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  • 151.
    Persson, Emilia
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Larsson, Nina
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Konkursgäldenärs skiljeavtal: när binder avtalet konkursboet?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this bachelor’s thesis is to investigate current law whether if and when a bankruptcy debtor’s arbitration agreement is binding towards its bankrupt’s estate and the consequences of this. The legal position is in the current situation uncertain and is solely based on legal cases; the thesis investigates therefore whether legislation or other development within the area is required.  It has been stated through legal cases that bankruptcy debtor’s arbitration agreement is binding towards its bankruptcy estate when the conflict refers to claims on law of obligations and when monitoring procedures are in question. Case law furthermore state that the bankruptcy estate is not bound by its bankruptcy debtor’s arbitration agreement in conflicts concerning law of property and rights of association. A traditional legal method has been used in order to investigate current law and a descriptive method has been used to clarify the fundamental provisions in the area. A problem-oriented method has been used in order to analyze the legal position.

    The consequences of the binding effect of the arbitration agreement towards the bankruptcy’s estate is that a creditor can, through its arbitration clause, utilize more from the bankruptcy’s estate property than the rest of the creditors, whom have not agreed on an arbitration clause. That the bankruptcy’s estate is considered forced to dispute in arbitration, even though the bankruptcy’s estate did not exist when the arbitration agreement occurred, implies that an impact between public- and civil law arises. The authors consider that the bankruptcy’s debtor arbitration clause should not be binding towards its bankruptcy’s estate. The authors is of the opinion that the case law conflicts concerning law of property and rights of association are more clear in their argument’s and development of the legal position should take guidance from these legal cases.

  • 152.
    Providakis, Johan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Det svenska CFC-regelverkets ändamålsenlighet samt dess förhållande till BEPS2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to analyse the effectiveness of the Swedish CFC rules and to problematize the current CFC rules against the actions and key considerations highlighted by the OECD's two reports on BEPS.

    BEPS is a widespread problem, which has been presented in two reports carried out by the OECD. The purpose of these reports is to lead to actions in the cross-border taxation area that are aimed at counteracting BEPS. Many countries have incorporated CFC rules into their tax systems. Some of the actions presented in the reports are designed to improve these rules. To be able to interpret these actions, some key considerations have therefore been highlighted. These are; increased transparency and exchange of information, comprehensive actions and innovative thinking and common approach and coherent rules.

    Most countries have some basic elements in common, when it comes to the structure of their CFC rules. These relate inter alia to the definition of a CFC, what kind of influence or control there should be between the resident company and the CFC company, what constitutes low taxation and what type of income that is attributable to a CFC company. In Sweden, the CFC rules are found in the 39a Ch. IL.

    The Swedish CFC rules are effective in the sense that their structural design gives them a wide scope. However, the rules can be criticised on two grounds for being outdated. The interaction between tax regimes, partly domestic and partly cross-border, is the key to solve BEPS. An update of the Swedish CFC rules’ effectiveness may therefore be a small piece in the complex BEPS puzzle.

  • 153.
    Rahnamafar, Mahabad
    Jönköping University, Jönköping International Business School.
    Val och byte av företagsform: En studie gällande skatternas roll vid val av företagsform samt de skattemässiga konsekvenserna vid ombildning av företag2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 154.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    An Overview of Consumption Tax Implications on Sales of Digital Downloads in the European Union2007In: Journal of Media Business Studies, ISSN 1652-2354, Vol. 4, no 2, p. 65-86Article in journal (Refereed)
    Abstract [en]

    This article gives an overview of the current VAT treatment in the EU of digital donloads of films, audio, text, and other media provided by established as well as non-established companies to taxable and non-taxable persons. Four specific issues are discussed; the classification of electronically supplied services, an overview of who may be regarded as a taxable person, the definition of fixed establishment and where electronically supplied services are deemed to be supplied. Proposed changes of the VAT treatment for established companies and their possible effects are also evaluated in relation to the last issue.

  • 155.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fler turer kring mervärdesskattedirektiven och elektroniskt tillhandahållna tjänster2006Other (Other academic)
  • 156.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förhandsavgöranden av EG-domstolen: ett svenskt perspektiv2001In: IUR-Information: Institutet för utlänsdk rätt, no 5/6, p. 4-9Article in journal (Refereed)
  • 157.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förslag från kommissionen gällande omarbetning av sjätte mervärdesskattedirektivet2004Other (Other (popular science, discussion, etc.))
  • 158.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förändringar att vänta för mervärdesbeskattningen av finansiella tjänster och försäkringstjänster2006Other (Other (popular science, discussion, etc.))
  • 159.
    Rendahl, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kommissionen föreslår en förlängning av direktivet för elektroniskt tillhandahållna tjänster2006Other (Other academic)
  • 160.
    Robakov, Jevgeni
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Societas Europaea: Analysis of adoption and practical functioning2007Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Due to constant expansion of the European Community, the harmonization in the fields of European company law and development of internal European market have emerged into considerably bigger and more complex issues. Aspects of corporate mobility, having a direct simultaneous connection to the right of freedom of establishment, have been one of the most problematic spheres for reaching international consensus. Despite numerous directives adopted by Member States (MS) European undertakings continue to be regulated by national legislations. The idea of a common European limited liability company, sc. Societas Europaea (SE), was put into process of realization in order to facilitate the internal trade and to help multinational companies to obtain legal certainty and trans-European character by rising above the variety of national legislations. Furthermore, the SE was to make cross-border enterprise management more flexible and less bureaucratic and to help improving the general competitiveness of Community enterprises.

    The process of formation of the European Company Statue took over forty years and the result of the final adoption turned out to be something completely different from the es-sential idea of the European Company. Due to the historical, socio-political and legal dif-ferences MSs had difficulties with compromising on the majority of aspects and instead of one common SE form, the Community had basically adopted 28 different alternatives, loosing the original valuable supranational character. The strongest advantage of the SE are the rights conferred to it by the Regulation. The frequent use of renvoi technique undermines this aspect of SE’s precedence over national legislation. The true potential of the European Company remains thus highly theoretical and the current shape of the SE presents only a weak alternative to the national corporate forms of the MSs.

    A European Company cannot be freely incorporated solely by investment of private capi-tal. There is a need for existence of at least two legal enterprises which furthermore must fall under the scope of different national legislations. In other words in order to create an SE, the definite cross-border element between companies at hand must be visible or can be identified. It can be formed by means of merger, creation of a holding, incorporation of a subsidiary or conversion. The subscribed capital for the SE shall at its minimum equal €120 000. The Council Regulation on SE provides a flexible management regime, permit-ting companies to choose between two administration systems (one-tier/two-tier) that exist in the Community. The issues of employee involvement are regulated in separate directive that is a supplement to the Regulation.

    Despite the recent developments of freedom of establishment through the case-law, the matter remains utterly complicated. The SE may seem on one hand as a logical solution, being able to incorporate in different MSs, to merge or to form a holding without burden-some processes of winding-up and re-incorporation. On the other hand the Regulation re-stricts the mobility of the SE by provisions prohibiting location of registered and head of-fice of the company in different MSs, depriving it thus from one of the basic Community freedoms. Prudent attitude to mobility and aspiration to protect national interests have partly diminished essential advantages of the SE. It appears to be impossible to conduct business in one MS while being registered in another. Possible amendments are awaited shortly, but so far the SE has definitely not achieved many of practical goals considering mobility and has fulfilled very few of its important theoretical expectations.

    National perspective on the adoption of the SE seems to be relatively positive, accepting the theoretical advantages of corporate mobility, options of structure and management and possibility to obtain an essentially European trademark. However, there is also an amount of skepticism addressed to deficient practical functioning due to the lack of uniform legislation. European organizations and companies tend to have a slightly more cautious and restrained approach. The idea of a European Company is praised more for its genuinely European character. Representatives for established SEs prefer to talk about internationalization of trade, European recognition, enhanced competitiveness and market integration, while very little speaks about the true practical potential. The SE is furthermore often observed as a useful but still mainly theoretical legal instrument, playing an indispensable part in the overall development of European company law.

    Political motives seem to be considerably heavier while discussing the question of necessity of adoption that later attracted so little interest. Additionally, the basic idea of the SE also seems to include definite measures for general European unification, granting SE the symbolic value of commonly European enterprise. Consequently, failing in purely practical application in the absence of a clear need for common limited liability company, the SE has its theoretical and crucially important socio-psychological purposes.

  • 161.
    Rudelius, Linda
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Scope of Marks & Spencer: The applicability to permanent establishments2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The European Union (EU) is built on the principle of freedom of establishment, meaning that companies have the possibility to establish themselves as a company or by setting up a secondary establishment in other Member States. This right has been confirmed by the European Court of Justice through case law.

    A basic feature in domestic tax legislation is that losses are allowed to be set off against profits when calculating the tax liability of a company. At the moment cross-border loss compensation within the EU is restricted, unfeasible or just accepted on a temporary basis. This lack of recognition of loss-offset gives the fact that double taxation may occur and claims form two or more national tax systems leads to uncertainty in the way a company will be taxed. Depending on whether the secondary establishment is a subsidiary or a branch, the rules relating to loss compensation differs.

    Taxation of secondary establishments is based on the principle of whether or not they are considered as a resident or a non-resident of the state. In regards to taxation of secondary establishments, the PE is considered to be a non-resident and a subsidiary considered to be a resident. However, the European Court of Justice approach of non discriminatory treatment and equal treatment that has been developed and seen in the history of case law leads to the question if the Marks & Spencer ruling that concerned secondary establishments in form of subsidiaries can be applied to permanent establishments.

    The most vital difference between a subsidiary and a permanent establishment is connected to the taxation of the two. The subsidiary is considered to become a resident of the establishing state while the permanent establishment is seen as a non-resident. This legal difference between the two leads to different treatment under tax law. Taxation under a tax treaty leads to the situation where one of the contracting states will either credit or exempt the income deriving from the permanent establishment. Permanent establishments are often taxed under the method of exemption.

    In the Marks & Spencer case it was held that losses and profits were two sides of the same coin. Applying this statement to permanent establishments gives the notion that if a contracting state exempts an income, there will be a set off of the symmetry of having losses and profits within the same tax system. This lead to the fact that if applying the Marks & Spencer ruling on permanent establishments that are taxed under the exemption method, allowing terminal losses to be taken into account at the head office will set off the symmetry. Therefore it can be considered as the Marks & Spencer ruling shall not apply to permanent establishments.

  • 162.
    Rundén, Emelie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gemenskapsinterna förvärv: Har Skatteverkets dokumentationskrav konstitutionellt stöd?2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Gemenskapsinterna förvärv är ett uttryck för handel mellan näringsidkare i olika medlemsstater inom Europeiska gemenskapen (EG). Enligt huvudregeln i mervärdesskattelagen (1994:200) (ML) ska ett förvärv beskattas i ursprungsstaten, varifrån transporten påbörjas. Vid gemenskapsinterna förvärv finns det dock speciella regler framtagna för beskattningen, i syfte att undvika dubbelbeskattning. Reglerna innebär att säljaren blir undantagen från skatteplikt i dennes etableringsland medan köparen beskattas för förvärvet i sitt etableringsland.

    Den svenska lagstiftningen anger att för att ett gemenskapsinternt förvärv ska undantas från beskattning måste varan transporteras av säljaren, köparen eller någon för deras räkning från ett EG-land till ett annat. Vidare måste köparen vara registrerad som skattskyldig till mervärdesskatt i ett annat EG-land än det som varan utgick ifrån. För att detta ska vara möjligt krävs dock att transporten ut ur ursprungslandet kan styrkas. Sedan 1993 finns det inte längre några fysiska tullkontroller som kontrollerar vilka varor som rör sig över landsgränserna. På grund härav har Skatteverket uppställt krav på dokumentation som ska kunna frambringas för att undanta det gemenskapsinterna förvärvet från beskattning. Syftet med uppsatsen är att undersöka huruvida dokumentationskraven har konstitutionellt stöd och om de är förenliga med den skatterättsliga principen om neutralitet, samt om Skatteverkets rekommendation om att debitera mervärdesskatt som en försiktighetsåtgärd utgör ett hinder i den fria rörligheten.

    För att en bestämmelse ska anses ha konstitutionellt stöd krävs att det, enligt legalitetsprincipen, finns grundlagsstöd för bestämmelsen. Handlingar från Skatteverket får inte innebära en skärpning av en lagregel, eftersom de då riskerar att strida mot legalitetsprincipen. Dokumentationskraven utgör en otillåten utvidgning av lagtexten varför de inte kan sägas ha konstitutionellt stöd. För att en bestämmelse inte ska strida mot neutralitetsprincipen får olika handlingsalternativ inte innebära olikartad beskattning. Då det är olika svårt att frambringa tillräcklig dokumentation för att ett gemenskapsinternt förvärv ska kunna undantas från skatteplikt, beroende på vilket sätt en näringsidkare väljer att transportera varan, är dokumentationskraven inte förenliga med den skatterättsliga principen om neutralitet.

    Vidare utgör skatteverkets rekommendation om att, vid osäkerhet huruvida köparen kommer transportera varan ut ur landet, debitera mervärdesskatt på fakturan som en försiktighetsåtgärd en inskränkning i den fria rörligheten vilken inte kan rättfärdigas på grund av inbringandet av skatteintäkter till medlemsstaterna.

  • 163.
    Sager, Hosam
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Jämförelse av upplysningsskyldighet vid fastighetsköp respektive köp av lös egendom2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to, in a comparative study, examine differences in the law concerning the obligation for a vendor to inform at real estate purchase and purchase of movable property. The thesis shall also examine whether the differences are justified for the vendor of goods.

    A provision that refers to the seller's obligation to inform doesn’t exist in ch. 4 JB. The legislative history shows that the buyer’s obligation to inspect is the basis for the allocation of liability and that there isn’t a general obligation for the vendor to inform. In NJA 2007 p. 86, it was considered justifiable to depart from the usual risk allocation and impose a real estate vendor an obligation to inform, which seems to be general.

    The case mentioned above draws parallels with the contractual term of 19 § 1p. (2) AvtL, which gives a certain degree of obligation to inform. In doctrine, it’s debated whether the vendor in some situations should have such an obligation. After the ruling in NJA 2007 p. 86, an obligation to inform alongside AvtL’s rules on invalidity has now been established.

    With regard to legislative history, case law and doctrine examined concerning 19 § 1p. (2) AvtL, it can be concluded that there isn’t a clear support that the vendor’s obligation to inform goes alongside the AvtL’s rules on invalidity. The vendor of real estate is liable now by NJA 2007 p. 86 already at the lower degree of dishonesty, which might have created a sort of discrepancy between the vendor of movable property and the vendor of real estate.

    My overall conclusion is therefore that the current differences created in the law regarding the vendor's obligation to inform when vending goods can’t be justified, having regard to the discrepancy that emerged between asset classes and which can’t avoid to qualify as a general obligation to inform for the vendor of real estate.

  • 164.
    Sali, Arbenita
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Artikel 267 FEUF - Begäran om förhandsavgörande: Sveriges tillämpning av artikeln i jämförelse med Österrike2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Genom inträdet i Europeiska Unionen fick Sverige ett helt nytt ansvar. Den nationella lagstiftningen

    ska lämna företräde till EU-rätten och de nationella domstolarna ska tolka och

    tillämpa EU-rätten korrekt i den svenska lagstiftningen. För att detta ska kunna uppnås ska

    lojalitetsprincipen tillämpas i medlemsstaterna för att säkerställa att EU-rätten har ett effektivt

    genomslag på nationell nivå. Då de nationella domstolarna har svårigheter med tolkningen

    och tillämpningen av EU-rätten ska man rådfråga EU-domstolen genom artikel

    267 FEUF, begäran om förhandsavgörande för vägledning, detta för att EU-rätten ska tolkas

    och tillämpas enhetligt. EU-domstolen är det rättskippande organ som ska säkerställa

    att lag och rätt följs samt skapa och uveckla prejudikat som bidrar till rättsutvecklingen i

    unionen. Sverige har fått kritik från Europeiska kommissionen som anser att Sverige har

    varit mycket återhållsamma med att begära förhandsavgörande samt att de svenska reglerna

    om prövningstillstånd inte var förenliga med artikel 267 FEUF. Kommissionen ansåg att

    Sverige inte uppfyllde sina skyldigheter enligt fördraget och inledde därför ett överträdelseförrande

    mot Sverige. Syftet för uppsatsen har varit att redogöra för artikel 267 FEUF och

    betydelsen av den och svenska domstolars tillämpning av artikeln. Kommissionens överträdelsetalan

    mot Sverige och dess motiverade yttrande kommer även att tas upp, samt om

    det var att anse som motiverat. En jämförelse har även skett mellan Sverige och Österrike

    som båda inträde i EU 1995, eftersom Österrike är ett av de länder som begär flest förhandsavgörande

    per år.

  • 165.
    Sallander, Ann-Sophie
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Ömsesidiga överenskommelser enligt skatteavtal2013Doctoral thesis, monograph (Other academic)
    Abstract [en]

    The focal point of this study is mutual agreement procedures, which are found in tax treaties, and derived from Art. 25 OECD Model Tax Convention (OECD MTC). The overall purpose of the mutual agreements is to avoid international double taxation. The agreements can either constitute an alternative to court proceedings, or constitute a means for improving the functioning of tax treaties. Provisions regarding mutual agreements can be found, in various forms, in all Swedish tax treaties. Since Sweden is a dualistic state tax treaties are incorporated into the Swedish legal system by legislation. This means that the provisions regarding mutual agreements are incorporated into Swedish legislation. Legal difficulties that arise regarding the agreements are mainly due to the fact that mutual agreement procedures constitute an internationally, by the OECD, constructed phenomenon, which is to be applied on a nationally, already existing, legal system. It may hereby occur tensions and conflicts between different provisions.

    The overall aim of this study is to identify and evaluate mutual agreements from a Swedish perspective. This includes identifying a relatively unexplored area, i.e. mutual agreements and their place within the Swedish legal system. In order to meet the overall objective, three research tasks are formulated. First, which internal provisions apply to mutual agreements, and how are they to be applied? Secondly, it is examined if the Swedish legal system, regarding mutual agreements, is consistent from three evaluation criteria: the constitutional principles of separation of powers and legal competence, legal certainty aspects, and the provisions of the Vienna Convention of the Law on treaties (VCLT). If there are any inconsistences in the legal system, may these be solved? Thirdly, it is studied if the Swedish legal system, regarding mutual agreements, provides for fulfillment of the purpose of mutual agreements or if there are any legal obstacles to this.

    The thesis is carried out in the field of tax law. However, the study has an interdisciplinary approach, which means that aspects of other areas of law are considered, such as international law, constitutional law, administrative judicial procedural law, administrative law, and secrecy.

  • 166.
    Sandberg, Roger
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Abramsson, John
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Is a Delaware effect developing within the European Community?2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The inner market of the European Community is developing and as a part of this company law and the freedom of establishment are doing the same. Some of this development is carried out through case law from the European Court of Justice as well as through Community harmonisations. As this has happened some worried voices has been raised arguing that a development similar to that in the USA, known as the Delaware effect, might occur. There has been some development indicating such development; companies have made use of the freedom of establishment to seek a more favorable legislation and Member States have changed and adapted their legislations. An example is the lowering of the minimum paid-up capital for limited liability companies that has oc-curred.

    In this paper the Delaware effect is investigated in order to clarify what it is and how it has developed. This knowledge is vital to be able to se if a Delaware effect might be developing within the European Community. There has been a large discussion on the Delaware effect in the USA and it is evident from that discussion that there are scholars arguing in several directions and that it is in-conclusive whether or not the Delaware effect is detrimental to shareholders, companies and others.

    In this paper it is argued that, as it is questionable what the Delaware effect en-tails in the USA it is even more questionable to talk about a Delaware effect within the European Community. The Member States are to some extent re-stricted, due to Community harmonisations, as to what they can do in order to compete for incorporations. Companies are also hampered in their attempts to make use of the freedom of establishment, especially companies already incor-porated in a MS. It is also argued that there is a lack of incentives and possibili-ties for both Member States and companies to facilitate a competition for company law.

    Adding these components together, the preconditions within the European Community are not suitable for a Delaware effect or a European Community Delaware to emerge. The continued development of the freedom of establish-ment along with the companies increased understanding of its benefits might create incentives to seek more favorable legislations, but it is highly unlikely that a Member State will emerge to be as successful as Delaware.

  • 167.
    Sandström, Richard
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Smart designskydd: Hur och i vilken omfattning skyddas mobiltelefoner och läsplattor?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Under de senare åren har media visat på en stor konflikt mellan elektronikjättarna Apple och Samsung gällande olika immateriella rättigheter avseende så kallade smartphones och läsplattor. Ett av dessa immatrialrättsliga områden är designskydd. Frågan om hur och i vilken omfattning dessa produkter skyddas är därför aktuellt och det uppsatsen behandlar.

    Design skyddas i Sverige normalt genom Mönsterskyddslagen, men även Upphovsrättslagen kan tänkas skydda ett bruksföremåls utseende, som till exempel mobiltelefoner och läsplattor. Vid sidan av den svenska lagstiftningen finns även ett EU-rättsligt skydd från Mönsterskyddsförordningen.

    Upphovsrättslagen kan eventuellt tänkas ge skydd åt mobiltelefoners och läsplattors utseende, men rättsläget är osäkert. Det är något som författaren kritiserar då detta inkräktar på området för det normala skyddet för designskydd. Både den svenska mönsterskyddsrätten och det EU-rättsliga skydd som finns kan skydda mobiltelefoner och läsplattor. Skyddsomfånget är dock troligen inte större än att rent praktiskt skyddas produkterna endast mot rena efterbildningar.

  • 168.
    Selander, Caroline
    Jönköping University, Jönköping International Business School, JIBS, Information Centre for Foreign Law.
    The redefinition of private import of alcohol: With focus on products purchased on the Internet and the Swedish legislation2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The free movement of goods constitutes one of the fundamental principles of the European Union and entitles goods entrance to the internal market. Sweden had before 1995 few monopolies concerning the import, export, manufacturing, distribution and retail on alcohol, and had to as a result of entering EU abolish four of these. The monopoly on retail, Systembolaget, was retained, and is still today strictly controlled by limited number of stores as well as restricted openly-hours. Systembolaget contributes an important part of the Swedish Alcohol Policy, which main purpose is to limit the accessibility of alcohol in Sweden. Another essential purpose is to prevent alcohol to reach people under the age of twenty, and this is upheld by strict age-controls when purchasing alcohol from Systembolaget.

    Lately it has been argued that the Swedish prohibition of private import of alcohol con-stitutes a restriction of the free movement of goods and in breach of Article 28 EC. The exception of such restriction is presented in Article 30 EC and allows Member States to obtain national trade barriers if a justification based on the protection of the public health could be made. The Commission is of the opinion that the Swedish prohibition constitute such a restriction referred to in Article 28 and is not willing to accept the justification to protection of the public health. The Swedish government however, is reluc-tant to remove the prohibition and argues that consumers that require a certain product can import alcohol through Systembolaget. An elimination of the ban would undermine the core purpose with Systembolaget which is to protect the public health and prevent alcohol to be distributed to people under the age of twenty.

    According to the Alcohol Act a person who has turned twenty can legally import alco-hol to Sweden when he is travelling with the goods if those products are for his personal use. A proposal has been presented to a redefinition of private import, which would in-clude situation where the buyer is not personally travelling with the goods, yet the transportation is carried out on the buyer’s behalf. Such purchases are often referred to distance purchase, and in those situations should the excise duty be laid down in the coun-try where the good was released for consumption. In distance sales the seller is respon-sible for the transportation of the goods but also to pay excise duty on the products in the country of destination.

    A redefinition of private import to include transportation made on the buyer’s behalf could create problems since there is no actual contract between the seller and the transporting-company. Problems can then arise since the seller has no possibility to control that the buyer is of the legal age or guaranteeing that the alcohol is for that person’s use

  • 169.
    Shaw, Kim
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Omvända skattskyldigheten i byggsektorn Gränsdragningen mellan vara och tjänst?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 170.
    Sjöberg, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Key transfer pricing issues arising from the transfer of an ongoing concern: A comparison between the OECD TP Guidelines and the German and the U.S. legislations2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. Even though there is no legal definition of the term , the definition of the OECD can still be said to represent the common definition of the term.

    When transferring an ongoing concern or a function the three approaches are all that it should be given a value that independent enterprises under similar circumstances would agree upon. Besides some particular cases, the OECD and German approach is that the function, assets and risks should be aggregated when determining the arm’s length price. The approach of United States is somewhat different, where an aggregation of the transactions is not always the case and goodwill and going concern value are not subject to the transfer pricing legislation.

    The comparability approaches and the transfer pricing methodologies of the three are is very similar, where some factors should be taken into account when determinign the comparability between two transactions and with the selection of the most appropriate transfer pricing method applied to the transaction. The comparable uncontrolled price method should be seen as a primary transfer pricing method, and if it is not possible to find comparable transactions or to make reasonable accurate adjustments the profit split method should be applied. The hypothetical arm´s length test is the method that would be applied in such case according to the German legislation. The selection of which valuation method to apply to the transfer depends on the facts and circumstances of the transfer.

  • 171.
    Sjöberg, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Permanent Establishment: With respect to attribution of income and the question of documentation of internal dealings2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In 2008 the Committee of Fiscal Affairs of OECD published its report on profit attributable to a permanent establishment. In 2010 article 7 of the OECD model tax convention was reformed, and the report was revised to better conform to the article.

    The authorised OECD approach is that a permanent establishment is a separate and independent entity, engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through other parts of the enterprise. The approach is built on a two step analysis, the first is a functional and factual analysis and the second is determining the income of the permanent establishment. The authorised OECD approach is that the Transfer Pricing Guidelines should be applied by analogy in transactions between the permanent establishment and the rest of the enterprise.

    The Swedish Income Tax Law has the view that the permanent establishment is a separate and independent entity. The Swedish approach is a two step analysis; the basis is the accountings of the enterprise adjusted for internal dealings, and the second step is a functional analysis. The Swedish law does not allow allocation of “free” capital to a permanent establishment, nor does it allow a permanent establishment to deduct royalty payments to other parts of the enterprise. The Swedish provision regarding documentation of transactions between enterprises with economic interest in each other does not apply to permanent establishments.

    For reasons of certainty and predictability, the best thing would be for the legislator to reform the Swedish Income Tax Law. Seeing that a permanent establishment is obliged to have its own accounting, the burden and cost of obliging it to document internal dealings would not be that big.

  • 172.
    Snihs, Lina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fastighetsmäklarens upplysningsplikt:  Avseende omfattningen av upplysningsplikten gentemot köparen, med inriktning på fysiska missförhållanden hänfört till fastigheten 2012Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    When selling a property there is much information, in regards to the property’s physical standard, which should be discussed between the parties; the realtor, the buyer and the property owner. In relation to the buyer and the property owner, the realtor will be known as a loyal, independent person that carries expert know-ledge in regards to selling property. Therefore the realtor should carry the liability to inform the buyer about physical errors according to the property, that has been found, or for some other reason will be known, or if there is a reason to suspect an error, that can be of  importance to the buyer. The focus point of this thesis is the magnitude of the realtor’s liability to inform the buyer on physical errors, according to FML 16§ 3st., and to examine what kind of physical errors that the buyer have the right to be informed of. Because if the realtor do not respect the obligations according to FML 16§ 3st., legal sanctions will be given. The author will also examine if the legal rule, FML 16§ 3st., is predictable and appropriate. To examine the magnitude of the realtor’s liability to inform the buyer on physical errors, the legal relation between the buyer and the property owner has to be taken into account according to JB 4:19§. The fact that the realtor also carries a responsibility to submit to good faith and fair dealing will also be interesting. The principal legal issue will be based on the unclear preparatory work, regarding to FML (2011:666) 16§ 3st., and the magnitude of realtor’s liability to inform the buyer on physical errors. Furthermore, there is no case law given by the Swedish Supreme Courts, and that is one more reason why the area is so hard to apply. The legal position will therefore stay unclear, according the realtor’s liability to inform the buyer about physical errors of the property.

  • 173.
    Svanström, Joakim
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    De nya löneunderlagsreglerna: Uppfyller lagstiftaren sitt syfte2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master’s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation. The thesis also analyses the alternative legislative proposals that has been proposed in the preparatory work and by the respondents.

    The author concludes that it is questionable whether the premise that the legislature assumes reflect reality. The legislative amendments also gives close companies with a large number of shareholders incentives to restructure into smaller units. The amendments does however have positive taxation effects on shareholders in smaller close companies, with salary details less than 60 income base amounts. The conclusion is that it is doubtful whether the legislature’s purposes are met, since the legislative amendments has consequences that are difficult to predict. The alternative legislative amendments that has been proposed appears clearly more predictable and offer a flexibility that the current legislation does not provide.

  • 174.
    Svensson, Linda
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gränsdragningen mellan hobby och näringsverksamhet: med inriktining på hästsport2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Gränsdragningen mellan hobbyverksamhet och näringsverksamhet har under senare tid blivit särskilt uppmärksammad i frågor rörande hästhållning då det länge saknats en enhetlig bedömning vid inkomstbeskattningen av sådan verksamhet. Gränsdragningen är avgörande för hur överskott skall beskattas och för reglerna om underskottsavdrag. I syfte att underlätta för likformig bedömning publicerade Skatteverket våren 2009 en promemoria avseende hästrelaterad verksamhet. Förevarande uppsats syftar därför till att undersöka gränsdragningsproblematiken med inriktning på hästsport och huruvida tilldelning av F-skattsedel innebär att näringsrekvisitet vinstsyfte anses vara uppfyllt.

    För att näringsverksamhet skall anses föreligga krävs att verksamheten bedrivs varaktigt och självständigt i vinstsyfte. För hobbyverksamhet finns ingen sådan klar definition utan istället sägs det vara en verksamhet som bedrivs varaktigt men som ej kan räknas till inkomstslaget näringsverksamhet. Tidigare gällde att innehav av en häst alltid innebar hobbyverksamhet, medan innehav av tre hästar garanterade beskattning i inkomstslaget näringsverksamhet. Dessa regler har nu övergivits och istället görs en helhetsbedömning av hur verksamheten skall klassificeras. Det mest centrala i bedömningen av en verksamhet med hästar synes vara vinstsyftet. Det förfaller vara så att då en verksamhet uppvisar underskott är den generellt sett att betrakta som hobbyverksamhet, medan en verksamhet som genererar vinst ofta anses uppfylla kraven för att näringsverksamhet skall anses föreligga. Därtill finns en regel som stadgar att innehav av jordbruksfastighet alltid skall beskattas i inkomstslaget näringsverksamhet, varför kriterierna på varaktighet, självständighet och vinstsyfte ej behöver vara uppfyllda vid sådant innehav. Om hästar innehas på sådan fastighet görs dock avsteg från denna regel då hästar per automatik ej anses ha naturligt samband med jordbruksfastigheten. Istället görs en objektiv bedömning i det enskilda fallet för att avgöra om hästhållning är hänförlig till näringsverksamheten.

    Den som bedriver näringsverksamhet skall ansöka om F-skattsedel. Innehavet av F-skattsedeln är avgörande för vem som bär ansvaret för såväl skatteavdrag som inbetalning av socialavgifter. För att få en F-skattsedel tilldelad ställs krav på att verksamheten bedrivs självständigt och varaktigt i vinstsyfte. Tilldelningen av F-skattsedeln är dock preliminär varför även vinstsyftet endast kan anses vara preliminärt uppfyllt. Betydelsen av detta är att innehav av F-skattsedel inte per automatik medför beskattning i inkomstslaget näringsverksamhet.

  • 175.
    Sällberg, Malin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Uttagsbeskattning och beskattningsinträde: En analys av förenligheten med etableringsfriheten2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Ever since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30. Because of this a new set of rules has arisen which regards respite of payment of the tax. The rules regarding companies who wants to establish business in Sweden is stated in chapter 20a IL. This chapter states how purchase value and acquisition cost shall be calculated when a company enters taxation in Sweden. A company who enters taxation in Sweden is taxed as if the assets have been acquired at the time of the move. The Swedish rules can be incompatible with EU law if the rules restrict the freedom of establishment.

    In the analysis of this essay the conclusion is that Swedish national rules in question are restricting the freedom of establishment, because when a company is taxed though it vacates a Member State it can discourage companies from establishing in other member states. The determination of tax of entering can also discourage establishment, therefore the Swedish national rules conflicts with EU law. The question that occurs is whether the rules can be justified. The rules regarding taxation entry cannot be justified through the justification grounds, because the rule did not have an object of public interest and the rule was not likely to achieve the objective. Exit taxation can be justified through the principle of territoriality, however, the rule did not fulfill the requirement of proportionality and where therefore not accepted.

  • 176.
    Söderlund, Mikaela
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Sjöberg, Sofia
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    De nya reglerna angående skattepliktens omfattning för personaloptioner: Är utvidgad skatteplikt den lämpligaste lösningen ur ett EG-perspektiv2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Från och med den 1 januari 2009 gäller nya regler för beskattning av förmån på personal-optioner. Anledningen till de nya reglerna är att de tidigare har ansetts strida mot EG-rätten. De tidigare reglerna innebar att en innehavare av personaloptioner vid en utflyttning från Sverige fick betala skatt på en förmån som ännu inte erhållits, så kallad avskattning. Andra länders liknande bestämmelser har underkänts av EG-domstolen i rättsfall såsom Lasteyrie och N. Det svenska Skatteverket tog efter de rättsfallen ställning i frågan och ut-tryckte att avskattning ej skulle ske, även Regeringsrätten antog samma ståndpunkt vilket nödvändiggjorde ny lagstiftning. Lagstiftaren kom fram till att enbart borttagandet av avskattningsregeln skulle kunna leda till såväl dubbelbeskattning som skattefrihet. Därför skulle samtidigt en ändring av skatte-pliktens omfattning gällande personaloptionsförmån införas. Valet gällde två olika alternativ, proportionering eller utvidgad skatteplikt. Den metod som valdes och som nu ska gälla är utvidgad skatteplikt eftersom regeringen ansåg att det var den mest ändamåls-enliga metoden samt det bästa sättet att undvika utflyttning i skatteplaneringssyfte. Flera sakkunniga uttalade i remissyttranden och artiklar att de föredrog proportionerings-metoden då det är en metod med internationell acceptans. De ansåg att användandet av proportionering skulle medföra harmonisering med övriga medlemsländers skattesystem vilket skulle öka förutsebarheten och underlätta för den fria rörligheten och effektivisering-en av EU:s inre marknad. Sverige har i och med sitt medlemskap i EU förbundit sig till att följa EG-rätten. Även om det inte finns någon harmonisering på området för direkt beskattning, måste medlems-länderna ha EG-rätten och de fri- och rättigheter som EG-fördraget garanterar i åtanke då de lagstiftar. Nationell rätt får ej göra skillnad på medborgare från olika länder, inte heller mellan en medborgare som stannar i ett medlemsland och en medborgare som flyttar ut. Den tidigare avskattningen medförde en sådan skiljaktighet och stred därför mot EG-rätten. Näringslivets Skattedelegation har uttryckt en oro att också de nya bestämmelserna kan komma att strida mot EG-rätten då de kan vara diskriminerande för de som flyttar hit och blir obegränsat skattskyldiga jämfört med de som är bosatta i Sverige och tillfälligt flyttar utomlands för att arbeta.Utvidgad skatteplikt innebär att den begränsade skattskyldigheten angående förmån av personaloption som kunnat utnyttjas innan flytt till Sverige slopas. Generell skatteplikt förall inkomst blir tillämplig även på förmån av personaloption, vilket innebär att förmån som intjänats utomlands kommer att beskattas i Sverige. Dubbelbeskattning kommer att uppstå på förmån av personaloption oftare än tidigare och ska då undanröjas genom tillämpning av skatteavtal. I de flesta skatteavtal fördelas beskattningsrätten genom proportionerings-metoden. I praktiken innebär utvidgad skatteplikt att skattskyldiga som flyttar till ett land med vilket Sverige har skatteavtal, där creditmetoden tillämpas, kommer att beskattas på hela förmånsvärdet med en skattesats motsvarande den som används på svenska förvärvs-inkomster. I det fall att den skattskyldiga flyttar till ett land med vilket Sverige har skatte-avtal och där exemptmetoden tillämpas beskattas vardera del med den skattesats respektive land har, vanligtvis blir den totala skattesatsen lägre jämfört med creditmetoden. Vi anser att regeringen har gjort ett tveksamt val av metod för utformandet av skatte-pliktens omfattning, då de än en gång väljer att avfärda proportionering som är en inter-nationellt accepterad metod. En proportioneringsmetod skulle bättre uppfylla ändamålet att varje land ska beskatta det som är hänförligt till verksamhet där och på ett mer effektivt sätt undvika skatteplanering. EU:s inre marknad medför många fördelar för Sverige och det är viktigt att effektivisera den ytterligare. En nationell proportioneringsregel skulle öka förut-sebarheten och rättssäkerheten för de som är verksamma över gränserna.

  • 177.
    Torstensson, Frida
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Erkännande och verkställighet av utländska domar2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sverige har traditionellt sett haft en negativ inställning till erkännande och verkställighet av utländska domar. Enligt 3 kap 2 § utsökningsbalken krävs stöd i lag för erkännande och verkställighet av en utländsk dom i Sverige.

    Sedan Sveriges inträde i EU, och Bryssel I-förordningens införande, har synen på domar som härrör från medlemstater inom EU förändrats. Det kan numera sägas att fri rörlighet av domar förekommer inom EU. Det leder till att Sverige erkänner och verkställer utländska domar som har avgjorts inom EU.

    Mellan Sverige och tredje land är läget ett annat. Problem uppstod då Nacka tingsrätt valde att lägga amerikanska domar till grund för en svensk dom, utan stöd i lag. Tingsrätten argumenterade för att svenska medborgare som väcker talan utomlands måste stå för konsekvenserna. I uppsatsen analyseras Nacka tingsrätts dom och om 3 kap 2 § utsökningsbalken behöver revideras.

    Efter en jämförelse av rättsfall i uppsatsen är bedömningen att Sveriges syn på utländska domar har förändrats något. Sverige bör i viss mån kunna öka samarbetet med vissa stater. Jag anser att 3 kap 2 § utsökningsbalken bör behållas med med vissa förändringar i form av undantag till huvudregeln.

  • 178.
    Truedsson, Jonas
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Jämförande reklam: Och domstolarnas syn på rättfärdigandegrunderna i förhållande till rekvisiten i 18§ MFL.2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Comparative advertising means that a product is placed against a competitor in order to compare different properties. This can be done directly, by comparing a product with a well known, named, competitor’s product, but it can also be done indirectly by promoting yourself as being “the cheapest on the market”.

    The purpose of comparative advertising is to highlight differences between marks in an objective way. Other effects are consumer enlightenment and the encouragement of competition. These effects combined with the opinion that comparative advertising should be protected by the freedom of speech and the freedom of press, compose the strongest argument for the justification of comparative advertising.

    While the prerequisites for admissibility are clearly expressed in 18§ MFL, the arguments for the justification of comparative advertising are only mentioned in various legislative history and doctrine. This means that it is up to the courts to assess their significance and strength of argument.

    Consumer information is an argument often cited in case law but rarely given as a reason to allow otherwise improper marketing. The interest of increased competition may be regarded as a somewhat stronger argument and justify some intrusions of the prerequisites in 18§, especially concerning low-cost companies. Promotional measures are not protected by TF or YGL if they are considered being of a purely commercial nature and having a purely commercial relation to the subject. Courts have ruled that when in doubt, TF and YGL has preference.

  • 179.
    Vargas Balladares, Leslie
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Henningsson, Malin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Laglottsskyddet: Ett nödvändigt skydd eller ett föråldrat system?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper deals with the legal situation surrounding the legal statutory portion. The purpose of this paper is to investigate the statutory portions function in our society, does the rule fit into today’s society? To carry out this study, the authors analyzed the legal situation accordingly to the legal dogmatic method. Emphasis has been placed especially on laws but also non-government bills and doctrine.The statutory portion was introduced in the Swedish system, as early as in the 17th century. Its primary purpose then was to ensure a heritage to the descendants’ heirs. At this time most people died at a young age and their children were often young and incapable of supporting themselves. Today, it is more unusual to leave minor children, and it its more common to die of old age with already adult chil-dren. The statutory portion, which has as a purpose to ensure that parts of the de-scendants inheritance shall rightly fall to its heirs, is found today in 7 chapter 1§ ÄB .In recent years, a large number of non-government bills and government bills has been presented with proposals for the abolition of the statutory portion. Different writers express their view on the statutory portion as outdated and that the system does not fit into our society. Those who find the statutory portion outdated also express the meaning that statutory portion stands in conflict against both property law and the descendants last will.The authors consider the need for an investigation on the matter to determine whether the legal portion is outdated and no longer fulfills its purpose, or if it still is adapted to our modern society. 

  • 180.
    Wedin, Axel
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Advanced Pricing Arrangements: Development of the Swedish legislation2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In recent years transfer pricing has become one of the most important issues for tax authorities and companies. As the area has become more complex this has lead to an increase in disputes and a need for dispute resolution procedure.

    Advanced Pricing Arrangement (APA) is the latest dispute resolution procedure and was introduced in Sweden in 2010. APAs determine a taxpayer’s future taxation of cross-border transaction by a taxpayer. Through co-operation the taxpayer and the tax authorities reach an APA that aims to avoid double taxation. The legislation is based on the guidance from the Organization for Economic Co-operation and Development (OECD) and it serves as a framework for many domestic legislations. Other countries with more experience from APAs have implemented additional guidance from the OECD in its legislation but the Swedish legislation has left some options outside.

    The Swedish APA does not allow for unilateral APAs where an agreement is concluded only with one tax authority in a cross-border transaction. In Sweden, only APAs negotiated with other tax authority are allowed. To increase legal certainty where unilateral APAs are the best or only way Sweden should implement them it its legislation.

    As the APA process is costly and complex small and medium companies cannot benefit from the advantages. In order for smaller companies to be able to take advantage of the APA program a simplified system should be implemented.

    In some countries the tax administrations also allows the APA to be applicable retrospective, referred to as roll-back. Through a roll-back taxpayers can avoid potential disputes regarding past transactions as well as the advantages from the APA for future transactions. This can be done while a taxpayer is under audit and is considered a less hostile alternative.

  • 181.
    Wedin, Axel
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Corporate mobility in the EU: Freedom of establishment for national companies2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The freedom of establishment is considered to be one of the essential freedoms in establishing the European internal market. Article 49 and 54 in the Treaty on the Functioning of the European Union (TFEU) grants persons and companies the right to set up establishments and pursue economic activity within the Member States of the European Union, the articles are however complicated and the Court of Justice has in many case explained how these articles are to be interpreted.

    A company is free to establish itself through a primary establishment in any Member State and has the right to open up secondary establishment in another Member State. This can be done regardless if this is done just the take advantage of the more favourable legislation in the first state. The transfer of the entire or parts of a company´s establishment fall  outside the scope of freedom of establishment, then national legislation determine if transfer is allowed or not. The outcome of a transfer varies widely because of the differences in national law. In some cases a company is forced to wind-up and liquidate while in other cases the transfer is allowed.  This shows that there is a need for harmonisation in the freedom of establishment for companies.

    A new distinction of transfer was introduces in the latest ruling in the Cartesio case. A company can transfer from one Member State to another if it intends to convert to a company form of the new state, however, only if the legislation of new state allows it. The Court of Justice allowed a new kind of transfer and it must now be regulated in order for companies to be able to take advantage of this increase in corporate mobility.

  • 182.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Analys: Är Högsta förvaltningsdomstolens domar om den s.k. tryckerimomsen uppenbart oskäliga?2014Other (Other academic)
  • 183.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Behövs särregler för inkomstbeskattning av utomlands bosatta personer?2005In: Festskrift till Nils Mattsson, Uppsala: Iustus Förlag , 2005, p. 489-502Chapter in book (Other (popular science, discussion, etc.))
  • 184.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Card operations related to the supply of petrol2003In: International VAT Monitor, ISSN 0925-0832, Vol. 14, p. 249-250Article in journal (Refereed)
  • 185.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Consolidated Corporate Tax Bases for EU-Wide Activities: Evaluation of Four Proposals Presented by the EU Commission2002In: European Taxation, ISSN 0014-3138, Vol. 42, no 8, p. 322-330Article in journal (Refereed)
  • 186.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    EG-direktiv om mervärdesbeskattning av elektroniskt tillhandahållna tjänster och radio- och televisionssändningar2002In: Skattenytt, ISSN 0346-1254, no 10, p. 592-604Article in journal (Other academic)
  • 187.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Exemption from VAT on supplies to Community institutions or bodies, other international organizations, NATO forces, or British forces in Cyprus2005In: International VAT Monitor, Vol. 16, p. 68-Article in journal (Refereed)
  • 188.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Golf Courses – Exemption from VAT for supplies by non-profit organizations of sporting facilities cannot be extended to profit-making organizations2001In: International VAT Monitor, Vol. 12, no 3, p. 144-146Article in journal (Refereed)
  • 189.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Hemlandsbeskattning av europeiska koncerner2001In: Skattenytt, ISSN 0346-1254, no 10, p. 554-567Article in journal (Other academic)
  • 190.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Implementering av EG-direktiv om mervärdesbeskattning av elektroniska tjänster och radio- och televisionssändningar2003In: Skattenytt, ISSN 0346-1254, no 10, p. 700-Article in journal (Refereed)
  • 191.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    International administrative cooperation and exchange of information in the area of VAT2014Conference paper (Refereed)
  • 192.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial and Tax Law.
    International administrative cooperation and exchange of information in the area of VAT2015In: VAT/GST in a Global Digital Economy / [ed] Michael Lang, Ine Lejeune, Alphen aan den Rijn: Kluwer Law International, 2015, p. 161-167Chapter in book (Refereed)
  • 193.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    IUR-information: Specialutgåva : Värderingsfrågor inom dansk och svensk skatterätt2004Collection (editor) (Other academic)
  • 194.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Leasing or letting of conference rooms etc2005In: International VAT Monitor, ISSN 0925-0832, Vol. 16, p. 141-142Article in journal (Refereed)
  • 195.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Legal Information and the Internet: Experiences and Challenges2002In: Legal Information and the Internet: Experiences and Challenges, Stockholm: Informationsteknologikommissionen , 2002, p. 59-62Conference paper (Other (popular science, discussion, etc.))
  • 196.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    National Case Law on the Letting of Parking Spaces by a Public Body2004In: International VAT Monitor, ISSN 0925-0832, Vol. 15, p. 74-75Article in journal (Other academic)
  • 197.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    New Swedish Rules on the Taxation of Non-Resident Individuals2005In: European Taxation, ISSN 0014-3138, Vol. 45, no 2, p. 77-78Article in journal (Refereed)
  • 198.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Punktskatter vad är det?2002In: Svensk Skattetidning, ISSN 0346-2218, p. 122-129Article, book review (Other academic)
  • 199.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Reduced VAT rate on literature and other reading material: Impact of the reduced rate on the neutrality of competition2002In: International VAT Monitor, ISSN 0925-0832, Vol. 13, no 1Article in journal (Refereed)
  • 200.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Rätt till ränta vid återbetalning avför högt eller felaktigt debiterad mervärdesskatt2012In: Skattenytt, ISSN 0346-1254, no 12, p. 867-870Article in journal (Other academic)
12345 151 - 200 of 215
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