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  • 201.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Självregleringens betydelse för skatter och tullar2000In: Självreglering inom elektroniska affärer: rapport från ett seminarium, Stockholm: IT-kommissionen , 2000, p. 66-68Chapter in book (Other (popular science, discussion, etc.))
  • 202.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skatteverket torde ha fel om skattefrihet för moms på konferenser2005In: Skattenytt, ISSN 0346-1254, no 7-8, p. 487-491Article in journal (Other academic)
  • 203.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Swedish National Report on Taxation of Cross-Border Pensions2001In: EuropeanTaxation: Taxation of Cross-Border Pensions: addressed to The 21 European Association of Tax Law Professors' Annual Conference, 2001, p. 63-73Conference paper (Refereed)
  • 204.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Tax Implications of Natural Disasters and Pollution: The Swedish System2014In: Tax Implications of Natural Disasters and Pollution / [ed] Professorerna Massimo Basilavecchia, Lorenzo del Federico, Pietro Mastellone, Wolters Kluwer, 2014, p. 77-86Chapter in book (Refereed)
  • 205.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error: Swedish National Report2014In: Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error / [ed] Lorenzo del Federico & Massimo Basilavecchia, Kluwer Law International, 2014Chapter in book (Refereed)
  • 206.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Taxation of the Digital Economy - an EU Perspective2014In: European Taxation, ISSN 0014-3138, Vol. 54, no 12, p. 541-544Article in journal (Other academic)
    Abstract [en]

    The EU High Level Expert Group on Taxation of the Digital Economy, one of the experts of which was the author, gave its Report on 28 May 2014. This article comments on the characteristics of the digital economy and the Report’s conclusions in respect of value added taxes and corporate income taxes.

  • 207.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Council Directive 69/335/EEC: Implementation of the Directive in Sweden and other matters related to Swedish taxes on the raising of capital1999In: EC Tax Review, ISSN 0928-2750, E-ISSN 1875-8363, Vol. 8, no 2, p. 129-133Article in journal (Refereed)
  • 208.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    The EU environmental tax policy: legal and economic criteria - Swedish National Report2014Report (Other academic)
  • 209.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Swedish implementation of the Council Directive 2003792/EC as regards the rules on the supply of gas and electricity2005In: International VAT Monitor, ISSN 0925-0832, Vol. 16, p. 68-Article in journal (Refereed)
  • 210.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Öresund Bridge: an Interesting Example of Tax Co-Ordination between two Member States & Five Additional Principal Matters Related to the Sixth Directive2001In: International VAT Monitor, ISSN 0925-0832, Vol. 12, p. 199-201Article in journal (Refereed)
  • 211.
    Westberg, Björn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Levin, Claes
    Lex Uggla hindrar den fria rörligheten2005In: Dagens Industri, ISSN 0346-640X, Vol. 10, no 07Article in journal (Other (popular science, discussion, etc.))
  • 212.
    Westberg, Robin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Bolag i skatteparadis: Affärsmässigt motiverad verksamhet eller skatteflykt i form av konstlade upplägg2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 213.
    Wiberg, Caroline
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Cross Border Inheritances and European Community Law: Juridical double taxation of inheritances and the free movement of capital2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

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

  • 214.
    Wiséen, Martin
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Herbertsson, Johanna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    The legality of music sampling in Sweden: Complicated issues demand complicated measures2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 215.
    Özmen, Lijbah
    Jönköping University, Jönköping International Business School.
    Lundinreglerna slopas: Vilka konsekvenser kan förväntas?2011Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

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

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

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

     

2345 201 - 215 of 215
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