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  • 451.
    Karlsson, Sandra
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Ne bis in idem: A comparative study of the interpretation of the principle in Sweden and Norway concerning tax surcharge and tax fraud2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The ne bis in idem-principle was founded in 1984 and is found in article 4 of the seventh additional protocol of the Convention for the Protection of Human Rights and Fundamental Freedoms. The interpretation of the principle has been uncertain, which resulted in a harmonization of all previous case law on the subject in the Zolotukhin case. The case concerns a Russian citizen who brought his girlfriend onto a Russian military base while being drunk. This action resulted in an administrative proceeding and a criminal proceeding.

    The Swedish and Norwegian tax systems concerning tax surcharge and tax fraud are very alike and both countries adapt a dual court system. The differences concerning the interpretation are found in four cases from 2009 and 2010, two from the Norwegian Supreme Court, one from the Swedish Supreme Administrative Court and one from the Swedish Supreme Court. Even though there are similarities in the argumentations in the cases there are also different approaches concerning how to interpret the principle. The Norwegian Supreme Court bases its judgements, especially in the second one after the Zolotukhin case, on the prerequisites established by the European Court of Human Rights and the purpose of the principle. The Swedish Supreme Court and the Swedish Supreme Administrative Court bases the judgements on previous case law and refers to the uncertain judicial area and affirms that there is room for interpretation for the national courts. Even though the argumentation in the judgements differ the national Supreme Courts reach the same answer to the question whether the tax systems are a breach of the ne bis in idem-principle. None of the courts finds that the national tax systems are an infringement of the ne bis in idem-principle.

  • 452.
    Karlsson, Sara
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    De svenska skattereglerna för pensionsförsäkring i förhållande till EG-rätten: osäkert rättsområde?2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [sv]

    Sammanfattning

    Europeiska gemenskapens domstol (EGD) har än en gång klarlagt att det inte är förenligt med EG-rätten att inte medge avdrag för premier, eller beskatta en överföring av försäkringens värde, till en utländsk pensionsförsäkring om den uppfyller de inhemska kraven för pensionsförsäkring. Med hänsyn till att Sveriges nuvarande regler

    innehåller ett liknande etableringskrav har regeringen kommit med ett förslag på hur skattereglerna för pensionsförsäkring bör ändras för att inte komma i konflikt med EG-rätten.

    Förslaget innebär att etableringskravet kommer utökas till att omfatta hela Europeiska ekonomiska samarbetsområdet (EES) och för att kunna säkerställa sambandet i skattesystemet föreslås bl.a. att ett nytt kvalitativt villkor införs, som måste vara uppfyllt för att en försäkring ska anses vara en pensionsförsäkring. Villkoret innebär att

    försäkringsbolag i sina avtalsvillkor måste införa ett villkor om att försäkringsgivaren tar på sig att lämna kontrolluppgifter samt att utländska försäkringsbolag även skriftligen gentemot Skatteverket måste åta sig att lämna kontrolluppgift. Vidare föreslås att skattskyldigheten för avkastningsskatt på en utländsk pensionsförsäkring ska ligga på försäkringstagaren medan skattskyldigheten på en svensk pensionsförsäkring ligger

    på försäkringsbolaget.

    De nya reglerna kommer att innebära en viss negativ särbehandling av utländska pensionsförsäkringar, dels p.g.a. att den administrativa bördan blir större för utländska försäkringsbolag då de även skriftligen måste åta sig kontrolluppgiftsskyldigheten, dels p.g.a. att skattskyldigheten för avkastningsskatt för utländska pensionsförsäkringar kommer att ligga på försäkringstagaren, vilket innebär att den enskilde får ökade kostnader vid tecknande av en utländsk pensionsförsäkring. Jag anser att det är tveksamt om dessa skillnader kan anses förenliga med EG-rätten då den negativa

    särbehandlingen är större i förhållande till vad som ges. Ett annat problem som uppkommer med att kontrolluppgiftsskyldigheten tas in som ett villkor i försäkringsavtalet är att det kommer anses som en villkorsändring om kontrolluppgift inte lämnas, vilket kan leda till att avdrag för premier till pensionsförsäkringen inte medges och till

    avskattning som yttersta sanktion. Vidare kommer de nya skattereglerna innebära stora administrativa problem främst för Skatteverket vid hantering av de nya kontrolluppgifterna samt vid tillämpningen av reglerna vid fastställande av beskattning på

    pensioner.

    Med anledning av att det fortfarande är oklart hur de nya skattereglerna kommer att fungera i praktiken och då det i nuläget inte går att avgöra om de nya skattereglerna kan anses förenliga med EG-rätten, anser jag att de svenska skattereglerna för pensionsförsäkring i förhållande till EG-rätten fortfarande är ett osäkert rättsområde.

  • 453.
    Karlssson, Pernilla
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fördelningsnyckeln i CCCTB: Medlemsstaternas möjlighet att konkurrera på lika villkor2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    After 10 years of work towards harmonization of direct taxation within EU the Commission has proposed a directive on a common consolidated corporate tax base (CCCTB). The aim of the proposal is that companies who engage in cross-border activities only need to comply with one set of rules and work towards one tax authority. The idea is that the result from all companies inside EU within the group should be pooled and then portioned out to the individual companies through an allocation formula.

    The Commission has stated that the consolidation shall result in that member states can compete on equal terms and that the tax base is apportioned fairly between the member states. However, there are member states that are doubtful of the consequences of the proposal and the member states competitive opportunities after the adoption. Therefore, the aim of this paper is to examine if the allocation formula in the proposal result in that the tax base are apportioned fairly between the member states through the member states possibility to compete on equal terms within the internal market.

    The formula for apportionment consist of three components; labor, assets and sales. The common tax base will be portioned out to the companies in relation to the share of the company compared to the total share of the group of each component. Then, the member states have the right to tax the share that belongs to the companies that are established within the member state with the national tax rate.

    The thesis contains an analysis of the elements in the components of the allocation formula that could affect the opportunity of the member states to compete on equal terms. The thesis discusses how the elements affect the competition and in certain cases suggestions of changes in the elements are given that could lead to that the component result in that the member states can compete on equal terms and thereby hold a fair share of the tax base.

  • 454.
    Kerr, Evelina
    Jönköping University. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    CFC legislation and its compliance with Community Law: Sweden's lack of double CFC tax relief2009Independent thesis Advanced level (degree of Master (One Year)), 30 credits / 45 HE creditsStudent thesis
    Abstract [en]

    CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit.

    The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification.

    An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment.

    The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.

  • 455.
    Khndirian, Vardges
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Demirel, Tomas
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Tillsyn och sanktioner av kreditgivare vid snabblån: Ett fastställande av gällande rätt och Konsumentkreditlag 2014:83.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The payday loan is rapidly growing on the Swedish credit market, the number of companies providing payday loans in Sweden is constantly rising. Severe debt problems, which occurs when a consumer (borrower) takes a payday loan without the ability to repay it, is an increas-ing problem.

    Lenders of payday loans are supervised by the government agencies Konsumentverket (KSV) and Finansinspektionen (FI). The shared supervision means that KSV in consent with FI shall supervise lenders of payday loans. KSV oversees that payday loan-companies act in order with consumer credit-related legislation. FI:s supervision is limited, which means that it only inspects the management of the payday loan-companies. A shared supervision creates glitches and complications. Situations where uncertainty arises between KSV and FI regard-ing which agency shall supervise the particular case often occurs. The supervising agencies have a legislated right to impose sanctions against payday loan lenders.

    Proposition 2013/14:34, a bill which gave rise to Konsumentkreditlag 2014:83, was created as an action to further legislate the supervision and sanctions towards lenders of payday loans, since the Swedish government had discovered flaws in the supervision. Another pur-pose of the bill was to eradicate the growing consumer debt problem. The bill was approved by the parliament which made Konsumentkreditlag 2014:83 applicable the 1st of April 2014.

    The law amendment means that KSV, in connection with a warning towards the lender of payday loans, shall hand out a sanction fee. An action which shall be decided by KSV them-selves. The amendment further signifies when KSV may submit the payday loan-company to cease with their credit-lending operations. Konsumentkreditlag 2014:83 is expected to have a positive impact on the mounting debt problems and is also expected to improve the supervision of payday loan-companies.

  • 456.
    Kilander, Fredric
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Compulsory Licensing of Intellectual Property Rights: With emphasis on the EC Commission's Decision COMP/C-3/37.792 Microsoft2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Recently, the potential conflict between intellectual property law and competition law within the European Union has become political as many of the Member States see the economic Holy Grail through the so called knowledge economy, an economy to which intellectual property is inextricable linked.

    The general rule in EC-law is that a holder of an intellectual property right is not obliged to license the use of that right to others. However, the law can intervene in certain specific circumstances, forcing an owner to license his right. Remedies of this kind are called compulsory licenses and have as their purpose to work as a safety valve, hindering the possible abuse of the exclusiveness following an IPR.

    An analysis of the EC Commission’s Microsoft Decision reveals that the Decision is inconsistent with settled case law from the European Court of Justice in a number of respects. The Decision is unclear and it will be difficult, close to impossible to predict how this approach will be applied in future cases.

    The Decision taken by the Commission in Microsoft states a new legal and economic policy for Europe, a paradigm applying a new standard on when a compulsory license could be ordered. The analysis show that this paradigm represent a considerable loosening of the circumstances when a remedy of a compulsory license could be ordered

    and, as a consequence, introduces a considerable degree of legal uncertainty. This uncertainty can have a substantial effect on innovations by market leaders around the whole world who market their products in Europe.

  • 457.
    Kiryo, Josef
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Konkursboets inträdesrätt i ett pågående skiljeförfarande2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 458.
    Kjellberg, Maria
    et al.
    Jönköping University, Jönköping International Business School.
    Millsvik Nilsson, Linda
    Jönköping University, Jönköping International Business School.
    Revisorns anmälningsskyldighet vid misstanke om brott: Anmälningsplikten och revisorns oberoende2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
  • 459.
    Kjölsrud, Amanda
    Jönköping University, Jönköping International Business School.
    Hur kan en skuldsatt make skydda sin egendom från borgenärerna genom bodelning och gåva?: Vad kan borgenärerna göra för att skydda sig från gäldenärens kringgående?2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 460.
    Klaesson, Maria
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Effekter av Lavaldomen: En komparation av svensk och dansk arbetsrätt2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Lavallagen trädde i kraft den 15:e april 2010 med anledning av Lavaldomen. Lavaldomen grundar sig i de stridsåtgärder som det Svenska Byggnadsarbetarförbundet vidtog mot lettiska arbetstagare som var utstationerade i Sverige 2004. Avsikten med stridsåtgärderna var att det lettiska bolaget skulle ingå svenskt kollektivavtal och tillämpa samma lönenivå som den svenska arbetstagarorganisationen, vilket innebar lika lön för lika arbete. En rädsla från svenskt håll fanns för låglönekonkurrens. Det lettiska bolaget var dock redan bundet av kollektivavtal i hemlandet. Stridsåtgärderna ansågs inte lovliga enligt förhandsavgörandet från EU-domstolen. Reglering i MBL och Sveriges sätt att implementera utstationeringsdirektivet stred mot EU-rätten om fri rörlighet av tjänster. Syftet med uppsatsen är att analysera förändringarna i svensk rätt efter Lavaldomen, dels om de överensstämmer med EU och dels, genom komparation, vilka skillnader och likheter som finns i dansk rätt efter Lavaldomen. Utstationeringsdirektivet har implementerats genom kollektivavtal. EUs krav om lika behandling kan med metoden inte garanteras. Ett svenskt kollektivavtal kan för utstationerad inte tillämpas fullt ut. Svensk rätt har inte reglerat minimilön, vilket är ett krav som direktivet uppställer. MBL är efter Lavaldomen i harmoni med EUs bestämmelser och utstationeringslagen är huvudsakligen i harmoni med EU-rätten. Arbetsmiljöverkets roll, att förse utstationerad arbetskraft med information om vilka arbetsvillkor som ska tillämpas vid utstationering, bör utvecklas ytterligare och ett kontrollsystem för att arbetsvillkor efterlevs, likt det i Danmark, bör övervägas. Utstationeringslagen borde hänvisa direkt till en bestämmelse i centralt kollektivavtal där minimilön klart och tydligt ska framgå, även vad som berättigar lönetillägg och vilken lönenivå detta ger bör framgå för att inkluderas i begreppet minimilön.

     

  • 461.
    Klauser, Louise
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förmånsbeskattning av terminer: De skatterättsliga konsekvenserna av terminsavtal i incitamentsprogram2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The aim of this thesis is to examine two taxation questions that arise from the judgement by the Supreme Administrative Court regarding futures contracts in employee incentive plans. The questions concerns whether futures are to be classified as securities and if any restraint in the right of disposition might have an impact on the fringe benefits taxation according to chapter 10 section 11 of the Swedish Income Tax Act.

    As a result of the discussions in the thesis the author comes to the conclusion that futures might be classified as securities. The terminology regarding securities is not defined in the Swedish Income Tax Act but case-law and literature and also directives from the European Union stipulate demands that futures fulfil. According to the Swedish legislation it is crucial that the employee acquire a security in order for the fringe benefits taxation to apply.

    The author is of the opinion that when futures are a part of an employee incentive plan then they represent an economic value, which should be taxed as a benefit. The employee incentives plan could be restrained in the right of disposition. However the Supreme Administrative Court has in multiple cases found that it does not affect the classification of a security. The preparatory work shows that the purpose of chapter 10 section 11 in the Swedish Income Tax Act is to tax all benefits regardless of the restraints connected to them. 

    Based on the findings in the thesis the author is of the opinion that the decision by the Supreme Administrative Court regarding the fringe benefits taxation of futures is strange. This is because the decision might cause problem in the future interpretation of chapter 10 section 11 in the Swedish Income Tax Act. 

  • 462.
    Klauser, Louise
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Varumärken som sökord på Adwords: Intrång eller inte?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this thesis is to through a discussion find out what protection a registered trade mark has when another trader uses the trade mark as a keyword on a sponsored link, called AdWords. In order to find the answer to the question, the author uses three cases from the European Court of Justice and analyzes the court’s interpretation of article 5 of the Trade mark Directive and article 9 of the Regulation on Community trade marks.

    The protection of the trademark does not always fall within the application of the regulations in the Trade mark Directive and Regulation on Community trade marks. This thesis investigate which factors that constitutes infringement of a trade mark and analyze the consequences of the European Court of Justice's interpretation.

  • 463.
    Kornmann, Jan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Legala förbud och dess rättsliga verkan på aktieägaravtal: En studie av ogiltighet enligt den allmänna rättsgrundsatsen då aktieägaravtal strider mot ett legalt förbud i ABL2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Inom svensk rätt saknas det lagregler för en situation där ett aktieägaravtal med vitesklausul strider mot ett legalt förbud i ABL. Anledningen till att denna situation blir problematisk är att aktieägaravtalet ses som ett separat rättsförhållande mellan aktieägarna, vilket inte binder bolaget bolagsrättsligt. Att ett aktieägaravtal inte binder aktiebolaget bolagsrättsligt hindrar dock inte aktieägarna från att ingå aktieägaravtal vilka indirekt får samma effekt som om aktiebolaget vore bundet av vad som stadgas i aktieägaravtalet. I små aktiebolag förhåller det sig ofta som så att en aktieägare antingen sitter med i styrelsen eller är verkställande direktör för aktiebolaget. Detta gör att en aktieägare, i egenskap av aktieägare, kan ingå ett aktieägaravtal med en annan aktieägare om exempelvis att denne skall fatta ett specifikt beslut i egenskap av verkställande direktör eller styrelseledamot.

    I ABL finns ett antal legala förbud som stadgar vad ett bolagsorgan får respektive inte får göra. Tanken med ett legalt förbud är att det i form av tvingande lagstiftning förbjuder ett visst handlingssätt som lagstiftaren vill komma till rätta med. Komplikationen då ett aktieägaravtal står i strid med ett legalt förbud i ABL är att ABL:s regler inte är tillämpliga på aktieägaravtalet. Detta gör att aktieägaravtalet kringgår den tvingande lagstiftningen i ABL. För att komma till rätta med detta problem har lagstiftaren överlämnat åt domstolen att i varje enskilt fall där syftet med avtalet är att kringgå den tvingande lagstiftningen pröva om ett sådant avtal skall anses vara giltigt eller ej enligt en allmän rättsgrundsats.

    Denna bedömning skall enligt praxis undersöka det överträda (1) förbudets syfte, (2) konsekvenserna av ogiltighetspåföljden och (3) behovet av ogiltighet som sanktion i det specifika fallet. Genom att använda sig av denna modell kan man komma fram till om ett specifikt legalt förbud i ABL skall anses inneha tillräckligt stort skyddsvärde för att ogiltighetssanktionen skall drabba aktieägaravtalet.

  • 464.
    Koutsogeorgou, Eleni
    et al.
    Neurological Institute Carlo Besta IRCCS Foundation, Milan, Italy.
    Maxwell, Gregor
    Jönköping University, School of Education and Communication, HLK, CHILD.
    Aluas, Maria
    Centre for Bioethics, Babes-Bolyai University, Cluj-Napoca, Romania.
    Moretti, Marta
    Zurich University of Teacher Education, Switzerland.
    Quintas, Rui
    Neurological Institute Carlo Besta IRCCS Foundation, Milan, Italy.
    Evaluating social capital indicators and national inclusive education policies in six European countries2012In: International Journal of Inclusive Education, ISSN 1360-3116, E-ISSN 1464-5173Article in journal (Refereed)
    Abstract [en]

    This paper investigates how measures of social capital correspond with inclusive education policies by linking both to the ICF-CY. The method employs cross-country comparative analyses of six European countries – Germany, Greece, Romania, Spain, Sweden, and the United Kingdom – based on social capital indicators from the European Social Survey (Round 4-2008), along with comparison on the level of inclusive education policies within these countries by analyzing policies from a participation perspective. The results indicate that the ICF-CY is a useful tool for measuring both social capital and inclusive education policies, and although no connections could be drawn between social capital and inclusive education policy, the ICF-CY provided a consistent and common language for describing health and its related topics.

  • 465.
    Krantz, Mikael
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Avdragsrätten för FoU-bidrag till universitet och högskolor2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Uppsatsens syfte är att, med fokus på tolkningen och tillämpningen, utreda näringsidkarens utrymmet att få avdragsrätt för FoU-bidrag lämnade till statliga universitet och högskolor. Vidare ska det rådande rättsläget problematiseras samt en utredning göras huruvida denna avdragsrätt bör särregleras i en egen lagparagraf.

     

    Avdragsregeln för FoU-utgifter stadgas i 16 kap. 9 § IL. För att avdragsrätt ska föreligga krävs att: kostnaden kan kategoriseras som en FoU-utgift, att bidraget villkoras till att enbart avse FoU-verksamheten, att någon form av motprestation erhålls, samt att ett samband föreligger mellan FoU-verksamheten och bidragsgivarens näringsverksamhet. Tidigare var regeln i 16 kap. 9 § IL förenad med en forskningsförordning, vilken medgav en ovillkorad avdragsrätt för FoU-bidrag till universitet och högskolor. Förordningen upphävdes vid skattereformen 1991. Lagstiftarens avsikt var dock att förordningens funktioner: att förenkla förfarandet, att undvika tvister med Skatteverket, samt att öka förutsebarheten för den skattskyldige fortsatt skulle tillämpas genom en generösare praxis.

     

    Avdragsrätt för FoU-bidrag till universitet och högskolor har prövats i tre kammarrättsmål. I samtliga mål har avdragsrätt nekats då sambandskravet ansetts bristande. Då Regeringsrätten nekat prövningstillstånd i samtliga mål kan rättsläget tolkas som att i stort sett ett avdragsförbud råder för lämnande av FoU-bidrag till universitet och högskolor, för grundforskning inom t.ex. ekonomi. Kritik kan riktats mot att Sverige nu är tillbaka i det restriktiva rättsläge som förelåg innan särregleringen av FoU-avdragsregeln gjordes 1970. Därför är det nu hög tid att FoU-avdragsregeln ses över och korrigeras. Den specifika avdragsrätten för FoU-bidrag till universitet och högskolor bör även särregleras i en egen lagparagraf för att därigenom lätta upp det nu rådande restriktiva rättsläget.

  • 466.
    Krauklis, Katarina
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    En varierad oaktsamhetsstandard- med betydande följder för den oaktsamme2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In assessing the liability of the company management and shareholders of 29:1 and 29:3 in the Swedish Companies Act, a negligent appraisal is required. Without negligence or intent, no one can be held responsible. What constitutes negligence are not directly defined by statute but has been deemed by the courts in each case. When negligence, violations of law, and breaches of mission weighs heavily in a responsible assessment, the senior management needs beyond the general knowledge of current rules also know what prudence required to avoid liability.

    The tax procedure law 59:12-14 contains similar liability rules. The rules state that a representative of the company may be personally liable for taxes and fees associated with the company. The standard of liability in the Tax procedure law requires gross negligence. The liability regarding taxes and liability on the basis of the Companies Act, therefore both requires negligence is in varying degrees.

    Since the two provisions in separate regulations may result in an intervening responsibility for any of the senior management, a degree of continuity is needed as to how the negligence is assessed. The liability for taxes has by convention been shown to activate only by the infringement itself, i.e. the facts. In some cases, a subjective factor has played a role, and it is the recognition of the deficient tax payment. This recognition is in the tax-liability assessment equal to the gross negligence required. Liability in accordance with the Swedish Companies Act on the other hand, requires more than recognition to constitute ordinary negligence. In addition to this negligence, other factors are also assessed before actual liability is activated. The risk of discrepancy in the application of liability in two regulations can’t be predicted by the management, and shouldn’t lie on the management's shoulders. While it may be difficult to create a fully compatible system for negligence trial, it should be prevented that the incompatibility is at someone's expense.

  • 467.
    Kristiansen, Charlotte
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Battle of forms: vilken är den lämpligaste lösningen för avtalsparterna?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Kollisionen mellan två standardavtal benämns battle of forms och frågan blir om det finns ett avtal mellan parterna och vilka villkor som ska reglera parternas förpliktelser. De faktorer som anses vara av vikt är att lösningen bör vara förutsägbar, den ska innebära att parterna har en fortsatt avtalsrelation till varandra, den bör lösa tvisten snabbt och effektivt samt att den bör ta hänsyn till parternas egna krav och önskemål. Den svenska avtalslagens regler om oren accept innebär ett avtalslöst tillstånd mellan parterna och den svarar inte på vilka villkor som ska reglera avtalet. The last shot enligt art. 19 CISG innebär att det sist översända standardavtalet bli gällande på avtalet. Den amerikanska UCC 2-207 innebär en the first shot lösning, det första standardavtal som översänds till den andra parten ska reglera avtalet. Både the first och the last shot är möjliga lösningar, dock anses det inte lämpligt att battle of forms skulle lösas beroende på vem som råkar avge den första eller sista viljeförklaringen. Engelsk praxis stadgar att hänsyn ska tas till de individuella omständigheterna genom att beakta allt relevant material samt ta hänsyn till parternas beteende. Dock är lösningen baserad på spegelbildsprincipen enligt common law, varför lösningen inte anses vara lämplig. UniP och PECL erbjuder en s.k. knock-out lösning som innebär att ett nytt avtal bildas på grundval av de gemensamma villkoren i de båda standardavtalen samt eventuell utfyllnad. I en jämförelse av lösningarna framgår det att the knock-out rule kan vara den lösning som är mest lämpad och anpassad efter battle of forms och realiteterna i praktiken när parterna ingår avtal.

     

     

  • 468.
    Kärnfalk, Linn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Möjlighet till flyttning av juridiska personers säte inom EU: Finns det behov av ytterligare harmonisering?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, “host states”, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.

    The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today’s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state. According to the writer, the Cartesio judgment brought an even greater need for a 14th Company Law Directive. The proposal for a 14th Company Law Directive enables companies to cease to be a company according to the legislation in the home state and then become a company according to the legislation in the host state without ever losing its legal personality. The conclusion is therefore that such a directive is crucial in order to make it possible for companies to fully enjoy and exploit the internal market.

  • 469.
    Kärnfalk, Linn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Styrelserepresentation för kvinnor i börsbolag: En naturlig utveckling genom självreglering eller en utopi i behov av lagstiftning?2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.

    The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable. It is hereby of interest to highlight that the Swedish legislation already provide several rules that limit the right of ownership. The Swedish legislation also allow the employees to receive knowledge and a possibility to influence the activities in the company by allowing them to be represented on the board. The rules are a result of a successful legislation which also is appreciated by both authorities and private actors.

    The argument that rules regarding affirmative action interfere with the right of ownership is dismissed, since the measures does not result in any stricter limitations than the rules regarding employees mentioned above. Nevertheless, the potential rules does not solve the problem with gender equality in a satisfying way. The author is of the opinion that equality between the sexes requires a level playing field and rules of affirmative action thereby create a fictive equality where women are treated differently by being given an advantage compared to men. Despite this, the author concludes that a legislative measure might be the only solution that will have a real effect and solve the problem within the nearest future.

  • 470.
    Köneke, Tilda
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Regeringsrättens tolkning av skattelag: RÅ 2010 ref. 11 ur ett rättssäkerhets- och effektivitetsperspektiv2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    I januari 2010 fastställde Regeringsrätten i RÅ 2010 ref. 11 fem förhandsbesked från Skatterättsnämnden rörande tolkningen av bestämmelsen i 57 kap. 4 § 1st 1 p. IL som avgör när aktier i ett fåmansföretag är kvalificerade så att särskild beskattning ska ske av utdelningar och kapitalvinster. Med hjälp av bestämmelsens ordalydelse och det syf-te regeln hade när den ursprungligen infördes gjorde Regeringsrätten bedömningen att såväl överlåtande som övertagande företag kan drabbas av att aktierna blir kvalificerade på grund av att samma eller likartad verksamhet bedrivs. Denna tolkning går emot de tolkningsrekommendationer och det syfte som uttalades i det förarbete som låg till grund för den ändring av regeln som genomfördes 1995.

    Trots detta har samtliga avgöranden i RÅ 2010 ref. 11 funnits vara förenliga med de rättssäkerhetskrav som kan ställas när medveten och frivillig skatteplanering genom-förts. Regeringsrätten har dessutom, i den utsträckning det varit möjligt, genom sin tolkning säkerställt att bestämmelsen i 57 kap. 4 § 1st 1p IL fått ett effektivt tillämp-ningsområde.

    Att Regeringsrätten tolkar bestämmelsen med utgångspunkt i ordalydelsen och tillmäter regelns allmänna syfte avgörande värde innebär att domstolen fortsätter med den meto-dologiska praxis som påbörjades på 1990-talet. Även om uppsatsen endast bygger på ett rättsfall så kan denna kontinuitet sägas innebära att det bör finnas goda möjligheter att förutse enligt vilka riktlinjer Regeringsrätten kommer att tolka skattelag i framtiden när det är fråga om skatteplanering. Slutligen påpekas att tolkning av detaljerade uttalanden i förarbeten bör ske med försiktighet när det finns risk för att dessa inte stämmer över-ens med den aktuella regelns bakomliggande syfte.

  • 471.
    Laakkonen, Emma
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gröna generationsskiften: Särskilt om dolt samägande2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 472.
    Lagström, John
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Konfliktlösningsregeln: En lösning på konkurrensen mellan offentlig och privat säljverksamhet?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    

    I takt med avregleringen och privatiseringen av traditionellt statliga och kommunala verksamheter konkurrerar privata och offentliga aktörer i allt större utsträckning med varandra. Regeringen uppmärksammade detta växande problem och för att råda bot på detta infördes nya regler i konkurrenslagstiftningen som trädde i kraft den 1 januari 2010. Reglerna kretsar kring konfliktlösningsregeln vilken ger allmän domstol möjlighet att förbjuda en offentlig aktör att bedriva en viss verksamhet eller tillämpa ett förfarande som kan ha en konkurrenssnedvridande effekt på marknaden. Verksamheter och förfaranden som är försvarliga utifrån allmän synpunkt eller förenliga med lag kan inte förbjudas med konfliktlösningsregeln.

    Författaren har utrett vilken typ av verksamheter och förfaranden som fångas av konfliktlösningsregeln och vilka problem som kan uppstå vid en tillämpning av konfliktlösningsregeln.

    Författaren har under uppsatsens gång kommit fram till att konfliktlösningsregeln fångar alla säljverksamheter och förfaranden som innebär att den offentlige aktörens säljverksamhet eller förfarande utgör en begränsning av konkurrensen. Förfaranden och säljverksamheter som faller utanför den kommunala kompetensen kan alltså inte förbjudas med konfliktlösningsregeln så länge som de inte begränsar konkurrensen och minskar säljtrycket på marknaden. Konfliktlösningsregeln fångar situationer där en offentlig aktörs prissättning i säljverksamhet understiger marknadsvärdet på en konkurrensutsatt marknad. Det konkurrensbegränsningskriterium som uppställs för att konfliktlösningsregeln skall bli tillämplig gör att konfliktlösningsregeln kan utjämna konkurrensen mellan privata och statliga aktörer.

    Konfliktlösningsregelns tillämpning i förhållande till verksamheter som ligger inom den kommunala kompetensen innebär inte något problem då verksamheter inom den kommunala kompetensen torde vara försvarliga utifrån allmän synpunkt om de ökar konkurrenstrycket. Om den kommunala verksamheten inte ligger inom den kommunala kompetensen torde den heller inte vara försvarlig utifrån allmän synpunkt men kan då ändå inte förbjudas enligt konfliktlösningsregeln såvida den inte utgör en konkurrensbegränsning.

  • 473.
    Landgren, Sophie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Artisters och idrottsmäns rätt till fri rörlighet inom EU: - Är uttag av källskatt på inkomster från artisters och idrottsmäns verksamheter, enligt artikel 17 i OECD:s modellavtal, förenligt med rätten till fri rörlighet?2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Although, direct tax remains within each member state’s sovereignty, EU has an indirect influence on Member States’ direct tax rules. Member States may conclude tax treaties with each other without intervention by EU. However, the provisions must be in conformity with EU law, which includes the free movement of goods, persons, services and capital. Most of the EU Member States, including Sweden, are also members of OECD. Therefore, most of the tax treaties concluded between EU Member States are in conformity with the OECD Model Tax Convention. Article 7 and 15 of the Model Convention states that income derived by a resident of a contracting state, in respect of business profits or an employment, exercised in the other contracting state shall be taxable only in that first-mentioned state. Only exceptionally, the taxable right is transferred to the other state. Article 17 states that, income derived by an artists or sportsman resident of a contraticting state from activites in the other contracting state may be taxed in that other state. However, the state of residence may still impose tax on the same income. This result in artists and sportsmen more frequently being subject to double taxation, administrative burdens and having less cash equivalents.

    The author of the thesis is of the opinion that, it is uncertain whether the application of a tax treaty provision in conformity with article 17 of the OECD Model Tax Convention constitutes a hindrance to the free movement within EU. If the article hinders the free movement, such hindrance is probably justified with regard to effective fiscal supervision and collection of taxes. However, the measure goes beyond what is necessary to achieve the aim, especially with regard to the possibilities to exchange information through Directive 2011/16/EU. 

  • 474.
    Landgren, Sophie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Löser förordning nr 883/2004 begreppsproblematiken?: En jämförelse av lagvalsregeln i art 14.2 i förordning nr 1408/71 med art 13.1 i förordning nr 883/2004.2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    National social security systems are not adapted to international situations which can cause problems when a person is working in two or more Member States. EU has therefore created a coordination system which makes the national systems fit better together in international sitautions. The coordination system has recently been updated and regulation no 1408/71 and regulation no 574/72 have been replaced by regulation no 883/2004 and regulation no 987/2009.

    The main rule for determining the legislation applicable provides that the legislation of the Member State in which a person is working is applicable. When a person works in several Member States problems occur when trying to determine the applicable legislation, therefore the legislation in the State och residence can be applied instead.

    In order for the legislation in the State of residence to be applicable several critera in regulation no 1408/71 had to be fulfilled. These criteria contained words which missed explicit defintions. The lack of clarity made it unclear what was required to meet the criteria to be subject to the exemption rule.

    The problems concerning the lack of clarity regarding the criteria has partly been eliminated with the introduction of the new regulation. The legislature have taken away some of the unclear words but also kept some of them. It may also be noted that some new unclear words have been added. The author finds the explantions to the vague words in the new regulation more detailed than before but is still concerned with the fact that the explanations are not detailed enough. The opinion of the author is that the explanations have significant weaknesses which give rise to national interpretations. These national interpretaions will in turn endanger a consistent interpretation of the words and application of the rules of conflict

  • 475.
    Larsson, Johan
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gunnarsson, Jimmie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Arbetstagarbegreppet: och dess betydelse inom arbetsrätten, skatterätten och socialförsäkringsrätten med ett EG-rättsligt perspektiv2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
  • 476.
    Larsson, Josefine
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förmånsrätt: Har alla borgenärer lika rätt?2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    By the time the law of preferential right was legislated the purpose of the law was to give all creditors equal rights. The purpose of this master’s thesis is to analyze the law in force and unravel whether the purpose of the law has been fulfilled or not. If a deviation has been made I will decide whether it can be justified.

    Since 1st of January 2004 the preferential right regarding taxes has been abolished. Since then the claims of the Government do not have any preferential right. Wages still have a preferential right. Since the law of the Governmental wage guarantee was legislated the Government now pays the workers claims and then take over the preferential right regarding wages.

    When a company has gone bankrupt there is a possibility to apply recovery in order to bring back property to the bankrupt’s estate Regarding the Government’s claims regarding taxes, recovery is prohibited.

    There is a regulation in the criminal code called favouritism of creditors which is related to the rules of recovery. The criteria in order to break this regulation are the same as regarding the rules of recovery. This leads to that if a debtor pays the Government the debtor does not break the regulation in the criminal code.

    In addition to this the Government has an opportunity to receive payment by using the regulation called the legal representative’s responsibility. This regulation means that the legal representative of a company is obliged to pay the company’s taxes if the company is not able to.

    By this I draw the conclusion that the purpose of the law of preferential right has not been fulfilled. By looking at the regulations I come to the conclusion that the Government has an advantage that no other creditor will be able to achieve. The workers are the only creditors, despite the Government, who are guaranteed payment through the Governmental wage guarantee. This is a deviation which, according to me is justified because of the fact that workers have a greater need for protection than other creditors. There is also a need to have a division in the law of preferential right because every claim has arisen in a different way. The advantage of the Government is, according to me, not justified because this leads to the fact that the Government is the only creditor except workers who is considered being in need of protection.

  • 477.
    Larsson, Linda
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Användning av svenska stiftelser i fåmansföretagskonstruktioner2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this bachelor thesis is to analyze if the regulations regarding closely held companies serve their purpose in company structures with Swedish trusts. The regulations regarding closely held companies as well as a founder’s possibility to control a trust are cen-tral in this thesis. In addition the thesis deals with the tax consequences which follow a company structure with Swedish trusts.

    The purpose of the regulations regarding closely held companies is to prevent income de-riving from work efforts to be converted into capital income. The outsider rule is an ex-emption rule in the regulations regarding closely held companies and is applicable if an out-sider, direct or indirectly, owns a significant share in a company or direct or indirectly has the right to dividends. Shareholders in such companies can be taxed solely for capital in-come. According to previous regulations the outsider rule was applicable when a company was owned indirectly. This is no longer the case, however there are no current regulations covering the situation when a company is indirectly controlled through a Swedish trust.

    The author comes to the conclusion that although a founder has some possibilities to con-trol a trust, a closely held company can normally not be indirectly owned through a trust. Instead, the outsider rule is applicable when a trust owns a significant share of a company. An active shareholder in a closely held company who sells his shares to a trust will be taxed for salary income for the payments received from the trust. Income that derives from work efforts will therefore not be converted into capital income. However, a shareholder can gain tax advantages due to the outsider rule, by founding a Swedish trust and selling a sig-nificant amount of the shares, even though the trust in that situation has the right to an amount of dividends corresponding to its shares.

  • 478.
    Larsson, Linda
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förvärv i samband med aktieöverlåtelser: En utredning av avdragsrätten för ingående mervärdesskatt2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The input VAT related to acquisitions made that have a direct and immediate link with a share transfer that constitute a transaction that is exempted from VAT, is not deductible. Due to the EU Court of Justice’s ruling in X BV and HFD:s ruling in HFD 2014 ref. 1 it is now clear that costs related to a share transfer exempted from VAT also can constitute overheads, with the result that the input VAT is deductible to the extent the acquisitions have a direct and immediate link with the whole economic activity or a clearly defined part of the economic activities.

    The rulings in X BV and HFD 2014 ref. 1 mean that it is now clear that a share transfer can be a part of a transfer of a totality of assets. For acquisitions made in connection with such a transfer, the input VAT is entirely deductible.

    The thesis shows that due to the fact that the ruling in HFD 2014 ref. 1 did not include a determination of if the costs in question could constitute overheads, the Swedish courts of lower instances as well as Skatteverket have not received any guidance on how the deter- mination is to be made. The author is of the opinion that the courts of lower instances and Skatteverket in their determination of whether costs related to acquisitions can constitute overheads do not consider the EU-law principles declared by the EU Court of Justice.

    Further, the author is of the opinion that the legal situation due to X BV and HFD 2014 ref. 1 mean that the right to deduct input VAT related to acquisitions made in connection with share transfers that Swedish taxable persons are supposed to obtain in accordance with EU-law seem to differ from the rights actually obtained in practice. 

  • 479.
    Larsson, Linn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Bouppteckningen som legitimationshandling för dödsboet2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Ett dödsbo anses vara en juridisk person i svensk rätt. Dödsbodelägarna förvaltar dödsboet gemensamt och företräder det mot tredje man, 18 kap 1 § ÄB. Bouppteckningen är legitimationshandling i enlighet med 18 kap 4 § ÄB. Syftet med denna uppsats är att utvärdera bouppteckningens funktion som legitimationshandling för dödsboet mot bakgrund av gällande rätt.

    I bouppteckningen ska samtliga som kan anses vara dödsbodelägare och efterarvingar anges, men det uppställs inget krav på att bouppteckningen ska utvisa vilka av de upptagna personerna som är dödsbodelägare. Frågan om vilka som är rätt dödsbodelägare behöver inte heller vara avgjord när bouppteckningen upprättas. Det faktum att det saknas sådana krav påverkar bouppteckningen som legitimationshandling negativt. En andel i ett dödsbo kan också överlåtas när som helst under den tid då boutredningen pågår. En överlåtelse av en andel får till följd att dödsbodelägarkretsen förändrats. När överlåtelsen sker efter bouppteckningensförrättningen finns det inte någon möjlighet att upprätta och registrera en ny bouppteckning. Avsaknaden av en sådan möjlighet påverkar också bouppteckningen som legitimationshandling negativt.

    Rättsläget kan inte anses vara tillfredsställande ur delägarnas och omsättningens perspektiv. I denna uppsats illustreras flera svårbedömda frågor som kan uppkomma i samband med delägarkretsen i ett dödsbo. En person blir automatiskt delägare och kan därför inte förutsättas ha några kunskaper inom området. Tredje man kan inte heller förutsättas ha nödvändiga kunskaper om arvsrätten. Ändamålet med reglerna bör vara att tillgodose delägarnas och tredje mans intressen eftersom det är dessa personer som berörs av rättsläget i praktiken. Med anledning av att reglerna inte tillgodoser dessa ändamål anser författaren att reglerna bör reformeras.

  • 480.
    Larsson, Linn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Förfoganderättsinskränkningar vid fastighetsöverlåtelse: med fokus på överlåtelseförbud i onerösa avtal2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to investigate if a transfer restriction in a conveyance of real property for consideration is legally binding. In doctrine the legal situation is described as unclear. It will also be investigated if the restriction is binding in relation to the acquirer´s creditors and in relation to a new owner of the property.

    A transfer restriction in a conveyance of real property for consideration is legally binding between the parties and in relation to a new owner of the property. Even though the restriction is binding between the parties and in relation to a new owner, it is not binding in relation to the acquirer´s creditors. The Supreme Court has stated that it is a general legal principle that a transfer restriction in a conveyance for consideration is not binding in relation to the acquirer´s creditors.

    In this thesis it will also be argued that the legal situation is inconsequent. The reason for the inconsistency is that a restriction which stipulates a pre-emption right in a conveyance of real property for consideration is not legally binding. A pre-emption right and a transfer restriction mean the same thing for the acquirer. Both conditions limit the acquirer´s right to transfer the property.

  • 481.
    Larsson, Linnea
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Negotiabilitet för löpande skuldebrev: En konsekvensanalys av NJA 2010 s. 4672012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The signature of a promissory note is that it should be easy to put on the market. Before NJA 2010 p. 467 was published, an acquirer of a promissory note was in good faith as long as he not suspected or had reasonable suspicion about what the debtor’s objection was based on. This means that good faith often was fulfilled when the bar for good faith was not difficult to achieve. As the Supreme Court ruled, relating to an objection based on Chapter 2 § 15 SkbrL., the bar of good faith was raised and the turnover in the market of the promissory notes might now fall. Today an acquirer of a promissory note must, to be in good faith, contact the debtor a time before and investigate whether the relationship is valid or not. For the rule to be applicable the acquirer must be a finance Institution while the debtor cannot be. This means a higher administrative burden and increased costs for the acquirer of the promissory note.

    The ruling will result in certain consequences for finance Institutions and their trade with promissory notes. The consequences appear different depending on which way the finance Institutions choose to go. Actively consulting with the debtor before and ask about the legal position is an administrative burden, but it is also an option to avoid litigation of good faith. Another option is to impose an additional cost to the transferor of the promissory note for all the time and money that the finance Institutions must be lain down to prove its good faith. An option that might be preferable is when the debtor has paid the promissory note, he should require the note back. If so, the finance Institutions avoid the higher administrative burden and the debtor is better protected against the payment several times, since the promissory note is not to be put on the market again.

  • 482.
    Larsson, Linnéa
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Generationsskifte i familjeägda bolag: Med inriktning på arv och testamente2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.

    There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division’s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company. A further complication is when the deceased has a child with another woman because the child has better right to the inheritance than the surviving wife. As a result both the child and the surviving wife has legal inheritance of shares in the company and different opinions of the various owners of the company can lead to devastating consequences such as closure. Since many problems arise from succession I ask myself if ärvdabalken (1958:637) should be reformed?

    The owner of the company can instead create a will where the shares are allocated according to his wish. This method is more preferable than the succession because the rules of inheritance can be excluded. Another advantage with the will as a method for transfer of family-owned businesses is that the owner can make conditions by writing that the shares shall be private property for the recipient. Therefore the family company can stay within the family in case of divorce or decease. 

  • 483.
    Larsson, Linnéa
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Uttagsbeskattning vid gränsöverskridande fusioner: Är den svenska regleringen i 22 kap. 5 § 2 p. IL. förenlig med etableringsfriheten?2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies. This means that assets and unrealized gains will be taxed immediately. If the company instead chose to reorganize within the country, or to do nothing at all, a tax will only arise when the asset is sold. This different treatment could constitute a restriction of a company's freedom of establishment and thus discourage companies from moving to or from Sweden.

    The Malta case resulted in that the legislature introduced rules for deferment of payment of tax. Today there is an opportunity for companies that choose to move abroad to obtain a suspension of the payment of taxes just to be more in line with the freedom of establishment. Companies must meet certain conditions in order to be granted a deferral. If a company carries out a merger that falls within Chapter 22. 5 § 2 p. IL, exit taxation will be applied. There is no possibility for a company, which is subject to exit taxation according to Chapter 22. 5 § 2 p. IL, to be subject to deferral rules since 2 p. is not covered by the rules of deferral. Only mergers according to Chapter 22. 5 § 4 and 5 p. IL. are subject to deferral.

    There are less restrictive measures to take than immediate taxation which is more in line with the freedom of establishment. Examples of less restrictive measures are an extension of the already existing deferral rules or taxing companies on the disposal of the assets.

  • 484.
    Larsson Linton, Marie
    Uppsala universitet.
    Consumer Law and European Law2000Conference paper (Other (popular science, discussion, etc.))
  • 485.
    Larsson Linton, Marie
    Uppsala universitet.
    Det gränsöverskridande konsumentskyddet2000In: Konsumentdagarna i regi av Konsumentverket, 2000Conference paper (Other (popular science, discussion, etc.))
  • 486.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Det gränsöverskridande konsumentskyddet inom EU: problem, möjligheter och utvecklingstendenser2003Conference paper (Other (popular science, discussion, etc.))
  • 487.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Det internationellt processrättsliga skyddet för svagare parter inom EU2010In: / [ed] Nätverket för Europarättsforskning i samarbetet med Nordic Group of Private International Law, 2010Conference paper (Other academic)
  • 488.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Det internationellt processrättsliga skyddet för svagare parter inom EU: Internationellt processrättsliga och rättsjämförande perspektiv2010In: Europarättslig tidskrift, ISSN 1403-8722, Vol. 13, no 4, p. 720-735Article in journal (Other academic)
  • 489.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Direktiv om distansförsäljning av finansiella tjänster till konsumenter2003In: IUR-Information, no 4, p. 10-11Article in journal (Other academic)
  • 490.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Konsumenter i gränsöverskridande handel - en introduktion i internationell privat- och processrättManuscript (preprint) (Other academic)
  • 491.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Konsumentkrav på genomförande av EU:s direktiv om distansavtal för finansiella tjänster2003Report (Other academic)
  • 492.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Konsumentskyddet vid handel över gränserna: Uppsalajuristernas Alumnidag2006Other (Other (popular science, discussion, etc.))
  • 493.
    Larsson Linton, Marie
    Uppsala Universitet.
    Konsumentskyddet över gränserna - särskilt inom EU: en studie i internationell privat- och processrätt2002Doctoral thesis, monograph (Other academic)
  • 494.
    Larsson Linton, Marie
    Uppsala Universitet.
    Lagvalsregler för försäkringsavtal, särskilt konsumentavtal1996In: Nordisk Försäkringstidskrift, ISSN 0348-6516, no 4, p. 386-402Article in journal (Other academic)
  • 495.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Nya internationellt processrättsliga regler i förhållande till Danmark från och med den 1 juli 20072007In: IUR-information, no 4, p. 1-10Article in journal (Other academic)
  • 496.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Om Europeiska kommissionens förslag till en "Rom II"-förordning om tillämplig lag för utomobligatoriska förpliktelser2004In: IUR-information, no 5, p. 13-14Article in journal (Other academic)
  • 497.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Overview of European Civil Procedure2006In: IUR-Information, no 3, p. 4-9Article in journal (Other academic)
  • 498.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Overview of European Civil Procedure2006In: / [ed] Europäische Rechtsakademie in Trier, 2006Conference paper (Other (popular science, discussion, etc.))
  • 499.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Place of Performance under the Brussels I Regulation2004In: / [ed] Europäisches Rechtsakademie in Trier, 2004Conference paper (Other (popular science, discussion, etc.))
  • 500.
    Larsson Linton, Marie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Place of Performance in the Brussels I Regulation Reconsidered2007In: Rett og toleranse: festskrift til Helge Johan Thue : 70 år, Oslo: Gyldendal akademisk , 2007, p. 338-352Chapter in book (Other academic)
78910111213 451 - 500 of 1028
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