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  • 301.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Det järnvägsrättsliga trafikeringsavtalet - ett förvaltningsrättsligt avtal2013In: Juridisk Tidskrift, ISSN 1100-7761, no 1, p. 101-123Article in journal (Other academic)
  • 302.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    En europeisk avtalsrätt?: En lägesbeskrivning avseende den europeiska debatten2007In: IUR-Information, Vol. 1Article in journal (Other (popular science, discussion, etc.))
    Abstract [en]

    This article reviews the debate about, and efforts concerning, a harmonisation of European contract law as of January 2007. It criticises the main thrust of the attempt, and is skeptical about the project's chances of success.

  • 303.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Erika P. Björkdahl, Lojalitet och kontraktsliknande förhållanden. En civilrättslig studie av förutsättningarna för ansvar vid förhandlingar eller andra kontakter mellan avtalsmässigt obundna parter (ak.avh.), Iustus förlag, Uppsala 2007, 494 s.2007In: Juridisk tidskrift, ISSN 1100-7761, no 4, p. 962-Article, book review (Other (popular science, discussion, etc.))
    Abstract [en]

    Book review of a doctoral thesis submitted at, and accepted by, Uppsala University.

  • 304.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Henriette Nazarian: Lojalitetsplikt i kontraktsforhold2008In: Tidsskrift for rettsvitenskap, ISSN 0040-7143, E-ISSN 1504-3096, Vol. 121, no 4-5, p. 662-671Article, book review (Other academic)
    Abstract [sv]

    Recension av Henriette Nazarians avhandling

  • 305.
    Heidbrink, Jakob
    Stockholms universitet.
    Logistikavtalet: Allmän kontraktsrätt i transporträttslig miljö2005Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Explores the existence of an independent type of contract that may be called the contract for logistics. Analyses the conceptual framwork around this new type of contract, and discusses potential contractual remedies applicable to that type of contract.

  • 306.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    NJA 2010 s. 467: Släggan istället för stämjärnet2011In: Utblick och inblick: Vänbok till Claes Sandgren / [ed] Tom Madell, Per Bergling, Örjan Edström & Jan Rosén, Uppsala: Iustus förlag, 2011, 1, p. 261-272Chapter in book (Other academic)
    Abstract [sv]

    Kritisk rättspolitisk granskning av NJA 2010 s. 467

  • 307.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Omhändertagande av annans egendom: ett avtalsgrundande rättsfaktum?2008In: Svensk juristtidning, ISSN 0039-6591, no 1, p. 57-Article in journal (Other academic)
    Abstract [sv]

    I artikeln diskuteras det förvånansvärt komplicerade spörsmålet hur man skall kunna avgöra frågan i vad mån omhändertagande av annans egendom är ett avtalsgrundande rättsfaktum. Några rättsfall analyseras djupare och slutsatsen dras att omhändertagande av annans egendom — vare sig det sker för transport eller för något annat syfte — med stor sannolikhet inte utgör något avtalsgrundande rättsfaktum, utan snarare ett rättsfaktum sui generis som uppvisar likheter med den engelska rättens bailment.

  • 308.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    'Reasonableness' i kommersiella förhållanden under engelsk rätt: En varningsflagga avseende långtgående friskrivningsklausuler2006In: IUR-Information, Vol. 8Article in journal (Other (popular science, discussion, etc.))
    Abstract [en]

    This article analyzes Balmoral v. Borealis in the High Court of England, and draws the conclusion that one must be very careful in drafting exemption clauses, as sweeping such clauses will not be upheld by English courts.

  • 309.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Review of Adrian A.S. Zuckerman, Civil Procedure, LexisNexis UK, London 20032004In: Juridisk tidskrift, ISSN 1100-7761, no 4, p. 942-Article, book review (Other (popular science, discussion, etc.))
    Abstract [en]

    Reviews A.S. Zuckerman's book Civil Procedure.

  • 310.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Tankar om kontraktsfordringars uppkomst2011In: Juridisk Tidskrift, ISSN 1100-7761, Vol. 22, no 4, p. 858-869Article in journal (Other academic)
    Abstract [sv]

    Tar NJA 2009 s. 891 som utgångspunkt för en kritik av Högsta domstolens hantering av frågan om fordrans uppkomst och lämnar de lege ferenda förslag om ett alternativt tillvägagångssätt.

  • 311.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Transporträttslig preskription för en produktskada? Det beror på...2008Other (Other academic)
    Abstract [sv]

    Kommentar till rättsfallet NJA 2007 s. 879

  • 312.
    Heidbrink, Jakob
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Utgångspunkten för ansvar för annans lösöre (custodia) i straff- och skadeståndsrätten2009In: Tidsskrift for rettsvitenskap, ISSN 0040-7143, E-ISSN 1504-3096, Vol. 122, no 4-5, p. 577-310Article in journal (Other academic)
  • 313.
    Helgee, Maria
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gränsdragningen mellan förhindra skatteflykt och förhindra förlust av skatteintäker: Två separata rättfärdigandegrunder med samma innebörd?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    The Member States in the European Union have kept their authority within the area of direct taxation but must still observe Community law when exercising this authority. However, Community law has received a major influence on the area of direct taxation through the free movement provisions and the freedom of establishment, which limits the authority of the Member States. If a national measure restricts or hinders the freedom of establishment, the Member States must justify the measure in order to be able to apply it and the prevention of tax avoidance is an often referred ground of justification that is accepted in principle. It is however not unusual that a national measure is considered in breach with the freedom of establishment if it refers to the prevention of loss of tax revenue. The loss of tax revenue is not an accepted ground of justification as it is considered to be based on merely economic interests and thus not regarded as a matter of overriding general interest. A Member State whose national measure aims at preventing tax avoidance, most likely also aims to prevent that tax revenues derived from the Member State is not deprived from it. This indicates that prevention of tax avoidance also is based on an economic interest which arise the question whether or not there is a distinct differentiation between these grounds of justification. The meaning of the loss of tax revenue is considered to be included in the objective of the Member States when they seek to prevent tax avoidance. Accordingly, these two grounds of justification have the same purpose and the separation between them can therefore not be considered as obvious. The differentiation between these grounds of justification is hence not obvious enough to be able to claim that predictability is at hand for the Member States when applying concerned ground of justification.

  • 314.
    Hellbom, Fredrik
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Genomförandet av bemanningsdirektivet 2008/104/EG: En problematisk implementering för Sverige?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    The use of temporary agency workers has increased significantly during the last decades. Due to considerable differences in the legal status and working conditions of temporary agency workers within the EU, the directive 2008/104/EC on temporary agency work was adopted in 2008. The current directive has a two folded purpose, first and foremost to improve the employment and working conditions for temporary agency workers, by establishing the principle of equal treatment. The second purpose is to create greater acceptance for the temporary work agencies, and also to review and remove any unjustified restrictions or prohibitions against them.

    There are several different models for labour market regulation represented within the EU. The Swedish and Nordic model has through history relied heavily on regulation via collective agreements, entered into by the social partners, with a minimal amount of state interference and regulation.

    For Sweden there is a potential problem in the implementation of the directive on temporary agency work, since it follows from case law by the European Court of Justice (ECJ). That the Swedish type of collective agreement, that lacks universal applicability, is insufficient as the sole means of implementing EU directives establishing rights for all workers.

    The main purpose of this thesis is to analyze if and how it’s possible to implement the directive on temporary agency work, within the established Swedish model for labour market regulation, and at the same meet the requirements of the EU-law.

  • 315.
    Hellström, Maria
    et al.
    Jönköping University, Jönköping International Business School.
    Tångring, Nina
    Jönköping University, Jönköping International Business School.
    Sparandedirektivet: En uppsats om direktivets effekter i Sverige2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The aim of the Savings Taxation Directive is to ensure an effective taxation of income from savings in the form of interest payments within the EU. This shall be done through taxation of the interest payment in the Member State where the beneficial owner, the saver, has his residence. The directive is only applicable on individuals and on cross-border payments. The aim shall be achieved through an exchange of information between the Member States. Instead of exchanging information, a Member State can choose to levy a withholding tax. A certain amount of that tax shall be transferred to the Member State of residence of the beneficial owner. The obligation for Swedish banks to forward statements of earnings concerning foreign savers has been extended through the directive. The banks sends the information to the Swedish tax authority which then forwards the information to the competent authority in the savers state of residence.

    The directive contains an exception, the de minimis rule, that states that Member States can choose to exempt certain interest payments deriving from Undertakings for the Collective Investment of Transferable Securities (UCITS). The aim of the exception is to give the Member States a possibility to exclude undertakings which invest mainly in equity but which must hold some debt for liquidity purposes. The Swedish Government has chosen not to implement the exception into Swedish law. In our opinion, this leads to a competitive disadvantage for Swedish UCITS. Due to the Governments’ decision, the Swedish UCITS must, in order to be able to sell their products within the EU, be able to show the interest part of a dividend. If this cannot be done, the entire amount is considered as interest and must be reported as such.

    The directive has been implemented into Swedish law through a paragraph in the Law of Self Assessment and Statement of Earnings. It states that the Savings Taxation Directive shall be applied as Swedish law. Besides the implementation, some parts of the law have been changed. We think that the implementation may be in breach of the directive, which states that Member States must pass laws and decrees necessary to fulfill the regulations in the directive. We do not think that the Swedish law has been adjusted to the directive in a sufficient way since the Swedish law sometimes overlap the directive and sometimes contradict it. The Swedish law contains two exceptions from the obligation to give statements of earnings. These exceptions breach the directive since the directive does not contain any exceptions of this kind. However, we think that the exceptions are reasonable since they exempt bank accounts which are of no importance for the exchange of information stated in the directive. Similar exceptions should therefore in our opinion be included in the directive.

    The implementation of the Savings Taxation Directive has caused the Swedish banks, in their role as paying agents, supplementary work and costs. The costs have occurred when the banks have had to adopt their computer systems in order to fulfil the criteria in the directive. The banks also had to complete their information about foreign savers who are liable to tax in Sweden.

    The Swedish tax authority is the competent authority in Sweden and shall therefore report the information, concerning foreign tax payers, that is forwarded by the paying agents. Sweden had, even before the implementation of the directive, a well functioning system for statements of earnings. The state also participates in the exchange of information that takes place within the OECD. Therefore, the implementation of the directive has not caused any costs of importance for the Swedish tax authority.

    It is expected that the Savings Taxation Directive will give rise to increased tax revenues for the Member States whose tax payers invest abroad. However, there is a risk that these savers invest in other products or transfer their assets to states that are not within the scope of the directive in order to avoid taxation. Because of this, we think that the Savings Taxation Directive might be a waste of effort.

  • 316.
    Henriksson, Frida
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Upprepade interna aktieöverlåtelser vid generationsskiften av fåmansföretag: En tolkning av skatteflyktslagen2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Qualified stock options in a company with limited owners shall, according to regulations in the 57th chapter in the Swedish Income tax act, be subject for taxation both as income for performing service and as capital. By repeatedly performing an internal stock handover, a company-owner can un-qualify his stocks. With unqualified stock options, he will only have to pay tax for income as capital, not for services.

    In RÅ 2009 ref. 31, the Swedish Supreme Administrative Court have decided that repeated reiterated internal stock transfers will be considered as tax evasion. This leads to the question of when a generation swift trough reiterated internal stock transfers will be considered tax evasion. In the general clause of tax evasion there are four prerequisite to be fulfilled. All of these have to be fulfilled in order to judge the case as tax evasion. The determining factor in this judgment is whether the stock options are qualified or not. If the stock options through the internal transfer become qualified, even though the transfer has been made by reiterated handovers, the first prerequisite is not fulfilled and therefore the case cannot be judge as tax evasion. It is considered as tax evasion in cases where the company has made a generation swift by repeatedly internal handovers of stock options, and the stock options are no longer qualified.

    It is important that the company owner has been involved, directly or indirectly, in the handover of the stock options, the owner must also have a purpose to get lower taxation, that the taxation was lower because of the above actions and finally that the actions are in conflict with the legislation for it to be considered as tax evasion.

     

  • 317.
    Herbertsson, Johanna
    et al.
    Jönköping University, Jönköping International Business School.
    Wiséen, Martin
    Jönköping University, Jönköping International Business School.
    Bankernas offentligrättsliga karaktär: En jämförelse mellan bankernas begränsade möjligheter att tillämpa condictio indebiti och förvaltningsmyndigheternas begränsade möjligheter att återkalla gynnande förvaltningsbeslut.2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The principle of condictio indebiti means that a faulty transaction should be repaid. This general rule is however, not easily applicable on banks.  The central position the banks possess in our community combined with one of its main tasks, to correctly manage transactions and payments, put the banks in a position of trust. Customers should have unconditional trust in a transaction from a bank and its correctness. Hence, the bank has become an exception to the principle of condictio indebiti. Case studies have shown that banks will never be repaid for a faulty transaction. According to this, a new principle can be stated, that a faulty transaction from a bank shall remain with the recipient.

    Similar strict rules are to be found for the administrative authorities. Administrative authorities pass decisions and this essay focuses on decisions of favorable character. That is decisions that involve some kind of benefit for the recipient such as; permissions, financial assistance and approved applications. The general rule for favorable administrative decision is that these can not be withdrawn because the recipient should be able to trust, and act according to, a decision of an administrative authority.

    The general rules for these actions, withdrawal and reimbursement, are similar. The reason for the difficulty in withdrawal and reimbursement is that both banks and administrative authorities are considered to have a position of trust. The individual should always be able to trust an action from these two institutions. The position of trust is based on individuals need for security and that banks and administrative authorities have more knowledge and ability to overview the situation. Withdrawal and reimbursement should therefore never be preceded if it generates a disadvantage for the individual. The court should select the available option resulting in least negative impact. This justifies the difficulties in withdrawing or reimbursing an action that is favorable for the individual. Withdrawal and reimbursement will often have more negative impact on the recipients compared to how it affects banks and administrative authorities if the transaction or decision withstands.

    These similarities show that banks are treated as a public entity even though they are regarded as a private entity.

  • 318.
    Heyati, Farshid
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kugic, Robert
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Cohesion of the national tax system: An analysis from a legal certainty perspective2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Direct taxation is an area which has not been harmonized entirely within the European Community. Nevertheless, the ECJ has in its case law stated that even though direct taxation falls within the competence of the Member States, they may not exercise that competence by breaching EC law. At the same time the EC Treaty provides certain exceptions in the form of justifications for national measures resulting in such breach of EC Law. The justification grounds provided by the EC Treaty are, however, limited and general and not suitable for justifying tax measures. That is why the rule of reason has played such an important role within the area of direct taxation. The rule of reason made it possible to in-voke justification grounds that were not expressly mentioned in the EC Treaty. Since the list of justifying grounds, not provided by the EC Treaty, is open-ended, Member States have been invoking several different justifying grounds which were suitable for tax measures. One of those justification grounds which has been used the most is the preservation of the cohesion of the national tax system.

    The first time the cohesion of a national tax system was brought forward as a justifying reason for a restrictive measure was in the Bachmann case. There the ECJ held that the Belgian legislation could be justified on the ground of the cohesion of the national tax system. However, the ECJ has been applying the cohesion justification very restrictively and never accepted it as a valid justification ground after the Bachmann case. What the ECJ has done in subsequent cases is to develop the meaning of the principle and adding new criteria which must be fulfilled in order for the cohesion justification to be successfully invoked. However, during this course the ECJ has been very unclear and inconsistent, harming legal certainty, which taxpayers are supposed to expect. Even in the doctrine, authors have been questioning the validity of the cohesion justification due to the ECJ’s reluctance to accept it again. In connection with recent case law concerning cross-border dividend taxation, voices have been heard, demanding the ECJ to address the cohesion justification once more in order to set out clear boundaries for its application and to disperse the current legal uncer-tainty regarding the matter. As a consequence the aim of this paper is to analyze the appli-cation of the cohesion justification to cross-border dividend situations from a legal certainty perspective. As becomes clear from analyzing recent cross-border dividend cases, the ECJ seems to have departed from earlier established criteria and a new line of thought seems to direct the development towards the introduction and application of new criteria.

    Conclusively, we have found that the application of the cohesion justification by the ECJ has been very inconsistent and that this inconsistency has led to a considerable degree of legal uncertainty, making it difficult to predict the outcomes of future cases. Therefore, we conclude that the ECJ should take the opportunity, which has presented itself in recent cases concerning cross-border dividend taxation, to clarify the cohesion justification and set out clear definitions for how to apply it.

  • 319.
    Hietala, Sanna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Assignments abroad: Determining when they constitute a permanent establishment for a foreign enterprise in the host country2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 320.
    Hietala, Sanna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ränteavdrag: En analys av förslag till effektivare ränteavdragsbegränsningar2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The general principal within Swedish tax law is that interest expenses are deductible on in- come derived from business. A procedure, where international corporate groups abused the right of interest deduction in order to accomplish tax avoidance, was discovered a few years ago. High profits in Swedish companies were moved to companies in tax havens through high interest rates. After established practice showed that there lacked a possibility of preventing these procedures and the Swedish Tax authority discovered the extent of which they were used the need of extended regulations for interest deductions became clear. In order to prevent these procedures, new rules regarding interest deduction were laid down in law during year 2009.

    The tax authority’s researches showed that even though new regulations had been laid down there still existed a substantial possibility for companies to avoid tax in Sweden. The regulations today have an undesirable effect, are unpredictable and allow billions of kroner to disappear from the Swedish tax base each year. In March 2012 the ministry of finance presented a proposal for more effective regulations on interest deduction. The objective this thesis is to analyse the proposed regulations in comparison to current legislation in the light of preventing tax avoidance. After a review of the proposal and the criticism it has re- ceived, compared to the current legislation, it appears that the proposed regulations better can accomplish the states goal of preventing tax avoidance. However when the new regula- tions are seen through a company perspective they seem to be too extensive and increase unpredictability.

    The conclusion is nonetheless that the proposal better fulfils the goal of preventing tax avoidance through interest deduction, however it is in need of some changes in order to not disbenefit the industrial economy. 

  • 321.
    Hilton, Ulrika
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Karlsson, Lena
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gröna generationsskiften: Särskilt om samäganderätt och mjuka frågor2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Within the near future Sweden will be facing a large number of successions of ownership  within the agriculture and forestry sector, which is why it is important to acknowledge the question of alternatives for transfer of ownership. The purpose of this thesis is therefore to analyze the existing law as well as the various options for how to transfer the ownership concerning succession of ownership within family-owned agriculture and forestry businesses. This thesis pays particular attention to the complexity of problems that refer to joint ownerships and the great importance of the emotional questions that arise when a succession of ownership is being implemented.

    A succession of ownership can be planned as well as unplanned. When implemented through inheritance the transfer to the younger generation is unplanned. There are several effects of an unplanned succession of ownership and these effects can be harmful for the company as well as the family. If planned preparations can be made then the process can be facilitated by the involvement of the complete family. A planned succession is carried out through purchase, gift or testament. The implementation is a lengthy process and consideration must be taken not only to the economic and legal aspects but also the emotional. A succession can lead to jealousy and arising disputes within the family during and after the succession if the emotional questions are neglected.

    Approximately a third of all agricultural and forestry businesses are owned by more than one person in a joint ownership. Joint ownership can arise through various different reasons such as unplanned, through inheritance or testament, or planned, through purchase or gift. Numerous problems could arise through joint ownership, for example, where there are several joint owners, there could be several different perceptions on how to manage the property. There is the possibility to apply for trusteeship for the property by a legal guardian, however, it is not suitable for every constellation. Agriculture and forestry businesses are often owned as a joint ownership despite the fact that only one of the joint owners conducts and lives on the estate. These problems illustrate that joint ownership is not recommended, and when planning the succession of property, it is always important to be aware of the negative implications of joint ownership.

    It is hard to define an emotional question and there is no unequivocal answer to what such a question implies. The importance of these questions during a succession of ownership should not be belittled since they can determine the outcome of the succession. The emotional questions have a great impact on the succession as a whole and involve everyone. The importance of these questions has attracted more attention during the previous years but there is still a lack of investigations within this area and it is therefore important to highlight their existence.

     

  • 322.
    Hoang, Quang
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.

    In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.

    The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.

  • 323.
    Hodzic, Melina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fast driftställe enligt intern rätt och OECD:s modellavtal: Betydelsen av en ändring i kommentaren till modellavtalet för intern rätt2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 324.
    Holmkvist, Martina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Om lagstiftarens passivitet kan rättfärdiga genomförandet av dubbla interna aktieöverlåtelser2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Dubbel intern aktieöverlåtelse genomförs för att ägaren ska undkomma beskattning enligt fåmansföretagsreglerna. Enligt fåmansföretagsreglerna ska kapitalvinst på kvalificerade andelar beskattas till viss del till 20 procent och resterande del till 57 procent. En andel är kvalificerad om delägaren har varit verksam i betydande omfattning i fåmansföretaget under beskattningsåret eller under något av de fem föregående beskattningsåren. Genom att ägaren bildar minst två nya bolag är dennes andelar inte kvalificerade, varken i bolaget eller i ett direkt eller indirekt ägt bolag. Att delägarens aktier är okvalificerade innebär att kapitalvinsten ska tas upp till fem sjättedelar i inkomstslaget kapital, vilket innebär en beskattning om 25 procent. Genom RÅ 2009 ref. 31 anses dubbel intern aktieöverlåtelse utgöra skatteflykt men intern aktieöverlåtelse betraktas fortfarande som ett skatteplaneringsförfarande.

    Intern aktieöverlåtelse innebär att ett nytt bolag bildas och ägaren kan efter en karenstid på fem år likvidera bolagen och beskatta den upparbetade kapitalvinsten till 25 procent då aktierna inte längre är kvalificerade. Beskattningsresultatet blir således detsamma för ägaren vid en intern aktieöverlåtelse och vid en dubbel intern aktieöverlåtelse. Skillnaden är att den dubbla interna aktieöverlåtelsen kan genomföras direkt och ägaren behöver sålunda inte invänta femårskarensen.

    Regeringsrätten har tidigare inte tillämpat skatteflyktslagen trots att förfaranden stridit mot lagstiftningens syfte då lagstiftaren har haft insikt om förfarandena men inte ingripit för att hindra dessa. RÅ 2009 ref. 31 behandlade som ovan nämnts en dubbel intern aktieöverlåtelse. I rättsfallet bortsåg Regeringsrätten från tidigare praxis kring att lagstiftarens passivitet medför att skatteflyktslagen inte ska tillämpas. Därför är uppsatsens huvudsyfte att utreda om lagstiftarens passivitet kan användas som argument vid avgörandet av om skatteflyktslagen ska tillämpas på förfarandet dubbel intern aktieöverlåtelse. Uppsatsens delsyfte är att utreda huruvida intern aktieöverlåtelse kan betraktas som ett skatteflyktsförfarande.

    Enligt min mening strider förvisso dubbel intern aktieöverlåtelse mot fåmansföretagsreglerna då dessa syftar till att arbetsinkomst inte ska kunna omvandlas till lägre beskattad kapitalinkomst. Vidare medför förfarandet en väsentlig skatteförmån och skatteförmånen får anses ha utgjort det övervägande skälet till förfarandet. Sålunda instämmer jag med Regeringsrättens ställningstagande i RÅ 2009 ref. 31. Dock anser jag att lagstiftarens passivitet kan rättfärdiga genomförandet av dubbla interna aktieöverlåtelser eftersom lagstiftaren var medveten om förfarandet men trots detta faktum inte gjorde någonting för att stoppa möjligheten till genomförande. På denna grund anser jag därför att dubbel intern aktieöverlåtelse inte utgör skatteflykt.  

     

    Vidare anser jag att även intern aktieöverlåtelse strider mot fåmansföretagsreglernas syfte då arbetsinkomst även i detta förfarande omvandlas till kapitalinkomst. Därtill utgör den uppnådda skatteförmånen det övervägande skälet då den skattskyldige inte annars hade väntat på femårskarensen. Slutligen har den skattskyldige även medverkat i förfarandet. På denna grund anser jag att alla rekvisit i 2 § skatteflyktslagen är tillämpliga varför även intern aktieöverlåtelse bör utgöra ett skatteflyktsförfarande. Emellertid är jag av åsikten att passiviteten hos lagstiftaren att inte återinföra stopplagstiftning gör att skatteflyktslagen inte kan tillämpas på förfarandet. Alternativt argument är att det enligt förarbeten till skatteflyktslagen uttalas att transaktioner som har företagsekonomiska motiv inte ska tillämpas av skatteflyktslagen. Jag anser att den skattskyldige har lättare att bevisa företagsekonomiska motiv för en intern aktieöverlåtelse då den skattskyldige faktiskt väntar på femårskarensen. Oavsett vilket argument som används är jag av uppfattningen att intern aktieöverlåtelse inte utgör skatteflykt.

  • 325.
    Hoshmand, Omar
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Sekretessavtal: Kan ett sekretessavtal i kommersiella förhållanden som gäller för all evig tid jämkas med stöd av 36 § avtalslagen?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    When a company is part of an agreement there is a risk that one of the collaborators pursues similar business and takes up competition with the partner or chooses to reveal information about their partner to other parties. To avoid this, companies establish a confidentiality agreement that prohibits the parties to reveal any information. Confidentiality agreements that are eternal have become more common in Swedish contract law in commercial relations. As a result, disputes between collaborators have occurred regarding the unreasonable length and validity of the agreement at a later stage.

    When a confidentiality agreement is considered to be unreasonable, 36 § of the Swedish contract law (AvtL) can be applicable. The paragraph deals with the legitimacy and the opportunities of re-adjustment of the unreasonable contract. The question is, can a confidentiality agreement that is eternally valid in commercial relations be modified with the support of 36 § AvtL?

    Pacta sunt servanda is an important principle in Swedish contract law and the confidentiality agreement is no exception. Hence, the duty of fulfilling a contractual obligation is important. The 36 § of AvtL can be applied when an obligation can be considered to be unreasonable. Confidentiality agreements in commercial relations that are eternal can be seen as unreasonable if a partner is inferior or if later occurred relations changes the meaning of an agreement.

    If information is considered to be an industrial secret it should be classified according to Act on the Protection of Business Secrets (FHL). However, when the information is not any longer regarded as an industrial secret, it can be unreasonable to have a eternal confidentiality agreement. An example of this can be a patent that expires after a certain period of time. Hence the confidentiality agreement should be able to modify, with the support of 36 § AvtL.

  • 326.
    Hult, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Det reglerade fjärrvärmeavtalet: Etapp ett2012Report (Other (popular science, discussion, etc.))
    Abstract [en]

    This report summarises the results of the research I have conducted during the time from the 1th of March 2010 until 28th of February 2011. The research project has been financed by granting of the application no. 164: Det reglerade fjärrvärmeavtalet – En studie i regleringsteknik med utgångspunkt i fjärrvärmebranschens rättsliga förutsättningar. The project is divided into three stages; this report concerns the first stage. The first stage has had two objectives The first objective was to investigate how the supervisory authority, by executing its supervisory function, may affect the contractual relationship between a district heating supplier and a commercial district heating customer The second objective was to identify and structure problems for thenext two stages of the project. On the question of how the supervisory function of the supervisory authority may affect the contractual relationship between the district heating supplier and commercial district heating customer, first, the legal competence of the supervisory authority was analysed and, secondly, an investigation was conducted regarding the types of contracts to which the supervisory authority may and shall direct its supervision. It was concluded that the answer to the first question is that the supervisory authority shall supervise the informational content of the district heating contract as stated in sec. 6 of the Swedish District Heating Act. Further, it was concluded that the supervisory authority may possibly have the competence to supervise also the substantive content of the district heating contract with a view to ensuring that the substantive rules of the District Heating Act are followed which embody the informational requirements sec. 6 of the District Heating Act. Regarding the second question above, it has been concluded that the supervisory authority probably is bound to direct its supervision toward so-called standard forms of contracts, but not toward individually negotiated contracts. As concerns the task of identifying and structuring problems for the next two stages of the project, work has been focused on (1) identifying and describing the legislator’s manner of problematising the district heating industry and (2) presenting alternative and complementing perspectives to the legislator’s view. The legislator’s view on the district heating industry is that it is desireable that more people choose district heating sold in a market, although the district heating suppliers are deemed to enjoy an almost monopolistic position. This view of the legislator has been contrasted to, and discussed from, five alternative perspectives. From the first perspective, the district heating industry is understood as an industry dependent of an infrastructural network. From the second perspective, district heating is understood as a primary need. The third perspective assumes a critical standpoint on the legal definition of a “consumer” in the light of the reality of the contractual relations between supplier and customer in the district heating industry. The fifth, and last, perspective examines the legal historical context of the district heating industry. As regards the communication of the research results, this has been effected by my participation in two legal academic conferences, one conference arranged by Svensk Fjärrvärme, one publication of an academic article as a chapter of a book, and through a research proposal seminar open to the public.

  • 327.
    Hult, Daniel
    Jönköping University, Jönköping International Business School.
    Det reglerade fjärrvärmeavtalet: Etapp två2013Report (Other (popular science, discussion, etc.))
    Abstract [en]

    The question of trust and district heating has been topical for many years. The legislator has taken the position that the trust in the district heating industry is at risk due to the supposedly close to monopolistic position which the district heating companies have in relation to the district heating customers when they are connected to a district heating distribution net. The legislator deems district heating positive from an environmental perspective and therefore reckon the potentially declining trust as a problem since a decline in trust might make potential customers disinterested in district heating and might make current customers inclined to change heating method to a less environmentally positive one. In order to strengthen the position of the customers vis-à-vis the district heating companies and to increase the transparency of

    the district heating companies, and thereby increase the customers trust in district heating, the Swedish District Heating Act was enforced in 2008. My research is divided into three stages which together shall form my dissertation in law. The overarching purpose of the dissertation is to investigate if the Swedish District Heating Act will have the intended effect with which it was motivated, i.e. if the Swedish District Heating Act will increase trust in district heating. In this report I will present the tentative results from stage two. During stage two I have investigated and described the concept of trust. The investigation and description has been structured in accordance with three perspectives:

    1. The ontology of trust

    2. The emergence of trust

    3. The function of trust

    The description of the concept of trust is supposed to form the basis for the analysis of the Swedish District Heating Act which will be conducted during the third stage of the research project. During stage two I have also investigated and tried to establish what view the legislator has taken on trust within the context of the Swedish District Heating Act. This investigation took as its starting point three fundamental question:

    1. Who or what is the trustor according to the Swedish District Heating Act?

    2. Who or what is the trustee according to the Swedish District Heating Act?

    3. Which are the actions the trust is concerned with according to the Swedish District Heating Act?

    The trustor is defined as whom or what that shall have trust is someone or something whereas the trustee is defined as who or what the trustor shall trust. The action with which the trust is concerned is defined as the actions the trustor shall trust the trustee to perform. This far, my analysis shows that the trustor according to the Swedish District Heating Act is the potential and current district heating customers. The analysis also shows that it is uncertain who or what is the trustee according to the Swedish District Heating Act. The reason is that the preparatory work of the act are ambiguous on the question whether the trust of the potential and current customers is related to the district heating companies as such or if it is related to the abstract institution of district heating as a form of heating. Furthermore, my analysis shows that the actions with which the trust is concerned are as follows: the district heating companies shall deliver district heating to the customers in accordance with reasonable contractual terms, especially regarding pricing terms. Taken all together, one can conclude that the Swedish District Heating Act should increase the trust of the potential and current customers in either the district heating companies themselves or in district heating as a way of heating regarding the delivery of district heating in accordance with reasonable contractual terms and especially regarding the pricing terms. Finally, some words concerning the upcoming research in stage three. All the details are not yet set but the general idea is that I, during stage three, will analyze the Swedish District Heating Act using the description of the ontology, emergence and function of trust which has been presented in stage two. It is probable that I will limit my analysis to those provisions which are intended to affect the potential and current customers’ contractual relations, i.e. the provisions which are directed at the relationship between the district heating companies and their potential and current customers. The systematic core of these provisions is the regulatory technique used in the Swedish District Heating Act which is based on a supervisory authority monitoring the compliance of both public law and private law provisions. The idea is that I will analyze the substantive content of the provisions together with the monitoring function of the supervisory authority in order to conclude on the question whether the Swedish District Heating Act fulfills its purpose of creating trust.

  • 328.
    Hult, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fjärrvärmelagens disposivitet i förhållande till näringsidkare2009Report (Other academic)
    Abstract [en]

    Due to the dominant position district heating companies are presumed to have in relation to their customers, the Swedish legislator has not deemed the situation on the district heating market to be fully satisfactory. In order to remedy this shortcoming, and to promote confidence in the district heating business, on 1 July 2008, the District Heating Act entered into force.

    This paper aims to clarify the extent to which the private law provisions contained in the Act are mandatory in contractual relationships between district heating companies and their business (non-consumer) customers. This question is not unambiguously answered in either the Act itself, or its preparatory works, thus necessitating a fuller analysis of the problem.

    Viewing the relevant provisions of the District Heating Act in light of its overall purpose, it becomes clear that they are non-mandatory in the relationships in question. However, this is true only in a formal perspective. Practically, the provisions are not entirely at the disposal of the parties.

    The regulatory authority charged with supervising the implementation of the District Heating Act has, among other things, the task of making sure that the private law provisions of the Act are observed, thereby counteracting the non-mandatory character of the provisions relevant in this paper.

    Furthermore, general rules of contract and competition law may – but do not necessarily have to – inform the provision in such a way as to indirectly make them mandatory. The provisions, therefore, ought to be viewed as semi-mandatory, rather than non-mandatory.

    The conclusion of this paper, therefore, is that the design of the private law provisions of the District Heating Act has created a certain amount of legal uncertainty for both providers and business customers of district heating – an effect contrary to the overall purpose of the Act. A possible solution to this problem, it is suggested, is that business customers of district heating organise in a way similar to that of the providers’ organisation, Svensk Fjärrvärme AB. It should be possible to negotiate agreed documents between the parties that could be used as a standard of doing business. Such agreed documents could likely be accepted as reasonable and well-balanced by both providers and business customers of district heating, thus increasing trust in district heating without limiting the contractual freedom of the parties through legislation.

  • 329.
    Hult, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Hyra av lös sak i kommersiella avtalsförhållanden: Behövs en ny lagstiftning2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [sv]

    Syftet med denna magisteruppsats har varit att undersöka både teoretiskt och praktiskt om det föreligger något behov i Sverige att lagstifta på området hyra av lös sak i kommersiella avtalsförhållanden. Den rättsdogmatiska metoden har tillämpats och gällande rätt har jämförts med det förslag till gemensam europeisk civillagstiftning som publicerats i början av år 2008. Vidare har olika hyresavtal granskats och djupintervjuer har genomförts med utvalda personer från yrken med relation till hyra av lös sak. Till sist har Hellnerns modell för lagstiftning inom förmögenhetsrätten tillämpats för att avgöra om det föreligger ett behov att lagstifta. Slutsatsen är att inget av ny lagstiftning finns men att alternativa lösningar vore önskvärda. De alternativa lösningar som diskuterats är ett nationellt standardavtal eller upprättandet av en checklista för för att underlätta kontraktsskrivandet för avtalsparterna.

  • 330.
    Hult, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Mötet mellan civilrättslig avtalsfrihet och offentligrättslig tillsyn över avtalets innehåll på fjärrvärmemarknaden2011In: Den nordiska välfärden och marknaden: Nordiska erfarenheter av tjänster av allmänt intresse i en EU-rättslig kontext / [ed] Tom Madell, Terjei Bekkedal,Ulla Neergaard, Uppsala: Iustus Förlag AB , 2011, p. 189-215Chapter in book (Other academic)
    Abstract [sv]

    I den föreliggande artikeln ska jag diskutera hur förvaltningsrätt och civilrätt möts när två parter sluter avtal om fjärrvärme.[1] Mötet har sin grund i att lagstiftaren valt att ge en förvaltningsmyndighet i uppgift att kontrollera innehållet i avtalsparternas fjärrvärmeavtal.[2]

    Artikeln är begränsad till att behandla avtal som sluts mellan näringsidkare; således diskuteras konsumentförhållanden endast som jämförelseobjekt. Vidare ska framhållas att rättsläget i mångt och mycket är oklart. Det finns ännu ingen praxis på området – varken domstolspraxis eller myndighetspraxis – och fjärrvärmemarknaden har så vitt jag vet inte berörts i den svenska juridiska doktrinen. Mitt syfte med den här artikeln är därför tudelat: dels att beskriva fjärrvärmemarknadens speciella karaktär ur ett juridiskt perspektiv, dels att försöka tolka och problematisera den av lagstiftaren valda regleringstekniken.

    För att introducera läsaren till ämnet börjar jag med att i korthet beskriva fjärrvärmemarknadens tekniska förutsättningar och vilka problem som dessa anses orsaka. Härefter presenteras lagstiftarens åtgärder för att motverka de förmenta problemen genom att jag systematiserar de relevanta bestämmelserna. Avslutningsvis diskuteras och problematiseras reglernas närmare innebörd mot bakgrund av de ändamål som lagstiftningen på området ger uttryck för.

    [1] Ett stort tack ska här framföras till Jakob Heidbrink som trots semesterledighet tagit sig tid att läsa mina utkast och ge nyttig feedback.

    [2] 52 & 6 §§ fjärrvärmelag (2008:263) (fjärrvärmelagen)

  • 331.
    Humphreys, Edward
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Albert Moran with Justin Malbon: Understanding the Global TV Format2007In: Journal of Media Business Studies, ISSN 1652-2354, Vol. 4, no 1, p. 71-73Article, book review (Other (popular science, discussion, etc.))
    Abstract [en]

    Book Review of 'Understanding the Global TV Format' by Albert Moran with Justin Malbon (Bristol, Intellect 2006) (ISBN 1-84150-132-8)

  • 332.
    Humphreys, Edward
    Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    In Person2008In: Journal of Intellectual Property Law & Practice, ISSN 1747-1532, Vol. 3, no 8, p. 533-533Article in journal (Other (popular science, discussion, etc.))
  • 333.
    Humphreys, Edward
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    International Copyright and Intellectual Property Law: Challenges for Media Content Producers2008Collection (editor) (Other academic)
    Abstract [en]

    The interaction between national and international laws, and the realities of contemporary global trade in media content in a predominantly digital environment, raise challenges, uncertainties and opportunities for media companies. When it comes to licensing, protecting and enforcing copyright and other intellectual property rights, media companies and their advisers need to understand and make use of not only national but international legal rules.

    The chapters in this book offer a variety of perspectives on the relevance of international copyright and other intellectual property regimes to media businesses. What do these international rules mean in reality, how are they taken into account in national systems, what challenges do they pose, what sort of future development are we likely to see, and what are the implications of all this for media businesses seeking to benefit from their content production in the international arena?

    The book is comprised of papers and edited transcripts of talks delivered at a symposium of the same name which took place in Stockholm, Sweden in October 2007 and which gathered together speakers from across Europe representing legal practice, academia, policy-making and media content production and distribution.

  • 334.
    Humphreys, Edward
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    International Copyright and the TV Format Industry2008In: IUR-Information, Vol. 2007, no 8, p. 4-12Article in journal (Other academic)
    Abstract [en]

    This article examines the limited, but growing, body of case law in various jurisdictions which has addressed the question of copyright protection for TV formats. Two broad approaches can be identified on the part of the courts involved: (1) to try to draw analogies or parallels between TV formats and plays or scripted dramas; or (2) to examine the nature of the TV format on its own merits, in terms of its original and identifiable structure and fixed elements. The first approach makes it very difficult to find copyright protection; the second has borne fruit in some of the cases. One possible reason for these divergent approaches may derive from the way in which the definition in the Berne Convention for the Protection of Literary and Artistic Works of 1886 of copyright ‘works’ has been implemented into national legislation. Where the national legislation defines a copyright work as one of a limited list of categories, the courts have been forced to take the ‘dramatic work’-analogy approach: in other words, to try to shoe-horn TV formats into a particular pre-defined box. On the other hand, where national copyright acts have more faithfully followed the Berne Convention illustrative list, there seems to be less of an intellectual challenge in finding potential subsistence of copyright. This article looks to see whether there are patterns in the international treatment, concluding with a discussion of the Scandinavian position, as well as some commercial implications for TV format producers and distributors at the licensing stage. This article is only concerned with subsistence of copyright, and does not address infringement in any detail.

  • 335.
    Humphreys, Edward
    Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    International copyright and the TV format industry2008In: International Copyright and Intellectual Property Law: Challenges for Media Content Producers, Jönköping: Jönköping International Business School , 2008, p. 71-91Chapter in book (Other academic)
    Abstract [en]

    This paper examines the limited, but growing, body of case law in various jurisdictions which has examined the question of copyright protection for TV formats. Two broad approaches can be identified on the part of the courts involved: (1) to try to draw analogies or parallels between TV formats and plays or scripted dramas; or (2) to examine the nature of the TV format on its own merits, in terms of its original and identifiable structure and fixed elements. The first approach makes it very difficult to find copyright protection; the second has borne fruit in some of the cases. One possible reason for these divergent approaches may derive from the way in which the definition in the Berne Convention for the Protection of Literary and Artistic Works of 1886 of copyright ‘works’ has been implemented into national legislation. Where the national legislation defines a copyright work as one of a limited list of categories, the courts have been forced to take the ‘dramatic work’-analogy approach: in other words, to try to shoe-horn TV formats into a particular pre-defined box. On the other hand, where national copyright acts have more faithfully followed the Berne Convention illustrative list, there seems to be less of an intellectual challenge in finding possible copyright protection. This paper examines whether there are patterns that can be followed and, without moving into the subsequent issue of copyright infringement, the implications for TV format producers and distributors at the licensing stage.

  • 336.
    Humphreys, Edward
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Mr Chips says goodbye to reversionary interest2004In: World Copyright Law Report, no June 14 2004Article in journal (Other (popular science, discussion, etc.))
    Abstract [en]

    This article reviews the English case of Novello and Company Ltd v Keith Prowse Music Publishing Company Ltd (2004), the first case to consider the issue of how copyright in reversionary interests, which could not be assigned during the author's lifetime under the 1911 Copyright Act, may be assigned under later laws.

  • 337.
    Humphreys, Edward
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Protection for television show formats: a review of the position under English copyright law2006In: IUR-Information, no 1, p. 4-12Article in journal (Other academic)
    Abstract [en]

    This article surveys the scope of protection for television programme formats under English intellectual property law. It discusses what is meant by a 'TV format' and the growth in this phenomenon, and looks at the requirements for being a copyright work under English law and the circumstances in which such a work will be infringed, concluding that the law in this area is at best uncertain.

  • 338.
    Hägerström, Emma
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skyddet för möbeldesign: mönsterrätt, upphovsrätt och gemenskapsformgivning2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Möbeldesign, d.v.s. en möbels utseende, är betydelsefullt av flera anledningar. Det är därför vanligt förekommande med s.k. efterbildning. Hur mycket en formgivare får inspireras av föregångare och därmed hur rättsligt skyddad en möbel är mot efterbildning har argumenterats vara ett av immaterialrättens mest svårlösta problem. Uppsatsen utreder vilket skydd en möbel ges mot efterbildning genom upphovsrätten, mönsterrätten och gemenskapsformgivningen. Dessutom undersöks om dagens rättsliga skydd är anpassat till möbeldesignföretagens behov.

    För att kunna utreda vilket rättsligt skydd en möbel har mot efterbildningar måste först utredas vilka möbler som är ”skyddsbara”. Avgörande för mönsterrätten och gemenskapsformgivningen är huruvida möbeln anses som ny och särpräglad. Avgörande för upphovsrätten är verkshöjd, vilket innebär att möbeln ska ha en utseendemässig distans från föregångarna. Det får anses att det är svårare för en möbel att uppnå verkshöjd än vad det är för samma möbel att anses som ny och särpräglad. Bedömningen av skyddsbarhet är idag inte den viktiga utan istället är bedömningen av skyddsomfånget som är den viktiga.

    Bedömningen av skyddsomfånget är direkt avgörande för vilket skydd en möbel ges mot efterbildningar. Skyddsomfånget skiljer sig från möbel till möbel och från skydd till skydd. Den oregistrerade gemenskapsformgivningen ger endast skydd mot direkta efterbildningar. Mönsterrätten och den registrerade gemenskapsformgivningen kräver dock inte att det är fråga om direkta efterbildningar. Rättsligt skydd ges gentemot alla andra möbler som inte ger en kunnig användare ett skiljaktigt helhetsintryck. Upphovsrätten kan ge skydd mot möbler som ger ett påfallande likt helhetsintryck. Det är svårt att bestämma en möbels rättsliga skyddsomfång.

    Bedömningarna är komplexa och en avvägning måste göras mellan å ena sidan formgivarens skyddsbehov, å andra sidan samhällets intresse av effektiv konkurrens och produktutveckling. Detta får anses som immaterialrättens största svårighet. Möbeldesignföretagens önskemål om att förenkla skyddet, är därför svårt att tillgodose. Om en förenkling sker kan de avvägningar som måste göras bli felaktiga, vilket inte kan anses lämpligt. Möbeldesignföretagens andra önskemål, att möbler ges ett brett skydd, kan dock vara möjligt att tillfredsställa. Om kravet på verkshöjd skärps kan upphovsrätten ge möbeldesign ett bredare skyddsomfång.

  • 339.
    Häggman, Jessica
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Avdragsbegränsningsreglernas utformning: En analys av tioprocentsregeln utifrån ett rättssäkerhetsperspektiv2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 340.
    Härnborg, Sandra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Garantier kontra due diligence vid företagsförvärv: Särskilt om säljarens och köparens ansvar2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    The regulation of the areas of responsibility of the seller and the buyer and the definition of the location of risk in the contract of acquisition is of a greatest importance during a process of business transfer. It is essential to predict and identify the risks already at the moment of conclusion of the contract due to the reason of the fact of legal certainty. It always is the interest of both parties to, as far as possible, carefully regulate the conditions and the formulation of the contract.

    The purpose of this paper is to examine the interaction and the result of the fact that the seller introduces warranties in the contract versus the due diligence investigation performed by the buyer prior to the content of the contract is reached. The basis of the discussion is concentrated on the questions of the allocation of the risk between the parties, the rules in the Swedish sale of Goods Act about the obligation of the buyer to investigate the object of the contract, the duty to give the relevant information of the seller, and even the general duty of loyalty imposed on the contracting parties.

    The fundamental basis for the regulation of the contract is the definition of the defect of the object of acquisition and the reasonable expectations of the buyer regarding the object. The due diligence and the implementation of warranties in the contract may significate that the risks are regulated and the reasonable expectations are stated which leads to the predictability and certainty for the parties so that the parties can be able to avoid the risks in the future. I suggest that the due diligence should be an absolute duty to investigate the object of acquisition because it could reduce the number of future disputes between the contracting parties. The due diligence is a proactive way to identify and quantify risk. The warranties are however a reactive way of trying to allocate the risk. Finally there is no competition between the due diligence and the warranties rather they compose a complement to each other.

  • 341.
    Håkansson, Mattias
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Petersson, Linus
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Inkomstskatteeffekter vid verksamhet i joint ventures: Med fokus på FoU-samarbeten2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The legal position concerning income taxation of R&D-cooperations in “simple companies”

    (enkla bolag) seems to be somewhat uncertain. Despite this, income tax effects of

    R&D-cooperations have been sparsely discussed in the doctrine. The emphasis of this thesis

    is on the possible income tax effects of the division of income and the possible income

    tax effects of those transfers of property that may arise in connection with R&Dcooperations.

    When studying these transactions we have found that there is a need for

    clarifications on how they shall be treated in the income tax law.

    On the basis of our thesis it is clear that the cooperation contract is of decisive importance

    for the taxation of “simple companies”. The current opinion seems to be that a cooperation

    contract can be of importance for the division of income at the income taxation without

    the need of a previous transfer of property. Nevertheless it should be required, as put

    forward in the doctrine, that the division is considered to be economically motivated and

    not only based on tax evasion purposes. Transfers of property within a cooperation could

    in some cases conduct withdrawal taxation.

    In our comparison with other forms of cooperation we have found that there are some differences

    concerning the point of time of taxation for income and the time for deducting

    expenses. This means that there could be income tax incentives to run R&D-cooperations

    in a “simple company” rather than in other forms of cooperation.

  • 342.
    Ingelmark, Oscar
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Beskattning av carried interest i riskkapitalbolag2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Inom riskkapitalfonder är det vanligt med olika former av vinstdelningssystem.Under senare år har en problematik uppdagats vad gäller beskattningen av dendel av vinstdelningen som uppkommer vid avyttring av portföljbolag sombrukar kallas carried interest. Fokus vid diskussionen har främst varit i vilketinkomstslag ersättningen i form av carried interest beskattningsmässigt ska tasupp, antingen som inkomst av tjänst eller som inkomst av kapital. Skatteverketär av uppfattningen att carried interest är prestationsbaserat och att inkomstensåledes ska tas upp och beskattas som inkomst av tjänst hos de personer somutfört arbete som skapat mervärde i portföljbolagen. Andra är av åsikten attcarried interest, som hänför sig till avkastning på kapital, ska beskattas som enkapitalinkomst.Syftet med uppsatsen är att reda ut på vilka grunder beskattningen kan ske i deolika inkomstslagen. Frågan regleras inte uttryckligt i lag utan har i ställetöverlämnats till rättstillämpningen. I ett första steg att klargöra rättslägetbeslutade skattenämnden, som första instans, i två fall vilka båda överklagatstill Förvaltningsrätten. Författarens uppfattning är att Skattverket inte hartillräckligt stark grund för sina yrkanden att beskatta carried interest på annatsätt än som inkomst av kapital. Det finns inget stöd i lag att omklassificera enkapitalinkomst till inkomstslaget tjänst och skatt får inte utgå godtyckligt.Avslutningsvis kan konstateras att rättsläget angående beskattningen av carriedinterest framstår som högst oklart. Innan de aktuella fallen avgörs i Högstaförvaltningsdomstolen eller det införs ny tillfredställande lagstiftning är detsvårt att spekulera i hur carried interest kommer att beskattas i framtiden ochden känsla av rättsosäkerhet som spridit sig på riskkapitalmarknaden kommermed stor sannolikhet bestå.

  • 343.
    Ingelmark, Oscar
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Bundenhet till skiljeklausul vid singularsuccession2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to clarify the grounds upon which an arbitration clause may be binding in the new relationship between the parties after a transfer of rights and/or obligations. The issue is not regulated by law but instead it has been left to the Supreme Court to regulate. In the Emja-case the Swedish Supreme Court left guidance on the issue. The Supreme Court stated that a third party purchaser of a right where the contract includes an arbitration clause shall be bound by the clause. The arbitration clause is only binding to the remaining part of the initial agreement if no special circumstances exist. The binding effect was justified by the reason that a situation where the purchaser but not the remaining part should be bound to the clause was not sought after and the principle through the 27 § of the Swedish debt instruments act.

  • 344.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Abschlussprüferaufsicht in Österreich nach der EU-Reform2016In: Die Wirtschaftsprüfung, ISSN 0340-9031, no 19, p. 1053-1061Article in journal (Refereed)
    Abstract [de]

    Mit der Umsetzung der EU-Abschlussprüferreform 2014 führt das österreichische Abschlussprüfer-Aufsichts- gesetz in der Frage der Aufsicht über Abschlussprüfer und den Voraussetzungen, unter denen diese zur Durch- führung von Abschlussprüfungen berechtigt sind, die Errichtung einer letztverantwortlichen und unab- hängigen Abschlussprüfer-Aufsichtsbehörde ein. Um insgesamt die Prüfungsqualität nachhaltig zu sichern bzw. zu verbessern, gehören zu den Kernaufgaben der berufsstandsunabhängigen Organe und Inspektoren der weisungsfreien Organisationseinheit die Durchführung von Qualitätssicherungsprüfungen, Inspektionen und Untersuchungen, die Verhängung von Sanktionen, die Zustimmung zu Berufsgrundsätzen und Standards für die interne Qualitätssicherung sowie Prüfungsstandards, die Beaufsichtigung der Einhaltung der Fort- bildungsverpflichtung sowie die Registrierung von Abschlussprüfern. Obwohl kritisch diskutiert, wird im Gegensatz zur Neukonzeption des deutschen Aufsichtsrechts das System der Bescheinigungen in Österreich bis auf weiteres fortgeführt.

  • 345.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Anzeigepflichtige Tatbestände, Befreiungen und Meldepflichten nach § 121a BAO2008In: Der Wirtschaftstreuhänder, no 4, p. 24-Article in journal (Other academic)
  • 346.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Das Modell der Abschaffung der österreichischen Erbschafts- und Schenkungssteuer2008In: Recht der Internationalen Wirtschaft, ISSN 0340-7926, Vol. 54, no 12, p. 855-864Article in journal (Refereed)
    Abstract [de]

    Österreich hat mit 1. 8. 2008 die Erbschafts- und Schenkungssteuer abgeschafft. Bis zu diesem Zeitpunkt unterlagen Erbschaften und Schenkungen, ähnlich der deutschen Rechtslage, dem Erbschafts- und Schenkungssteuergesetz (ErbStG). Als Reaktion auf den Wegfall der Erbschaftssteuer hat der deutsche Gesetzgeber nachfolgend das Erbschaftsdoppelbesteuerungsabkommen mit Österreich aufgekündigt. Allerdings hat Österreich alternative Mechanismen vorgesehen. Vor allem für Stiftungen haben sich einschneidende Änderungen ergeben. Es wurden neue einzelgesetzliche Regelungen - wie das Stiftungseingangssteuergesetz (StiftEG) und die Meldeverpflichtung bei Schenkungen und Zweckzuwendungen unter Lebenden - erlassen sowie einkommensteuerrechtliche und grunderwerbsteuerrechtliche Adaptierungen vorgenommen. Die wesentlichsten Konzeptionen dieser Adaptierungen werden im Rahmen des vorliegenden Beitrages dargestellt.

  • 347.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Das österreichische Recht grenzüberschreitender Verschmelzungen: Im Verschmelzungsplan anzudenkende Varianten und Verbote2008In: Zeitschrift für Europarecht, Internationales Privatrecht und Rechtsvergleichung, ISSN 2078-1059, no 11, p. 69-77Article in journal (Refereed)
  • 348.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Der neue europäische Regelungsrahmen für Abschlussprüfungen und dessen geplante Umsetzung im schwedischen Recht2015In: Zeitschrift für Recht & Rechnungswesen (RWZ), ISSN 1018-3779, no 92, p. 394-402Article in journal (Refereed)
    Abstract [de]

    Der vorliegende Beitrag betrachtet die geplanten Änderungen im schwedischen Recht, die anlässlich des neuen europäischen Regelungsrahmens für Abschlussprüfungen ab Mitte des Jahres 2016 für alle Mitgliedstaaten der EU anwendbar sind. Eingang finden die Änderungen der Abschlussprüferrichtlinie des Europäischen Parlaments und des Rates vom 17. 5. 2006 (Änderungsrichtlinie 2014) und die neu erlassene Abschlussprüferverordnung 2014 in die schwedische Rechtsordnung primär durch Adaptierung des geltenden Wirtschaftsprüfungs- und Kapitalgesellschaftsrechtes. Die seitens der schwedischen Regierung eingesetzte und mit der Umsetzung betraute Expertenkommission erarbeitete ein umfangreiches Analyse- und Gesetzgebungspaket welches dem Justizministerium am 1. Oktober 2015 präsentiert wurde zur anschließenden Vorlage der Beschlussfassung durch den Schwedischen Reichstag. Zentraler Bestandteil dieses Beitrages betrifft das geplante Umsetzungsvorhaben Schwedens infolge der Änderungsrichtlinie 2014 und Abschlussprüferverordnung 2014 mit primärem Fokus auf die darin formulierten Wahlrechte.

  • 349.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Die neue Prüfgruppe der EU-Kommission und das neue Verfahren zur Anerkennung der IFRS2007In: Die Wirtschaftsprüfung, ISSN 0340-9031, Vol. 60, no 7, p. 289-295Article in journal (Refereed)
  • 350.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Die Spaltung im Liquidationsstadium – Kommentierung der Entscheidung des OLG Wien 11.10.2007, 28 R 112/07 g2008In: Der Gesellschafter – Zeitschrift für Gesellschafts- und Unternehmensrecht, ISSN 0250-6440, Vol. 82, no 3Article in journal (Other academic)
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