications of the Arbitration Convention: A step back for the European Community or a step forward for elimination of transfer pricing related double taxation?2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    It was assumed in the mid 1990s that 60% of all global trade took place within a group of enterprises. With increased globalisation leading to an increase in mergers and acquisitions this figure is most likely higher. Thus intra-company and intra-group transactions form a major part of business. These transactions, due to the association between the enterprises, may not always reflect the conditions that a market with independent actors would dictate. There are various reasons for this, which include not only tax considerations but also difficulties in establishing conditions that reflect those that inde-pendent companies would apply, in other words conditions in accordance with the arm’s length principle. In cases where these conditions are not in accordance with what the state considers as an arm’s length price, the profits of the enterprise located in that state may be adjusted for taxation purposes under transfer pricing provisions.

    The complexity of transfer pricing rules and the various methods for establishing an arm’s length price result in different interpretations and increased uncertainty for multinational enterprises that often face different rules for determining a correct transfer price. Therefore, enterprises may often face transfer pricing adjustments of their profits due to the complexity and differences in transfer pricing legislation. Transfer pricing adjustments potentially lead to unresolved double taxation, in fact business reports have indicated that 42% of the transfer pricing adjustments lead to double taxation. Therefore it is imperative to have legal mechanisms that resolve potential double taxation.

    The Convention on the Elimination of Double Taxation in Connection with the Adjustment of Profits of Associated Enterprises (Arbitration Convention) was adopted to give the multinational enterprises, facing double taxation due to adjustments of their profits, a remedy that obliged the states to resolve the double taxation. This was the first, and is still the only, EC-wide mechanism that technically guarantees that transfer pricing double taxation is resolved and thus holds a great improvement over other existing mechanisms to resolve double taxation. The Arbitration Convention was originally a proposed EC Directive but was transformed into a intergovernmental convention. This has resulted in that the European Court of Justice (ECJ) has no jurisdiction to interpret the Arbitration Convention or its application. Furthermore there is no supranational or international organ that could take action against states that interpret or apply the Conven-tion in an unintended manner. The chosen legal form has also resulted in different interpretations as to what status the Arbitration Convention has compared to bilateral tax conventions, and thus whether it precedes them. This could prove troublesome when future bilateral treaties are concluded or where there already exist tax treaties that have different solutions to transfer pricing related double taxation.

    The risk of the Convention being interpreted differently is greatly increased by the various undefined terms and lack of precise provisions in the Convention. Therefore, the Convention has been subject to an inconsistent application and interpretation from the date it came into effect in 1995. The Convention was only given a five year life span, after which it was destined to be renewed if the contracting states so expressed, involving the same ratification process as at the initial acceptation of the Convention. However, as this was inefficient, a Prolongation Protocol was signed to amend the Convention with an automatic extension of its life. As it took till 2004 for this Protocol to be ratified and finally enter into force on 1 November 2004 it created one of the main interpretation and application differences in the life of the Convention.

    The function of the Convention’s procedures and thus its efficiency in resolving double taxation is impeded by the numerous interpretation differences and lack of precise pro-visions in the Convention. The fact that there is no way to guarantee that the provisions of the Convention are precisely followed, partly since there are uncertainties regarding the precise interpretation but also partly since there is no organ that could enforce a uniform application of the Convention, further impedes the efficiency of the Convention, which is clearly seen in practice.

    Another question of interpretation and application raised is that, although the Convention was originally intended as a means for resolving transfer pricing related double taxation, there have been arguments that the Convention could apply to double taxation due to provisions concerning thin capitalisation as well. These provisions bring about similar conditions as those the Convention requires for its applicability and, although a different area of law, the connections in the conditions are many and undeniable.

  • 117.
    Bernhold, Ruth
    Jönköping University, Jönköping International Business School.
    Skyddsregeln i 12 kap 55§ 5 st JB: - uppfyller den sitt syfte eller bör lagstiftningen förändras?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    En hyresgäst som hyr en bostadslägenhet har ett direkt besittningsskydd vilket innebär atthyresgästen som huvudregel har rätt att få hyresavtalet förlängt. För att hyresgästen i praktikenska ha en ekonomisk möjlighet att bo kvar i lägenheten, det reella besittningsskyddet,finns det en bestämmelse som anger att om tvist avseende hyran uppstår ska denna fastställastill skäligt belopp.

    Den 1 januari 2011 trädde två lagändringar vilka har en väsentlig betydelse för fastställandetav skälig hyra i kraft. I samband med lagändringarna förutsågs skälig hyra avseende mångalägenheter kunna bli väsentligt högre och hyresgästens reella besittningsskydd därav kunnaurholkas. I syfte att hindra detta infördes därför den 1 januari 2011 en skyddsregel i 12 kap.55 § 5st JB. Bestämmelsen ger hyresgästen en möjlighet att, i det fall skälig hyra bestäms tillett väsentligt högre belopp än den tidigare satta hyran, begära att hyran under en skälig tidska betalas med lägre belopp.

    Uppsatsen syftar till att analysera huruvida motivet med skyddsregeln i 12 kap. 55 § 5st kananses uppfyllt. För att kunna besvara detta redogörs för när skyddsregeln är tillämplig samtvilken möjlighet hyresgästen enligt lag har att motsätta sig hyreshöjningar i andra fall.

    Ett problem är att skyddsregeln inte är tillämplig i det fall skälig hyra bestäms till ett högrebelopp till följd av standardhöjande åtgärder, till vilka hyresgästen eller hyresnämnden gettsitt godkännande till. Praxis visar på att hyresgästen i praktiken många gånger inte har någonmöjlighet att motsätta sig att sådana åtgärder vidtas i samband med en större ombyggnation.

    Syftet med skyddsregeln kan därför i sin helhet inte anses vara uppfyllt. En lämplig åtgärdär enligt författaren att ge hyresgästen en möjlighet att själv komma med förslag till ombyggnation,vilka hyresnämnden ska godkänna om dessa är rimliga.

  • 118.
    Bernström, Karin
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Karlberg, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Beslutsfattande och förenklingsbehov i ägarledda bolag2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 119.
    Bernéus, Petter
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Den svenska kupongbeskattningen av utländska fondbolag och dess förenlighet med EU-rätten: Bör det svenska regelverket förändras2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Abstract

    The purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.

    Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.

    The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement. Even if a national legislation would be considered to be in violation of the free movement there are however developed justifying obstacles to the free movement. These obstacles are being analyzed in the thesis to see if the difference in the Swedish taxation can be justified.

    Within the EU the UCITS-directive regulates investment funds. Since the directive is being changed and will come in to force during 2011 the Fondskatteutredningen was presented in 2009 which presents suggestions to changes in the Swedish legislation concerning taxation of dividends to investment funds. These new changes may constitute that the Swedish legislation no longer will be in violation of EU law.

  • 120.
    Bertfelt, Emil
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Svenska ränteavdragsbegränsningsreglers förenlighet med EU-rätten2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 121.
    Billhage, Gunnar
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Westling, Linda
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Whiplash: Preskription och adekvat kausalitet vid trafikolyckor2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Whiplash is a bodily injury, where the person that is injured is subjected to force towards the neck, mainly in traffic accidents. Even low speed accidents can cause severe damage due to the complicated muscle and nerve structure of the neck. Symptoms range from neck aches and headaches to numb fingers and this makes the Whiplash injury difficult to diagnose. Whiplash is also a treacherous injury due to the fact that the symptoms can not be objectively verified. The principal symptom of the injury is pain, which is to its nature highly subjective. One problem that is fairly unique for Whiplash is that it can take several years for the injury to expose itself.

    The starting point for the essay is to examine what kind of problems that might, given the unique character of Whiplash, present themselves to the victim of Whiplash. The problem of verifying the symptoms objectively, and the fact that more than 90% of the people subjected to this kind of injury manage to recover, means that the remaining 10% are viewed sceptically by the insurance companies. These persons often claim that the injury of Whiplash is due to a different, competing incident. The right to compensation, in case of an accident, is a fundamental pillar of the Swedish welfare society. Few people would object to this, but the general perception is also that compensation should not be paid to anyone that has not been subjected to an injury. However, this pose a problem to the Whiplash victim, where a significant amount of time often passes before the pain caused by the injury reveals itself. The requirements placed by the courts on the burden of proof, and whom is responsible for obtaining this evidence, are questions that naturally arises in Whiplash related dis-putes. The verdict of the courts is often based on the medical evaluation provided by the arguing parties. Unfortunately the opinions of the various doctors involved are often contradictory.

    A consequence caused by the fact that a long time may pass before the Whiplash related pains reveal themselves is that the statute of limitation may have expired before the injured person has a possibility to pursue a claim of compensation in court. The 31 § (ex 28 §) of the Swedish traffic regulation is not very clear on this issue and only states that the statute of limitations relating to traffic accidents are three and ten years respectively. The start of the limitation period occurs when the person wishing to file a claim has sufficient knowledge to do so. What is meant by sufficient knowledge is not further specified in paragraph 31 TSL; this has been left in the hands of the court to decide. Until recently the verdicts of the court have often been in favour of the in-surance companies. This in the sense that the statute of limitation was considered to start at the time of the accident; a point in time that could easily be objectively verified. This had the unfortunate consequence of often leaving Whiplash victims in a position where they would be facing a fait accompli, i.e. of having their claims rejected due to the statute of limitation. One could say that a conflict existed between the injured person’s need for compensation and the insurance companies’ need of settling insurance claims in a quick an orderly fashion. However, in recent years the Swedish Supreme Court has made several rulings to specify what is meant by “sufficient knowledge”.

    Unfortunately these problems show no signs of becoming less relevant, with the amount of accidents resulting in Whiplash injuries estimated to amount to more than half of the 60 000 cases of personal injuries reported to the Swedish insurance compa-nies in 2003.

  • 122.
    Bin, Roberto
    et al.
    Università di Ferrara.
    Lorenzon, SaraUniversità di Ferrara.Lucchi, NicolaUniversità di Ferrara.
    Biotech Innovations and Fundamental Rights2012Collection (editor) (Refereed)
    Abstract [en]

    Biotechnology is a recognized research area that has increasingly advanced into new technologies and modern practices raising several legal, ethical and regulatory issues. The revolutionary speed of biotech innovations has had a significant impact on the protection of the rights of the individual. Fundamental rights provide a framework within which the justification of limitations and restrictions to biotechnology innovations and research results have to be assessed. The legal regulation of scientific research and scientific investigations impact more and more directly on the freedom of research and therapies as well as on the broad diffusion of knowledge. Closely related is also the debated question of the technological manipulation of life and the boundary of scientific knowledge with regard to the topical question of genetic invention patents and their side effects on access to scientific information and health care opportunities.

    Drawing on expertise from different disciplines, the volume comprises invited papers and plenary presentations given at the conference entitled “Biotech Innovations & Fundamental Rights” that took place on Januray 20-21 2011 at the Department of Juridical Sciences of the University of Ferrara. Each contribution covers a different aspect of the legal and scientific issues involved in regulation of biotechnology. In particular the focus of attention has been given to genetic research, genetic data, freedom of scientific research in genetics and biotech patents

  • 123.
    Birgerson Harbom, Emmelie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Nya plan- och bygglagen: Reviderade bestämmelser om bygglov och bygglovsprövningen - särskilt om mindre avvikelser från detaljplan2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bestämmelser om användningen av mark och vatten samt bebyggelsemiljöns utveckling stadgas i plan- och bygglagen (PBL). PBL är dessvärre ett komplext och svårtillämpat regelverk. Sedan PBL:s ikraftträdandet har behovet av en mer lättförstådd plan- och bygglagstiftning successivt ökat vilket föranledde utvecklandet av en ny plan- och bygglag (nya PBL) som träder i kraft den 2 maj 2011.

    Syftet med magisteruppsatsen har varit att studera bestämmelserna om bygglov och bygglovsprövningen inom detaljplan med särskilt fokus på mindre avvikelser från detaljplan i PBL. Syftet har vidare varit att göra en jämförelse med motsvarande bestämmelser i nya PBL och därefter sökt fastställa bestämmelsernas framtida rättstillämpning med utgångspunkt i nya PBL.

    Bestämmelserna om bygglov och bygglovsprövningen inom detaljplan har till stor del tolkats i rättspraxis vilket i de flesta fall givit en klar bild av rättsläget. Bestämmelsen om mindre avvikelser från detaljplan har dock varit svårtillämpad och givit upphov till subjektiva tolkningar av kommunerna. Efter en rättsfallsstudie kan konstateras att kommunerna inte har tolkat bestämmelsen så snävt som var avsikten vid införandet av densamma. Behovet av riktlinjer och kompletterande motivuttalanden till ledning för tolkningen av bestämmelsen är angeläget.

    Vid en jämförelse mellan bestämmelserna i PBL och motsvarande bestämmelser i nya PBL är ändringarna inte särskilt omfattande utan endast språkliga ändringar har företagits. För att underlätta vid en framtida tillämpning av bestämmelserna har definitioner som utvecklats i gällande rätt förankrats i nya PBL. Det kan konstateras att bestämmelserna, vid en framtida rättstillämpning, inte kommer föranleda andra tolkningar än de som hitintills utvecklats i gällande rätt vilket även innebär att de förarbeten och den rättspraxis som utvecklats innan och efter ikraftträdandet av PBL alltjämt kommer att vara vägledande.

  • 124.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Economics. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Domeij, Bengt
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Horn, Anna
    Stockholm University.
    Swedish patent litigation in comparison to European2015In: NIR: Nordiskt immateriellt rättsskydd, ISSN 0027-6723, no 5, p. 504-522Article in journal (Other academic)
  • 125.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Economics.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    A Transaction Cost Rationale for Transition of the Firm within the Family2002In: Small Business Economics, ISSN 0921-898X, E-ISSN 1573-0913, Vol. 19, no 2, p. 123-133Article in journal (Refereed)
  • 126.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Economics.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Organisering av generationsskifte i små och medelstora familjeföretag2003In: Skattenytt, ISSN 0346-1254, no 7-8, p. 527-Article in journal (Other academic)
  • 127.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Economics. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership.
    Organization of transfers of small and medium-sized enterprises within the family: Tax law considerations2005In: Family Business Review, ISSN 0894-4865, E-ISSN 1741-6248, Vol. 18, no 4, p. 305-319Article in journal (Refereed)
  • 128.
    Bjuggren, Per-Olof
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Economics.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Strategic Decision Making in Intergenerational Successions of Small- and Medium-Size Family-Owned Businesses2001In: Family Business Review, ISSN 0894-4865, E-ISSN 1741-6248, Vol. 14, no 1, p. 11-23Article in journal (Refereed)
  • 129.
    Björk, My
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Sander, Nina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    IL 48a:6a och dess förenlighet med EG-rätten: Om skatteflyktsklausulen för vinst på kvalificerade andelar i samband med andelsbyte2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    För ägare av fåmansföretag finns särskilda beskattningsregler. Dessa syftar till att undvika situationer då delägare i fåmansföretag erhåller ej avsedda skattefördelar. I Sverige finns en skatteflyktsklausul i IL 48a:6a vars syfte är att förhindra att delägare av kvalificerade andelar i samband med ett andelsbyte erhåller av lagstiftaren ej avsedda skattefördelar.

    Tyngdpunkten i uppsatsen har varit att granska den svenska bestämmelsen mot skatteflykt vid vinst på kvalificerade andelar i samband med andelsbyte. Härigenom vill vi belysa den tvivelaktighet som finns beträffande bestämmelsens överensstämmelse med EG-rätten och Fusionsdirektivet.

    Kvalificerade andelar i fåmansföretag berörs av speciella beskattningsregler. Anledningen är att delägare av sådana andelar har ett större intresse än bara ägande av företaget. Kravet för att en andel ska vara kvalificerad är att delägaren varit verksam i företaget i betydande omfattning. Delägaren ska alltså arbeta i företaget. När en delägare arbetar i sitt företag kan det verka lockande för honom att ta ut ersättning för utfört arbete genom utdelning eller kapitalvinst istället för lön eftersom skattebelastningen för delägaren då sjunker. Det är dock möjligt att inneha kvalificerade andelar i ett fåmansföretag även om man inte själv arbetar där. Så är fallet om en kvalificerad andel avyttras genom ett andelsbyte. Att avyttring sker genom andelsbyte innebär att andelar säljs och ersättning ges i form av andelar i ett annat företag. Härigenom blir icke-kvalificerade andelar kvalificerade och således kan delägare vilja utnyttja möjligheter till lägre beskattning.

    I EU:s Fusionsdirektiv finns bestämmelser som säkerställer att gränsöverskridande omstruktureringar inom EU inte utlöser beskattningskonsekvenser för berörda företag. Fusionsdirektivet ska ses som ett led i uppbyggnaden av en gemensam marknad inom EU. Fusionsdirektivets bestämmelser har implementerats i den svenska Inkomstskattelagen i bland annat kapitel 48a, som medger en rätt till framskjuten beskattning vid andelsbyten om vissa villkor är uppfyllda.

    I Inkomstskattelagens kapitel 48a finns ett villkor som enbart tillämpas då det är fråga om andelsbyte av en kvalificerad andel. Villkoret återfinns i 6a § och ställer krav på att rörelse ska bedrivas av det förvärvande företaget för att framskjuten beskattning ska medges. Bestämmelsen har till syfte att motverka skatteflykt, skydda den svenska skattebasen samt upprätthålla systemet för beskattning av fåmansföretag. Bestämmelsen har införts mot bakgrund av att den svenska lagstiftaren har utnyttjat en rätt som återfinns i Fusionsdirektivets Artikel 11. I Artikel 11 erbjuds medlemsländerna i EU en möjlighet att vägra tillämpa bestämmelserna i Fusionsdirektivet på vissa omstruktureringar om avsikten är att förhindra skatteflykt eller skatteundandragande.

    Problemet med skatteflyktsklausulen i IL 48a:6a är att den är generellt utformad och således tillämpas på alla former av andelsbyten av kvalificerade andelar utan att någon individuell prövning sker. Klausulen verkar oberoende av om det verkligen föreligger ett skatteflyktssyfte. En liknande nationell bestämmelse har prövats av EG-domstolen i målet Leur-Bloem. Där kom EG-domstolen fram till att en generell bestämmelse som inte ger utrymme för individuell prövning strider mot syftet med Fusionsdirektivet och går utöver vad som är nödvändigt för att förhindra skatteflykt.

    Mot bakgrund av EG-domstolens resonemang i Leur-Bloem har vi, efter att ha granskat den svenska skatteflyktsbestämmelsen i IL 48a:6a, kommit fram till att bestämmelsen strider mot EG-rätten. Anledningen är bestämmelsens generella utformning. Eftersom bestämmelsen står i strid med EG-rätten bör något göras och vi har därför kommit fram till att det finns tre möjliga vägar att gå. Det första alternativet innebär att bestämmelsen lämnas oförändrad. Om så sker kommer bestämmelsen fortfarande att strida mot EG-rätten. Det andra alternativet är att upphäva bestämmelsen och således förlita sig på generalklausulen i Skatteflyktslagen. Det tredje och mest önskvärda alternativet vore naturligtvis att förändra bestämmelsen så att den uppfyller det EG-rättsliga kravet på proportionalitet. För att så ska vara fallet måste bestämmelsen ge utrymme för en individuell prövning som även kan vara föremål för domstolskontroll. Hur en sådan bestämmelse ska kunna se ut är i nuläget svårt att säga, men i praktiken skulle troligen en förändrad IL 48a:6a ha stora likheter med Skatteflyktslagens generalklausul. Av den anledningen frågar vi oss om det inte är bättre att då genomföra alternativ två, det vill säga ta bort IL 48a:6a och låta generalklausulen ta hand om skatteflykt när det gäller andelsbyten av kvalificerade andelar.

     

  • 130.
    Björkman, Annie
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Stuart, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Sakrättsliga anspråk och obligationsrättsliga invändningar i kontraktskedjor: Vindikation och retention2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Förmögenhetsrättens allmänna del består av två delar, sakrätten och obligationsrätten. Denna allmänna del hanterar problem som är gemensamma för olika typer av avtal. Problemen som uppstår berör ofta både krav på betalning och krav på egendom varför det är av vikt att se till både obligationsrätten och sakrätten.

    Den typ av avtal som utreds i uppsatsen är depositionsavtal, vilka är föga reglerade i lagtext. Handelsbalken, där deponering delvis är reglerat, kan upplevas som svårförståelig för gemene man eftersom texten inte förändrats sedan sjuttonhundratalet. Deponering av gods förekom dock redan på den tiden och på grund av det är lagtexten fortfarande fullt tillämpningsbar. I en deponeringssituation deponerar deponenten godset hos depositarien, som har till uppgift att förvara och vårda godset enligt avtal parterna emellan. Deponenten är fortfarande ägare av godset och kan därmed när som helst tillämpa sin vindikationsrätt, det vill säga hämta ut godset. Enligt lag har dock depositarien retentionsrätt i godset, vilket innebär en rätt att hålla inne godset till dess att betalning erhållits för depositariens nödvändiga kostnader.

    Lämnar depositarien godset vidare till tredje man uppstår en kontraktskedja i vilken parterna har olika anspråk och skyldigheter mot varandra. Lämnar depositarien ifrån sig godset utan deponentens vetskap föreligger det ett kontraktsbrott. Tredje man besitter då deponentens gods trots att det inte föreligger något avtal parterna emellan. Deponenten har en möjlighet att tillämpa vindikationsrätten direkt mot tredje man. Tredje man har dock haft utlägg för nödiga kostnader och har därmed en fordran på depositarien. Fordran leder till att tredje man har retentionsrätt i godset. Retentionsrätten, en obligationsrättslig rättighet, är i scenariot starkare än den sakrättsliga vindikationsrätten. Följden blir att deponenten inte kan få ut godset förrän tredje man ersatts för nödvändiga kostnader.

     

     

     

    Problematiken har utökats då lagen avtalas bort och standardavtal istället tillämpas. I standardavtalet NSAB 2000 regleras det att tredje man har panträtt istället för retentionsrätt i godset. Panträtt är en mycket starkare säkerhetsrätt än retentionsrätt eftersom panträtt ger realisationsrätt. Rätt att hålla inne annans gods har därmed övergått till en rätt att sälja annans gods.

    Problem som uppstår i kontraktskedjor, där rättigheter ställs mot varandra och det föreligger anspråk och skyldigheter mot olika parter, behöver utredas. Ett annat problem är att handelsbalken, vilken reglerar området, är ålderdomlig och svår att tillämpa. Handelsbalken har fått en sekundär betydelse då den avtalas bort och området istället regleras genom standardavtal.

  • 131.
    Björndahl, Lisa
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Elektroniskt röstningsförfarande - i konflikt med rättssäkerhets- och integritetsaspekter?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today we live in a society that is becoming increasingly modern and the development of various technologies is therefore quicken to advance. Some exemples are the possibility to perform Internet banking and submit declaration. These are sensistive and personal issues; by new techniques it has become possible. The next step of such technology progression may be the potential to vote electronically. This in turn leads to the main purpose of this essay, which is to investigate the possibility of an electronic voting procedure, and if it is in accordance with the regulation about the free, confidential and direct elections as provided in the constitution. Existing legislation contains detailed procedures on how the voting will occur and how the free, confidential and direct elections should be maintained. The most challenging problem is subsequently how the confidential elections can be guaranteed. In order to answer the purpose and investigation of existing law and the various proposals on electronic voting different sources of the law is used in a hierarchical order. Secondly the experience of electronic elections in Norway and Finland is analysed, and lastly the recommendation of a common standard for e-voting by the Council of Europe is being analysed. With this premise, it is appropriate to discuss how future regulatory context should be developed.

    In the current situation electronic elections, internet voting and e-voting in the voting room, is not sufficient and legally secure, as there are too broad queries and demand about how the free and confidential elections should be maintained. Nonetheless, there is a possibility that e-voting in a voting room may be established in the future. It is still unclear whether solidarity, integrity and incorruptibility may become legal values as the secure system we use today.

  • 132.
    Blasiak, Catherine
    Jönköping University, Jönköping International Business School, JIBS Entrepreneurship Centre.
    Samplingars intrång i ett upphovsrättsligt skyddat musikverk2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 133.
    Blom, Maria
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Lenfors, Anders
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Attribution of Profits to Permanent Establishments: How Should Swedish Legislation Conform to the OECD December 2006 Report?2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The purpose of this thesis is to establish whether the domestic legislation of Sweden is in tune with the OECD December 2006 report on the attribution of profits to permanent es-tablishments (December 2006 report) and if not how Sweden ought to conform. How to attribute business profits to a permanent establishment (PE) is laid down in Article 7 of the OECD Model Tax Convention on Income and on Capital. In December 2006 the OECD released a report on how profits (losses) are to be attributed to PEs. The report lays down the current approach on how Contracting States should interpret Article 7 and is referred to as the authorised OECD approach. The purpose of the December 2006 Report is to re-vise Article 7 in order ensure a common interpretation on the Article. The aim is to apply the OECD Transfer Pricing Guidelines (TP Guidelines), otherwise applicable on transac-tions between a parent company and a subsidiary, by analogy to PE situations.

    The profits attributable to a PE are to be decided by using a two-step analysis. Under the first step a PE is to be hypothesised as a distinct and separate enterprise. The functions performed, assets used and risks assumed are to be determined and attributed to the rele-vant parts of the enterprise. In order to do this the economic ownership of assets is to be regarded. According to the OECD the functions performed by the people working within a PE, the significant people functions (SPF), are decisive when attributing assets and risks. To support the use of assets and the assumption of risks a PE is to be provided with a proper amount of “free” capital. Under the second step of the analysis a fair share of the entire enterprise’s profit is to be attributed to the PE. The actual amount of profit is to be established by performing a comparability analysis and by thereafter applying different transaction methods, using the method that best expresses an arm’s length price to the dealing at hand. To calculate a proper profit a PE shall be allowed to deduct interest.

    Sweden does not have much legislation concerning transfer pricing and there is hardly any legislation concerning PEs. There are no specific provisions in Swedish law on how to at-tribute profits between a head office and a PE. Furthermore, there are only a few judge-ments and no official guidelines regarding the attribution of profits to PEs. According to the domestic legislation of Sweden the amount of attributed profit shall be determined on the basis of separate accounts. The existing guidance in Swedish case law is not in tune with the authorised OECD approach. Swedish courts have ruled contrary to the authorised OECD approach when it comes to attributing “free” capital to a PE, allowing for deduc-tions of internal royalty payments and for recognising internal interest dealings. Further-more, a transfer of assets from a Swedish head office to a foreign PE has under certain cir-cumstances not been considered a taxable event. Since Sweden has not officially imple-mented any new legislation and the courts have not Stated any new principles regarding the attribution of profits to PEs it is unlikely that new concepts as the authorised OECD ap-proach will be adhered to at present time. In order to comply with the authorised OECD approach Sweden would need to introduce some new legislation.

    We suggest that Sweden implement a Section in its domestic legislation based on the authorised OECD approach. If Sweden adopts our proposed Section it would provide for a more unitary and consistent international approach and a needed certainty for enterprises on the treatment of PEs for tax purposes.

  • 134.
    Blomqvist Zampi, Martina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Avbrott i elöverföringen: en analys av rättsförhållandet mellan elhandelsbolaget och konsumenten mot bakgrund av bestämmelserna avseende konsumentens avtalsbrott2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Electricity supply is one of society's most vital functions and electricity is daily consumed by consumers. To be supplied with electricity the consumer must enter into a contract agreement with the electricity trading company. The contract imposes the consumer to pay for the consumed electricity. If the consumer neglects to pay the electricity trading compa-ny may be, in accordance with chapter 11 The Electricy Act and the contract, entitled to discontinue the electricity transmission. Before the company terminates the electricity transmission certain conditions must be met. These conditions are part of the consumer protection on the electricity market and consequently the electricity trading company is hindered from taking unfound disconnection. This protection consists of a set of condi-tions and for the disconnection to be justified all of those conditions must be met. An ex-ample of a condition that hinders the electricity company from pursuing disconnection is if the Social Welfare Board agrees to take on the liability for the electricity debt. In reality on-ly some economically vulnerable consumers are going to be affected by the provisions re-garding disconnection of transmission of electricity. In such cases the Social Welfare Boards’ commitment to pay is crucial for the consumers’ right to continuing consuming electricity. The Social Welfare Board grants the financial assistance as a last possible resort. Therefore only some of the most financially vulnerable consumers will be able to retain electricity, while others are deprived of this right.

    The Electricity Trading Company’s right to disconnect the transmission of electricity is en-sured already by law which means that the contract is superfluous. The Contracts’ basic function is to ensure that the consumer pays. Therefore the consumers’ obligation to pay should in an explicit manner be legislated.

  • 135.
    Blomqvist Zampi, Martina
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Bör regeln om anvisad leverantör revideras eller rent av avskaffas?: - Om avtalsslutet, kravet på garanterad elleverans och den s.k. supplier centric-modellen på elmarknaden2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 136.
    Bohlin, Christoffer
    Jönköping University, Jönköping International Business School, JIBS, Commercial and Tax Law.
    Beskattning vid återbetalning av villkorade aktieägartillskott: - Ett hot mot rättsäkerheten?2011Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The Main problem formulation of this thesis is to investigate whether taxation in a situa-tion of refunding of a conditional shareholder´s contribution can stand in contradictory to the principle of legal security. Fundamentally is a case, named RÅ 2009 ref. 47:2. In the case the court decided to conform to the tax avoidance act on the situation of refunding of the shareholder´s contribution. The consequence of that was that the part-owner in the case got taxed as it received dividend from the company instead of refunding of the share-holder´s contribution. The Judgment by the court will be investigated in order to clarify whether it can stand in contradictory to the principle of legal security.

    In the courts judgment in the case there are several interesting aspects. Firstly because it set outs how the repressive method against tax avoidance are being used in case law. With the use of the method a higher level of understanding of the area of tax avoidance can be ob-tained, together with a higher grade of predictability in situations of tax avoidance and simi-lar situations. The court also conforms to the tax avoidance act on the situation. This con-form is of fundamental importance as it gives guidance of the appliance of the tax avoid-ance act.

    What have been investigated and concluded is that the courts judgment in the case RÅ 2009 ref 47:2 cannot be regarded as contradictory to the principle of legal security. As the court both has legislative support in the act of tax avoidance as well as in the case law, I find their decision as from an objective perspective legally correct. 7

    However in the judgment it is unfortunate that the court in their motivation to their deci-sion lacks certain information. That is the kind of additional information that could be meaningful in order to predict future judgments by the court within the area.

  • 137.
    Bola, Madeleine
    Jönköping University, Jönköping International Business School.
    Bolagsverkets krav vid registrering av filial: En studie om huruvida Bolagsverkets krav på behörighetshandlingar vid registrering av filial är att anse som otillåten diskriminering enligt EU-rätten2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    En av de centrala friheterna som erbjuds till medborgare och företag inom EU är fri rörlighet för personer, i vilken etableringsfriheten inbegrips. Denna rätt till fri etablering finns stadgad i fördraget om europeiska unionens funktionssätt. Genom icke-diskrimineringsprincipen i artikel 18 fördraget om europeiska unionens funktionssätt uppställs ett förbud att diskriminerna på grund av nationalitet inom EU. Rätten till fri etablering inom EU är inte en ovillkorlig frihet. Etableringsfriheten får inskränkas om inskränkningen kan rättfärdigas, vilket kan ske om fördragsreglerna tillåter en det eller om inskränkningen klarar det test som EU-domstolen skapat via dess praxis.Ett EU-företag kan välja mellan olika etableringsformer när en etablering i Sverige ska genomföras. Filial är en typ av sekundär etablering som innebär att utländska företag bedriver näringsverksamhet genom ett avdelningskontor med självständig förvaltning. När ett EU-företag avser att etablera sig via filial i Sverige ska en anmälan om registre-ring tillsammans med bevis att företaget är behörigen bildat och registrerat (registre-ringsbevis) inlämnas till Bolagsverket. Bolagsverkets kräver att registreringsbeviset ska inlämnas i original. Detta är ett av Bolagsverket självt uppställt krav som inte tydligt framgår vid genomläsning av den svenska filiallagstiftningen och som kan tänkas skapa problem vid filialetablering.I denna uppsats presenteras EU-företags rätt till sekundär etablering via filial. EU-rätten på etableringsfrihetens område beskrivs och det gör också den svenska filiallagstiftning-en, i vissa delar. Frågan ställs huruvida Bolagsverkets krav på registreringsbevis i origi-nal, vid EU-företags etablering via filial utgör en otillåten diskriminering enligt EU-rätten. Frågan erhåller svar i uppsatsens analys.

  • 138. Bonadio, Enrico
    et al.
    Lucchi, Nicola
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    How Far Can Copyright Be Stretched? Framing the Debate on Whether New and Different Forms of Creativity Can Be Protected2019In: Intellectual Property Quarterly, ISSN 1364-906X, no 2, p. 115-135Article in journal (Refereed)
    Abstract [en]

    This article expands on whether copyright protection may be available for certain new and non-conventional works as diverse as graffiti, sports movements, DJ sets, culinary presentations, jokes, magic tricks, works created by artificial intelligence and engineered DNA. The potential expansion of copyright in a knowledge-based society is a relevant and topical subject at the moment also in light of the current scholarly and policy debates on the modernisation of copyright rules in many countries, including the EU and US. The issue of whether copyright can protect certain new and non-traditional products of human ingenuity is here addressed by carrying out a specific-work-related analysis of core tenets of copyright laws, including copyrightable subject-matter, originality, fixation and authorship requirements, the functionality exception as well as morality and public policy provisions.

  • 139.
    Bondeson, Johan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Den nya expertskatten: Innebär de nya reglerna en ökad förutsebarhet för personer i nyckelposition?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inom ramen för den svenska inkomstskattelagen finns en expertskatt som ger möjlighet för svenska företag att anställa utländska experter som kan beviljas skattelättnader. 2001 infördes en expertskatt för experter, forskare och nyckelpersoner. Syftet med reglerna var att företag skulle kunna attrahera personer med spetskompetens och ge Sverige tillgång till ny teknologi och kunskap.

    Expertskattereglerna kritiserades för att ha en bristande förutsebarhet, vilket innebar att företag inte visste när reglerna om expertskatt skulle bli tillämpliga. 2012 infördes regler som innebär att personer som tjänar över två prisbasbelopp per månad automatiskt är kvalificerade för expertskatt. Fortsättningsvis finns möjlighet att kvalificera sig för expertskatt enligt reglerna från 2001. Uppsatsen syftar till att besvara frågan om de nya reglerna från 2012 har ökat förutsebarheten för yrkeskategorin nyckelpersoner. I uppsatsen lyfts även fram viss problematik som finns trots den nya regeländringen från 2012. Lagstiftningen studeras för att se skillnaden mellan 2001 och 2012 års expertskatteregler. Genom förarbeten ses vilket syfte som finns med reglerna. Praxis från innan 2012 presenteras och det analyseras om rättsfallet fått ett annat utfall med nuvarande regler.

    Om reglerna från 2012 studeras tillsammans med förarbeten ses att reglerna är mer objektiva och lättare att bedöma för ett företag. Det innebär att förutsebarheten för personer i nyckelposition har ökats genom att 2012 års expertskatteregler infördes. Fortfarande finns problematik kvar kring expertskattereglerna. Det grundar sig i att reglerna från 2001 och den nya regeln från 2012 ska tillämpas parallellt. Därmed finns stora skillnader för vad som krävs för att kvalificera sig för expertskatt. En alternativ lösning är svår att finna utan det mest fördelaktiga alternativet är att utveckla praxisen kring reglerna från 2001.

  • 140.
    Bondeson, Johan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Generations- och ägarskifte i ett fåmansföretag: Hur påverkar de nya lagändringarna ett generations- eller ägarskifte?2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    From 1st of January 2014 new rules regarding closely held corporations and its owners

    were put into place. The changes were carried out because the rules were claimed to overcompensate

    large closely held corporations with many employees. The purpose of the thesis

    is to analyse if and in what way the new 3:12 rules affects a shift of generation or owners.

    The new 3:12 rules introduced rules regarding an increase of the salary-based amount, a

    lowering of the limit to be able to use the salary-based amount and a definition of the term

    subsidiary. To execute a shift of generation or owners different types of methods are used.

    The methods that are described within the thesis is a shift through a pure gift, gift in combination

    with dividend, a direct sale of the company or a sale of the company through a

    limited liability company to a price below the market value or at the market value.

    The new 3:12 rules affect a shift of generation or owners mainly through the change of the

    increase of the salary-based amount. This change improves the possibility for an owner in a

    closely held corporation to create a high-unused salary amount. This has positive effects

    regardless of which method that are used in the shift of the company. Through the expected

    higher unused salary amount of the owner, a larger share of dividends or capital

    gains are taxed at a low rate.

    The new rules has not addressed the problem that there are differences regarding a shift of

    generation and a shift of owners when it comes to the possibility to get the qualifying period

    of five years to start running. The new 3:12 rules have affected a shift of generation or

    owners with mainly a positive effect. It is existing owners of closely held corporations who

    have benefits from the new rules, because more money is left after the execution of the

    shift.

  • 141.
    Borgström, Ingrid
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Andersson, Stefan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Concept of Commensurate with Income: Retroactive adjustments and the arm's length standard2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This master’s thesis deals with the transfer pricing of intangibles and focuses on the U.S. standard commensurate with income. This standard has been accused of being incompatible with the overriding principle of transfer pricing, the arm’s length standard, and is not endorsed by the OECD. Recent developments on the topic include the introduction of a similar provision in Germany. The purpose is to evaluate the standard’s compatibility with the arm’s length standard and to establish the current position of the concept of commensurate with income.

    To meet this purpose the thesis first describes the inherent problems surrounding transfer pricing of intangibles as well as provides a background to transfer pricing in the U.S. The focus then shifts towards the history, application and criticism of the commensurate with income standard. The thesis also gives an account of the OECD’s and Germany’s positions on the matter. In the final analysis the compatibility with the arm’s length standard is examined from two angles; the commensurate with income standard’s valuation approach on one hand and its use of hindsight on the other.

    The commensurate with income standard uses an income approach to valuation of transfers of intangibles instead of the market approach recommended by the OECD. This may lead to overvaluation of intangibles and is not strictly in line with the arm’s length standard. The German commensurate with income provision is more in line with the market approach and is therefore more compatible with the arm’s length standard in this aspect.

    The commensurate with income standard allows adjustments to transfer prices with the benefit of hindsight. The actual income from a transferred intangible is thus used as evidence as to whether or not the original transfer price was set reasonably. The OECD is of the opinion that only information known at the time of the transfer should be used, but makes an exception for the particular situation when a tax authority can prove that unrelated parties would have adjusted transfer prices retroactively. The point made here is that the commensurate with income standard places the burden of proof on the taxpayer, while the OECD places it on the tax authority. This allows the OECD to stay true to the arm’s length standard, while the U.S. and Germany deviates somewhat from it.

    However, there is no exact manner in which to define the arm’s length standard, and even the OECD deviates from it more or less. The commensurate with income standard may be one step further away from the purest definition of it but not a complete deviation. The German version of commensurate with income manages to target the same problem while staying closer to the arm’s length standard. Germany has thereby found a middle way and might hold the solution to finding a consensus between the OECD and the U.S.

  • 142.
    Borin, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    En studie av regleringsteknik i amerikansk och svensk bolagsrätt: Särskilt om LLC, inc och AB2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    There are a number of different types of business entities in Swedish company law. The Swedish “aktiebolag” is the sole type of business entity which provides limited liability for the owners. That is a likely reason for its popularity. The Swedish Companies Act has received a lot of criticism for not being suited for smaller companies, which comprise the majority of companies in Sweden. The criticism is based on the fact that the law imposes administrative burdens especially on privately held companies, and that the law is complicated. There is significant value for Sweden to have different forms of business entities with varying regulation technology. Instead of making massive changes to the existing enteties and Company Act and potentially complicating the entity even more, it would be easier to introduce alternatives to the existing forms of business entities.

    This thesis studies the regulation technology behind the U.S. business associations known as LLC’s (Limited Liablity Companies) and Corporations in comparison to Swedish private limited liability companies (aktiebolag). Three basic theories of law are available to the legislature: permissive, presumptive and mandatory rules. Alongside them, there are also some basic legislative techniques and interpretation techniques that needs to be taken into consideration. The legislature should also consider certain desirable features to prevent deficiencies in the law.

    Corporations and “aktiebolag” are designed to suit the larger companies. Both laws contain more standardized and mandatory rules than an LLC does. The U.S. statute for LLC’s is primarily designed for smaller companies. Given that an LLC does not need standardization and that the owners can easily make changes to it, the contract can be tailored to suit the specific company’s needs. Based on this, the conclusion of this thesis is that the LLC-style business entity is an attractive alternative as a new option for Swedish businesses. Sweden’s business acts should be inspired by regulation technology of the legislation for LLC’s and Corporations.

  • 143.
    Borin, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gynnar Sverige missbruk av visstidsanställning?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the European Union and in Swedish labor law, permanent employment is the main goal for employment of workers. An exception to that rule is temporary employment. The Swedish rules relating to temporary employment have undergone several changes since the Employment Protection Act was implemented in 1974. The last reform in 2007 has received criticism by respondents for not following the Union directive on fixed-term work, which went into effect in 2001. In 2010 the European Commission opened an infringement case against Sweden, after a complaint from a Swedish employees’ organization. The Commission argues that Sweden has not taken the directive on fixed-term work into account sufficiently in its last reform. Therefore, in the spring of 2011, the Swedish government published a department investigation regarding further modification, taking the provisions for temporary employment in the Employment Protection Act into consideration. The department investigation stated that the purpose of the legislative changes is not to change the legal situation, but to clarify the legal position with respect to the fixed-term work directive. The proposal for legislative change is in regards to the directive’s requirements to prevent abuse of successive fixed term contracts. An employer will not be able to combine fixed-term contracts for 5 and 6 § § in a manner that is abusive.

     

    This paper aims to examine how well the legislative changes live up to the requirements for the fixed-term in the directive. The author concludes that there is a need to extend the protection of the prohibition of abuse of fixed term contracts. However, the author considers the government’s proposal to be inferior, because it is doubtful whether it can solve the problems in question, because, for example, the directive lacks clarity and the term “abuse” is not well defined.

  • 144.
    Brandt, Ludvig
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Communication to the public: A study in light of Article 3(1) of the InfoSoc Directive (2001/29/EC)2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The intellectual property concept of ‘communication to the public’ in Article 3(1) of the InfoSoc Directive is a current issue within the EU, as the means of communication increase all the time due to the fast development of the information society. Accordingly, the CJEU has more than occasionally been instructed to rule upon this provision, as the Member States of the EU are unconfident as to how it should be interpreted. The poor guidance provided for in the preamble of the InfoSoc Directive in terms of how to construe the provision does probably contribute to this confusion.

    Article 3(1) of the InfoSoc Directive has been subject to disputes as concerns different means of communication, that is to say broadcasting, live performances, streaming and hyperlinking. Broadcasting and streaming are generally considered as communications within the meaning of the provision whereas live performances and hyperlinking have been deemed as falling outside the scope. More in detail, the most important criteria of a ‘communication to the public’ – laid down by the CJEU – suggest that the concept should be interpreted broadly, covering all transmissions and retransmissions where equipment facilitates for communications of signs, sounds or images, regardless of the means used and the nature of the place for the communication. A public refers to an indeterminate but fairly high number of people – considering the potential number rather than the exact number – not present at the place where the communication originates.

    The gap between the wording of Article 3(1) of the InfoSoc Directive and the developments carried out by the CJEU is considered troublesome since it decreases the legal certainty of the provision. A future recasting of these matters should thus contemplate the possibility to integrate the criteria laid down by the CJEU into the law.

  • 145.
    Brandt, Ludvig
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Lagrådets inverkan på genomförande av EU-direktiv i Sverige2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Lagrådet utgör en del av den svenska normprövningen. Uppgiften det har är att förhandsgranska lagförslag, för att säkerställa att de till exempel inte strider mot någon av Sveriges grundlagar. I och med att Sverige är med i EU måste hänsyn även tas till de rättsakter som EU utfärdar. Ett direktiv är ett exempel på en sådan rättsakt. Dess innehåll är bindande för medlemsländerna men det är upp till medlemsländerna att själva genomföra direktivet i sin nationella lagstiftning. Många av de lagförslag som den svenska regeringen sänder till Lagrådet handlar därför om genomförande av olika direktiv. Uppsatsen syftar till att undersöka vilken inverkan Lagrådet har på genomförande av direktiv. I uppsatsen jämförs lagrådsyttranden med propositioner för att på så vis söka svar på frågeställningen. Utredningen baseras på de synpunkter som Lagrådet anför i lagrådsyttrandena. Undersökningen pekar på att Lagrådet överlag har en stor inverkan på genomförande av direktiv. Endast cirka en tredjedel av de synpunkter som behandlats, bedöms ha saknat inverkan på den slutgiltiga lagstiftningsprodukten. Utfallet anses inte vara förvånande, då Lagrådets existens på något sätt förutsätter att det ska ha en stor inverkan. Den problematik som finns kring direktiv är att de ska genomföras inom en viss tidsram, vilket får till följd att regeringen ibland inte hinner genomföra de ändringar som Lagrådet föreslår, trots att den önskar det. Lagrådets synpunkter kan då tas i beaktande i en framtida utredning, för att där få effekt på slutprodukten. Därav förekommer också, vid ett fåtal tillfällen, en viss inverkan från Lagrådets sida.

  • 146.
    Brandänge, Martin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Behövs ett gemensamt patentsystem inom EU?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Under slutet av 1800-talet kom Pariskonventionen att förändra synen på patentoch en era av multilateralt samarbete kom att inledas.Med anledning av utvecklingen på den europeiska patentmarknaden har sedanmitten av 1900-talet betydande harmoniserande förändringar genomförts. Ettgemensamt patentsystem inom EU har dock ännu inte blivit verklighet.Svensk patenträtt har över tiden kommit att närma sig den europeiska, vilket är ettexempel på det arbete som pågår inom Europa. Inom den svenska rätten är Patentlagenav stor betydelse då internationella avtalsbestämmelser kommit att inkorporerasi denna lag.Även om ett nordiskt samarbete funnits sedan länge är det den europeiska patentkonventionentillsammans med det europeiska patentkontoret som utgjort det mestbetydelsefulla resultatet av samarbetet inom den europeiska patenträtten. I slutetav år 2009 nåddes en politisk överenskommelse gällande ett gemenskapspatentoch en gemensam patentdomstol inom EU. Huruvida denna överenskommelsekommer att utmynna i något nytt patent eller någon ny patentdomstol är dockännu oklart. Bland annat väntas ett avgörande från EG-domstolen.Det har argumenterats för att ett nytt patentsystem skulle kunna innebära ett merkostnadseffektivt och smidigt patentsystem inom EU. Samtidigt försvåras fråganslösning av de många olika viljor som finns då ett så övergripande samarbete är förhanden. Språkliga problem har varit betydande och komplicerat debatten.Vilka för- och nackdelar som skulle kunna följa av ett nytt patentsystem behandlasi denna uppsats för att svara på frågan om det verkligen behövs ett gemensamtpatentsystem inom EU. Trots de svårigheter som omgärdar frågan ställer sigmånga av de europeiska länderna positivt till ett ökat samarbete. Exakt hur dettasamarbete ska se ut har dock varit den stora frågan.Enligt min uppfattning finns det behov av ytterligare samarbete och fler förbättringarinom den europeiska patenträtten.

  • 147.
    Bratt, Johanna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Harmonisering i ljuset av mänskliga instinkter2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 148.
    Brinck, Tobias
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Underskott vid gränsöverskridande fusioner: Utgör de svenska reglerna en inskränkning i etableringsfriheten?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This Bachelor’s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act. To enjoy the rights of the rules in chapter 37 the merger needs to be qualified. The criterion in 11 § stands out as a clear obstacle for the deduction of losses and is therefore examined thoroughly. It states that the transferor company needs to be taxable for some kind of activity in Sweden immediately before the merger. That criterion is not fulfilled if the company is situated in another member state. In the Marks & Spencer case, the Court of Justice stated that a rule which hinders deduction for losses which is considered to be definitive could be a possible breach of the freedom of establishment. The Swedish rules concerning qualified mergers in chapter 37 in the Swedish income tax act was questioned in the case RÅ 2009 ref 13. The criterion stated in § 11 was discussed first by the Swedish tax board and then by the Swedish Supreme Administrative Court as a possible breach of the freedom of establishment. It is in my opinion clear that when a loss is definitive the loss should be entitled to deduction, thus the 11 § could therefore constitute a breach of the freedom of establishment.

  • 149.
    Brohmé, Hanna
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Öster, Linda
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gränsdragning vid värdepappershandel: -beskattning av finansiella- och icke-finansiella företag2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

     

    Both financial and non-financial corporations are trading in securities. It is mainly financial companies such as credit and securities companies dealing in securities. These companies are presumed to conduct securities business as they are offering clients professional asset management. Non-financial companies, such as trade and production companies also conduct trading in securities. These companies deal in securities in order to manage their own financial assets. The management can be classified as a securities business if it reaches a certain level. The thesis deals with the demarcation issue when regular asset management exceeds a certain level and turns into a securities business. The issue is of importance for companies as it leads to different tax consequences. When conducting asset management the securities will be classified as capital assets. The company will then be taxed according to certain tax rules applicable for capital assets. When conducting securities business the securities will be classified as stock assets and the company will then be taxed according to certain tax rules applicable for those assets. The demarcation issue has been developed through case law in the absence of clear rules of law in the area. It has been discussed in the doctrine that quantitative criteria were developed in case law and that these can serve as guidelines when solving the issue of demarcation. The criteria are based on the requirement of professionalism in the Swedish Income Tax Act Chapter 13 paragraph 1. Professionalism means that there should be an outward trade, to a certain extent, be stable and on a regular basis. The doctrine states that additional criteria such as the corporate charter and the companies accounting also can be of importance.

     

  • 150.
    Bromander, Sandra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Personlig lämplighet: Värderingsgrund vid rekrytering2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
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