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  • 401.
    Johansson, Richard
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Intrångsundersökning: företagshemligheters vän eller fiende?2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The Swedish infringement investigation rules are used by an intellectual property rights holder to preserve evidence of the alleged infringement and can be used prior to the other party’s hearing in urgent situations. During an infringement investigation there is a risk that excess information is revealed to the claimant which may consist of the other party’s undisclosed information. In situations prior to the other party’s hearing, the legal certainty can be questioned.

    This risk has proved to be palpable, especially in situations prior to the other party’s hearing. The level of proof needed for the claimant has been deemed easy to fulfil, and the case-by-case protection assessments of the courts ineffective. An extended protection is thus needed. Changes to the level of proof should not be deemed plausible. Instead, a possible solution is to give the courts more guidance as to how to assess and provide protection in the individual case. This could, however, lead to complex, micromanaged cases which might prevent the purpose of the infringement investigation.

    Infringement investigation lacks a counterpart in situations where undisclosed information is infringed. The claimant has in practice, nevertheless, been able to assert that the undisclosed information has enjoyed protection as an intellectual property right and has then been able to use the results of an infringement investigation to prove the infringement in his undisclosed information. Thusly, the claimant has been able to circumvent the fact that the law did not provide for such a measure protecting the undisclosed information.

    Deficiencies thus appear to exist in the law which leads to a decreased predictability and legal protection from infringements in undisclosed information. As there is a need for this, a measure for preservation of evidence should therefore be introduced for such situations.

  • 402.
    Johansson, Richard
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Upphovsrättsintrång på Internet: Intrång genom tjänst som är uppkopplad från tredje land2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Harmoniseringen av upphovsrättsskyddet inom den europeiska unionen har lett till ändringar i nationell rätt av flera medlemsstater. Vissa länder har som effekt av olika direktiv infört bestämmelser som gör det möjligt för domstol att ålägga internetleverantörer att blockera sina kunders tillgång till tjänster eller webbsidor som används för att begå upphovsrättsintrång. I Sverige tar detta sin form genom vitesförbud.

    Hovrätten har i mål nr Ö 10146-09 och i mål nr Ö 7131-09 vid vite ålagt internetleverantörer att sluta tillhandahålla internetuppkoppling för tjänster som används för att begå upphovsrättsintrång.

    Det torde vara lagenligt att genom föreläggande om vitesförbud även ålägga internetleverantörer att neka sina användare tillträde till en sådan tjänst. Detta torde vara fallet även om tjänsten i fråga är belägen i ett tredje land. Ett sådant föreläggande kan inte anses strida mot censurförbudet, även om tjänsten skulle vara grundlagsskyddad. Föreläggandet bör inte anses inskränka friheten att sprida och ta emot uppgifter, åtminstone inte om tjänsten i huvudsak används till att begå upphovsrättsintrång. Inte heller kan föreläggandet anses strida mot det unionsrättsligt stadgade förbudet mot en allmän övervakningsskyldighet.

    Möjligheten att vända sig mot en internetleverantör i ett tredje land med ett föreläggande om vitesförbud enligt svensk rätt torde vara förhållandevis liten och på det stora lönlös.

  • 403.
    Johansson, Sandra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Paketering av fastigheter: När betraktas andelen som en skattepliktig lagertillgång?2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 404.
    Johansson, Zandra
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Dold samäganderätt: Är det nuvarande systemet konsekvent?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The meaning of the covert co-ownership is that the parties must have intended that the property should be their common. A party must, to be able to claim ownership, have con-tributed to the acquisition financing through the financial contribution. Further shall the fact that the property should be their common be agreed or have been assumed by the par-ties. There are the circumstances for the purchase that should be considered in determining if covert co-ownership is presumed. Covert co-ownership has been established although one party only contributed a small part to the acquisition. The party with a possible loan is also considered to have acquired the property, although the party who claims to be the hidden owner is the one who pays the loan. If one of the parties has received a soft loan or a preferential price, the difference seems to be viewed as a financial contribution, which al-so applies to work on the property. The requirements for covert co-ownership of property is the same at cohabitation compared with marriage and case law in the area ends in the same result, so there is no difference for the two forms of relationship. Although the par-ties have established cohabitation agreement or marriage contract for a property have co-vert co-ownership still been considered to exist. The perception is not in that clear condi-tion which had to be expected in the current situation. The fact that case law does not al-ways reach the same result also shows that there are no clear conditions to follow for when the covert co-ownership shall be deemed to be achieved, despite the requirements estab-lished.

  • 405.
    Johnsson, Christian
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Revidering av dispensregeln från budplikt?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the buyers. This rule has been considered to be burdensome and thus it is followed by an exemption rule which under some special circumstances may make the mandatory bid rule void. The purpose of this thesis is to analyze if the exemptions given by the Swedish securities council (in Swedish Aktiemarknadsnämnden) are in accordance with the purpose of the mandatory bid rule and if a review of these rules are needed.

    To answer the purpose, the Swedish securities councils statements has been analyzed, to determinate if the exemptions are in accordance with the purpose of the mandatory bid rule. The result of the analysis is that the rules need to be changed because exemptions from the mandatory bid rule are given to arbitrary in Sweden.

  • 406.
    Johnsson, Erik
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Särnqvist, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Odehammar, Victor
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skattekonsekvenser av och vid omvända fusioner2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    A downstream merger is defined as a transaction where a parent company is merged into its subsidiary. The interior assets held by the parent company are transferred to the subsidiary in the merger, and the shares the parent company holds in the subsidiary is transferred to its owners as merger compensation. A downstream merger does not differ per definition from a merger where a subsidiary is merged into its parent company. Guidance and doctrine concerning this is scanty, therefore a speculation has arisen, whether the downstream merger complies with the prohibition to borrow money of a company to acquire it and the prohibition for a company to acquire its own shares, set up in the Swedish company act (ABL). To scrutinize the problems that can arise in such a merger, we need to study the tax- and accounting-topics that are concerned.

    It is therefore inherent to study if any taxation can arise for a t ransferringcompany, or its owners, when it gives a merger compensation consisting of the shares from the parent company. The taxation is based on the financial statements and a true and fair view. Thereby we need to show which accounting method to use. Our investigation shows that the downstream merger is in accordance with Swedish law, and that the parent company’s shares are not taken over by the subsidiary, though some problems arise since the rules of law are not clear. This means that interpretations of the company act generally has to be made to get a result. An important interpretation is that the expression “all their assets”, does not include shares in the overtaking company.

    Despite the fact that there are many active standard-setting powers, none of these has set any standard concerning downstream mergers. Also in this situation we have to interpret our sources to get the best procedure. We advocate a method where the values shown in the accounts of the group are used. With this the parent company’s interior assets is accounted for in the subsidiary’s balance sheet and income statement. This gives a balance sheet that is as neutral as possible. This method of accounting is also supported by IFRS3.

  • 407.
    Jonason, Ann
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Behöver Sverige en ny lag om skiljeförfarande?: Särskilt om klander av skiljedom och klander av ersättningsbeslut2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 408.
    Jonason, Patricia
    et al.
    Södertörns högskola.
    Rosengren, Anna
    Jönköping University, School of Engineering, JTH, Industrial Engineering and Management.
    On Democracy, the Right of Access to Information and the Right to Privacy2017In: The Right of Access to Information and the Right to Privacy: A Democratic Balancing Act / [ed] Patricia Jonason & Anna Rosengren, Huddinge: Södertörns högskola, 2017, p. 5-10Chapter in book (Other academic)
  • 409.
    Jonason, Patricia
    et al.
    Södertörns högskola, Offentlig rätt.
    Rosengren, AnnaJönköping University, School of Engineering, JTH, Industrial Engineering and Management.
    The Right of Access to Information and the Right to Privacy: A Democratic Balancing Act2017Collection (editor) (Other academic)
    Abstract [en]

    This publication gathers presentations from an international and trans-disciplinary workshop held at Södertörn University in December 2016.

    The workshop entitled The Right of Access to Information and the Right to Privacy: A Democratic Balancing Act was one of the many events which celebrated the 250th anniversary of the Swedish Freedom of the Press Act, the first legal instrument in the world laying down the right of access to official documents. A starting point for the workshop was the assumption that the right of access to information and the right to privacy are both necessary pre-conditions for a democratic society. Researchers from a broad range of fields were invited to discuss how these assumptions should be examined, and how the balance between the two interests should be assessed when conflicting with each other. The objective of the workshop was to broaden our understanding of various national and disciplinary approaches to the democratic balance between the right of access and the right to privacy.

    Among the conclusions we may draw from the workshop, and the articles emanating from it, is the confirmation of the need to strike the balance between the right of access and the right to privacy. This is certainly difficult, but since the two interests are both of such importance for democracy, we constantly need to make the effort. The articles in this volume contain information on some of the areas that need our further attention.

  • 410.
    Jonspers, Jenny
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Anställningsskydd vid verksamhetsövergång: Vilka rättigheter och skyldigheter övergår?2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Transfer of undertaking or business is a complex fact. It requires many aspects to be takeninto consideration. For there to be a transfer of undertaking or business, it has to be a stableeconomic entity that after transfer has retained its identity. The provisions regarding transferof undertaking or business is found in the transfer of undertaking or business directive,6 b § LAS and 28 § MBL.

    An employee’s employment is automatically transferred to the transferee. This includes theemployment contract and the employment relationship as it were at the time of the transfer.This is expressed in 6 b § LAS. The provision suggests that the employment relationshipis something that goes beyond the employment contract. It is not clear from the legalpreparatory work, case law or legal literature what should be covered by the concept of anemployment relationship.

  • 411.
    Jonsson, Christina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Internprissättning: Royaltybetalningar från fasta driftställen till moderbolag i utlandet2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The purpose of the thesis is to investigate the law in force regarding transfer pricing of royalties from permanent establishments (PE) to a parent company. The problem occurs because neither the rule of adjustment (korrigeringsregeln) nor articles 9 and 12 of the OECD model convention are applicable. What pos-sibilities exists in internal Swedish law to prevent the PE and parent company from using transfer pricing of royalty payments to ease the tax burden? Can article 7 be used in hindering capacity in regards to such a transaction?

    Royalties are generally taxed as income of business due to the principle of par-ticipation (delaktighetestanken), which means that the royalty is considered part of a PE situated in Sweden. The rule of adjustment as well as article 9 are ruled not to be applicable due to the lack of a legally binding contract between the parties. Article 12 point 3 directs royalties from PE’s to article 7 and is therefore not applicable in this situation. A basic principle in regards to transfer pricing is the so called arm’s length method and this is highly important in dealings with PE’s or associated companies to make sure that the transactions are han-dled at market price.

    The application of article 7 was analyzed with the result that income related to the PE is taxed in the Source state and the Source stated is allowed to adjust the income of the PE if incorrect transfer pricing occurs with the purpose of tax evasion. The Swedish internal tax system has a possibility to extract withdrawal taxes (uttagsbeskattning) in some cases when assets are removed from a company or PE. The conclusion is that these rules apply when incorrectly priced royalties are moved from the PE to the parent company.

    Alternatives are examined and the author comes to the conclusion that a source tax on royalties would facilitate the application of tax on royalties as well as prevent tax evasion. However, in light of the circumstances that approximately 90% of royalty payments exiting Sweden are submitted to different kinds of ex-emption to taxation, a complete abolishment of taxation on royalties would not be unreasonable.

  • 412.
    Jonsson, Ida
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Företagsformens betydelse vid generationsskifte av jord- och skogsbruksfastigheter: Enskild näringsverksamhet och driftsbolag2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Ett generationsskifte är en komplex och tidskrävande process. Därav är det av stor betydelse för ett lyckat resultat att generationsskiftesprocessen initieras i god tid och att en väl genomarbetad plan tas fram innan själva genomförandet äger rum. Fråga som uppkommit är huruvida det får någon betydelse i samband med generationsskiften av jord- och skogsbruksfastigheter att verksamheten förläggs i ett driftsbolag. Under sådana förutsättningar förblir fastigheten i den fysiska personens ägo men verksamheten bedrivs i ett aktiebolag. Är verksamheten däremot inte förlagd i ett driftsbolag anses den fysiska personen bedriva enskild näringsverksamhet. Syftet med denna uppsats är således att utreda gällande rätt i samband med planerade generationsskiften av jord- och skogsbruksfastigheter och att analysera huruvida ett driftsbolag får betydelse under generationsskiftesprocessen.

    Oavsett om verksamheten förläggs i ett driftsbolag, ska fastigheten i samband med ett generationsskifte överlåtas från den äldre generationen till den yngre generationen antingen genom gåva eller genom köp. Den så kallade huvudsaklighetsprincipen ligger till grund för hur överlåtelsen klassificeras och valet mellan gåva och köp beror till stor del på de skattemässiga konsekvenser som är kopplade till respektive överlåtelsemetod. Är förutsättningarna sådana att verksamheten är förlagd i ett driftsbolag ska vidare aktierna i bolaget överlåtas till den yngre generationen i samband med generationsskiftet. Vad gäller aktieöverlåtelsen sker klassificeringen enligt den så kallade delningsprincipen och eventuell kapitalvinst beskattas i enlighet med reglerna om fåmansföretag. Aktieöverlåtelsen behöver emellertid inte föranleda några beskattningskonsekvenser i samband med ett generationsskifte av en jord- och skogsbruksfastighet. Erhåller den äldre generationen ersättning för sin framtida försörjning i samband med fastighetsöverlåtelsen kan aktierna med fördel överlåtas genom ren gåva.

    Att en jord- och skogsbruksverksamhet förläggs i ett driftsbolag möjliggör enligt min mening att den äldre och den yngre generationen kan bedriva verksamheten gemensamt under en övergångsperiod. På så vis kan positiva effekter uppnås i högre utsträckning än om den äldre generationen bedriver verksamheten som enskild näringsverksamhet. Emellertid medför inte ett driftsbolag någon större förändring av de förutsättningar som ligger till grund för valet mellan gåva eller köp. Däremot får driftsbolaget desto större betydelse i samband med att de inblandade ska besluta när och till vem eller vilka som fastigheten ska överlåtas. Enligt min mening beror det på att aktieinnehavet medför en högre grad av flexibilitet och att ägandet i fastigheten separeras från kontrollen över verksamheten.

  • 413.
    Jonsson, Julia
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Verksam i betydande omfattning: Analys utifrån "vanliga anställdas" perspektiv i personalägda företag2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis focuses on the criterion significantly active in relation to ordinary employees in employee-owned private companies. Shareholders in close companies are considered to be significantly active when their undertakings are essential for the company’s profit. The decisive factor here is whether the shareholders contribute profits to the company. Ordinary employees usually are not concidered to generate profits to the company. Nevertheless, there have been several legal cases in which the Court stated that ordinary employees were significantly active. The question that arises is if the Court’s judgement in these cases deviates from what the legislator meant with the criterion “significantly active” concerning ordinary employees.

    The purpose of this thesis is to investigate whether the Courts’s judgement in the case law that concerns the criterion “significantly active” in relation to ordinary employees in employee-owned private companies deviates from what the legislator meant with this criterion. The law does not provide any guidance to how the criterion shoud be interpreted. The thesis is based therefore on the comparative analysis of the preparatory work with the relevant case law in order to answer the purpose of this thesis.

    The conclusion made in this thesis is that the Court’s judgement does deviate from what the legislator meant with the criterion “significantly active” concerning ordinary employees in employee-owned private companies. The analysis shows that the Court does not take into consideration whether such employees’ contribution is profitable to the company. The Court states that ordinary employees are significantly active without giving any convincing justification for its decision. Furthermore, the Court’s decisions affect future judgements in similar cases. 

  • 414.
    Jonsson, Maria
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Att verkställa en medlingsöverenskommelse2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Den 1 augusti 2011 trädde lagen (2011:860) om medling i vissa privaträttsliga tvister (medlingslagen) i kraft. Medlingslagens ikraftträdande förde med sig en reglering om medling och en reglering om verkställande av medlingsöverenskommelser som tidigare saknats i Sverige. Till grund för medlingslagen ligger Europaparlamentets och rådets direktiv 2008/52/EG av den 21 maj om vissa aspekter på medling på privaträttens område (medlingsdirektivet).

    För att förklara en medlingsöverenskommelse verkställbar krävs enligt medlingslagen att parterna når en medlingsöverenskommelse och att samtliga parter samtycker till ansökan om verkställbarhetsförklaring. En medlingsöverenskommelse som förklarats verkställbar genom dom kan även förklaras verkställbar i en annan medlemsstat med stöd av Rådets förordning (EG) nr 44/2001 av den 22 december 2000 om domstols behörighet och om erkännande och verkställighet av domar på privaträttens område (Bryssel I-förordningen).

    Inhemska och vissa utländska medlingsöverenskommelser kan förklaras verkställbara med stöd av medlingslagen. En inhemsk medlingsöverenskommelse är en medlingsöverenskommelse som ingåtts i Sverige. En utländsk medlingsöverenskommelse är en medlingsöverenskommelse som ingåtts utanför Sveriges gränser.

    Det kan finnas vissa skäl för att 2 § första stycket medlingslagen, som stadgar att vissa utländska medlingsöverenskommelser inte omfattas av medlingslagen tillämpningsområde, kanske bör ändras. Bestämmelsen kan medföra diskriminering på grund av nationalitet, att utomrättsliga avgöranden inte erkänns ömsesidigt samt att resultatet med medlingsdirektivet inte uppfylls.

  • 415.
    Jonsson, Maria
    Jönköping University, Jönköping International Business School.
    Gränsen mellan positiv särbehandling och diskriminering2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Positive action is measures that usually constitute discrimination but which are justified when achieving the purpose of an effective equality between people of the society. Positive action regarding gender is regulated in primary law, secondary law and case law of the EU whereas positive action regarding other discrimination groups is regulated in secondary law and negligible regulated in case law.

    There is a boundary between positive action and discrimination. Primary law gives little guidance on determine that boundary. Secondary law provides more advanced guidelines of how to determining were the boundary is.

    When determining were the boundaries lays between positive action and discrimination the guidelines given by the European court of justice in case law can be used. The majority of these guidelines are focused on positive action regarding gender. May these guidelines be used as an analogy to determining whether or not positive actions regarding the other discrimination groups are justified or not?

    What constitutes de lege lata regarding positive action and is change required from a de lege ferenda perspective? Will de lege lata fulfill the aim of a full and effective equality between the people within the working life?

  • 416.
    Jonsson, Sara
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Missbruksdoktrinen: - och huruvida EG-domstolens praxis rörande missbruk av EG-rätten återspeglar en allmän princip2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    I studien utreds EG-domstolens tolkning av missbruksdoktrinen och missbruksdoktrinens rättsliga ställning. Med missbruksdoktrinen menas all praxis från EG-domstolen som behandlar missbruk av EG-rätten. Syftet med studien är dels att klargöra konceptet missbruksdoktrinen och dels att utreda huruvida missbruksdoktrinen återspeglar en allmän princip som stadgar att EG-rätten inte får missbrukas. Studien fokuserar särskilt på skatterättsområdet.

    För att utreda EG-domstolens tolkning av missbruksdoktrinen analyseras relevanta rättsfall i kronologisk ordning. Urvalet av rättsfall har gjorts genom en undersökning av vilka rättsfall som behandlas i doktrinen. Missbruk av EG-rätten har konstaterats föreligga i två olika situationer. Dels när nationell lagstiftning har undvikits genom åberopande av EG-rätten. Dels när villkor i EG-rättsbestämmelser har uppfyllts på ett konstruerat sätt med syfte att få en förmån.

    Om en person åberopar EG-rätten för att undvika nationell lagstiftning kan nationella medel mot missbruk användas för att förhindra att EG-rätten missbrukas. Det krävs då att de nationella medlen har instiftats med hänsyn till allmänintresset och att de inte är diskriminerande. Dessutom krävs att medlen angriper endast missbrukliga förfaranden.

    När villkor i EG-rättsbestämmelser har uppfyllts genom konstruerade förfaranden, ska nationella domstolar tillämpa missbrukstestet. Missbrukstestet formulerades för första gången i mål 110/99, Emsland-Stärke GmbH mot Hauptzollamt Hamburg-Jonas, REG 2000, s. I-11569. Enligt testet kan en person nekas en förmån om de formella villkoren för att få förmånen har uppfyllts, men det inte har varit i enlighet med syftet med den aktuella EG-rättsbestämmelsen att tillerkänna personen förmånen. Vidare krävs att förmånen har beviljats genom att förutsättningarna för att få den har konstruerats och att förfarandet har genomförts i syfte att erhålla den. Missbrukstestet modifierades för att kunna tillämpas på mervärdesskatteområdet i och med mål C-255/02, Halifax plc, Leeds Permanent Development Services Ltd och County Wide Property Investments Ltd mot Commissioners of Customs & Excise, REG 2006, s. I-01609.

    Av praxis framgår att det finns en princip om att det är förbjudet att missbruka EG-rätten. Avsikten med att utreda huruvida den är en allmän princip är att principens rättsliga ställning därmed klargörs. Allmänna principer har samma rättskällevärde som fördragen och ska respekteras på alla områden inom EG-rätten. Av utredningen framgår att principen om förbud mot missbruk av EG-rätten har tolkats i anslutning till flera olika fördragsbestämmelser, förordningsbestämmelser och direktivsbestämmelser.

    På mervärdesskatteområdet och området för direkta skatter utreds tolkningen av missbruksdoktrinen mer djupgående än i övriga rättsfallsanalyser i utredningen. Genom en analys av mål C-196/04, Cadbury Schweppes plc och Cadbury Schweppes Overseas Ltd mot Commissioners of Inland Revenue, REG 2006, s. I-07995, framgår att det rör sig om en allmän princip emedan principen tolkas innan tolkningen av två fördragsbestämmelser företas. EG-domstolen använder sig nämligen av de allmänna principerna när den tolkar fördragens bestämmelser. EG-domstolen erkänner senare, i mål 321/05, Hans Markus Kofoed mot Skatteministeriet, REG 2007, s. I-05795, principen om förbud mot missbruk av EG-rätten som en allmän princip.

  • 417.
    Joshi, Shriti
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Beneficial owner: En skatterättslig analys av begreppet beneficial owner i artiklarna 10, 11 och 12 i OECD:s modellavtal2014Student thesis
    Abstract [en]

    The term beneficial owner is contained in articles 10, 11 and 12 in the OECD Model Tax Convention and is of importance since it is required that a party is the beneficial owner in order to be entitled to the tax relief offered in the relevant articles. Since the term is unclear, OECD has published proposals for new comments to clarify its meaning. The purpose of this study is to investigate the meaning of the term beneficial owner in articles 10, 11 and 12 in the OECD Model Tax Convention from an interpretation and application perspective.

    The investigation revealed that the term should only be interpreted in accordance with the OECD Model Tax Convention and that it aims at a recipient who has an obligation related to forwarding an income to another party and who is therefore acting as an intermediary. If a party has such an obligation, then he cannot be the beneficial owner. At present the term related is unclear and the author thinks that it should be clarified by the OECD as soon as possible.

    When investigating whether a party is the beneficial owner a legal approach should be used first to examine whether there is an obligation related to forwarding the income in the party's legal documents. If this is not found, then both a legal and factual approach should be used when examining the facts and circumstances in order to see if there is substance to show that the party is in practice bound (as if that party had a contractual or legal obligation) to forward the income.

    The author's conclusion is that a part to be the beneficial owner must be the one who has the right to use the received income as they wish and also be the one who actually enjoys the economic benefits of it. Furthermore, the party must also be treated as the owner of the income for tax purposes in the State of residence, since tax relief should not be given unless there is a risk of double taxation.

                                           

  • 418.
    Joshi, Shriti
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    "Verklig etablering från vilket en affärsmässigt motiverad verksamhet bedrivs.": En utredning om vad som krävs för att en verklig etablering enligt 39a kap. 7a§ IL ska föreligga.2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of the CFC legislation is to prevent transactions with low taxed foreign le-gal entities that lead to tax losses in Sweden. The legislation allows partners in a low taxed foreign corporation to be taxed for their share of the surplus arising. Following the European Courts judgment in the Cadbury Schweppes case in 2006, the Swedish government implemented a new exception rule in 39a cap. 7a § IL to harmonize the Swedish CFC rules with EU law. The exemption gave a partner of a CFC company an opportunity to avoid CFC taxation if he could prove that the company had an “actual establishment from which commercially motivated activities were carried out.” The wording that was incorporated into Swedish law differed from the one provided by the European Court in the Cadbury Schweppes case. It has since been discussed if the Swedish phrasing has the same meaning as that set by the European Court.The essay investigates the meaning of an actual establishment and what it takes to meet the requirements. The words commercially motivated have not been defined in the Swedish Income tax law. Therefore, an analogy will be made with other laws in the Income tax law to clarify the concept. Guidance is also taken from Cadbury Schweppes case, because the new exception rule has its origin in the case and because EU law is superior to Swedish law. 39a cap. 7 a § IL provides three circumstances that in particular should be consid-ered when judging if the low taxed foreign legal company has an actual establishment. These circumstances indicate when an actual establishment exists. The circumstances’ are examined in the essay in order to understand what it takes for a low taxed foreign legal company to have an actual establishment.The investigation revealed that the words commercially motivated in 39a cap. 7a § IL demanded that the shareholders purpose for the transactions related to CFC company was mainly commercial, which means that the main purpose or one of the main aims was not to avoid tax. Furthermore, the word meant a requirement for the low taxed foreign legal company to engage in real economic activity and not only to be established abroad for tax reasons. It also appeared that it was likely that the meaning of the Swedish wording demanded that the business conducted abroad had to be aiming to make a profit. In my opinion however, by an EU compatible interpretation even businesses’ that are primarily commercial but contain elements of nonprofit could be seen as an actual established.The circumstances that in particular were to be considered when judging if an actual estab-lishment exists are only necessary to the extent that they are needed for the business. This meant that if these were not necessary for the business, they should be disregarded. This ultimately made them became equally as important as any other relevant circum-stances of the case. Since other relevant factors were not defined in 39a cap. 7a§ IL and accounts should not always be taken to the circumstances’ that in particular were to be considered, the requirements for an actual establishment became unpredictable

  • 419.
    Justad, Klara
    Jönköping University, Jönköping International Business School.
    Karensregeln: Uppfyller den sitt syfte i 57 kap. 4 och 6 §§ IL?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Ett fåmansföretags delägare beskattas i enlighet med speciella skatteregler vid utdelning och försäljning i 56 och 57 kap. Inkomstskattelag (1999:1229) (IL). Detta beror på att lagstift- ningen vill hindra att inkomster som egentligen är tjänsteinkomster beskattas i inkomstsla- get kapital, vilket kan hänföras den nära anknytning som delägarna anses ha med företaget. Dessa regler har kompletterats med stopplagsbestämmelser, vilka har som syfte att hindra att fåmansföretagsreglerna på olika sätt kringgås. Ett exempel på en stopplagsbestämmelse är den karensregel vilken återfinns i både 57 kap. 4 § IL och i 57 kap. 6 § IL. Karensregeln stadgar att om ett bolag har upphört att vara ett fåmansföretag eller då dess verksamhet har flyttats och bedrivs i ett annat fåmansföretag, skall bolagen omfattas av en karenstid om fem beskattningsår då fåmansföretagsreglerna fortsatt skall gälla. Angående 57 kap. 4 § IL har ett i år utkommet rättsfall, RÅ 2010 ref. 11, tolkat bestämmelsen.

    Syftet med uppsatsen är att utreda huruvida 57 kap. 4 och 6 §§ IL uppfyller de ändamål som bestämmelserna har getts.

    Slutsatsen om 57 kap. 4 § IL är att bestämmelsen har ansetts uppfylla de ändamål vilka be- stämmelsen getts. Det föreligger dock osäkerheter kring tolkningen av 57 kap. 4 § IL, vilket kan härledas dess otydliga utformning. Emellertid har Regeringsrätten i RÅ 2010 ref. 11 tolkat bestämmelsen på så sätt att det får anses att bestämmelsen numera uppfylla sitt syfte.

    Slutsatsen om 57 kap. 6 § IL är att bestämmelsen inte längre uppfyller det syfte som den hade vid införandet. Detta på grund att den träffar företag som på grund av företagseko- nomiska grunder inte längre anses som ett fåmansföretag. I dessa fall finns det inget kring- gående syfte bakom dessa förfaranden, vilket bestämmelsen är tänkt att stoppa upp.

     

  • 420.
    Jönsson, Anders
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Christensen, Johan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fast etableringsställe: En skatteplanerares dröm?2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    This master’s thesis will examine the concept of “fixed establishment” in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.

    The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand. First of all the stablishment must have the human and technical resources necessary to provide the service. Furthermore the establishment need to be fully dependent on the parent company. This criterion may be fulfilled even though the establishment is a separate legal person. Finally the Court has held that the result of a transaction being taxed in the country where the fixed establishment is located must lead to a rational taxation result. This rational result is to be examined on a case-by-case basis. It seems clear that a scheme where a fixed establishment is being used with the sole purpose of avoiding VAT would not meet this requirement.

    The concept of fixed establishment is not to be confused with the concept of permanent establishment existing in income taxation. This latter concept is laid down by Article 5 of the OECD Convention. The two concepts share a common heart, however the ECJ has used the concept of fixed establishment to accommodate the needs of Community law in the field of VAT.

    Furthermore, this master’s thesis will examine what tax planning opportunities fixed establishments may provide. Swedish companies, primarily exempt taxable persons such as banks and insurance companies, may be tempted to establish fixed establishments in states with a low VAT-rate on professional services, i.e. services provided by consultants, engineers, lawyers and accountants etc. Exempt taxable persons are not entitled to deduct input VAT. By having the fixed establishment purchase the service in question abroad at a low rate of VAT and then forward the service to the main office, savings on VAT cost can be made.

    A VAT-saving scheme, based on reversed charge of VAT, may involve a Swedish company purchasing a service via a fixed establishment in Luxembourg at a VAT-rate of 15%. When the establishment subsequently forwards the service to the main office in Sweden no taxation will be made since the ECJ has held that transactions within the same legal entity are not taxable. The difference in VAT cost is ten percentage points which is what the Swedish head office saves by having the fixed establishment purchase the service rather than purchasing it directly from the provider. Similarly, a fixed establishment may be organised in Switzerland, outside the Community, where the VAT-rate is even lower. There are obstacles to these kinds of VAT-saving schemes, and these will be more thoroughly examined.

  • 421.
    Jönsson, Tobias
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Lagval för upphovsrättsliga förpliktelser: Om artikel 8 i Rom II-förordningen2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This essay aims to investigate which national law that is applicable to an international dispute concerning non-contractual obligations in international property rights (IPR) violations, particularly in copyright infringement. The emphasis lies on the problems that arise when someone is found guilty of copyright infringement with a connection to several countries.

    The starting point is the Rome II-regulation and its eighth article. The article states that the law applicable to a non-contractual obligation arising from an infringement of an intellectual property right shall be the law of the country for which protection is claimed.

    What does then the phrase “for which protection is claimed” mean? In the case of registered rights, such as patents and trademarks, the article implies that the applicable law shall be the law of the country where they are registered. It is not possible however to apply the same principle to unregistered rights. In the case of unregistered rights it is instead the law of the country where the violation occurred that shall be applied.

    Copyright is an unregistered right which, according to Swedish law, appears as soon as the work is finished and has reached a certain level of originality. This approach is also applicable in most other countries of the world where copyright law is largely based on the Berne Convention from 1886.

    The difficulty that courts will face is when someone is claimed guilty of a copyright infringement with a connection to several countries. Given that protection is claimed in the country where the violation occurred, the question will be of which national law that should be applied in these cases.

    The courts will have to take a position and this paper presents some possible solutions. The essay also discusses if the rules of article 8 of the Rome II-regulation are the best applicable rules in the case of copyright infringement in general.

  • 422.
    Jönsson, Tobias
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ränteavdragsbegränsningarna i svensk rätt: Varför infördes reglerna, hur ska de tillämpas och hur ser framtiden ut på området?2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    On January 1st 2009, a new legislation was set in force with regards to deduction limitations on interests in order to prevent tax schemes with the use of interest deductions within a corporate group. The changes that were made imposed a general rule which stipulates that companies within a corporate group are not allowed to deduct interests regarding internal debts if that debt relates to an acquisition of shares in a company within the corporate group. To the general rule two exceptions were introduced which stipulates that deductions can be made if certain requirements are fulfilled. The exceptions were called the ten percent-rule and “ventilen”.

    Regarding the application of the ten percent-rule the difficulty lies in the performing of the so called hypothetical test in which you have to calculate to what tax rate the interest-receiving company will be taxed at if it only had the interest as it´s only income. The application problem regarding “ventilen” is based on the fact that it is a rule which rests on the Court’s subjective evaluation of the commercial reasonableness of the transaction.

    Despite the introduction of the new rules the Swedish Tax Authorities noticed that tax schemes still exists why a new proposal now has been published by the Ministry of Finance. The proposal contains in short of three major changes to the current rules.

    All internal loans are now covered, a reverse ”ventil” is introduced which gives the Tax Authorities a right to deny deductions regardless of what tax rate the income is taxed to and finally that deductions according to “ventilen” only will be allowed regarding interest payments to a country within the EEA or to a country which Sweden has a tax agreement with. Whether the proposal will be adopted or not is currently unclear and several respondents have been critical to the proposal.

  • 423.
    Jörgensen, Johanna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kortare avbrott för vistelse i Sverige och tredje land: Skatteverkets ställningstagande i förhållande till legalitetsprincipen2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In order to qualify for tax exemption according to the six-month and one-year rule, the Swedish Income Tax Act states that the individual seeking tax exemption cannot spend more than six days for each full month of the employment or a total of 72 days under the same employment year in Sweden. The Swedish Tax Agency has however published a statement imposing a limitation also on the days that the individual may spend in third countries. The statement states that a taxpayer may not spend more than 96 days per employment year, or eight days per month in total in Sweden and third countries, in order to qualify for tax exemption under the six-month and the one-year rules. The statement has been questioned as it restricts the ability for individuals to qualify for tax exemption under the rules. Accordingly, the thesis aims at analysing whether the statement is supported by the principle of legality. According to the principle of legality, statements published by the Swedish Tax Agency may not impose new requisites for the application of the law, or without the support of the law make an unjustifiably narrow interpretation thereof. 

    The analysis shows that the statement´s content is not consistent with applicable law in respect of the six-month rule. Further, the analysis shows that the part of the statement relating to the six-month rule is not consistent with the principle of legality as the interpretation thereof is too restrictive. The scope of the six-month rule is narrowed in a way that in the light of the substantive analysis does not seem reasonable. As for the one-year rule the analysis, however, shows that the Income Tax Act, the preparatory works and relevant case law support the Tax Agency´s view. According to my assessment, the part of the statement relating to the application of the one-year rule is also compatible with the principle of legality. 

  • 424.
    Jörgensén, Johanna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Bankupplägget: Stridande mot skattelagstiftningen?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    At their homepage, the Swedish Tax Agency describes a procedure, called the banking arrangement. The procedure can briefly be described as follows. A shareholder takes a considerable loan from a bank and contributes the corresponding sum to his company as an unconditioned shareholder´s contribution. The contribution increases the expense ra-tio. The legal consequence of this increase is that the shareholder´s dividends and capi-tal gains will be taxed less heavily, which means that the person liable for tax (the shareholder and only owner of the company) has obtained a tax benefit. After having obtained this tax benefit, the company is liquidated since it does not carry on any busi-ness.

    The Swedish Tax Agency considers this arrangement to be contrary to the Swedish tax legislation by two main reasons. Firstly, since they consider that the unconditioned shareholder´s contribution is done without intention to permanently strengthen the com-pany´s capital and that the only reason for the contribution is to be able to remove the generated profits to a low tax. Secondly, the Swedish Tax Agency considers that the ar-rangement is contrary to the Swedish statue against tax evasion. This essay analyzes these two statements in order to come to a conclusion whether they should be regarded as correct or not.

  • 425.
    Jürisoo, Rebecka
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Anställningsskyddet vid verksamhetsövergång: Vilka personer övergår vid en verksamhetsövergång?2012Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 426.
    Kaldoyo, Karolin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Synen på aktiekapitalet: - En kritisk studie med utgångspunkt i Sverige samt en jämförelse med andra rättsordningar2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection. This theory does not concur with the one argued by common law-jurisdictions, according to their legal systems the protection is nothing but illusionary. By examining former national law in contrast to current, the writer wishes to detect differences or similarities regarding the motives to the existing bodies of law. This thesis wishes to find out whether European law stands on the same fundamental corporate law principals as common law-jurisdictions do. This thesis also intends to investigate the cause for the Swedish decision to keep the capital requirement. The conclusions drawn in this study state that European motives to abolish the minimum-capital requirement differ from those of the UK and USA. Europeans removing this requirement is not an action made out of the acknowledgement that a legally required capital is unnecessary, it simply has been to this point, the will to attract corporations and to keep up with the development. The Swedish government chose to keep the requirement claiming creditors protection as the reason for this. The author is of the opinion that the arguments presented to support this are illegitimate, and derive from ignorance. An ignorance either caused by tradition and a conservative fear of the unconventional, or simply by a lack of skills. Let us hope the reason isn’t lack of skills for the sake of our legal security.

  • 427.
    Kaldoyo, Karolin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The implications of the amended capital requirements for banks: Focusing on the effects for hybrid instrument inclusion2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 428.
    Kantelius, Åslög
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Arrende vis fastighetstransaktion: Parternas rättigheter och skyldigheter2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Property sales involve two main contract partners, the buyer (the new owner) and the seller (the property owner). In some cases the property owner can have let a third person (the leaseholder) lease the property or the land.

    The rights and obligations that fall on the property owner, the leaseholder and the new owner according to the Code of land laws can appear difficult and unclear, especially con-cerning reservation, the new owner’s duty to inspect the property and when he does not act in good faith, the formal requirement and when terms are changed.

    The work towards a more uniform interpretation of the Code of land laws should result in a greater correspondence between the rules of leasehold and property sales, the rules of leasehold should be interpreted in accordance with the rules of property sales. This should mean an increased responsibility for the property owner to reserve the lease and a de-creased duty for the new owner to inspect the property. If the lease is only partially re-served, the new owner is only bound by the leasehold to the parts which he understood from the reservation and the duty to inspect the property is limited to documents in the property owner’s possession. There are no criteria for when the new owner is considered not being in good faith, but it should be all kinds of visible signs.

    Despite the formal requirements, oral agreements can bind the new owner to the leasehold, even though the possibilities for this are small. A complete disapproval of oral agreement would not constitute a good development of the Code of land laws.

  • 429.
    Kararic, Aida
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Grupptalan vid Allmänna reklamationsnämnden2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I konsumenträttsliga förhållanden är det inte ovanligt att ett flertal människor påverkas negativt på samma sätt, genom att de t.ex. har köpt samma bristfälliga produkt eller tillhandahållits samma felaktiga tjänst av en och samma näringsidkare.  

    Dock kan det finnas en rad olika skäl till att de rättigheter en konsument är garanterad genom lagstiftning inte kan tas tillvara genom enskilda rättsliga initiativ. Tänkbara fall är då den enskilda skadan är så liten att en process inte är befogad ur ekonomisk synpunkt, det är svårt att få hjälp av ombud med processen, konsumenten känner inte till sina rättigheter eller då det i något avseende råder bristande balans mellan näringsidkaren och konsumenten.   

    I sådana situationer kan en s.k. grupptalan vara lämplig. Med grupptalan avses de fall där talan förs av ett ombud till förmån för en särskild grupp, vars medlemmar påverkas av domen trots att de inte är parter i målet.

    Allmänna reklamationsnämnden, en statlig myndighet som i huvudsak prövar tvister mellan konsumenter och näringsidkare som rör varor eller tjänster, inledde under tidigt 90-tal försöksverksamhet med grupptalan. Möjligheten för konsumenter att föra grupptalan vid nämnden permanentades år 1999.

    Denna studie avser att klarlägga hur grupptalan vid Allmänna reklamationsnämnden handläggs med Konsumentombudsmannen som kärande samt parallellt granska hur möjligheten till grupptalan vid nämnden utnyttjats sedan den första försöksverksamheten inleddes.

    Slutsatsen är, vad gäller handläggningen av grupptalanärenden vid Allmänna reklamationsnämnden, att såväl konsumenten som näringsidkaren är tillförsäkrade en säker och objektiv prövning. Vad gäller ärendetillströmningen av grupptalanärenden vid nämnden kan det inte påstås att antalet ärenden är ansenligt. Detta kan bero på att institutet grupptalan är relativt nytt i Sverige. En annan förklaring kan vara att förutsättningarna för att en grupptalan ska kunna ske inte är helt enkla att uppfylla. Vad som dock säkert kan sägas är att grupptalan bör stå kvar då den fyller en preventiv funktion och sparar resurser för varje ärende som kanske annars skulle prövats individuellt.

  • 430.
    Karimzadeh, Puja
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    En ny tolkning av verkligt bruk för gemenskapsvarumärken: Konsekvenser för små och medelstora företag2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Trade marks have a major role in today's business world. They work as a tool for the corporations to differentiate their products from their competitors. The corporations can register national trademarks or Community trademarks. Unlike the national trademark protection the community trade mark protection gives the owner an exclusive right to the trade mark throughout the Community.

    To maintain a trade mark protection the owners must make genuine use of the trade mark within a five year period. Otherwise, the protection can be declared void. National trade marks have to be put in genuine use in the state they are registered in. The Community trade marks can be used in any member state to obtain protection within the Community trade marks.

    Various actors and authorities in the Union believe that the width of the protection of the Community trade mark is unjustifiably broad compared with the low requirements to maintain the protection. Due to this, the Dutch court of appeal asked for a preliminary ruling to clarify the requirements to meet the criteria for genuine use of the Community trade marks.

    The broad width of the protection and other factors has contributed to the fact that Community trade mark applications have been increasing on an annual basis, whilst national trade mark applications have decreased in some member states. The national trade marks are of great importance for small and medium-sized businesses. Therefore, the Max Planck Institute has at the request of the EU Commission put forward the proposal of ​​coexistence with subsequent marks.

    The small and medium enterprises should await their future choice of trade mark protection until the preliminary ruling has been answered.

  • 431.
    Karlgård, Anna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skattetillägg, straff och förhållandet till Europakonventionen2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    I dagsläget kan enligt den svenska rättsordningen en skattskyldig på samma grund påföras skattetillägg och lagföras för någon form av skattebrott utan att dubbelbestraffning anses föreligga. Såväl den svenska lagstiftningen som Europeiska konventionen den 4 november 1950 om skydd för de mänskliga rättigheterna och de grundläggande friheterna innehåller förbud mot dubbelbestraffning. Under flera decennier har till Europadomstolen förts mål som behandlar dubbelbestraffning och domstolen har framarbetat flera metoder att använda vid bedömningen av om ett förfarande strider mot dubbelbestraffningsförbudet i Europakonventionen. Den 10 februari 2009 meddelade domstolen dom i målet Zolotukhin mot Ryssland. Domen meddelades i stor kammare och domstolen uttryckte att den såg ett behov av att förtydliga hur bedömningen skulle ske. I och med denna dom tog diskussionerna kring den svenska ordningens förenlighet med Europakonventionen fart. I Norge motsvarar sanktionssystem på skatteområdet i stor utsträckning det svenska. Regeringen har där lämnat ett förslag om förändring av lagstiftningen då Høyesterett funnit att den norska rättsordningen strider mot Europakonventionen. Mot denna bakgrund avser författaren att utreda huruvida den svenska rättsordningen på skatteområdet strider mot Europakonventionen samt om det finns ett behov av ny svensk lagstiftning och vilka huvuddrag denna i sådana fall skulle innehålla.

    Författarens slutsats är att rättsläget har förändrats i och med Zolotukhin-domen och att det, som framgår av domen, är huruvida de faktiska omständigheterna är identiska eller i det närmaste identiska som ska vara avgörande för bedömningen. Med anledning av detta anser författaren att det svenska sanktionssystemet på skatteområdet strider mot Europakonventionen och att det därmed finns ett behov av en ny lagstiftning på området. För att uppnå en rättsordning som är rättssäker och i enlighet med Europakonventionen samtidigt som påföljdernas straffmässiga och preventiva effekt upprätthålls anser författaren att utformningen av en ny lagstiftning bör utvecklas i likhet med det norska förslaget. Skatteverket ska, utifrån tydliga riktlinjer, bedöma huruvida rekvisiten för skattebrott är uppfyllda och, om det finner att så är fallet, överlämna ärendet till polisen för väckande av åtal. Om Skatteverket inte anser att det rör sig om grov vårdslöshet eller uppsåt, eller om domstolen eller polisen inte instämmer i bedömningen och återför ärendet till skattemyndigheten, kan skattetillägg påföras. Påförande av skattetillägg bör inte vara möjligt på enbart objektiva grunder, dock ska tolkningen av de subjektiva omständigheterna göras restriktivt.

  • 432.
    Karlsson, Andreas
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ersättning vid upphovsrättsintrång enligt 54 § 1 st. URL: En momspliktig upplåtelse / överlåtelse eller ett skadestånd utan skada?2010Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    VAT turnover of copyrights are subject to a reduced VAT-rate. In the Value added tax act (ML) the paragraph of 7 kap. 1 § 3 st.  8-9 p. ML refers directly to the Copyright act (URL) for the assessment of the existence of a copyright and, the sale or lease of such a right. If a taxable supply is at hand while, simultaneously, a legally valid lease or sale of a copyright can be established, the turnover is taxed at a reduced VAT-rate of six percent.

    The thesis investigates intrusion compensation under Article 54 § 1 st. URL relative to the value added tax turnover concept and the reduced rate in 7 kap 1 § 3 st.  8-9 p. ML. Compensation according to Article 54 § 1 st. URL must be paid when an infringement of copyright is at hand. Compensation should always be paid regardless of good faith and even in cases where the holder of the right has earned revenue by e.g. spin-offs. In the legal literature, it has therefore been expressed that Article 54 § 1 st. URL does not con­stitute damages, something that the legislature explicitly has classified it to be.

    When reviewing the character and purpose of the compensation in relation to URL, and its rules for the transition of the right, it is clear that a valid transition does not exist in a transaction that has prompted compensation under Article 54 § 1 st. URL. According to 7 kap. 1 § 3st. 8-9 p. ML, this is a prerequisite. For the transaction to be covered by the reduced VAT-rate, a valid transition, according to the general rules of the rights transition in URL, must be at hand. However, from a VAT-perspective, compensation under 54 § 1 st. URL is meant to reflect the conditions that would have been if the concerned parties had reached an agreement in advance. There is an undisputed link between the remuneration and the actual use of the right. Thus, the compensation could be deemed equal to a lawful lease of copyright. For the purposes of the reduced tax rate in 7 kap. 1 § 3st. 8-9 p. ML, an equation of the compensation to a lawful lease of copyright is not sufficient. The provision is directly connected to URL and any transition of copyright must therefore be examined under the URL's rules for the transition of rights.

    The overall conclusion of this thesis is therefore that compensation under 54 § 1 st. URL may be subject to VAT. However, due to the unconditional connection to URL, the turnover cannot qualify for the reduced tax rate of six percent stipulated in 7 kap. 1 § 3st. 8-9 p. ML. The compensation is paid as a result of an infringement of copyright and the absence of an explicit agreement prevents the application of the reduced tax rate in 7 kap. 1 § 3st. 8-9 p. ML.

  • 433.
    Karlsson, Emelie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förvärv och försäljning av fastighet med förorenad mark: Särskilt gällande ansvar och friskrivningsklausuler2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Properties are bought and sold daily, which means that it is of great importance with rules that regulate the acquisition. The rules on who should be held liable for a property brought to a head when the acquisition relates to a property that is loaded with contaminated soil. The purpose with this thesis is to investigate who could be held liable for contaminated land and also whether an exclusion clause can affect the separation of responsibilities. Two different liabilities can occur depending on which law that should be applicable, MB or JB.

    MB's rules apply to anyone who may be subject to decontamination responsibilities, which is regulated in Chapter 10. MB. The rules state that a decontamination responsibility attaches to one or more operators, or one or more property owners. In assessing whether contamination exists and whom to be considered responsible, an assessment is made along the facts of the case.

    JB's rules apply to what can be considered as defects in a property, the rules in JB is therefore crucial to whether the pollution could be considered as an error. Different circumstances are important when deciding what party that should be liable, like the agreement between the parties, the buyer’s obligation to examine the property and the seller’s duty to inform the buyer. All factors are important when deciding who to be held liable. The separation of responsibilities is important when deciding whether the buyer has an opportunity to refer to different sanction against the seller.

    An exclusion clause can to some extent affect the separation of responsibilities. This is valid both for the decontamination responsibilities under MB and the rules in JB. Some facts should be considered when an exclusion clause is written, since it may be annulled or adjusted if certain conditions exist.

     

  • 434.
    Karlsson, Erika
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Beskattning av kapitalvinst vid avyttring av kvalificerade andelar i fåmansföretag de lege ferenda2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Fåmansföretagare är föremål för en särskild beskattning enligt vilken en kapitalvinst vid avyttring av kvalificerade andelar i ett fåmansföretag (fåmansföretagsaktier) kan komma att beskattas i både inkomstslaget kapital och inkomstslaget tjänst. Med anledning av att en övergångsbestämmelse gällande beskattningen av kapitalvinst vid avyttring av fåmansföretagsaktier upphör vid årsskiftet 2009/2010 har beskattningen varit omdiskuterad i media under den senaste tiden. Förevarande uppsats syftar till att ge ett bidrag till diskussionen kring beskattningen av kapitalvinst vid avyttring av kvalificerade fåmansföretagsaktier de lege ferenda.

    Diskussionen har sin principiella grund i etiken och målsättningar kring förutsägbarhet, likabehandling, materiell lämplighet och hanteringsekonomi har valts som utgångspunkter. Likabehandling och systemkoherens (materiell lämplighet) säkerställs genom att neutralitetsprincipen och andra skatterättsliga principer åtlyds. I uppsatsen görs en jämförelse med beskattningen i inkomstslaget tjänst och för verksamhetsformerna aktiebolag, handelsbolag och enskild firma. I jämförelsen förutsätts referenspunkternas beskattning vara oförändrad de lege ferenda. Utdelning som grundas på fåmansföretagsaktier och kapitalvinst vid avyttring av ej kvalificerade fåmansföretagsaktier fungerar som ytterligare referenspunkter. Ekonomiska aspekter såsom transaktionskostnader beaktas då hanteringsekonomin utgör primär målsättning. Förutsägbarhet utgör en övergripande förutsättning.

    Grunden till nu gällande beskattning lades redan i samband med 1991 års inkomstskattereform. Beskattningen har därefter genomgått ett antal förändringar, varav den största skedde 2006. Grundkonstruktionen har dock alltid varit att normal kapitalavkastning erhålls och därefter beskattas inkomsten, antingen till hälften eller till fullo, i inkomstslaget tjänst upp till ett förutbestämt takbelopp.

    Med hänsyn till tidigare nämnda målsättningar anser jag att beskattningen bör förändras de lege ferenda. Enligt min mening bör normallön vara utgångspunkt i beskattningen. Då kravet på uttagen normallön är uppfyllt bör all annan inkomst från fåmansföretaget beskattas i inkomstslaget kapital. Rekommenderad beskattning behandlar, enligt min mening, aktieägare, handelsbolagsdelägare och fåmansföretagare likt. Målsättningarna kring likabehandling och materiell lämplighet tillgodoses därmed. Beskattningen innebär dessutom en enklare masshantering, då färre och mindre komplicerade beräkningar aktualiseras. Detta är fördelaktigt med hänsyn till målsättningarna kring förutsägbarhet och hanteringsekonomi. En beskattning med utgångspunkt i normallön synes således, med hänsyn till uppställda målsättningar, vara den mest lämpliga beskattningen de lege ferenda.

  • 435.
    Karlsson, Helena
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skydd för näringsidkare: inom avtalsrätten2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    I avtalsförhållanden mellan näringsidkare råder det inte alltid jämlikhet utan den ena parten kan på grund av olika omständigheter inta en underlägsen ställning. Även om näringsidkare ofta har möjlighet att själva ta tillvara på sina intressen, behöver de ett visst skydd. Vilka dessa skydd är och mot vilka missförhållanden näringsidkare skall skyddas ämnar denna uppsats utreda.

    Huvudprincipen i avtalsrätten är att avtal skall hållas och att parterna fritt får avtala vad det önskar. För att skydda part som intar en underlägsen ställning har dessa principer lättats upp och skyddsprinciper vuxit fram. Skyddsprinciperna har till syfte att skydda parts intressen när behov föreligger. Ett rättsskydd kan antingen ges preventivt genom att förebygga att skada sker, eller repressivt genom gottgörelse när skada skett.

    Inom avtalsrättens område finns det ett antal lagar vars regler syftar till att skydda näringsidkare som intar en underlägsen ställning. Det finns ett antal principer i både lag och doktrin som ger uttryck för ett skyddssyfte. Inom avtalsrättens område kan tre typer av skydd utläsas. Rättviseskydd är det tydligaste skyddet, vars syfte är att skapa en balans mellan parterna och hindra att den ena parten kan erhålla oskäliga fördelar. Ett rättviseskydd finns uttryckt i de lagar som anger att hänsyn skall tas till part som intar en underlägsen ställning och i de lagar som anger att villkor som är till nackdel för en viss part är ogiltiga eller skall jämkas. Dessa skydd återfinns främst i 36 § AvtL och AVLN, men även bland annat i transportlagarna, räntelagen och lag om handelsagentur. Ett ekonomiskt skydd bygger på att skydda part mot förluster. Ekonomiskt skydd finns uttryckt i de lagar som ger part rätt till ersättning för uppkommen skada. Det återfinns bland annat i 36 § AvtL, lag om avtalningsköp och KL med flera. Ändamålet med det sociala skyddet är att ge part en trygghet. Genom det sociala skyddet skall part skyddas mot oförutsedda händelser. Det sociala skyddet ges repressivt, efter att en avtalsstörning har skett. De lagar som innehar ett socialt skydd förstärker parts trygghet. Detta syns bland annat i JB, räntelagen och lag om avbetalning.

    AVLN är en av de tydligaste skyddslagstiftningarna. Dess syfte är att skydda part som intar en underlägsen ställning mot oskäliga avtalsvillkor. AVLN ger främst ett rättviseskydd genom sitt ändamål att förhindra orättvisa avtalsvillkor.  Men genom att skapa rättvisa och förhindra tillämpningen av oskäliga avtalsvillkor ges även ett ekonomiskt skydd.

    De missförhållanden lagstiftaren vill skydda näringsidkare från och förebygga genom skydd i form av rättsregler är ekonomiskt förlust, onödigt betungande åtgärder, oskäliga avtalsvillkor och förhindra att andra sociala missförhållanden uppstår. De tre skydden går in i varandra och det är inte möjligt att klart skilja dem åt.

  • 436.
    Karlsson, Ingemar
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Generationsskifte: -Särskilt gåva, underprisöverlåtelse och fission2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
  • 437.
    karlsson, jennie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Makars pensionsrättigheter i bodelning med anledning av äktenskapsskillnad: Särskilt om tjänstepensionsförsäkringar när make har bestämmande inflytande över sin arbetsgivare som äger försäkringen2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 438.
    Karlsson, Johanna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Företagsskattekommitténs förslag om halvering av tidigare års underskott – i strid med retroaktivitetsförbudet?2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    On June 12, 2014, the Corporate Tax Committee (Sw. FSK) submits a bill, proposing that Swedish companies’ deficits from previous years shall be reduced by 50 per cent. The purpose of this thesis is to investigate whether this reduction is in conflict with the prohibition of retroactive tax legislation (Sw. retroaktivitetsförbudet).

    The main principle in 40:2 IL (the Swedish Income tax Act) states that previous year’s losses shall be deducted. The Swedish constitution, 2:10 RF, prohibits formal, but not substantial, retroactive tax legislation. Legislation resulting in retroactive effects is thus not per se prohibited. The FSK proposed a number of changes in the corporate tax system, including the abolishment of the current interest deduction rules and the introduction of a general financial deduction. In order to finance the reform, the FSK proposes a 50 per cent reduction of previous years’ saved deficits. From a rule of law-perspective, the author finds the proposal regarding its financing and particularly the reduction of previous years' deficits interesting. Since the prohibition is intended exclusively to prevent formal retroactivity, it is uncertain whether the funding proposal actually is in conflict with it. An argument for the proposal to not be in conflict with the prohibiton, is that the loss carryforward is divided into two stages. Hence, the proposal is not applicable on previously occurred circumstances, i.e. costs, but rather future circumstances, i.e. requested deductions of carryforwards. The author's assessment is that the proposal will have material retroactive effects. However, it is found that no formal retroactivity is at hand, why the proposal is not in conflict with the retroactivity prohibition. However, it can be questioned from a rule of law-perspective whether the proposal should be put forward for legislation, due to its inconsistency with the requirement of foreseeability.

  • 439.
    Karlsson, Johanna
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Zellama, Aida
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Återbäringsskyldighet och bristtäckningsansvar: En studie i huruvida en bank kan komma att åläggas ansvar enligt ABL 17:6 och 17:72013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 440.
    Karlsson, Jonathan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Exitmöjligheter: Från ett fåmansbolags perspektiv2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Aktiebolagslagen (2005:551) reglerar samtliga aktiebolag. Spannet mellan aktiebolagen är dock väldigt stort, från det börsnoterade bolaget med stor omsättning och flertalet anställda till det lilla enmansaktiebolaget med en blygsam omsättning. Att aktiebolagslagen har ett stort och brett område att täcka in öppnar för problem, inte minst för mindre aktiebolag såsom fåmansbolag.

    Huvudregeln inom aktiebolagsrätten är att aktier ska kunna överlåtas och förvärvas fritt. Rättigheten att fritt kunna överlåta aktier kan bli illusorisk för aktieägare i fåmansbolag av den anledningen att det i regel inte finns någon marknad för ett fåmansbolags aktier.

    Aktiebolagslagens bestämmelser vad gäller exitmöjligheter är svårtillämpade och komplicerade, inte minst för fåmansbolag. Aktieägare i ett fåmansbolag behöver andra möjligheter till att kunna utträda ur bolaget samtidigt som en skälig ersättning för aktierna erhålls. Aktiebolagslagens exitmöjligheter är inte tillfredställande för fåmansbolag utan behöver en förändring för att kunna tillfredställa de behov som aktieägare i ett fåmansbolag har.

  • 441.
    Karlsson, Jonathan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Upphovsrättsinskränkningar och modern teknik: En analys av gällande rätt i svensk upphovsrättslagstiftning2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna uppsats söker utröna gällande svensk rätt avseende möjligheten att nyttja upphovsrättsskyddat material utan upphovsmannens samtycke, så kallade upphovsrättsinskränkningar. Denna typ av bestämmelser har sin grund i artikel 9(2) Bernkonventionen och har sedermera utvecklats genom diverse andra internationella överenskommelser. Mest intressant är hur dessa upphovsrättsinskränkningar förhåller sig till modern teknik, främst gällande upphovsrättsskyddat material på Internet.

    I svensk rätt har ett antal upphovsrättsinskränkningar vållat problem för upphovsmän, däribland undantaget om privat bruk som medger att bruk av upphovsrättsskyddade verk i privatlivet inte alltid utgör ett intrång i upphovsrätten. Denna inskränkning i upphovsrätten har förelegat särskilt olämplig att upprätthålla då uppkomsten av Internet har inneburit en allt för långtgående möjlighet att framställa exemplar av upphovsrättsskyddade verk för privat bruk. Med implementeringen av diverse internationella överenskommelser i svensk rätt har undantaget om privat bruk utvecklats för att bättre bevara upphovmännens intressen.

    Uppsatsen visar vilka förutsättningar som måste vara uppfyllda för att undantaget om privat bruk skulle kunna hävdas. Vidare visas att bestämmelsen om kopiering för privat bruk numera kräver en laglig förlaga för att kunna komma i fråga, något som gör nedladdning av olovligt material från Internet olagligt.

    Datorprogram, som inte omfattas av undantaget om privat bruk, kan dock under vissa förutsättningar ändå kopieras för privat bruk då lagen undantar en sådan handling från straffsanktion.

  • 442.
    Karlsson, Jonathan
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. JIBS, Commercial Law.
    Hoang, Quang
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law. JIBS, Commercial Law.
    Ränteavdragsbegränsningarna och etableringsfriheten: En EU-rättslig bedömning av bestämmelsernas förenlighet med etableringsfriheten2015Independent thesis Advanced level (degree of Master (Two Years)), 180 HE creditsStudent thesis
    Abstract [en]

    The Swedish interest deduction limitation rules have been a topic of discussion ever since they were approved. Questions have been raised as to whether the rules restrict the freedom of establishment within EU law. The purpose of this thesis is to assess whether the rules are compatible with EU law in this matter.Restrictions to the freedom of establishment are generally prohibited according to EU law. Such restrictions are warranted only if they adhere to art. 52(1) of the Treaty on the Functioning of the European Union or if they pursue a legitimate objective compatible with EU law and are justified by overriding reasons relating to the public interest, in which case they must be suitable for securing the attainment of that objective and must not go beyond what is necessary in order to do so (rule of reason).The EU Commission claims that the Swedish rules restrict cross border activity and the freedom of establishment. The Commission initially states that the rules could potentially be justified by the rule of reason doctrine, but ultimately concludes that the rules go beyond what is necessary to achieve the objective of the justification grounds. Upon an examination of the rules, the authors find that the rules restrict the freedom of establishment, but that they can be justified by the need to combat tax avoidance and evasion and need to preserve the balanced allocation be-tween Member States. The rules do, however, go beyond what is necessary to achieve the objective, especially when it comes to the principle of legal certainty and the denying of the entire expense instead of adjusting it to market value, and are therefore not compatible with EU law.

  • 443.
    KARLSSON, JOSEFINE
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Erkännande och verkställighet av utländska domar: Kommer det komma en tid för full implementering av principen om ömsesidigt förtroende?2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The economical and judicial cooperation that EU constitutes results in that there is an increasing amount of international disputes arising. These international disputes in turn result in questions concerning private international law. The principle of mutual trust is not only an important principle in the entire judicial cooperation but especially important in the area of private international law. The principle means that the member states have to trust each other and the different legal systems. The aim of the principle is to ensure a well functioning internal market that is permeated by free circulation and freedom of establishment. In order to achieve a well functioning internal market it is necessary that the member states trust each other. The development during the last years have resulted in that the recognition and enforcement have been and will be improved as well as simplified in the entire area of private international law. The question the author has in mind is if there will be a time when the EU and its member states are ready for full implementation of the principle of mutual trust. Such implementation would mean that the member states have to trust each other and the different legal systems completely and be willing to let go of the possibility to refuse to recognise and enforce judgments issued in other member states. The discussion in the paper leads to the conclusion that the author finds it unlikely that there will be such a time. This conclusion is based on the discussion of the development and the reasons behind it and also the situation of the EU today. The economical crisis within the union is also in an aspect likely to have an effect on whether or not member states are willing to trust each other’s legal systems. The result of this situation and the previous development in the area leads the author to the conclusion that it will probably be necessary to maintain some sort of safeguards in the future also, either by grounds for refusal or minimum standards. 

  • 444.
    Karlsson, Josefine
    Jönköping University. Jönköping University, Jönköping International Business School. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    EU:s behörighetsregler utvidgas?: En studie av kommissionens förslag till en reviderad Bryssel I-förordning2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Brussels I-Regulation, often referred to as the Jurisdiction Regulation, is said to be the matrix of the European judicial cooperation system within the area of international private law. The Regulation states how jurisdiction is to be determined in an international dispute. The aim of the Regulation is to ensure that parties in a dispute within the EU have access to justice.The Regulation is considered to be working well in general, and have been since it came in-to force in 2007. Although it is held to be well functioning it does not exclude that some improvements might be needed. The commission ordered a review of the Regulation and the result was that some deficiencies were identified. Some of the deficiencies that were found were concerned with the relation to defendants from third countries. It was held that the regulation was unsatisfactory in this aspect. These deficiencies resulted in the working group presenting a proposal of a review of the regulation.The aim of this thesis is to investigate some of the consequences that might come with the proposed solutions. The investigation is limited to only discussing some sections of the Regulation. The parts that will be discussed are the ones that are concerned with the rela-tion to defendants from third countries. The investigation shows that although the propos-al means positive developments within the area it is far from clear and precise. The result of these unclear rules might be that they are hard to interpret and apply.The author comes to the conclusion that although the proposal means positive and sought after development within the area of private international law it needs to be reworked due to the ambiguities with the proposed solutions. If the proposal is not reworked the EUD will probably have to interpret the meaning of the proposed rules which might lead to a time consuming and costly process.

  • 445.
    Karlsson, Karolina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    A Possible European Delaware: Can the European Private Company Prevent It?2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The European market is constantly changing and business across national borders is be-coming a daily feature. Companies no longer settle for trading within their own national borders and perhaps cannot even afford to restrict themselves to such a small area if they wish to expand. The new view of EC Company Law given by the European Court of Justice makes it possible for companies to move to another Member State and still be recognised as a legitimate company. This view is based on the incorporation theory, i.e. the theory that a company shall be governed by the law of the state in which it is incorporated. However, with this change come new threats to the market. Scholars fear that the European market will take the same approach as that of the US, where the state of Delaware has been able to attract more than half of the larger enterprises on the market in the regulatory competition between the states. In addition to that, the European market has been intro-duced to new supranational companies, i.e. companies that are above national law and answer to EC law, and these companies could have a large impact on the changes of the market. The SE Company and the proposed European Private Company may come to prevent a European Delaware.

    In this paper it is argued that a regulatory competition is going to occur within the Union in the near future – if it has not already – based on changes made by some Member States in order to attract more companies to incorporate under their jurisdiction. It will not fully resemble the situation in the US since the two market fields differ from one another. It is also argued that a European Delaware may come to exist, but that the mere existence of a regulatory competition does not have to result in such a state. A Delaware effect may be prevented by the European Private Company, if this form comes to exist. It is the thesis of this paper that the market in addition to the EPC, in order to actually be able to prevent the somewhat unwished competition, must meet three vital requirements. First of all, the EPC must differ from the statute of the SE Company, meaning it must be separated from national law since it otherwise would be an element of competition in itself. Second, the market – and then mostly through new Company Law Directives – must keep the freedom restricted. If the Directives allowed companies unrestricted freedom of establishment that would mean a possibility to move cross-border without the need for a EPC, which in turn would not be able to prevent a European Delaware. Third, there cannot be a working reincorporation within the Union, meaning Member States cannot be allowed to benefit from tax revenues that derive from such a move, since that would be yet another element to the regulatory competition.

  • 446.
    Karlsson, Marcus
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fast etableringsställe: Ett enhetligt begrepp i mervärdesskattesystemet?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 447.
    Karlsson, Marcus
    Jönköping University, Jönköping International Business School.
    Mervärdesskattegrupper: Gränsöverskridande transaktioner inom ett företag2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to analyze how supply of services between a main office in one country and a branch in another country should be treated for VAT purposes when one of them is part of a VAT group.

    Supply of services is taxable if it is done for consideration, within a MS territory and by a taxable person. For tax liability to arise there must be a legal relationship between the provider of a service and the person the service is provided. When it comes to supplies be-tween a main office in one country and a branch in another country the Court of Justice has stated in FCE Bank that there is no taxable supply of services. Such transactions are according to the Court of Justice supplied within a taxable entity and therefore fall outside the scope of VAT.

    Through article 11 of the VAT directive MS have been given the opportunity to introduce schemes in their national legislation where two or more persons are regarded as a single taxable person for VAT purposes. In Ampliscientifica the Court of Justice concluded that persons included in a VAT group ceases to be regarded as separate taxable persons for VAT purposes. The principles of FCE Bank and Ampliscientifica collide for VAT purposes.

    The supply of a service between a main office and its branch takes place within the same taxable entity, regardless if any of them is a member of a VAT group and are therefore out of scope for VAT purposes. No value added tax should be charged.

  • 448.
    Karlsson, Pernilla
    Jönköping University, Jönköping International Business School.
    Fri rörlighet för jurister inom Europeiska unionen: Vilka krav ställs för att få utöva juristyrket i en annan medlemsstat?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    One of the fundamental rights to be ensured all the lawyers in the Union is the free movement. A lawyer can exercise his freedom of movement by either rely on the free movement of persons, services or establishment. The profession of lawyers is a regulated legal profession and the development of regulated legal professions started in 1974 by law from the COJ. After this the development has continued and a frequent issue in the case law is what requirement that is required of lawyers who intend to exercise their freedom of movement. The purpose of this paper is therefore to investigate which requirements beside the professional qualifications that a lawyer already received from a Member State that is necessary in order to exercise the profession of lawyers in another Member State. The paper also investigates if the requirements which the Member States imposes on the lawyer are compatible with the free movement. Member States have the right to put up requirements on foreign lawyers who wish to offer their services in the Member State in order to ensure that the services reach a certain level of quality. Member States may require that the lawyer should obtain certain professional qualifications and a professional conduct. The requirements are intended to protect lawyer's clients from such as inadequate advice and the requirements must be necessary for the exercise of the profession in the Member State. When Member States sets requirements in order to exercise the profession of lawyers they have to take into account the professional qualifications that the lawyer has already received by doing an equivalent assessment. The equivalent assessments purpose is to compare the lawyer’s professional qualifications and the professional qualifications that are required in order to exercise the profession in the Member State and to decide if the professional qualifications are equate. If the professional qualifications are equate the lawyer shall be entitled to exercise the legal profession under same conditions as national lawyers and then may the States only impose requirements on the lawyer's conduct. That no additional requirements are allowed when the lawyer has the knowledge that is required for that profession in the Member States is compatible with the free movement. When the equivalent assessment shows that the professional qualifications clearly differ can the State demand that the lawyer implements a compensating measure as an adaptation period or an aptitude test. The aim of a compensating measure is to give the lawyer an opportunity to prove that he has the knowledge that is required in order to exercise the legal profession in the State. The fact that Member States require compensatory measures instead of requiring that the lawyer must undergo a national law school is compatible with European Union law. It can even be said that the compensating measures benefit the free movement of lawyers within the European Union.

  • 449.
    Karlsson, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fri rörlighet för jurister inom Europeiska unionen: Vilka krav ställs för att få utöva juristyrket i en annan medlemsstat?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    One of the fundamental rights to be ensured all the lawyers in the Union is the free movement. A lawyer can exercise his freedom of movement by either rely on the free movement of persons, services or establishment. The profession of lawyers is a regu-lated legal profession and the development of regulated legal professions started in 1974 by law from the COJ. After this the development has continued and a frequent issue in the case law is what requirement that is required of lawyers who intend to exercise their freedom of movement. The purpose of this paper is therefore to investigate which re-quirements beside the professional qualifications that a lawyer already received from a Member State that is necessary in order to exercise the profession of lawyers in another Member State. The paper also investigates if the requirements which the Member States imposes on the lawyer are compatible with the free movement. Member States have the right to put up requirements on foreign lawyers who wish to offer their services in the Member State in order to ensure that the services reach a certain level of quality. Mem-ber States may require that the lawyer should obtain certain professional qualifications and a professional conduct. The requirements are intended to protect lawyer's clients from such as inadequate advice and the requirements must be necessary for the exercise of the profession in the Member State. When Member States sets requirements in order to exercise the profession of lawyers they have to take into account the professional qualifications that the lawyer has already received by doing an equivalent assessment. The equivalent assessments purpose is to compare the lawyer’s professional qualifica-tions and the professional qualifications that are required in order to exercise the profes-sion in the Member State and to decide if the professional qualifications are equate. If the professional qualifications are equate the lawyer shall be entitled to exercise the le-gal profession under same conditions as national lawyers and then may the States only impose requirements on the lawyer's conduct. That no additional requirements are al-lowed when the lawyer has the knowledge that is required for that profession in the Member States is compatible with the free movement. When the equivalent assessment shows that the professional qualifications clearly differ can the State demand that the lawyer implements a compensating measure as an adaptation period or an aptitude test. The aim of a compensating measure is to give the lawyer an opportunity to prove that he has the knowledge that is required in order to exercise the legal profession in the State. The fact that Member States require compensatory measures instead of requiring that the lawyer must undergo a national law school is compatible with European Union law. It can even be said that the compensating measures benefit the free movement of law-yers within the European Union.

  • 450.
    Karlsson, Sandra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Investeraravdraget: En ändamålsenlig lösning på den skattemässigt asymmetriska behandlingen av bolag finansierade genom eget kapital respektive lånat kapital?2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder’s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.

    The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.

    The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition. Another alternative is the UK's Enterprise Investment Scheme (EIS), which offers a package of tax reliefs that becomes applicable when an individual invests in a company for example a tax credit of 30 percent of the cost of acquisition. A final option is the Notional Interest Deduction (NID) which is a tax deduction for companies regarding a fictitious interest on equity.

    Of these models, only the NID deduction equalizes the tax asymmetry, because of that it is a relief that is comparable to the tax credit deduction for interest on borrowed capital. However entails all models, except the venture capital deduction, to make external capital more accessible by reducing the external investor's required rate of return by allowing a permanent tax relief. Aside from the NID deduction all models includes conditions that

    reduces the risk of the use of the models for purpose of tax avoidance which results in that that models can be perceived as complex.

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