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  • 251.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skattemässig särbehandling av moderbolag inom EG2003In: IUR-Information, no 10, p. 4-5Article in journal (Other academic)
  • 252.
    Gerson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    The negative harmonization process of losses in foreign EU subsidiaries: the Swedish case2011In: EC Tax Review, ISSN 0928-2750, E-ISSN 1875-8363, Vol. 20, no 6, p. 273-282Article in journal (Other academic)
  • 253.
    Ghajar, Homa
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ett europeiskt småmålsförfarande2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    On the first of August 2007, the regulation of a European small claim procedure (EU) No. 861/2007 entered into force. The regulation is however fully administered from the first of January 2009, and shall be used in all member states, besides Denmark. The small claim procedure composes only an alternative procedure to the member states existing small claim provisions. In Sweden the regulation composes an alternative to the provisions in the Act (1942:740) of procedure.

    The aims of the regulation are to simplify, precipitate and to make the handling of small claims inexpensive. It also aims to make it easier for the parties to get recognition and enforcement of judgments in the European Union. The regulation is to be used in civil law and has to be a cross-border contention. The claim cannot exceed the limit of 2 000 euro and it has to be a tribunal that carries jurisdiction.

    From a Swedish point of view, the regulation carries both advantages as well as disadvantages, a disadvantage would be the increased civil action to the common courts and it will be resource-demanding. The quantity of exequatur contention in Swedish court of appeal will most believably also increase. The main advantage of the regulation is the abolishment of the exequatur when the Brussels I, on the other hand, only set out to simplify it.

  • 254.
    Glaad, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kapitaltäckningsgarantier: Krav på avrop eller automatiskt utlösande?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.

    A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders’ equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable. A consequence of capital contribution, that automatically triggers when shareholders’ equity falls below the critical point, is that it enables for enterprises to stay at a low economic level. This is because the automatically triggered contribution keeps the economic level just as high as necessary. Thus, the enterprise does not have to perform measures that otherwise would be required, according to the Swedish Companies Act. From that follows, that such agreements enables a possibility for the board of directors to avoid legal responsibility to set up a control balance sheet, controlled by an independent auditor. This indisputably reduces the protection for creditors, which are intended to be protected by the rules in the Swedish Companies Act. Therefore, in my opinion, such contractual terms for capital contributions should not be acceptable. When a board of directors has to trigger the contribution by a call-off, they are instead obliged to define the amount before the contribution can be made. Consequently, preventing inactivity within the board of directors, which must be frequently updated with the financial situation. Accordingly these terms of contract in an agreement of capital contribution, would be more in line with the regulations in the Swedish Companies Act.

  • 255.
    Glaad, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Hardcore Restrictions on Internet Distribution under the Regulation 330/2010: The scope of Objective Justifications and the Double Negative Presumption2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This thesis examines the approach and attitude towards restrictions on internet distribution in distribution systems under EU competition law. When the Regulation 330/2010 and the Vertical Guidelines entered into force in 2010 a new level of guidance was given by the Commission on internet distribution. The Vertical Guidelines made an important contribution with its detailed rules but did also leave some questions. In the case C-439/09, Pierre Fabre Dermo-Cosmétique which came in the late 2011 the COJ gave its first preliminary ruling concerning internet distribution and two of those questions are addressed and examined in this thesis.

    The Vertical Guidelines state that distributors are generally free to use internet for sale and marketing purposes and the first question regards the scope of objective justifications for restricting internet distribution. The thesis shows that the Commission has taken a quite restrictive approach on restrictions on internet distribution which has, at least partly, been confirmed by the COJ. It is however possible to objectively justify restrictions with reference to foremost health and safety but also due to technically advanced and high quality products.

    The second question concerns the double presumption rule mentioned in the Vertical Guidelines stating that an agreement containing a hardcore restriction is presumed to infringe Art 101(1) in the TFEU by not being exempted by Regulation 330/2010 and to not fulfill the criteria in Art 101(3) in the TFEU for being individually exempted. The examination of the rule and the analyze of case law gives that the COJ does not seem to take the presumption rule into consideration in regard of internet distribution. The conclusion is however that; restrictions together with any other directly or indirectly outright bans on internet distribution must be carefully constructed and performed.

  • 256.
    Godring, Björn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Wåhlin, Lisa
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Business Restructurings and Transfer Pricing in Germany and Sweden: The concepts of profit/loss potential and indemnification2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Business restructurings within multinational enterprises (MNEs) are regular occurrences. Such restructurings are often carried out in order to increase the MNE‟s competitiveness on the market by making the supply chain and management more efficient in order to ac-quire benefits due to economies of scale. There is a risk that such cross-border business re-structurings will transfer the profit/loss potential that is associated with the assets, risks and/or functions that are transferred, to low-tax jurisdictions in order to minimize the MNEs tax burden. Germany amended its tax act in order to prevent such profit potential from being transferred out of the country. This amendment came into effect on the 1st of January 2008. The OECD, which is the normative body on the international tax arena, re-leased a Discussion Draft for the public in September 2008 with the purpose to highlight the transfer pricing aspects of business restructurings and to serve as an interpretation of the application of the Transfer Pricing Guidelines on business restructurings. In this thesis, the concepts of profit/loss potential and indemnification, as they are pre-sented in the Discussion Draft, will be analyzed. The interpretation of the OECD will then be contrasted with the German and Swedish regulation of these concepts. The OECD defines a business restructuring as a transfer including a bundle of assets, risks and/or functions which are transferred across borders within a MNE. If this transfer in-volves the shift of profit/loss potential it shall be included in the valuation of the transfer price of the transactions. The profit/loss potential shall only be included if it can be identi-fied as belonging to a specific asset, risk or function of the bundle. In Swedish legislation there is only one rule which tax authorities can use in order to adjust the income of related parties. This regulation is not a specific rule for business restructurings as such but a gener-al rule for all transfer pricing matters. Sweden has traditionally followed the OECD guide-lines and the Swedish courts and tax authorities will most likely apply the guidance set out by the OECD on business restructurings as well.

    Germany views a business restructuring as a transfer package which consist of assets, risks and/or functions which are transferred a cross borders within a MNE. The concept of business opportunities, i.e. the profit potential of the combined assets, risks and/or func-tions of the transfer package, shall be included in the valuation of the transfer package. In the valuation of the transfer package synergy effects for the MNE and location savings as a whole shall be included. This concept deviates from the view of the OECD. The OECD states that only local synergy effects and location savings shall be included in the valuation of the transfer package. The German approach leads to an inherent risk of overvaluation of the transfer package. The way of valuing the transfer package in Germany could lead to

    taxation without realization, i.e. profits that would never have been or never could be rea-lized in Germany will be taxed. This contradicts the principle of realization. The OECD, in the Discussion Draft, gives an account for the possibilities for an indemni-fication for the transferor. A business restructuring can sometimes be compared with the breach of a contractual relationship. In such a situation, associated parties would be entitled to an indemnity if independent parties would be indemnified. Such an approach will be dif-ficult to apply in practice since indemnification is closely linked to nations national com-mercial legislation. The matter of indemnifying a party shall be decided on the merits of each case, and it can thereby be complicated to formulate a general regulation. The ques-tion regarding which authority shall be competent to govern such a matter must thereby al-so be resolved.

  • 257.
    Good, Helena
    Jönköping University. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Business Restructurings: Transfer Pricing Aspects from a Distributor's Perspective - When Should Shifted Profit Potential be Remunerated?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The OECD Guidelines stipulates that a business restructuring resulting in shifted profit potential not automatically implies that compensation should be paid between the restructuring parties. This thesis examines when shifted profit potential should be remunerated from the perspective of the fictive Swedish distributor Enterprise A which is facing a business restructuring. The arm’s length principle does not require any remuneration for the mere shift of profit potential when applying the principle on business restructurings. Instead, the questions are whether there has been a transfer of something of value; or a termination or significant renegotiation of the current agreement. In the context of remuneration for shifted profit potential the questions can be rephrased to whether considerable assets and/or rights have been transferred which carry considerable profit potential that should be remunerated. And, whether the arm’s length principle requires remuneration to be paid by reference to the concept of “options realistically available”. Enterprise A’s shifted profit potential could be remunerated and thus have tax consequences if there are other options realistically available for the entity apart from entering into the business restructuring. Enterprise A’s bargain power would then have been greater and consequently the chances of being remunerated as well. Further, Enterprise A could be remunerated as a result of the shifted profit potential if the entity takes title to transferred marketing intangibles that can be identified and assessed valuable. The shifted profit potential should as well be remunerated and thus have tax consequences if the parties in Corporate Group C have included a compensation clause in their contract, and the clause can be assessed as at arm’s length when considering what independent parties would have agreed upon.

  • 258.
    Grahn, Josefine
    Jönköping University, Jönköping International Business School.
    HFDs hantering av regelkollision mellan intern rätt och skatteavtal: En analys av RÅ 2010 ref. 1122012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.

    The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case. Further analysis of the requirement "clear expression" shall take place and the basis of why the supreme administrative court justifies tax treaty override shall also be analyzed.

    The conclusion presented in this thesis initially includes problems that arise to conclude the meaning of the term "clear expression" and that application difficulties arise because the supreme administrative court did not provide further guidance of its meaning. Secondly, that the supreme administrative court justify tax treaty override occasionally since there is no constitutional or procedural obstacles for a newer internal law to expand the Swedish taxation when an already implemented taxation agreement restricts it.

  • 259.
    Grahn, Josefine
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Innovationsupphandling: Innovationspartnerskap, ett upphandlingsförfarande med genomslagskraft genemot befintliga förfaranden för upphandling av innovativa lösningar?2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The frequency of innovative procurement is currently very low in Sweden. Innovative procurement is to procure unknown solutions to a defined problem or need for which it sometimes has not yet been established on the market.  Current Swedish procurement legislation does not prevent innovation procurement, however, it limits official authorities to actively work with innovative companies to develop new solutions. Furthermore, some conflicts arise between the Swedish procurement legislation and the basic principles concerning public procurement developed under EU law, which must be considered in all procurements. Additionally, there is not a specific procurement procedure designed for innovative solutions in the current legislation.

    On the 15th of January 2014 three new directives on procurement rules were adopted with the general objective to simplify the procurement process and to make the whole system more flexible. A new procurement procedure has also arisen called innovation partnership. Innovation partnerships should allow contracting authorities to enter into long-term partnerships for the development and subsequent purchase of new, innovative products, services or public work contracts. The question is whether this new procurement procedure contributes to the improvement needed and causes the authorities to actually take the plunge and invest in innovation procurement?

    Innovations partnerships should be based on the provisions of the competitive negotiations procedure, and in principle, is applicable when the contracting authority finds it appropriate. In view of this, the author finds that there are good prospects for innovation partnerships to lead to improvements and simplifications to innovation procurements. What remains to be seen is how the legislator chooses to implement the provisions in the Swedish public procurement legislation.

  • 260.
    Granlund, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    ACTA-avtalets internetregler: Förenliga med EU:s grundläggande fri-och rättigheter?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement.

    On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU’s internal processes of the agreement began. Large protests against the agreement initiated around Europe in connection to this. The public campaigned for that the ACTA-agreement conditions regarding Internet restrict citizens’ freedoms and rights in the EU such as freedom of expression, freedom of information, privacy and data protection. After several protests and 2, 4 million signatures sent to the European Parliament, an uncertainty to the agreement arose among the EU institutions and national authorities. This caused that the European Commission sent the agreement to the European Court of Justice for a judgement.

    The question is whether or not the ACTA-agreement conditions, that will ensure the protection of intellectual property rights on Internet, are compatible with the EU’s fundamental freedoms and rights. In the following thesis the ACTA-agreement will be analysed to see if the agreement will restrict European citizen’s fundamental freedoms and rights regarding Internet, or if it is compatible with EUs legislation. The conclusion presented in this thesis is that the ACTA-agreement conditions on Internet are not compatible with EU’s fundamental freedoms and rights.   

  • 261.
    Granlund, Anna
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Feka, Hake
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ne bis in idem: Tillämplig på förhållandet mellan skattetillägg och skattebrott samt på förhållandet mellan skattetillägg och bokföringsbrott?2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.

    The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.

    The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime.

  • 262.
    Granlund, Annelie
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Karlsson, Ida
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Avdragsförbudet för valutakursförluster på näringsbetingade andelar i 25 a kap. 5 § IL: I strid med etableringsfriheten och den fria rörligheten för kaptial?2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    En valutakursförlust som uppstår till följd av att ett bolag avyttrar näringsbetingade andelar i ett utländskt dotterbolag är enligt svensk gällande rätt inte avdragsgill, vilket följer av 25 a kap. 5 § IL. Det råder oklarhet om huruvida det svenska avdragsförbudet för valutakursförluster på näringsbetingade andelar i utländska dotterbolag strider mot EU-rättens etableringsfrihet och fria rörlighet för kapital. Oklarheterna uppstår på grund av att det inte är tydligt vad som anses hindrande mot en EU-frihet och hur detta bedöms. Det har anförts att hinder anses föreligga om en medlemsstats nationella regler negativt särbehandlar en gränsöverskridande situation om denne belastas med en större skattebörda än vad motsvarande inhemska situation utsätts för. Högsta förvaltningsdomstolen har på grund av ett överklagat förhandsbesked från Skatterättsnämnden begärt förhandsavgörande från EU-domstolen i just denna fråga. Domstolen har att avgöra om den svenska regeln anses hindrande och om så är fallet, bedöma om regelns tillämpning trots detta kan motiveras genom en rättfärdigandeprövning.

    I skrivande stund har förhandsavgörandet inte meddelats än varför uppsatsen ämnar till att utreda hur utfallet torde bli. Analysen i uppsatsen leder fram till att målet torde pröva den svenska regelns stridighet mot etableringsfriheten och att det, på grund av dess negativa särbehandling av utländska situationer i relation till behandlingen av motsvarande inhemska situationer, strider mot friheten. En rättfärdigandeprövning med hänvisning till upprätthållandet av skattesystemets inre sammanhang leder dock fram till att regelns tillämpning torde kunna motiveras då den avser att undanröja kedjebeskattning och upprätthålla beskattningssymmetri.

  • 263.
    Granström, Stefan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Hur kommer de nya skatteavtalen att påverka CFC-lagstiftningen?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There has since a long time occurred that Swedish taxpayers have tried to escape taxation in Sweden by concealing assets abroad in low tax countries, where the confidentiality of information has been large. Legislators in Sweden have tried to prevent this by earlier introduced the so-called CFC legislation. This legislation aims to prevent or at least make it more difficult for Swedish taxpayers to undertake transactions with foreign legal persons and by then eroding the Swedish tax base. The law allows the Swedish taxpayers to be taxed currently for their share of the surplus that arises in foreign legal persons, regardless of whether the shareholder receives dividend or not.

    In recent years tax treaties concerning exchange of information between Sweden and low tax countries have had high priority in the Government's work in order to secure the Swedish tax base by this method. Since 2007, over thirty agreements have been concluded with countries like Switzerland, Luxembourg and the British Virgin Islands. The agreements are intended to give The Swedish Tax Agency access to for example information from the bank abroad and the agreements are also important for the authority to monitor Swedes' incomes and assets abroad.

    This essay considers how the CFC legislation should be affected by the new agreements concerning exchange of information. The analysis determines that the agreements on exchange of information would probably mean that the Swedish CFC-legislation becomes more effective to some extent, but that the purpose of the legislation would have even greater impact with better agreements. Nevertheless it establishes that a closer cooperation between Sweden and the low taxed countries regarding improvements should mean that the CFC legislation would eventually become redundant.

  • 264.
    Granström, Stefan
    Jönköping University, Jönköping International Business School.
    Mervärdesskatt vid transporttransaktioner med egenföretagare2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The Swedish parliamentary committee on taxation decided on 28 February 2012 that it had to be made an investigation on the regulations regarding corporation tax. The investigation revealed that the framework enabled the employer to dismiss its staff and then allow them to continue working as self-employed in the form of persons registered for corporation tax. It also revealed that specifically within the haulage industry it occurs that the employer dismisses its employed drivers and instead hire foreign alleged self-employed drivers. The consequence of this is that the Swedish employer avoids paying payroll taxes and escapes value added tax (VAT). That in return means that Sweden will lose a lot of tax revenue.

    The paper addresses this problem regarding the haulage industry in the way that it is investigating two cases with foreign self-employed drivers. The paper analyzes and determines when these drivers are self-employed and when they are not, as well as concludes what kind of taxable transactions that occur in the cases. The investigation leads to that the main purpose can be answered regarding the place of taxation of VAT in these two cases.

    The analysis leads to the answering of the place of taxation, which varies a lot depending on various factors, such as whether the buyer is a taxable person or not. However, it can be summarized that if the buyer is a taxable person in the first case, where there is a transport of goods within the EU, the place of taxation is probably Sweden. However, if the buyer is a non-taxable person, the place of taxation will be abroad. In the second case, concerning importation, the place of taxation is likely to be abroad, no matter who the buyer is. This is because no VAT should be applied since the transactions are exempted from taxation as goods transport services should be included in the taxable amount on importation.

  • 265.
    Green, Jessica
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Angelägna allmänna intressen: En begränsning av möjligheten att genomföra kommersiellexpropriation?2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.

    An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests. The broad discretion is making it difficult for the courts to reject interventions due to the vague meaning of the requirement.

    Commercial expropriations are not exempted from the difficulty of determining the meaning of important public interests. What makes commercial expropriation controversial is the fact that it occurs under the same rules that govern communi-ty expropriation, although private operators are driven by profit motives. The problem is the fact that the requirement does not limit the possibilities of making interventions in the protection of property. The necessity of having a requirement without meaning that should limit the possibilities of making interventions can be questioned. The possibility of making all or nothing fit under the requirement can affect legal certainty in a negative way, because it becomes difficult to predict the reasons that may justify expropriation.

    In order for the requirement to work as a limitation, there must be a clarification concerning its meaning. A first step in that direction is to introduce a clarification in the preparatory work which would render the courts able to determine if the requirement is fulfilled.

  • 266.
    Green, Jessica
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Antagning till högskolan: Gränsen mellan positiv särbehandling och olaglig diskriminering2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Likabehandlingsprincipen är en mänsklig rättighet av stor vikt. För att tillför-säkra likabehandling finns det uppställda förbud mot diskriminering. Ibland räcker det inte med diskrimineringsförbud, utan aktiva åtgärder måste vidtas för att främja jämlikheten i samhället. De undantag från diskrimineringsförbu-den som finns i såväl EU-rätten som i den svenska rätten öppnar upp för möj-ligheten att tillämpa positiv särbehandling i syfte att skapa ett mer jämlikt sam-hälle. Det primära syftet med denna uppsats är att utreda var gränsen går mel-lan positiv särbehandling och olaglig diskriminering.

    Användandet av positiv särbehandling är omdebatterat och frågan om möjlig-heten ska tillämpas är kontroversiell. Motståndarna hävdar att den diskrimine-ring som lagstiftaren initialt ville bli av med kommer tillbaka i samband med att särbehandlingen tillämpas. De anser inte att det är möjligt att skapa jämlik-het genom att någon blir bortvald på bekostnad av någon annan. Förespråkarna däremot anser att den positiva särbehandlingen är nödvändig för att uppnå jäm-likhet och att åtgärder i likhet med positiv särbehandling måste finnas. De häv-dar att fördelarna med positiv särbehandling är så stora att de uppväger de nackdelar som de bortvalda drabbas av.

    Formuleringen av såväl diskrimineringsförbuden som av undantagsreglerna till dessa förbud är svepande och deras tillämpningsområde går inte att utläsa ur lagstadgandena. När klarhet inte ges i lagtexten har det istället varit upp till EU-domstolen och de svenska domstolarna att avgöra var gränsen går mellan positiv särbehandling och olaglig diskriminering. Det som framkommit vid domstolsprövningarna är att den starka formen av positiv särbehandling, även kallad kvotering, inte är tillåten enligt varken EU-rätten eller svensk rätt. Kvo-tering som metod är för ingripande genom att den ger automatiskt och ovillkor-ligt företräde, utan möjlighet att välja någon annan än de som utsetts som efter-satta eller underrepresenterade.

    Tillåtligheten av så kallad vanlig positiv särbehandling måste bedömas från fall till fall. EU-domstolen har uppställt ett antal kriterier som måste vara uppfyllda för att särbehandlingen ska omfattas av undantagen till diskrimineringsförbu-den. Åtgärderna som vidtas ska bland annat stå i proportion till ändamålet och när en jämförelse görs mellan de med likvärdiga eller nästan likvärdiga meriter måste det finnas utrymme att beakta personernas samtliga personliga förhål-landen. Det ska med andra ord inte handla om att ge någon automatiskt företrä-ii

    de, utan om mer talar för att en sökande som inte är underrepresenterad eller eftersatt ska väljas så ska den möjligheten finnas. Tillåtligheten är beroende av vilka omständigheter som råder i varje enskilt fall, vilket gör att något generellt svar inte kan ges på frågan om när positiv särbehandling får tillämpas.

    Slutsatsen är att den starka formen av positiv särbehandling, kvotering, alltid utgör olaglig diskriminering när metoden används. Den vanliga formen av po-sitiv särbehandling däremot utgör inte olaglig diskriminering under förutsätt-ning att de villkor som uppställts av EU-domstolen är uppfyllda i varje enskilt fall. En individuell bedömning måste alltid genomföras för att få ett svar på frågan om den positiva särbehandlingen är tillåten eller som den utgör olaglig diskriminering.

    Slutligen är min åsikt att den positiva särbehandlingen inte kan ses på det sätt som den gör idag. Det är inte svart eller vitt utan mycket beror på hur särbe-handlingen tillämpas. Den positiva särbehandlingen, tillsammans med andra åtgärder, kan utgöra ett fungerande instrument för att främja jämlikheten. Det viktigaste är enligt min mening att den positiva särbehandlingen inte är det enda redskap som används samt att särbehandlingen tillämpas i de situationer där den kan få störst resultat.

  • 267.
    Guerrero, Marcos
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Nodin, Fredrik
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Microsoft: Ett nytt sätt att hantera kopplingsförbehåll2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [sv]

    Den här magisteruppsatsen analyserar domen mot Microsoft i EG-domstolens första instans. Domen fastställde att Microsoft genom användningen av kopplingsförbehåll, missbrukat sin dominerande ställning enligt artikel 82 i EG-fördraget. Kopplingsförbehållet i det aktuella fallet bestod i att Microsoft uteslutande sålde två separata produkter tillsammans, operativsystemet Windows och mediaspelaren Windows Media Player. Före Microsoft-fallet tillämpades inom EG-rätten ett per se-förbud mot kopplingsförbehåll, vilket innebar att de automatiskt ansågs olagliga utan att effekterna av det individuella kopplingsförbehållet utreddes. Kopplingsförbehållet i Microsoft-fallet ansågs däremot ha en så komplicerad karaktär att en vidare utredning var nödvändig. Därför gjordes en övergång från per se-förbudet till en bedömning med inslag av rule of reason. Den nya bedömningen innebar bland annat en granskning av den effekt som kopplingsförbehållet hade på marknaden. Det var också möjligt för Microsoft att visa att kopplingsförbehållet hade konkurrensfrämjande effekter och effektivitetsvinster som övervägde kopplingsförbehållets konkurrenshämmande effekter, vilket skulle anses som sakligt skäl. Om det bedömdes att det fanns sakliga skäl till kopplingsförbehållet, skulle det kunna tillåtas.

    I ett närmast identiskt fall av kopplingsförbehåll i USA, även det gällande Microsoft, ansågs en bedömning enligt rule of reason vara bättre än tillämpningen av ett per se-förbud. Det fanns dock betydande skillnader mellan den rule of reason-bedömning som förespråkades i USA och den europeiska bedömningen som hade inslag av rule of reason. I USA ansågs exempelvis testet som användes för att fastslå att kopplingsförbehållet bestod av två separata produkter som alltför tillbakablickande och riskerade att hämma teknologisk utveckling och innovation. Det synsättet fanns inte i Europa och därför tillämpades testet vid bedömningen av Microsofts kopplingsförbehåll. Den europeiska metoden för att bedöma kopplingsförbehåll ställde överlag betydligt hårdare krav på svaranden än den amerikanska motsvarigheten. I det europeiska fallet var det upp till Microsoft att visa att kopplingsförbehållet var ”indispensible”, det vill säga nödvändigt för att effektivitetsvinsterna och de konkurrensfrämjande effekterna skulle erhållas. Något krav på svaranden att visa att kopplingsförbehållet var nödvändigt ställdes inte i USA.

    Trots att vi ställer oss positiva till avsteget från ett per se-förbud, anser vi att det nya sättet att bedöma kopplingsförbehåll har svagheter. Metoden att fastslå effekterna av kopplingsförbehållet är mycket spekulativt och kravet på att svaranden måste visa att kopplingsförbehållet är nödvändigt för att uppnå konkurrensfrämjande effekter är alltför hårt. Det råder fortfarande osäkerhet kring vilka konsekvenser den nya europeiska metoden kommer att få i framtiden vid bedömningen av kopplingsförbehåll enligt artikel 82 i EG-fördraget. Sedan Microsoft-fallets avgörande har det inte tagits upp något annat fall av kopplingsförbehåll, varken av Kommissionen eller EG-domstolen. Det är därför än så länge oklart om per se-förbudet är avskaffat och en rule of reason-inriktad bedömning kommer att göras i fortsättningen.

  • 268.
    Gunnarsson, Jonathan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Det personliga betalningsansvaret i 25:18 ABL: Tidpunkten för en förpliktelses uppkomst i leveransavtal2010Independent thesis Basic level (degree of Bachelor), 80 credits / 120 HE creditsStudent thesis
  • 269.
    Gunnarsson, Jonathan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skiljemäns (o)partiskhet: Särskilt om relationen mellan skiljeman och partsombud2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    One of the most prominent advantages of arbitration as a form of dispute resolution is that the parties may appoint arbitrators who they have confidence in and that have particular expertise in the question of the dispute. According to 8 § of the Swedish Arbitration Act (SAA), an arbitrator must be impartial and an arbitrator shall be discharged if there exists any circumstance which may diminish confidence in the arbitrator's impartiality. The arbi- tration award may also be challenged and set aside, if the arbitrator is biased.

    This thesis aims to examine the arbitrators’ (im)partiality according to 8 § SAA, and to de- termine when the relationship between an arbitrator and a legal counsel is considered to undermine the confidence in the arbitrator's impartiality.

    The relationship between an arbitrator and a counsel is not regulated by SAA but circum- stances that diminish the confidence of the arbitrator’s impartiality have been subject to ju- dicial review. The Supreme Court has set high standards for the relationship in question. For example, it is according to the Court confidence diminishing if the arbitrator’s law firm currently has a significant commercial relationship with one of the parties in the arbitration as well as when a law firm contributes to that a particular arbitrator often receives assign- ments as an arbitrator.

    In addition, attorneys’ codes of conduct have a proactive function to prevent biased arbi- trators. However, a lawyer who violates such rules is not automatically seen as biased ac- cording to 8 § SAA. 

  • 270.
    Gustafsson, Adéle
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Darchini Nazhdaghi, Haddis
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Dubbelprövningsförbudet avseende skattetillägg och skattebrott: - en utredning av införandet av regeringens förslag gällande en spärreglering samt ett samlat sanktionsförfarande ur ett rättssäkerhetsperspektiv2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion. The reason of the proposal was that the system of dual procedures was contrary to Article 50 of the EU Charter of Fundamental Rights and Article 4 of the European Convention 7th Additional Protocol. The Government propose to establish a locking control which means that prosecutor can not bring charges if the Swedish tax authority has made a decision regarding a tax on the same matter. Further means that the Swedish tax authority can not decide on tax where the prosecutor has charged or taken other measures. To strengthen legal security further the Government proposes to introduce a regulation which sanctions procedure is collected in a court, which means that the court may in a tax evasion process decide on penalties at the request of prosecutors. The authors' assessment of the proposal is that it can be considered to be deficient since a more part-output investigation should be carried out. It is questioned from a law-perspective whether the proposal should be put forward for legislation due to the uncertainty of the proposal’s effect in other areas of law.

  • 271.
    Gustafsson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kontraheringsplikt: juridiska förutsättningar för kontraheringsplikt på fjärrvärmemarknaden2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Kontraheringsplikt är ett undantag från grundprincipen om avtalsfrihet och innebär att en part kan kräva att få ett avtal till stånd med en annan part utan att den andra parten har uttryckt sin vilja härom. Den innebär också att part kan kräva förnyelse eller fortsättning av ett avtalsförhållande, att det föreligger ett förbud att avbryta avtalsförbindelsen samt en viss standardisering av avtalsvillkoren, vilket oftast innebär att villkor som tillämpas på andra kunder ska gälla. Fjärrvärmemarknaden uppvisar likheter med andra områden där det föreligger kontraheringsplikt, men trots detta finns ingen lagstadgad kontraheringsplikt för fjärrvärme. Uppsatsens syfte är därmed att utreda huruvida det finns juridiska förutsättningar för att införa kontraheringsplikt på fjärrvärmemarknaden.

    Uppsatsen ger en allmän beskrivning av avtalsfriheten och dess begränsningar för att sedan smalna av i en av dessa begränsningar, kontraheringsplikten. Olika områden där det föreligger kontraheringsplikt har använts för att systematisera de juridiska förutsättningar som krävs för att kontraheringsplikt ska kunna föreligga. Dessa juridiska förutsättningar har sedan jämförts med fjärrvärmemarknaden och på ett objektivt sätt har det kunnat fastställas att det finns juridiska förutsättningar för att införa kontraheringsplikt på fjärrvärmemarknaden både vad gäller kontraheringsplikt för tredje parts tillträde till fjärrvärmeledning och kontraheringsplikt för kundens rätt till avtal om fjärrvärme.

  • 272.
    Gustafsson, Erik
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Beskattning av skalbolagstransaktioner: Analys av skalbolagsreglerna ur ett tillämpnings- och rättssäkerhetsperspektiv2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.

    Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.

    The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.

    The purpose of the thesis is to identify and analyze eventual problems when applying the legislation. Problems that arises beacuses of difficulties forecasting in what situations the rules become applicable. The question is whether the current legislation is appropriate considering the principle of legal certainty.

    Throughout the legislation there are several unclear prerequisites, without sufficient guidance from preparatory work and case law. Thus, it is difficult for individuals and companies to foresee how the tax authorities or courts will apply the law. With this is mind, the current legislation is found inappropriate considering the principle of legal certainty.

  • 273.
    Gustafsson, Erik
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Börjesson, David
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Generationsskifte: Särskilt om gåva och blandade fång2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left. This can result in undesired effects, such as shattering the ownership. To plan the succession of generations can be costly and time consuming but contributes to favourable effects. The entrepreneur has the opportunity to decide how the company will be operated in the future with legal transactions. The younger generation will have the opportunity to gain knowledge of the company routines and be educated in the position as executive director. This thesis describes how a succession of generations can be planned and executed. We have attached great importance to the methods gift and sale of the company shares for a price below market value. If the elder generation has attained economic security, a succession of generations throughout the gift method are a good alternative. This method demands that some mandatory requirements are fulfilled. Gift enables for the elder generation to transfer the family business to the younger generation during their lifetime without any taxation. A sale of shares to the younger generation for a price below the market value gives the older generation a compensation that can be used to enhance their standard of living or compensate other offsprings. However, the older generation will more likely be taxed on a part of the sale. We do not consider today’s Swedish tax legislation, concerning succession of generations, compatible to fundamental taxation principles.

  • 274.
    Gustafsson, Fredrik
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Datorprograms patenterbarhet: Utvecklingen av kravet på teknisk karaktär vid bedömning av uppfinningsrekvisitet i artikel 52 EPC2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    For an invention to patentable, article 52(1) EPC require four criteria to be fulfilled. It should be an invention, that is new, involve an inventive step and is susceptible of industrial application. The criteria of invention is not defined in the EPC, but has been developed through case law. An invention need to have technical character for it to be patentable. What constitutes technical character has also been defined through case law. A patentable invention should be in the field of technology. This is expressed in article 52(2) EPC which defines what should not be seen as an invention. Article 52(2)(c) and (3) EPC states that a program for computers as such is not a patentable invention.

    The purpose with this thesis is to analyze the EPO case law on programs for computers and more specifically how the concept of technical character has changed.

    The assessment of technical character required for a patentable invention has developed from assessing the technical contribution in VICOM to assessing further technical effect, technical means and physical products in IBM, Pension Benefit Systems and Hitachi. The development has not meant any decrease in assessing technical character, but instead made the criteria of invention broader because of the development in the field of computer programs. The effect of the case law development has meant a shift from assessing invention to assessing inventive step. The criterion for inventive step is especially important in fields where technical development moves rapidly, otherwise there is a risk of blocking development.

  • 275.
    Gustafsson, Fredrik
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skötsel av bostadsarrende i  sommarstugeföreningar: Majoritetskrav för införande av skötselregler i ekonomisk förenings   stadgar2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In Sweden, many co-operative societies lease land to its members through residential tenancy. How the residential tenancy should be looked after is not regulated by law and often not even in the tenancy contract. Sometimes the contract stipulates that the tenant must be a member of the co-operative society in order to rent. The purpose of this thesis is to analyze the possibility for the co-operative society to restrict a residential tenants total right to use the tenancy by regulating how it should be looked after in the statutes and with which majority such a decision should be made. The clause stipulating that a tenant must be a member of the co-operative society is also analyzed to see what effect it has on the majority decision. A residential tenant is considered to have total right to use the tenancy a thus be able for himself to decide how the tenancy should be looked after. Current rules require two thirds majority for a co-operative society to change its statutes and sometimes even higher majority. Certain decisions can be very restrictive to the individual member's right and changing such a statute should not be possible unless all members agree to it. Restrictions on the tenant's total tenancy by inserting rules in the co-operative society’s statute should be possible. There is freedom of contract in civil law. The requirement of written contract and the purpose behind it is also fulfilled. A decision to introduce requirement on how to look after the tenancy should require full majority. The line between requiring unanimity or a two-thirds majority is fine, but most of the reasons speak for unanimity. If the tenancy contract stipulates that the tenant must be a member of the co-operative society in order to rent, very strong reasons speak for the decision to require unanimity as the members’ right to leave the co-operative society becomes illusory.

  • 276.
    Gustafsson, Jens
    et al.
    Jönköping University, Jönköping International Business School.
    Björk, Magnus
    Jönköping University, Jönköping International Business School.
    Bolagsstyrningskoden och dess sanktioner: För bolaget och de enskilda ledamöterna2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The company scandals in the late 1990s and early 21st century brought attention to the debate of corporate governance. The demand for good judgement and good behaviour by corporate executives in order to manage the money of other people, enhances the need for effective incentives in order to make the executives fulfil their obligations. As a result of these scandals, the Swedish government appointed Förtroendekommissionen, whose task was to work out measures to enhance the confidence of Swedish economy. A year later Kodgruppen was appointed, and the final result of their work is the Swed-ish code of corporate governance that now is a part of the Stockholm stock exchange rules.

    The reason, in the choice between legislation and self-regulation through a code, that the choice became self-regulation is the flexibility, rapidity and adaptability to the dif-ferent conditions in the Swedish economy that this regulation possesses. The Swedish code of corporate governance is also semi optional through the principle comply or ex-plain, which means that a company is allowed to choose not to observe all the rules in the Code, provided that they are able to explain the reason for each of the deviations. To differ from the Code can even, in some circumstances, be a requirement for good corpo-rate governance.

    When the rules of the Code fits under the natural interpretation area of the Swedish lim-ited liability company law, the Code works as a tool in the interpretation about the li-ability for the corporate executives. This is possible because the Code makes the liabil-ity of the executives real, this through their duty to take good care of the company. The unauthorized company bodies that are founded according to the rules of the Code, are being judged differently depending of their position in the company hierarchy. The un-authorized company body called election board, and its members, are in the same way as the members of the board, trustees of the company. Considering this, it is important that involved parties such as the company itself, their shareholders and third parties, have the possibility to claim liability of a member of the election board that has been neglecting his duties. To describe all of the other unauthorized company bodies, such as the audit committee and the compensation committee, as independent company bodies are partly misleading, because it is only a matter of delegation of tasks within the board, and not the founding of a new body, as it is in the case with the election board. The li-ability is therefore to be judged after the same preferences as in other delegation of tasks within the board. The fact that there is no official authority that monitors and approves the explanations given by the companies of why they do not follow the guidelines given by the Code, has the consequence that it is up to the market to decide whether the explanation has a qual-ity that can be approved. The market will also be the one that punish companies who has explanations of poor quality. The use of the principle comply or explain, or rather the lack of monitoring its explanations, has as a consequence that the Code will not be-come the sharpening tool for Swedish corporate governance that it was supposed to be in the original idea.

  • 277.
    Gustafsson, Linnéa
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Beräkning av bruttolön vid nettolöneavtal: Ska avdrag beaktas?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    To attract competent employees to work in countries where the tax burden is heavy there is a need to ensure them a disposable income. This has resulted in a common use of net pay agreements when moving personnel abroad, whereby the employer pays the income tax on the employee’s salary. In 1977 the Supreme Administrative Court of Sweden held that a net pay has to be recalculated into a gross salary before declared as taxable income. How this calculation should be made has been subject for controversy with regard to whether tax deductions should be considered when calculating the gross salary or just be deducted when the gross salary has been determined. The purpose of this thesis is to determine the method of calculation that is in accordance with Swedish law when calculating gross salary from a net pay agreement.

    Due to the lack of legislation that directly regulates calculation of gross salary from a net amount the interpretation of Swedish law to a large extent constitutes of guidance from case law and legal literature. Furthermore, fiscal principles are of great importance since they are fundamental for the interpretation of tax law. An analysis of the sources of law results in a finding of support for different conclusions. A recently pronounced precedent clearly states that tax deductions shall not be considered when calculating gross salary, while the fiscal principles, previous case law and arguments presented in legal literature support a method where tax deductions are taken into account. The author finds the Supreme Administrative Court´s grounds for the judgment to lack of legal basis; thus the precedent is disregarded. Therefore, a method where tax deductions are considered when recalculating a net pay into a gross salary is in accordance with Swedish law.

  • 278.
    Gustavsson, Ewelina
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Partsautonomin i Rom I-förordningen och i internationellt kommersiellt skiljeförfarande: En princip - två utformningar?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Cross-border agreements are more common today, since it’s not unusual that a contract is entered into by parties resident in different states. A question that often occurs when a dispute arises between parties to an international contract is which law that is to be applied. In order to resolve the dispute and determine the applicable law there are various options, for example resolving the dispute before a general court where the applicable law is determined by the provisions of the Rome I Regulation, or by settling the dispute by international commercial arbitration. In both cases, the principle of party autonomy is an important cornerstone. The principle allows the parties to an international contract to determine the applicable law.

    The principle, which was acknowledged already in the Rome Conventionen, was widened when the Rome Convention was replaced by the Rome I Regulation. Parties were given an additional possibility to choose non-state rules to govern the contract. This was motivated by the fact that the possibility to choose non-state rules was acknowledged in international arbitration. The question that arises is why the principle was widened, and why this was justified by a comparison of the design of the principle in international arbitration. There are notable differences between these two alternatives of resolving a dispute, where the principle of party autonomy in international arbitration is basically unrestricted, while the same principle in the Rome I Regulation is subject to restrictions that might result in another applicable law than the one chosen by the parties.

    The design of the principle in the Rome I Regulation is in contrary to the purpose of the principle and the Regulation, since the restrictions makes it more difficult for the parties to predict the applicable law. The design of the principle, which was effected by the design of the principle in international arbitration, is therefore not considered as appropriate.

  • 279.
    Gällerspång, Josefine
    Jönköping University, Jönköping International Business School.
    A Comparison between the Mexico City Convention and the Rome Convention2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    This thesis is a comparison between the Mexico City Convention and the Rome Convention concerning the Conventions’ scope of application, how the applicable law to a contract is determined, and how the applicable law is affected by mandatory rules and public policy. The two Conventions deal with the question of which country’s law is to apply to a contract with international connections.

    The Conventions do in several situations lead to the same outcome as far as the applicable law is concerned. The reason for this is partly that the Mexico City Convention is based on the Rome Convention. However, there are also differences. One difference between the Conventions is the structure used. The wording of the Rome Convention is more detailed than the wording used in the Mexico City Convention. Another difference that exists concerns the characteristic performance test which is not used in the Mexico City Convention. Moreover, the Mexico City Convention is the more recent one of them, something that is notable in certain provisions since another and more modern approach is chosen. A more notable adjustment to the needs of the international trade is chosen.

  • 280.
    Günes, Cigdem
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    SE-bolag; igår, idag och imorgon: En utredning om den geografiska spridningen av bolagen inom EU och faktorer som är drivande vid val av stat för etablering.2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Efter 30 år av diskussioner och förhandlingar lyckades ministrarna inom Europeiska unionens råd, också kallad ministerrådet, rösta igenom en förordning som kom att reglera en ny företagsform, SE-bolag. Den ursprungliga tanken med en att ha en gemensam bolagsform var att den skulle lyda under gemensamma EU-regler. Ambitionen kom att bli overklig då harmoniseringen inom EU inte hade tagit den form som krävdes för att förverkliga detta, vilket den fortfarande inte har gjort. I stället lämnades kompletterande bestämmelser åt medlemsstaterna för att behandla SE-bolag som nationella publika aktiebolag

    Samtidigt som SE-bolagens stadga utvecklades så gjorde också bestämmelserna om arbetstagarinflytande det. Det publicerades ett direktiv gällande arbetstagarinflytandet som blev implementerat i flertalet medlemsstater.

    Utvecklingen har idag kommit så långt att det finns 510 etablerade SE-bolag inom EU. Majoriteten av dessa bolag finns etablerade i Tjeckien och Tyskland. Det finns många drivande faktorer som har orsakat den ojämna fördelningen av bolagens etablering. Dessa faktorer påverkas inte minst av medlemsstaternas ekonomier.

    Den europeiska statusen, implementeringen av arbetstagarinflytande och skatterättsliga bestämmelser är bara ett par av de befintliga faktorerna som är avgörande för SE-bolag vid val av stat för etablering.

    Dessutom har det under de senaste åren utvecklats en ny trend inom SE-bolagen, nämligen SE-dotterbolag, även kallad SE-skalbolag, som är inaktiva men redo för försäljning till potentiella köpare. Anledningen till denna trend har delvis blivit utredd i uppsatsen och resultatet blir att det enligt doktrin finns två anledningar till utvecklingen, nämligen bestämmelserna om arbetstagarinflytandet men också det långa registreringsförfarandet för ett SE-bolag.

    Uppsatsen kommer att behandla SE-bolagen syfte, etablering och utveckling, en avslutande diskussion kommer att föras kring SE-bolagens framtid.

  • 281.
    Günes, Cigdem
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Är avgiftsbestämmelserna i Järnvägslagstiftningen konkurrensneutrala?2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    The main subject of this thesis is the wording used in the Swedish Railway law, Järnvägslagen, regarding neutrality in charges for the use of railways in Sweden. The word,

    konkurrensneutralitet, has not been defined in either law or preparatory work to the Swedish laws. The purpose of this thesis is to find an explanation of the word "Konkurrensneutralitet" and see if that explanation is in accordance with how the word is used in 6 chapter 14§ and 7 chapter 3§ Järnvägslagen. The Swedish Railway market was liberalized in 2010 where the only actor in charge of offering transport on the railways was SJ. The company is still working with the same business; the only difference is that the market is open to other companies as well. The problem occurring here is when the market is unbalanced from the begging since it has been a monopoly on the market before and the old businesses are still there. It is of great difficulties for new companies to compete against the old and established companies which has been dominant on a market. To have Railway laws containing words which can be translated as neutral to competition, or simply equal, does not occur to balance such a market. The Directive (2001/14/EC) on Railway charges states that charges shall be equal and non- discriminatory. The issue which arises is more related to the Swedish translation of "equal" as "konkurrensneutral". The thesis explains the word of konkurrensneutral from different perspectives, such as: Swedish competition law, Swedish railway law and directives from authorities responsible for the monitoring of competition and railways. Before the results are presented, there is a case that explains the compatibility of laws that contains unexplained words, with practical situations. Finally, the word Konkurrensneutral is explained as "equal conditions for companies".

  • 282.
    Haag, Gustaf
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Currency Transaction Tax and the European Union: An analysis on the conformity between the EU treaties and the concept of a Currency Transaction Tax2010Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Never before in history has the amount of international trade been higher or more efficient than it is today. The fastest growing type of trade is the speculative currency trading, searching for instant profit based only on the anticipation of the variations in currency exchange rates. When currency speculation becomes an influential part of the capital flows it becomes harmful and creates instability of currency systems. Exchange rates starts to fluctuate due to the will and anticipation of speculators rather than the economic health of the country associated with the currency. This has led to recurring currency crises all over the world and an increased interest in regulatory mechanisms.

    One of the most discussed mechanisms proposed to handle this harmful evolution of the foreign exchange markets is the Currency Transaction Tax (CTT). The CTT stipulates a low tax (0.1 per cent) on all currency transaction to curb the incitement of short-term speculation based on a large amount of smaller transactions.

    The purpose of this thesis is to examine whether an implementation of a CTT is compatible with the EU treaties. This purpose consists of two research questions; whether the CTT is in conformity with the substantive law of the EU, more precisely the free movements of capital, and if the CTT is in conformity with the Economic and Monetary Union (EMU) and the exclusive power of the European System of Central Banks (ESCB) over monetary policy.

    Since this thesis aims to identify if the CTT is in conformity with existing legislation, the traditional doctrinal method is used for identifying and analysing potential difficulties with the CTT and to interpret these provisions in the light of ECJ case law and literature.

    The thesis concludes that the CTT is in conformity with the EU treaties. It does however require the full cooperation of the ESCB and ECB to achieve the objectives; to create a more stable currency market. The CTT is ready to implement.

  • 283.
    Haag, Kajsa
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Almlöf, Hanna
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Neville, Mette
    Aarhus University, Aarhus, Denmark.
    Legal advice for family business owners: A fragmented market and neglect of family law2018In: IFERA 2018 Conference Proceedings / [ed] A. Van Gils, I. Matser & J. Kotlar, 2018, p. 74-74Conference paper (Refereed)
  • 284.
    Haag, Kajsa
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Almlöf, Hanna
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Neville, Mette
    Aarhus University, Aarhus, Denmark.
    Protection of ownership and facilitation of exit: what legal advice are family business owners receiving?2018Conference paper (Refereed)
  • 285.
    Haag, Kajsa
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Commercial and Tax Law. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Divorce in the family business: unfolding the legal problems by learning from practice2016In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 6, no 1, p. 81-96Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore the case of divorce in family business from a legal perspective and highlight the problems of applying family law in the family business context.

    Design/methodology/approach – The authors rely on legal analysis and interviews with estate distribution executors to discuss problems with the legal rules and how they are practiced.

    Findings – The findings show that the law is ill fitted to the situation where there is a family business included in the division of marital property. In divorce, family law dictates the division of marital property and the family business is reduced to an asset to be divided like any other. Critical issues are identified and elaborated.

    Research limitations/implications – Divorce and other disruptions to the family system should be considered in family business consultancy among other threats to the business. The legal perspective on divorce in the family business offered here primarily concerns ownership issues. The impact of divorce on management is equally in need of exploration, which is the suggestion for further studies.

    Practical implications – The paper illuminates in which ways the business is hampered from divorcing owners and discuss critical issues with applying family law in a family business context. Social implications – Policymakers should establish rules in which shares in an unlisted business are by default assigned to separate property until something else is contracted.

    Originality/value – New light is shed on the practical problems of interpreting family law in a family business context advancing the understanding of family aspects in family business management.

  • 286.
    Hafdell, Linda
    et al.
    Jönköping University, Jönköping International Business School.
    Rosenquist, Olivia
    Jönköping University, Jönköping International Business School.
    Hur tillvaratas rättssäkerheten vid direktupphandling?: Ett arbete om rättssäkerheten inom direktupphandling med anledning av den höjda direktupphandlingsgränsen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 287.
    Haglund, Emma
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Olsson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Tryckerimomsmålen: En utredning av de skatterättsliga och civilrättsliga konsekvenserna ur rättssäkerhetsperspektiv2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In 2010 the CoJ submitted a preliminary ruling in C-88/09 Graphic Procédé regarding whether certain printing products should be considered as goods or services in accordance with the VAT Directive. The implication of the ruling for Swedish legislation was that the tax rate for certain printing product was reduced from 25 to 6 percent. The consequence was that the tax office had to repay millions of Swedish crowns to printing houses because the VAT payments had been too high. The Tax Agency repaid the VAT without demanding that the printing houses issued a credit note to their customers. Due to their repayments, the Tax Agency reclaimed the incorrectly charged VAT from the printing houses’ customers. The issue came to be considered by the Swedish Supreme Administrative Court (the court). It considered that the criteria for reclaiming VAT was met and that the reclaiment is not evidently unreasonable. The court's judgment is based on the assumption that the customers have a claim on the printing houses. The purpose of the thesis is to investigate the consequences of the court's judgment concerning additional tax assessment and the criterion of unreasonableness.

    The court’s judgment has led to extended possibilities to make additional assessment.  The judgment fails in legal certainty due to its unspecified grounds. There is an uncertain legal position as to whether the customers has a claim against the printing house, which is why the court's assumption in this matter lacks of legal certainty. However, there is some support for the assumption that there is a claim under § 36 AvtL, the principles of condictio indebiti and unjust enrichment. Irrespective of whether the Supreme Court will clarify the legal situation regarding the claim, the court's judgment has caused economic burdens for customers that are inexcusable from a legal certainty perspective.

  • 288.
    Hallbäck, Camilla
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gustafsson, Sara
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Global Effect of the Glaxo Case: The Increase of Transfer Pricing Conflicts between the OECD and the US2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    This master’s thesis compares the OECD transfer pricing recommendations with the transfer pricing rules of the US. The main focus is the ethical pharmaceutical industry and intangible property, in particular marketing intangibles. The Glaxo case is used to illustrate how the US takes advantage of areas of uncertainty to increase the country’s tax revenue. The US shows little consideration for the OECD’s objectives of having a set of universally applicable transfer pricing rules. The purpose of this master’s thesis is to explain and analyze why the IRS took a new approach on marketing intangibles in the Glaxo case, evaluate the global effect of the Glaxo case, and discuss how similar situations should be dealt with in the future.

    The natural forum to achieve universally harmonized transfer pricing rules is the OECD. When the OECD fails to provide adequate recommendations, the US and other countries take matters into their own hands by constructing rules deviating from the recommendations of the OECD. These rules tend to put the countries’ interests first creating a competitive international transfer pricing community harmful to MNEs. The consequence is a negative effect on global trade and investment.

    In the Glaxo case the US took advantage of the area of uncertainty regarding intangible property and marketing intangibles to serve its own purpose and came up with a new approach on marketing intangibles. This approach has consequences for all MNEs with affiliates in the US and distributors outside the US. The new approach states that the value of a product is attributable to the marketing activities conducted by a US subsidiary rather than to R&D carried out by a UK parent. The new approach may affect distributors outside the US since the value they have can be allocated to a US affiliate conducting marketing and sales activities. The ethical pharmaceutical industry depends on intangible property and R&D is the most important value-driver in this industry. In addition, the characteristics of the ethical pharmaceutical industry are such that ethical pharmaceutical companies are priority targets of the IRS’s audits. If the IRS’s new approach prevails, the negative consequences for the ethical pharmaceutical industry as well as the society as a whole may be severe.

    There are three main conclusions and recommendations in this master’s thesis. First, the Member countries of the OECD have to respect the principle of transfer pricing as neutral concept. Second, tax authorities must take into consideration the sound business reasons of MNEs and understand their need for tax predictability. Finally, it is in the interest of all countries to cooperate and establish a uniform interpretation and application of transfer pricing thereby avoiding double taxation and creating a balance in the international transfer pricing community.

  • 289.
    Hammarstrand, David
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skatterättslig genomsyn: tillämplig eller inte2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    To prevent taxpayers from using the law in a way that the legislator never intended, i.e. abusing its meaning, the legislator constantly introduced new legislation. As this methodology always is reactive as opposed to proactive, the legislator enacted legislation against tax evasive actions - the general anti-avoidance rule.

    The principle of legality is affecting not only the civil but also the tax legislation, no law no tax. This ensures the legal security and leads to taxpayers being able to foresee the tax consequences of certain legal transactions.

    The general anti-avoidance rule has been found difficult to apply, why case law has lead to the establishment of a "principle of transparency" (similar to the concept of substance over form). This principle overrides the legally binding agreements entered into by two parties, and aims at determining the true substance of the transactions undertaken under the agreement. The findings made by the tax authority in this process are then deemed to be the correct basis for taxation. It is generally said that the tax law is based on the principles established through civil law, which makes it hard to understand how the tax authority can override and reclassify the terms of an agreement entered into by two parties. As the economic consequences should be a direct effect of the terms of said agreement/arrangement, the tax authority should not, under the principle of legality, be able to reclassify the legally binding agreement.

    In recent years a number of cases have stated that the "principle of transparency" cannot be applied. Despite this the tax authority still applies this principle. Even if the Supreme Administrative Court believes that it has given a clear interpretation of how to apply the “principle of transparency” additional case law is needed.

  • 290.
    Hammarström, Margareta
    Jönköping University, School of Education and Communication, HLK, Disciplinary Research.
    Barnskötare blir förskollärare: utvärdering av utlokaliserad utbildning. Delrapport 21989Report (Other academic)
  • 291.
    Hansen, Ida
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Lin, Viktoria
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    China - The new Corporate Income Tax Law and its effect on Transfer Pricing: and in particular the issue of documentation requirements2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain.

    Under the old income tax regime, corporations on the Chinese market were taxed under two different systems, one for domestic enterprises and one for foreign invested enterprises and foreign enterprises. With the new Corporate Income Tax Law, these two systems were merged and new concepts introduced. The new income tax law includes important articles that affect the transfer pricing regime in China. The OECD’s transfer pricing regulations have served as a model when China first started to regulate their transfer pricing, there are consequently similarities between the two.

    Multinational corporations consider the issue of transfer pricing as the most important issue in their international taxation. It is important both from the aspect of being the most effective way to maximize the world profit of the corporation and also in the aspect that an adjustment due to inaccuracies in the corporation’s transfer prices can be expensive. The Chinese transfer pricing system is considered to be young in comparison with other jurisdictions, for example the United States. The Chinese government and its tax authorities have in recent years put a lot of effort in improving the transfer pricing system and its execution. Due to the amount of loss in tax revenue that is believed to be due to transfer pricing measures, the issue is considered to be of outmost importance.

    The requirement on transfer pricing documentation has been an important issue for MNCs on the Chinese market, especially now when there is an interest levy on adjustments made through an audit. Since the current regulation on documentation is still quite vague, it constitutes an uncertainty for both taxpayers and tax authorities. However, an issuing of a clearer regulation on documentation requirements have long been anticipated but not yet released, although clarifying measures have been taken through the Corporate Income Tax Law and newly issued circulars during 2007.

  • 292.
    Hansson, Malin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Väsentlig anknytning: Betydelsen av bostad och väsentligt inflytande i näringsverksamhet för individens skattemässiga status2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.

    Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others. Amongst these are residence which is adopted for year-round use and practice business operations here or being economical engaged here by having assets that, directly or indirectly, gives the beneficiary a vital influence in business operations.

    Concerning residences there are clear guidelines. By the inquiry of case-law in recent years you can draw the conclusion that permanent residences which are retained after migration always leads to essential linkage while secondary residences never does so.

    Regarding economical commitment the actual influence over a business operation is of importance for the assessment. A shareholding of ten percent does not lead to essential influence. An upper limit which directly leads to essential influence is not established. The opinion considering the relation between essential influence and prime linkage has prior to a decision made by the Swedish taxation committee been that one leads to the other. This is now uncertain.

  • 293.
    Hansson, Tanja
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Nilsson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Friskrivningsklausuler i kommersiella standardavtal: En detaljstudie angående harmoniseringen av avtalsrätten inom EU2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today’s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints. The definition of such contracts is corresponding in Sweden and England as contracts containing in advance standardised terms with an aim to be used similarly in contract situations with most clients or customers.

    As the usage of standard form contracts increased, the number of unfair contract terms also enhanced. Therefore, the legislative powers in Sweden and England realised that the rules concerning the freedom of contract had to be restricted and governed. As a result, the legislative powers introduced an open control device through statutory control. This was done in Sweden in 1976 with the enforcement of Section 36 of the Contracts Act, and in England the year after when UCTA came into force. The statutory control in both Sweden and England makes it possible to appraise the fairness of exemption clauses. The statutory control is not identical in the two states. UCTA only concerns exclusion clauses and limitation clauses regarding contract terms and non-contractual notices. In Sweden, on the other hand, there is a general doctrine of unfairness and Section 36 of the Contracts Act can set aside all kinds of agreements.

    The statutory control is complemented by indirect means of controlling the content of a contract through non statutory methods. The non statutory methods are concerned with the incorporation, interpretation and construction of clauses in a contract. To be valid and for a party to be able to rely on a term it must have been incorporated into the contract. The rules concerning the interpretation of standard form contracts and exclusion clauses are also of great importance. In both states the approach held is that the statutory control should be used preferably over the indirect control means, though the indirect means still has a prominent role in England through common law. Both England and Sweden agree on that the weaker party in a contract situation is in a greater need of protection by the rules of law in unfair contract situations. However unfairness can only arise if the superior party has wrongfully used the exclusion clause.

    Our study shows the differences between Swedish and English contract law that can result in difficulties in the harmonisation process. These differences concern the test of reasonableness of exemption clauses, the doctrine of good faith, the legal effects and to what extent the indirect means of control should be applied. The Swedish test of reasonableness may include all relevant circumstances irrespective of the time of their occurrence, before or after the entry of the contract. The courts in England are limited to circumstances that have occurred before the closure of the contract. Section 36 of the Swedish Contracts Act includes a general rule of unfairness applicable to all kinds of contract terms. The rule of unfairness in the UCTA on the other hand, is only applicable to exemption clauses and indemnity clauses and there is no general rule of unfairness in English contract law. Instead the courts rely on indirect means of control, which therefore is of greater importance in English contract law. Finally, adjustments of unfair exemption clauses has a significant role in Swedish contract law, in contrast to English contract law where any adjustment is regarded as an intrusion of the freedom of contract.

    To endorse one of the most important aims of the EU; a well working inner market, discussions commenced in 2001. The discussions concerned the harmonisation of the contract law within the union. The questions that arose were whether or not it was possible at all to form a European common contract law and if so, what the effects would be. An action plan was developed by the Commission and today both the EU Parliament and the Council are positive in regard to the continuing work with a reference frame. The Commission aims to pass the reference frame in 2009. Since the EU member states are diverse and have different legal systems a harmonisation of the contract law could cause difficulties. There are differences concerning legal traditions and legal values, hence the legal expertise in Europe is divided in the harmonisation question.

    The following study aims to analyse the existing rules of law in Sweden and England representing two diverse legal systems existing in Europe; civil law and common law. The focus of this study regards the control of exclusion clauses in standard form contracts in both legal systems. The comparison will then be used to analyse the fundamental question if the harmonisation of contract law in the EU is feasible. Specific areas within the contract law have already been harmonised, which shows a possibility to coordinate common law and civil law. Directive 93/13/EEC on Unfair Terms in Consumer Contracts is one example of harmonised contract law in the EU and the principles in PECL is another example which shows that it is possible to coordinate common law and civil law. A harmonisation of the contract law will probably promote the commerce within the union and be the next step towards one of the most prominent goals of the EU, namely a well functioning common market. However, our study shows that the differences between national legislation and the differences between the legal traditions within the EU are not insignificant and a harmonisation will probably not be enforced without difficulties.

  • 294.
    Harlin, Alexander
    Jönköping University, Jönköping International Business School.
    Skadeståndsrätt - kränkning: Om grundskolelärares möjlighet att erhålla kränkningsskadestånd2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to investigate if elementary school teachers are a vulnerable professional group and if elementary school teachers should be mentally prepared for abusive treatment. Thus determine whether the reduced possibility for certain professionals such as police officers and order guards to obtain compensation for abusive treatment also shall apply for elementary school teachers.

    To reach that purpose, first the concept of abusive treatment and how compensation for abusive behavior becomes topical have to be straighten out. Then follows an analysis of both the lower possibility to obtain compensation for abusive treatment, but also how elementary teachers can be mentally prepared abusive treatment.

    It turns out in the conclusion that elementary school teachers are considered vulnerable in relation to the specifications of their work environment and because of that elementary school teachers must be deemed to have knowledge of that they may be subject to abusive treatment. Therefore I believe that elementary school teachers as certain professionals like police officers and order guards may not be granted compensation for every situation of abusive treatment, a lower limit must apply.

  • 295.
    Hartmann, Christoffer
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ränteavdragsbegränsningar2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 296.
    Hasaj, Elvira
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Identitetskravet och passkravet: En rättsfallsanalys kring målen UM 8296-09 och UM 1014-092011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 297.
    Hasanbegovic, Jasmina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Attribution of Profits to Dependent Agent Permanent Establishments: The dual taxpayer approach versus the single taxpayer approach2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Business profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. Article 7 of the OECD Model Tax determines the profits attributable to the PE.

    Nevertheless, Member States have interpreted Article 7 of the OECD Model Tax Convention in various ways. In order to provide consensus the OECD adopted an authorised OECD approach for attributing profits to PEs.

    The first part of the purpose of this thesis is to study the Swedish approach for attributing profits to dependent agent PEs in relation to the authorised OECD approach. An enterprise from the home state can be considered to have a dependent agent PE in the host state if it conducts business in the host state through a dependent agent located therein. This is provided that the agent has the authority to conclude contracts in the name of the enterprise and exercises this authority regularly.

    Under the authorised OECD approach for profit attribution to dependent agent PEs it is possible to allocate profits to the PE in excess of the arm’s length remuneration paid to the dependent agent. Thereby, the OECD has adopted the dual taxpayer approach as the authorised OECD approach.

    According to the author’s opinion the Swedish perspective regarding profit attribution to dependent agent PEs differs from the authorised OECD approach as the dual taxpayer approach so far has not been applied in Sweden. Furthermore, it differs as the attribution of capital to PEs is not allowed according to case law and as far as the recognition of internal dealings is concerned.

    When the OECD adopted the dual taxpayer approach as the authorised OECD approach another method was available; the single taxpayer approach. In line with this approach no further profits in excess of the arm’s length remuneration to the dependent agent can be attributed to the dependent agent PE. However, the single taxpayer approach was rejected as the authorised OECD approach, which has lead to disagreement within the international tax community.

    Therefore, the second part of the purpose of this thesis is to study to what extent the authorised OECD approach is sustained. This is done by analysing reactions to the single and dual taxpayer approach among business and academic circles.

    The author believes that reactions against the dual taxpayer approach mainly arise in situations when an enterprise in the host state gives rise to a dependent agent PE. Therefore, the authorised OECD approach should have recognised that different types of dependent agent PEs might arise and the approach is only sustained to the extent that a person belonging to the foreign enterprise leads to the existence of a dependent agent PE.

  • 298.
    He, You-Fin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The concept of controlled foreign company and its complience with the EU-law: Does the Swedish chapter 39a Income Tax Act constitute a breach on freedom of establishment?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

     

    Establishment in foreign countries can be achieved through a subsidiary company or a permanent establishment. Profit of a subsidiary company is normally taxed in accordance with the law of the country of where it is established, since a subsidiary company constitutes a separate legal entity. A permanent establishment on the other hand is not a separate legal entity, therefore profit in a permanent establishment is usually added on to the company’s total profit and taxed in accordance with the law of the country of where the company is established.

    Establishing business activities in foreign countries do normally not create problems, unless the business is carried on in a low tax jurisdiction. If that is the case, unlimited opportunities are created for companies to circumvent domestic taxation by transferring profit to the low tax jurisdiction, which in turn decreases the domestic tax base. In Sweden this kind of circumvention is precluded by chapter 39a ITA, in the meaning that a shareholder in a foreign company can be tax liable of low taxed profit in a foreign. The question that arises is whether chapter 39a ITA infringes on freedom of establishment.

    The outcome in the analysis is that there is a likeliness that chapter 39a ITA constitutes a restriction on the freedom of establishment. The escape provided in article 52 TFEU cannot justify the measure. Nor is it likely that the measure can be justified by the rule of reason. In the light of the assessment done in the analysis, it can be concluded that the chapter 39a ITA is applied in a non-discriminatory manner, satisfies a mandatory requirement (prevention of tax avoidance) and is regarded as appropriate in securing the achievement of the objectives. But there is a potential risk that measure will fail in the proportionality test.

  • 299.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Avtals uppkomst: Dags att se bortom avtalslagen2007In: Svensk juristtidning, ISSN 0039-6591, no 8, p. 673-708Article in journal (Other academic)
    Abstract [en]

    The article reviews and criticises the opinions of three Nordic writers - Kurt Grönfors, Bert Lehrberg, and Fredrik Stang - as to how, and on what principles, contracts come into being. On the basis of this criticism, a research programme is proposed, aiming at establishing what other mechanisms apart from the offer-and-acceptance model of the Contracts Act is applied by Swedish courts as regards the conclusion of contracts.

  • 300.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Det allmännas vårdplikt vid custodia2010In: Svensk Juristtidning, ISSN 0039-6591, no 4, p. 321-343Article in journal (Refereed)
    Abstract [sv]

    I artikeln undersöks det allmännas ansvar för enskild egendom som detallmänna har om hand (ansvar för custodia). Det konstateras att myndigheterinte har något strikt, utan endast ett culpaansvar med omvänd bevisbörda(presumtions- eller exculpationsansvar). Innehållet i culpaansvaretfastställs med ledning av den omhändertagna egendomens egenskaper.

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