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  • 51.
    Granström, Stefan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Hur kommer de nya skatteavtalen att påverka CFC-lagstiftningen?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 52.
    Gustafsson, Adéle
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Darchini Nazhdaghi, Haddis
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Dubbelprövningsförbudet avseende skattetillägg och skattebrott: - en utredning av införandet av regeringens förslag gällande en spärreglering samt ett samlat sanktionsförfarande ur ett rättssäkerhetsperspektiv2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

  • 53.
    Haag, Gustaf
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Currency Transaction Tax and the European Union: An analysis on the conformity between the EU treaties and the concept of a Currency Transaction Tax2010Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

  • 54.
    Hafdell, Linda
    et al.
    Jönköping University, Jönköping International Business School.
    Rosenquist, Olivia
    Jönköping University, Jönköping International Business School.
    Hur tillvaratas rättssäkerheten vid direktupphandling?: Ett arbete om rättssäkerheten inom direktupphandling med anledning av den höjda direktupphandlingsgränsen2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 55.
    Haglund, Emma
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Olsson, Anna
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Tryckerimomsmålen: En utredning av de skatterättsliga och civilrättsliga konsekvenserna ur rättssäkerhetsperspektiv2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

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

  • 56.
    Hansson, Malin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Väsentlig anknytning: Betydelsen av bostad och väsentligt inflytande i näringsverksamhet för individens skattemässiga status2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

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

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

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

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

  • 57.
    Hasaj, Elvira
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Identitetskravet och passkravet: En rättsfallsanalys kring målen UM 8296-09 och UM 1014-092011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 58.
    Helgee, Maria
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gränsdragningen mellan förhindra skatteflykt och förhindra förlust av skatteintäker: Två separata rättfärdigandegrunder med samma innebörd?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

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

  • 59.
    Henriksson, Frida
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Upprepade interna aktieöverlåtelser vid generationsskiften av fåmansföretag: En tolkning av skatteflyktslagen2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

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

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

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

     

  • 60.
    Herbertsson, Johanna
    et al.
    Jönköping University, Jönköping International Business School.
    Wiséen, Martin
    Jönköping University, Jönköping International Business School.
    Bankernas offentligrättsliga karaktär: En jämförelse mellan bankernas begränsade möjligheter att tillämpa condictio indebiti och förvaltningsmyndigheternas begränsade möjligheter att återkalla gynnande förvaltningsbeslut.2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 61.
    Heyati, Farshid
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kugic, Robert
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Cohesion of the national tax system: An analysis from a legal certainty perspective2006Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

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

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

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

  • 62.
    Hietala, Sanna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ränteavdrag: En analys av förslag till effektivare ränteavdragsbegränsningar2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 63.
    Holmkvist, Martina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Om lagstiftarens passivitet kan rättfärdiga genomförandet av dubbla interna aktieöverlåtelser2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

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

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

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

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

     

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

  • 64.
    Håkansson, Mattias
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Petersson, Linus
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Inkomstskatteeffekter vid verksamhet i joint ventures: Med fokus på FoU-samarbeten2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

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

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

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

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

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

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

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

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

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

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

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

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

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

    in some cases conduct withdrawal taxation.

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

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

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

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

  • 65.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Abschlussprüferaufsicht in Österreich nach der EU-Reform2016In: Die Wirtschaftsprüfung, ISSN 0340-9031, no 19, p. 1053-1061Article in journal (Refereed)
    Abstract [de]

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

  • 66.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Der neue europäische Regelungsrahmen für Abschlussprüfungen und dessen geplante Umsetzung im schwedischen Recht2015In: Zeitschrift für Recht & Rechnungswesen (RWZ), ISSN 1018-3779, no 92, p. 394-402Article in journal (Refereed)
    Abstract [de]

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

  • 67.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Die neue Prüfgruppe der EU-Kommission und das neue Verfahren zur Anerkennung der IFRS2007In: Die Wirtschaftsprüfung, ISSN 0340-9031, Vol. 60, no 7, p. 289-295Article in journal (Refereed)
  • 68.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Expertengruppen der EU-Kommission - Neue Wege der Rechtsetzung internationaler Rechnungslegungsstandards2007In: Europäisches Wirtschafts- und Steuerrecht, ISSN 0938-3050, no 2, p. 64-69Article in journal (Refereed)
    Abstract [de]

    Am 14. 7. 2006 hat die Europäische Kommission eine Prüfgruppe für Standardübernahmeempfehlungen institutionalisiert, die als neues EU-rechtliches Expertengremium in den Entscheidungsprozess der Übernahme internationaler Rechnungslegungsstandards einzubinden ist. Drei Tage danach, am 17. 7. 2006, hat der Rat der Europäischen Union mit der Änderung des Komitologie-Beschlusses ein neues Regelungsverfahren eingeführt. Beiden Entscheidungen ist der Einfluss auf den Prozess der Rechtsetzung internationaler Rechnungslegungsstandards gemeinsam. Der vorliegende Beitrag zeigt, dass die neue Expertengruppe eine Änderung des Verfahrens im Vorfeld bewirkt, wohingegen das neu eingeführte Regelungsverfahren des Art. 5 a des Komitologie-Beschlusses zu einer Änderung des geltenden Verfahrens der Übernahme internationaler Rechnungslegungsstandards führen wird.

  • 69.
    Inwinkl, Petra
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Praxis der Rechtsetzung internationaler Rechnungslegungsstandards2006In: RWZ Zeitschrift für Recht & Rechnungswesen, ISSN 1018-3779, Vol. 16, no 12, p. 372-377Article in journal (Refereed)
    Abstract [de]

    Das geltende Verfahren der Rechtsetzung internationaler Rechnungslegungsstandards wurde seitens der EU-Kommission mit der Entscheidung vom 14. 7. 2006 modifiziert. Diese hat die Einsetzung einer neuen Prüfgruppe für Standardübernahmeempfehlungen beschlossen, die als neues Gremium in den Prozess der Übernahme internationaler Rechnungslegungsstandards einzubinden ist. Ziel des vorliegenden Beitrages ist die Analyse dieser aktuellen Entscheidung und der Frage, welche Konsequenzen für die Praxis der Rechtsetzung internationaler Rechnungslegungsstandards hieraus zu erwarten sind.

  • 70.
    Israelsson, Magnus
    et al.
    Mittuniversitetet, Institutionen för socialt arbete.
    Gerdner, Arne
    Jönköping University, School of Health Science, HHJ. Research Platform of Social Work. Jönköping University, School of Health Science, HHJ, Dep. of Behavioural Science and Social Work.
    Compulsory Commitment to Care of Substance Misusers: A Worldwide Comparative Analysis of the Legislation2010In: The Open Addiction Journal, ISSN 1874-9410, Vol. 3, no 1, p. 117-130Article in journal (Refereed)
    Abstract [en]

    This study explores the worldwide use of compulsory commitment to care (CCC) at the end of the 20th century and evaluates the implementation of WHO recommendations since the 1960s. Based on three WHO reports, the legislation of 90 countries and territories are analyzed, and types as well as predictors of such legislation are analyzed in multivariate models from country characteristics. Laws on CCC for alcohol and drug misusers are common all over the world; more than 80 percent of the countries and territories studied have such laws. The majority use civil commitment – acute or rehabilitative – in accordance with welfare logic, while a large minority still uses commitment under criminal law, based on a moral logic. Civil CCC is positively related to strong economies or having been part of the Soviet legal system. CCC under criminal law is negatively related to the same factors.

  • 71.
    Israelsson, Magnus
    et al.
    Institutionen för socialt arbete, Mittuniversitetet, Östersund.
    Gerdner, Arne
    Jönköping University, School of Health and Welfare, HHJ. SALVE (Social challenges, Actors, Living conditions, reseach VEnue). Jönköping University, School of Health and Welfare, HHJ, Dep. of Social Work.
    Compulsory commitment to care of substance misusers: international trends during 25 years2012In: European Addiction Research, ISSN 1022-6877, E-ISSN 1421-9891, Vol. 18, no 6, p. 302-321Article in journal (Refereed)
    Abstract [en]

    Purpose: The study explores international trends in law on compulsory commitment to care of substance misusers (CCC), and two subtypes – civil CCC and CCC within criminal justice legislation – as well as maximum length and amount of applications of such care. Method: The time period covers more than 25 years, and a total of 104 countries and territories. The study is based on available data in three times of observation (1986, 1999 and 2009). Applications of CCC in number of cases are studied on European level for the years 2002–2006. Trends are analyzed using nonparametric tests and general linear models for repeated measures. Findings are discussed from contextual analysis. Result: There is a trend towards decrease in the number of countries worldwide having civil CCC legislation after the millennium, while CCC under criminal law has increased since the mid-1980s, resulting in some total net decrease. The shift results in longer mean duration of CCC and an increase in the number of cases sentenced. Conclusion: There is a risk that the shift from civil CCC to penal CCC implies more focus on young out-acting males in compulsory treatment and that the societal responsibility for more vulnerable persons might be neglected.

  • 72.
    Israelsson, Magnus
    et al.
    Mittuniversitet, Institutionen för socialt arbete.
    Nordlöf, Kerstin
    Örebro Universitet.
    Gerdner, Arne
    Jönköping University, School of Health and Welfare, HHJ, Dep. of Behavioural Science and Social Work. Jönköping University, School of Health and Welfare, HHJ. Research Platform of Social Work.
    European laws on compulsory commitment to care of persons suffering from substance use disorders or misuse problems – a comparative review from a human and civil rights perspective2015In: Substance Abuse Treatment, Prevention, and Policy, ISSN 1747-597X, E-ISSN 1747-597X, Vol. 10, p. 1-12, article id 34Article in journal (Refereed)
    Abstract [en]

    Background

    Laws on compulsory commitment to care (CCC) in mental health, social and criminal legislation for adult persons with alcohol and/or drug dependence or misuse problems are constructed to address different scenarios related to substance use disorders. This study examines how such CCC laws in European states vary in terms of legal rights, formal orders of decision and criteria for involuntary admission, and assesses whether three legal frameworks (criminal, mental and social law) equally well ensure human and civil rights.

    Methods

    Thirty-nine laws, from 38 countries, were analysed. Respondents replied in web-based questionnaires concerning a) legal rights afforded the persons with substance use problems during commitment proceedings, b) sources of formal application, c) instances for decision on admission, and d) whether or not 36 different criteria could function as grounds for decisions on CCC according to the law in question. Analysis of a-c were conducted in bivariate cross-tabulations. The 36 criteria for admission were sorted in criteria groups based on principal component analysis (PCA). To investigate whether legal rights, decision-making authorities or legal criteria may discriminate between types of law on CCC, discriminant analyses (DA) were conducted.

    Results

    There are few differences between the three types of law on CCC concerning legal rights afforded the individual. However, proper safeguards of the rights against unlawful detention seem still to be lacking in some CCC laws, regardless type of law. Courts are the decision-making body in 80 % of the laws, but this varies clearly between law types. Criteria for CCC also differ between types of law, i.e. concerning who should be treated: dependent offenders, persons with substance use problems with acting out or aggressive behaviors, or other vulnerable persons with alcohol or drug problems.

    Conclusion

    The study raises questions concerning whether various European CCC laws in relation to substance use disorder or misuse problems comply with international ratified conventions concerning human and civil rights. This, however, applies to all three types of law, i.e. social, mental health and criminal legislation. The main differences between law types concern legal criteria, reflecting different national priorities on implicit ambitions of CCC – for correction, for prevention, or for support to those in greatest need of care.

  • 73.
    Jansson, Marica
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Oharmoniserad familjerätt i EU: Problematik och lämpliga förändringar ur medborgarnas perspektiv2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality. The international family law in Europe is applicable in case of a cross-border family dispute.

    The international family law consists of specific common rules on jurisdiction and rules on recognition and enforcement of judgments. There is no substantive family law or conflict-of-law rules in the international family law in the present situation. National law regulates the substantive law and the conflict-of-law rules. Since all Member States applies its own substantive family law, and the fact that national family law rules may differ in many cases, the absence of a common substantive family law in the EU cause issues in international family law. The differences in the substantive family laws affect citizens negatively in case of one Member State imposes less favorable legal effects compared to the internal law of another Member State. The national conflict-of-law rules apply since the international family law does not include any conflict-of-law rules. The conflict-of-law rules identifies the applicable national substantive law which gives rise to the problems in cross-border disputes. The international family law has no substantive solution to the cross-border disputes. The issues in international family law are that EU citizens are not necessarily treated the same way in all Member States even if the circumstances in a family law situation are identical. Legal uncertainty, risk of discrimination on grounds of nationality and possible obstacles to the free movement of people in the EU are examples of how citizens are affected by the divergences in international family law in the EU.

    A harmonisation of substantive family law is required to meet the citizens' rights under similar conditions in all Member States. However, the EU should not strive for common conflict-of-law rules since these rules only specify the substantive law. Differences in judicial practice arise in the substantive family law. A harmonised substantive law in the EU is required to avoid such differences. A harmonisation of these rules is complex due to the differences in national law. For example, the differences in the substantive law give rise to difficulties to harmonise the substantive rules by means of regulations. An appropriate solution for the harmonisation of substantive law is to let the Court of Justice of the European Union and the literature achieve a harmonised international family in Europe in due time.

  • 74.
    Jansson, Marica
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Unharmonised Transfer Pricing Documentation Requirements: Is the Principle of Legal Certainty Sustained for Mulinational Corporations?2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 75.
    Jeremejev, Jimmie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    En utredning av Rom I-förordningens artikel 4.1(h)2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force. It is therefore important that future case law, in a clear and precise way, determines how article 4.1(h) shall be used in order for it to be properly used within the sphere of international private law.

  • 76.
    Joelsson, Lovisa
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Olofsson, Ida
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Kattrumpans undergång?: Bör begreppet gåva tolkas enhetligt i stämpelskattemässigt och inkomstskattemässigt hänseende?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In 2013 two judgments were delivered by the Supreme Court. These judgments changed the legal position for stamp duty on gifts of realty. Before the change it was possible to transfer real estates to limited companies as a gift without being charged by stamp duty. Today transfers of real estates to limited companies are presuming to be stamp duty taxable accessions instead of tax-exempted gifts. The Supreme Court’s change of the legal position has resulted in an ambiguity regarding how similar transfers should be judged from an income tax perspective. Due to this, the purpose of this thesis is to examine if the concept of gift should be given a uniform interpretation or if there exists reasons to distinguish transfers of gifts in the perspective of stamp duty and income tax.

    A gift exists if three necessary conditions are fulfilled. Case law of the Supreme Court and the Supreme Administrative Court indicates that the concept of gift is not an uniformed concept since the necessary condicitions are interperated differently. Therefore, there exists reasons to treat transfers of gifts differently in various perspectives. On the other hand, the thesis shows that it must be taken into account that the concept of gift derives from the civil law. Thus, the civil law affects the interpretation of gift within income tax. Therefore it is not possible to conclude whether the legal position is going to change or not.

    Our opinion is that the concept of gift should be uniformly interperated when real estates are transferred to limited companies. Hence, a change of the legal position is justified. If the Supreme Administrative Court will change the legal position, the use of the “kattrumpa” will be limited and more tranfers will be charged by income tax. The thesis presents transactions to a price below the market value as an alternative to “kattrumpa”.

  • 77.
    Johansson, Eva
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Selective distribution systems in practice: Consequences of and justifications for selective distribution together with effects of the new Block Exemption Regulation2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    On 1 June 2010, a new Block Exemption Regulation (BER) and new Guidelines that affect the practical use of selective distribution systems enter into force. The BER exempts vertical agreements, such as selective distribution agreements, from the prohibition of Article 101 (1) TFEU. It is significant for individual market players to obtain knowledge of what impact the new BER and the new Guidelines have for the practical use of selective distribution systems.

    The Commission has amended the new BER and the new Guidelines in the light of the development the last decade. Two main changes are noticed that affect the content of the new legislative documents. Firstly, it is established that many distributors have obtained larger market shares. Secondly, it is stated that Internet sales have increased largely. The basic principles of the new versions of the BER and the Guidelines are identical with the former versions but the present changes are although noticeable for companies and their selective distribution systems.

    The new BER contains a new market share rule that is more restrictive than the corresponding rule in the former BER. However, the new market share rule is not an expression of a less tolerant approach towards selective distribution systems; rather an amendment necessary due to the development of distributors’ market shares.

    The growth of distribution in the Internet the last ten years is reflected in the new Guidelines. The Commission’s approach towards the Internet as a distribution method seems in general to be positive. It is noticeable that the Commission wants that parties of selective distribution agreements shall be able to benefit from all the positive effects of online sales at the same time as the Commission tries to preserve the positive effects of selective distribution.

    This thesis describes and examines the practical use of selective distribution systems. Different reasons for companies to use selective distribution systems and effects of the new BER and Guidelines are in particular examined.

  • 78.
    Johansson, Kim
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    35a kap IL: I förhållande till etableringsfriheten inom EU2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Regeringsrätten fastslog, genom ett antal rättsfall avkunnade i mars 2009, att de svenska koncernbidragsreglerna inte till fullo var förenliga med etableringsfriheten inom EU. Detta eftersom det sedan Europeiska Unionens Domstols (EUD) avgörande i målet C-446/03 Marks & Spencer har stått klart att det inte är förenligt med etableringsfriheten att neka avdrag i de fall där det utländska dotterbolagets förluster är slutliga och det inte finns någon möjlighet att förlusterna skulle kunna komma att beaktas i dotterbolagets hemviststat. Med anledning av Regeringsrättens avgöranden inleddes ett lagstiftningsarbete med syfte att tillgodose etableringsfriheten vid gränsöverskridande förlustutjämningssituationer vilket utmynnade i 35a kapitlet inkomstskattelagen (1999:1229). Kapitlet har dock kritiserats för att det i flertalet situationer är mycket svårt att åtnjuta avdragsrätt då flera kriterier måste vara uppfyllda samt att avdragsrätten är beloppsbegränsad. Uppsatsens syfte är att analysera ifall 35a kapitlet inkomstskattelagen (1999:1229) medger tillräckligt långtgående möjligheter för moderbolag att tillgodoräkna sig förluster i utländska dotterbolag för att reglerna inte kommer anses strida mot etableringsfriheten vid en eventuell prövning av EUD.

    De krav för avdragsrätt som kapitlet uppställer har var och en analyserats genom en restriktionsanalys eftersom EUD vanligtvis gör en restriktionsanalys i de fall då det är ursprungsstatens lagstiftning som uppställer ett hinder mot att utöva etableringsfriheten. Slutsatsen av dessa restriktionsanalyser visar att det finns flera situationer där kapitlet uppställer alltför restriktiva möjligheter till gränsöverskridande förlustutjämning för att EUD skulle anse reglerna vara förenliga med etableringsfriheten inom EU.

     

  • 79.
    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.

  • 80.
    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.

  • 81.
    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.

  • 82.
    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.

  • 83.
    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
  • 84.
    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.

  • 85.
    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.

  • 86.
    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.

  • 87.
    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
  • 88.
    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.

  • 89.
    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.

  • 90.
    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.

  • 91.
    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.

  • 92.
    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.

  • 93.
    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.

  • 94.
    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.

  • 95.
    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.

  • 96.
    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.

  • 97.
    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.

  • 98.
    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. 

  • 99.
    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.

  • 100.
    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.

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