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  • 51.
    Inwinkl, Petra
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap. Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Center for Family Enterprise and Ownership (CeFEO).
    Stephan, Andreas
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Economics, Finance and Statistics. Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Center for Family Enterprise and Ownership (CeFEO).
    Piwonska, Anna
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Information asymmetry and corporate governance effectiveness - A theoretical framework for comparative studies on corporate governance in EU2012Konferansepaper (Annet vitenskapelig)
  • 52.
    Jansson, Adam
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Köparens reklamationsrätt av jordbruksprodukter – En komparativ studie mellan KöpL, CISG och DCFR2013Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [en]

    A large part of the agricultural products that are sold in Sweden are imported because Sweden cannot meet the consumers agriculture products demand all year around. One problem that can occur and become problematic when trading across boarders is if there are errors in the delivered agricultural products. What must the Swedish buyer do, for example, make for it to be considered complained fault in the goods against the seller? Another problem in international trade is that the buyer may need to apply complaint rules they have not previously been in contact with since their domestic law is not always applicable to the contract. To avoid getting into this situation, the buyer should try to negotiate with the seller that the contracting parties shall use compensation claim rules that the buyer is familiar with, or which is even more advantageous than to the seller. This so that the buyer is not likely to neglect their right to sanctions against the seller. Since there are many different compensations claim rules to choose from for a buyer, it will be investigated in this paper which of the complaint rules of KöpL, CISG and the DCFR that is most advantageous complaint claims for the buyer regarding complaints of agricultural products. The paper will discuss and compare the complaint rules in KöpL, CISG and the DCFR about the risk of agriculture products, the buyer's duty, the buyer’s complaint period and the content and form of a message. With the help of discussion, it will appear that the KöpL has the most advantageous compensation claim rules for the buyer when the buyer is complaining about the delivered agricultural products to the seller. This because KöpL is most beneficial for the buyer regarding when the risk of agricultural products shall be deemed to pass to the buyer and the criterion concerning the content of the buyer’s complaint.

  • 53.
    Joelsson, Lovisa
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Olofsson, Ida
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Kattrumpans undergång?: Bör begreppet gåva tolkas enhetligt i stämpelskattemässigt och inkomstskattemässigt hänseende?2015Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    HD avgjorde år 2013 två mål som ändrade rättsläget för stämpelskatt på gåva av fast egendom. Innan HD:s avgöranden kunde fastigheter stämpelskattefritt överlåtas genom gåva till aktiebolag om ersättningen understeg 85 procent av fastighetens taxeringsvärde. Idag är dock utgångspunkten att fastighetsöverlåtelser till aktiebolag ska presumeras vara stämpelskattepliktiga tillskott istället för gåvor. HD:s ändring av rättsläget har lett till en oklarhet i hur liknande överlåtelser ska bedömas i inkomstskattemässigt hänseende. I uppsatsen utreds därför om begreppet gåva bör tolkas enhetligt eller om det finns anledning att göra skillnad mellan gåvoöverlåtelser i stämpelskattemässigt och inkomstskattemässigt hänseende.

    För att en gåva ska föreligga krävs alltid att tre allmänna gåvorekvisit är uppfyllda. Genom en utredning av praxis från HD och HFD fastställs i uppsatsen att gåvobegreppet inte kan anses enhetligt eftersom gåvorekvisiten tolkas olika civilrättsligt och skatterättsligt. Det finns därmed till viss del anledning att behandla gåvoöverlåtelser olika i olika hänseenden. Samtidigt visar uppsatsen att det måste beaktas att gåva i grunden är ett civilrättsligt begrepp. Att ledning hämtas från civilrätten vid tolkning av gåvorekvisiten i skatterättsliga sammanhang är därmed ofrånkomligt. Det kan därför inte dras någon klar slutsats om att rättsläget för inkomstskatt kommer att ändras.

    Vid fastighetsöverlåtelser till aktiebolag bör enligt vår åsikt en enhetlig tolkning av gåvobegreppet göras i inkomstskattemässigt och stämpelskattemässigt hänseende. En ändring av rättsläget för inkomstskatt är därför befogad. Om HFD ändrar rättsläget kommer möjligheten att nyttja överlåtelseformen kattrumpa att begränsas och fler överlåtelser kommer således att omfattas av inkomstskatt. I uppsatsen presenteras dock underprisöverlåtelser som en alternativ överlåtelseform.  

  • 54.
    Johansson, Anna
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Ohlsson, Andrea
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Företagsrekonstruktion: En rättslig analys av franchiseförhållandet vid en rekonstruktion2015Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract. In combination with this, the number of franchise companies is growing in Sweden. Franchise is where a franchisor grants a franchisee intellectual property rights for a fee. In a company reconstruction the franchise relationship becomes another important aspect to take into account because of the degree of dependence between the franchisor and the franchisee. Further the obligations are more comprehensive in the fran- chise agreement than in many other agreements. The question here is how a franchise rela- tionship is affected by a company reconstruction of the other party. This has two perspec- tives; first the contractual relationship between the parties, and second how their coopera- tion affects the end of the reconstruction.

    The contractual matter in this case is not statutory in Sweden. Therefore analogies are used in these kind of situations. The conclusion of this thesis is that problems occurs and for that reason an extended statutory regarding franchise relationships would be beneficial. On the other hand, the franchise relationship can be beneficial when one of the parties is in a company reconstruction. The close cooperation and support between the parties weighs out the disadvantages in this case. 

  • 55.
    Johansson, Zandra
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Dold samäganderätt: Är det nuvarande systemet konsekvent?2011Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [en]

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

  • 56.
    Jonsson, Julia
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Verksam i betydande omfattning: Analys utifrån "vanliga anställdas" perspektiv i personalägda företag2015Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Denna uppsats inriktar sig på rekvisitet verksam i betydande omfattning (verksamhetsrekvisitet) i relation till ”vanliga anställda” i personalägda fåmansföretag. Det framgår i förarbetena att verksamhetsrekvisitet anses vara uppfyllt när delägarens arbetsinsatser har stor betydelse för vinstgenereringen. Den avgörande faktorn här är om delägaren genom arbetsinsatser genererat intäkter till företaget. Arbetsinsatser av ”vanliga anställda”, dvs. anställda utan någon ledarbefattning eller utan kvalifikationer för företagets kärnverksamhet, anses i vanliga fall inte generera vinster till företaget. Det avgjordes dock några rättsfall där domstolen ansåg att ”vanliga anställda” var verksamma i betydande omfattning. Det är därför relevant att utreda om domstolens bedömningar i de här rättsfallen avviker från syftet bakom verksamhetsrekvisitet.

    Uppsatsens syfte är att utreda om domstolens bedömningar i rättspraxis som berör rekvisitet ”verksam i betydande omfattning” i relation till ”vanliga anställda” i personalägda företag avviker från lagstiftarens syfte bakom rekvisitet. Lagtexten ger ingen förklaring till hur verksamhetsrekvisitet ska tolkas. I uppsatsen läggs därför vikt vid analysen av förarbeten för att fastställa motivet till lagstiftningen. För att uppnå uppsatsens syfte görs därefter en jämförande analys av praxis med förarbetena.

    Författaren finner att domstolens bedömningar avviker från syftet bakom verksamhetsrekvisitet beträffande ”vanliga anställda” i personalägda företag. Uppsatsen visar att domstolen stegvis har slutat ta ställning till om arbetsinsatser av sådana anställda har någon betydelse för vinstgenereringen. Domstolen betraktar ”vanliga anställda” som aktivt verksamma utan att ge övertygande skäl till sitt avgörande. Det visas även att domstolens avgöranden påverkar framtida bedömningar i likartade mål. 

  • 57.
    Jonäll, Kristina
    et al.
    University of Gothenburg.
    Jones, Michael John
    Bristol University.
    Rimmel, Gunnar
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap. Gothenburg Research Institute.
    The Effect of the Financial Crises on banks communication in CEO letters: analysis of global top banks from 2005 to 20092012Konferansepaper (Fagfellevurdert)
  • 58.
    Jonäll, Kristina
    et al.
    University of Gothenborg.
    Jones, Michael John
    Bristol University.
    Rimmel, Gunnar
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap. Gothenburg Research Institute.
    The Effect of the Financial Crises on European banks narrative communication2013Konferansepaper (Fagfellevurdert)
  • 59.
    Kararic, Aida
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap. Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Rättsvetenskap.
    Grupptalan vid Allmänna reklamationsnämnden2011Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

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

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

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

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

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

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

  • 60.
    Karlsson, Johanna
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Företagsskattekommitténs förslag om halvering av tidigare års underskott – i strid med retroaktivitetsförbudet?2014Independent thesis Advanced level (degree of Master (Two Years)), 20 poäng / 30 hpOppgave
    Abstract [sv]

    Den 12 juni 2014 lämnade FSK ett lagförslag som bl.a. innebär att svenska bolags tidigare års underskott ska reduceras till hälften. Framställningens syfte är att utreda huruvida denna reducering står i strid med det grundlagsstadgade retroaktivitetsförbudet.

    Enligt huvudregeln i 40 kap. 2 § IL ska tidigare års underskott från en näringsverksamhet dras av. I 2 kap. 10 § stycke 2 RF framgår att skatt inte får tas ut i vidare mån än som följer av föreskrifter som gällde när den omständighet inträffade som utlöste skatt- eller avgiftsskyldigheten, det s.k. retroaktivitetsförbudet. Förbudet avser formell men inte materiell retroaktivitet, vilket får till följd att skattelagar som får retroaktiva effekter inte per se är förbjudna. I det av FSK lämnade lagförslaget föreslås en rad ändringar inom bolagsskattesystemet, bl.a. att nuvarande ränteavdragsregler avskaffas och ersätts med ett finansieringsavdrag. I syfte att finansiera reformen föreslås bl.a. en halvering av bolagens sparade underskott.

    Författaren har bedömt att den del av förslaget som berör reduceringen av tidigare års underskott är särskilt intressant ur rättssäkerhetssynpunkt. Retroaktivitetsförbudet är avsett att förhindra formell retroaktivitet, varför det är osäkert huruvida finansieringsförslaget de facto strider mot det. Ett argument mot grundlagsstridighet är att underskottsavdraget är uppdelat i två steg, varför förslaget inte träffar tidigare inträffade omständigheter, dvs. tidigare års kostnader, utan istället framtida omständigheter, dvs. senare begärda underskottsavdrag. Författarens bedömning är att förslaget får materiella retroaktiva effekter. Vidare visas emellertid att någon formell retroaktivitet inte synes föreligga, varför förslaget inte anses strida mot retroaktivitetsförbudet. Det kan dock ifrågasättas ur rättssäkerhetssynpunkt om förslaget bör ligga till grund för lagstiftning då det kan anses strida mot kravet på förutsebarhet.

  • 61.
    Karlsson, Jonathan
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap. JIBS, Commercial Law.
    Hoang, Quang
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap. JIBS, Commercial Law.
    Ränteavdragsbegränsningarna och etableringsfriheten: En EU-rättslig bedömning av bestämmelsernas förenlighet med etableringsfriheten2015Independent thesis Advanced level (degree of Master (Two Years)), 180 hpOppgave
    Abstract [sv]

    Ända sedan införandet av de svenska ränteavdragsbegränsningarna, som kan leda till nekat avdrag för räntekostnader inom intressegemenskapen beroende på mottagarens skattesituation och syftet bakom transaktionen, har reglernas förenlighet med EU-rättens etableringsfrihet varit ett omdiskuterat ämne. Syf-tet med denna uppsats är att utröna reglernas förenlighet med EU-rätten på denna grund.EU-rätten förbjuder vanligtvis alla former av hinder mot etableringsfriheten. Avsteg får dock göras i särskilda fall om hindrande åtgärder kan motiveras mot bakgrund av art. 52(1) FEUF eller ett trängande allmänintresse. De hindrande åtgärderna måste vidare ha till syfte att uppnå de anförda rättfärdigandegrun-derna samt inte gå utöver vad som är nödvändigt för att uppnå dess mål.EU-kommissionen menar att reglerna särskilt missgynnar gränsöverskridande verksamhet. Vidare anser EU-kommissionen att reglerna går utöver vad som är nödvändigt, trots att reglerna förvisso skulle kunna motiveras. Regeringen menar att reglerna inte utgör ett hinder mot etableringsfriheten, eller att reglerna i vart fall kan motiveras och är proportionerliga.Vid en granskning av de svenska ränteavdragsbegränsningarna finner författar-na att det föreligger hinder för etableringsfrihetens utövande, men att detta hinder kan motiveras med stöd av behovet att motverka skatteflykt och beho-vet att upprätthålla en väl avvägd fördelning av beskattningsrätten mellan medlemsstaterna. Det svenska regelverket går dock utöver vad som är nödvändigt för att uppnå dessa mål, särskilt avseende rättssäkerhet och det totala nekandet av avdrag, och måste därför anses vara oförenliga med unionsrätten.

  • 62.
    Karlsson, Sandra
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    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 poäng / 15 hpOppgave
    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.

  • 63.
    Klang, Andreas
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Kristoferson, Niclas
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Remuneration for Bank Executives: A study on the impacts of corporate governance codes on executive re-muneration in Sweden, Denmark and the United Kingdom between 2004 and 20102011Independent thesis Advanced level (degree of Master (One Year)), 20 poäng / 30 hpOppgave
  • 64.
    Krauklis, Katarina
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    En varierad oaktsamhetsstandard- med betydande följder för den oaktsamme2012Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Inom bedömningen av skadeståndsansvar för bolagsledningen och aktieägare enligt 29:1 och 29:3 Aktiebolagslagen, genomförs en oaktsamhetsprövning. Utan oaktsamhet eller uppsåt kan inte ansvar göras gällande.

    Vad som utgör oaktsamhet saknar direkt definition i lag, utan har bedömts av domstolarna i varje enskilt fall. Då oaktsamhet liksom lagöverträdelser, och åsidosättande av uppdrag, väger tungt vid en ansvarsbedömning, behöver bolagsledningen utöver allmän kunskap om aktuella regler även veta vilken aktsamhet som krävs för att undvika ansvar.

    I Skatteförfarandelagen 59:12-14 finns liknande ansvarsbestämmelser. Bestämmelserna anger att en företrädare för bolaget kan bli personligt ansvarig för den juridiska personens skatter och avgifter. En ansvarsförutsättning är att det föreligger grov oaktsamhet. Företrädaransvaret inom skatteförfarandelagen, och skadeståndsansvaret utifrån aktiebolagslagen, förutsätter således båda ett oaktsamt handlande i varierande grad.

    Eftersom två bestämmelser i skiljda regelverk kan medföra ett ingripande ansvar för någon i bolagsledningen, borde en viss kontinuitet fordras i hur oaktsamheten bedöms. Företrädaransvar har enligt praxis visat sig utgå endast genom överträdelsen i sig, d.v.s. de faktiska omständigheterna, i vissa fall har en subjektiv faktor spelat in, och det är insikten. Insikten i bedömningen motsvarar den grova oaktsamheten som förutsätts. Vid skadeståndsansvar bedöms fler faktorer än en insikt för att vanlig oaktsamhet ska föreligga, och utöver oaktsamheten, även andra faktorer för att ansvar sedan ska utgå. Risken för diskrepens inom tillämpningen av dessa ansvarsregler är inget bolagsledningens kan förutspå, och borde därför inte ligga på bolagsledningens axlar. Även om det kan vara svårt att skapa ett fullt ut förenligt system för oaktsamhetsprövning. Borde det kunna förhindras att oförenligheten blir på någons bekostnad.

  • 65.
    Larsson, Linda
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Användning av svenska stiftelser i fåmansföretagskonstruktioner2012Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Denna uppsats syftar till att utreda huruvida ändamålet med fåmansföretagsreglerna kan kringgås genom företagskonstruktioner med svenska stiftelser. I utredningen läggs fokus på fåmansföretagsreglerna samt de regler som behandlar kontrollmöjligheten av en stiftelse. Även de skattemässiga konsekvenser som medförs i en fåmansföretagskonstruktion med en svensk stiftelse behandlas.

    Syftet med fåmansföretagsreglerna är att motverka att en delägares inkomst som härstam-mar från arbetsinsats i företaget omvandlas till kapitalinkomst. Om en utomstående, direkt eller indirekt, i betydande omfattning äger andel i ett företag eller direkt eller indirekt har rätt till utdelning, tillämpas utomståenderegeln som är en undantagsregel från fåmansföre-tagsreglerna. Tidigare lagstiftning har inneburit att utomståenderegeln har kunnat tillämpats vid ett indirekt ägande. Dagens gällande fåmansföretagsregler omfattar dock även indirekt ägda fåmansföretag. Indirekt ägande genom svenska stiftelser är däremot inte reglerat i lag.

    Författaren kommer fram till att ett indirekt ägande i ett fåmansföretag genom en stiftelse normalt inte kan anses föreligga, trots att vissa möjligheter finns att kontrollera en stiftelse. Istället blir utomståenderegeln tillämplig då en betydande del i företaget ägs av en stiftelse. För en verksam fåmansföretagare som säljer andelarna i företaget till en stiftelse beskattas dock utbetalningarna från stiftelsen i inkomstslaget tjänst. Detta innebär att kapital som härrörs från arbetsinsats i fåmansföretaget, genom företagskonstruktionen med stiftelsen, inte kan omvandlas till kapitalinkomst. På grund av utomståenderegeln kan dock en delä-gare uppnå skattemässiga fördelar genom att bilda en stiftelse och överlåta tillräckliga ande-lar i fåmansföretaget, trots att stiftelsen då har rätt till utdelning motsvarande sin andel.

  • 66.
    Lindgren, Lina
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi. Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Lundgren, Caroline
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi. Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    A Study on Auditor Liability in Sweden: In the Light of the BDO-Case2016Independent thesis Advanced level (degree of Master (One Year)), 20 poäng / 30 hpOppgave
    Abstract [en]

    Background and Problem: The amount of litigations against negligent auditors has increased rapidly recent years. In Sweden, auditor liability is unlimited which has caused a situation where auditors are exposed to a great risk of being imposed with fines larger than they can manage. There have been several examples of lawsuits in Sweden where auditors have been held responsible for damage relating to a neglectful audit. The BDO-case, finalised in 2014, is an example of such a lawsuit. The case particularly treated questions that concerned the width of auditor liability and what damage an auditor may reasonably be held liable for, and what one may expect from an investor. The case has been argued to be important for the audit profession, not least in the wake of the much debated Prosolvia-case, where an auditor was sentenced to pay a 2,1 billion SEK fine. Due to the recent finalisation of the BDO-case no similar cases have been treated so far, thus it is impossible to state possible impacts with certainty. Though, with regards to the reasoning of the court there is a possibility to examine possible impacts on auditor liability in Sweden.

    Purpose and Method: The purpose of the thesis is to examine possible impacts of the BDO-case on auditor liability in Sweden. The purpose has been fulfilled by a detailed case study of the BDO-case with a particular focus on width of auditor liability and the causality judgment. For enhanced understanding and for informative reasons, a brief analysis of the causality judgment in the Prosolvia-case has been included.

    Analysis and Conclusions: A reasonable assumption is that the BDO-case will have an impact on the causality judgment in similar lawsuits; this implies that it could be more difficult to indicate causality between a negligent auditor and damage caused. It is further found that the width of auditor liability has been clarified and probably somewhat restricted, though it is impossible to be certain of the extent of the restriction.

  • 67.
    Ljungdahl, Fredrik
    et al.
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Catasus, Bino
    Bergström, Sören
    Miljöredovisning2002 (oppl. 2)Bok (Annet vitenskapelig)
  • 68.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Academic mobility: how to return at the starting point2013Konferansepaper (Annet (populærvitenskap, debatt, mm))
    Abstract [en]

    Voice of the Researchers Conference “Raising Researchers' Voices-opinions on jobs, careers and rights” is a 2 - day meeting for researchers to debate and talkabout issues affecting modern research, research careers, mobility, funding and policy in the European research Area (ERA). It will draw researchers from the fields of science, the arts and humanities to Brussels. It will aim to be a two day interactive discussions, social media will play a large role in the event which will also include a live 'Science Slam' and 'Elevator Pitch'.

  • 69.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Access to Network Services and Protection of Constitutional Rights: Recognizing the Essential Role of Internet Access for the Freedom of Expression2011Inngår i: Cardozo Journal of International & Comparative Law, ISSN 1069-3181, Vol. 19, nr 3, s. 645-679Artikkel i tidsskrift (Annet vitenskapelig)
    Abstract [en]

    In January 2010, after a troubled process, the French law for "creation and Internet", commonly known as Hadopi 2, was finally adopted in an amended form. The enacted text was the result of corrective action undertaken by the Conseil constitutionnel (France’s highest constitutional authority), through Decision No. 2009-580 DC of the 10th of June 2009. The Conseil examined the mechanism of sanctions introduced by the regulatory measure assessing the compliance with fundamental rights and freedoms, such as the presumption of innocence, the separation of powers, the right of defense, the right to fair trial, the respect of the right to be heard and the necessary compromise between copyright and freedom of expression and communication.

  • 70.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Book Presentation: "L' impatto di scienza e tecnologia sui diritti dell'individuo" - November 24, 2016 - University of Macerata, Dipartimento di Giurisprudenza - Macerata (Italy)2016Annet (Annet (populærvitenskap, debatt, mm))
  • 71.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Book Presentation: "L’impatto della scienza e della tecnologia sui diritti dell’individuo" - Università Commerciale Luigi Bocconi, 16 maggio 20162016Annet (Annet vitenskapelig)
  • 72.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Countering the Unfair Play of DRM Technologies2007Inngår i: Texas Intellectual Property Law Journal, ISSN 1068-1000, Vol. 16, nr 1, s. 91-124Artikkel i tidsskrift (Annet vitenskapelig)
    Abstract [en]

    In the rapidly expanding information society, intellectual property law plays an increasingly important role in the production, distribution and use of creative material. As a consequence, it faces new possibilities and challenges. One of the most troublesome is connected with the development of the Digital Rights Management Systems and Technological Protection Measures applied to control the distribution and use of electronic works. In this framework, the anti-circumvention provisions enacted at the American, European and international level to safeguard digital content from uncontrolled distribution and unlawful use could have perverse effects and serious implications for the consumer community. When these provisions are applied and embedded to media products, they can erode some fundamental rights of consumers and can restrict traditional usages. This paper analyzes whether and to what extent the consumer rights are negatively affected by digital terms and conditions enforced with technology and contract law. To balance this inequity the research speculates on the application of consumer protection law as a possible contributory instrument to reduce imbalance between parties.

  • 73.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Digital media pluralism. The need for global strategies2016Inngår i: Freedom of expression and media in transition: Studies and reflections in the digital age / [ed] Ulla Carlsson, Göteborg: Nordicom, 2016, s. 91-100Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    The chapter considers the global impacts of digital communication technologiesand how they can influence media pluralism and media freedom as wellas the ways in which legal systems aim to support and protect them. Electroniccommunication and technical developments have in fact contributed to enormouschanges in daily life. They have also promoted important economic,social and cultural transformations. The new digital environment has becomean essential space used for various purposes not strictly informational. In addition,digital communication technologies are regarded as necessary instrumentsfor having full enjoyment of a series of rights, including the right toaccess knowledge and information, the right to communicate, the right to cultureand the right to participate in society. This new situation also implies thatall people should have access to these technological innovations at affordableconditions, and that any restrictions should be strictly limited and proportionate.As online networks are considered a particularly well-designed space forpluralism and cultural diversity, their freedom and openness should be protectedand enhanced. In particular, the principle of an open and unrestrictedInternet – as it was originally conceived – should be considered an essentialprecondition for any regulatory measure taken with regard to it.

  • 74.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Digital Media Pluralism: The Question of Access2014Konferansepaper (Fagfellevurdert)
    Abstract [en]

    The Internet has become an essential tool for various life-related purposes, and it is an instrument necessary for the proper enjoyment of a series of rights—including the right to access knowledge and information and the right to communicate.  This new paradigm also implies that all people should have access to the Internet at affordable conditions, and any restrictions should be strictly limited and proportionate.  As a consequence, any regulatory and policy measures that affect the Internet and the content that flows over it should be consistent with basic rights and liberties of human beings.  This paper intends to discuss the unique nature of the access to networked services as well as the corresponding connection with the concept of pluralism. In particular, the growing importance of digital media is challenging the traditional notion of pluralism. In this context, the question of access  it is thus  paramount in order to guarantee an effective protection of freedom of expression and information.On this ground, the paper examines how Internet content governance is posing provocative and fascinating regulatory issues directly related to the growing possibilities offered by computer-mediated communication. This debate is not simply “technical”, but also political, legal and social since it involves sustainable and value-oriented solutions, but also - more importantly - the awareness of the human rights dimension of Internet regulation.  The possible answers to these issues are at the center of the ongoing discussion concerning the regulation of digital content and communication technologies.  Drawing upon comparative and case study material, this paper analyses the functional relationship between modern communication technologies, legislative reforms in the area of digital communications, and constitutional freedoms.

  • 75.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Framing the Debate on Genetic Resources in an Information-Based Economy2014Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Human genetic resources are increasingly considered as marketable goods, buttheir value goes beyond the simple and immediate private value. In contrast to otherbiological resources, commercial use does not focus upon the material itself butrather upon the genetic information it contains. Information goods are then usuallysubject to intellectual property rights, but in the biological and life science domains,property rights can have a negative influence upon the proper allocation of severalgoods, including genetic material or goods that are related to it.Considering this scenario, the purpose of the paper is to discuss how to regulate theaccess to and use of biochemical and human genetic material currently consideredas part of the market framework. Looking beyond the protection of traditional publicgoods (such as land or water), the paper emphasizes the debate around theprogressive commodification of human genetic resources facilitated by an improperuse of intellectual property rights. The discourse around commons is used toevaluate alternative tools and strategies to the issue of private appropriation ofhuman genetic resources and natural compounds.

  • 76.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Freedom of expression and the right of access to the Internet: a new fundamental right?2013Inngår i: Routledge Handbook of Media Law / [ed] Monroe E. Price and Stefaan Verhulst, Abigdon: Routledge, 2013, s. 157-174Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    The chapter consider how the advent and development of the Internet have eroded the role played by traditional media becoming the most appropriate place for freedom of speech and expression. In particular it addresses the debate over the legal status of access to nerwork services increasingly perceived as an instrument to fully realize individual's rights.

  • 77.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Genetic Resources, Biotech Patents and Gene Ownership2014Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Human genetic resources are increasingly considered as ordinary commercial goods, but their value and utility go beyond the simple and immediate private profit. In contrast to other biological resources, commercial use does not focus upon the material itself but rather upon the genetic information it contains. Information goods are then usually subject to intellectual property rights, but in the biological and life science domains, property rights can have a negative influence upon the proper allocation of several goods, including genetic material or goods that are related to it. This scenario reflects the facts of recent litigations in the United States and Europe. In particular, these lawsuits have revived the debate over private ownership and control over genes.

  • 78.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Genetic Resources, Biotech Patents and Gene Ownership2014Inngår i: Law and the Human Genome Review, ISSN 1134-7708, Vol. 41, s. 103-120Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Human genetic resources are increasingly considered as ordinary commercial goods, but their value and utility go beyond the simple and immediate private profit. In contrast to other biological resources, commercial use does not focus upon the material itself but rather upon the genetic information it contains. Information goods are then usually subject to intellectual property rights, but in the biological and life science domains, property rights can have a negative influence upon the proper allocation of several goods, including genetic material or goods that are related to it. This scenario reflects the facts of recent litigations inthe United States and Europe. In particular, these lawsuits have revived the debate over private ownership and control over genes. Within this context, the objective of the paper is to discuss how to recast the traditional right to access to and use of biochemical and human genetic material currently considered as part of the market framework. Looking beyond the protection of traditional public goods, the paper emphasizes the debate around the progressive commodification of human genetic resources facilitated by an improper use of intellectual property rights. Different scenarios are analyzed to evaluate alternative instruments and new regulatory approaches to avoid the private appropriation of human genetic resources and other natural compounds.

  • 79.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Geographic designations of origin as collective rights to protect traditional knowledge2014Inngår i: 2nd Thematic Conference on Knowledge Commons: Governing Knowledge Resources with special attention to the fields of medicine and the environment: conference abstracts, 2014, s. 48-49Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Many studies suggest that geographical indications (GIs) and designations of origin (DOs) can contribute to the preservation and transfer of traditional knowledge and know-how. In particular, GIs  and DOs have been identified as a potential tool to enhance local control over resources and promote the conservation of natural and cultural values. GIs and DOs do not only protect practices associated with food production, but they also make these knowledge and practice elements publicly available. In fact – contrary to other intellectual property rights – GOs allow for collective ownership. They are also associated both to cultural practices and geographic sites, thus supporting the values built on traditional knowledge. As a consequence, the legal recognition of GIs and GOs can provide an institutional tool for fostering knowledge-based products. In addition, the relevance of GOs for protecting traditional knowledge can be observed not only in advanced economies but also in developing countries.

    Starting from these considerations, the paper looks at the use of geographical indications and designations of origin for agricultural products and foodstuffs in an attempt to determine whether they are an effective instruments of community governance. The article analyzes concrete examples to illustrate how this particular intellectual property regime on “collective rights” can be used to protect traditional knowledge or to prevent its misappropriation. In particular, the investigation focuses on how knowledge embedded in geographical indicators may provide and enhance shared knowledge assets.

  • 80.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Geographical Indications and Protection of Traditional Knowledge Exploring Case Studies from both Developed and Developing Countries2015Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Many studies suggest that geographical indications (GIs) and designations of origin (DOs) can contribute to the preservation and transfer of traditional knowledge and know-how. In particular, GIs and DOs have been identified as a potential tool to enhance local control over resources and promote the conservation of natural and cultural values. GIs and DOs do not only protect practices associated with food production, but they also make these knowledge and practice elements publicly available. In fact – contrary to other intellectual property rights – GOs allow for collective ownership. They are also associated both to cultural practices and geographic sites, thus supporting the values built on traditional knowledge. As a consequence, the legal recognition of GIs and GOs can provide an institutional tool for fostering knowledge-based products. In addition, the relevance of GOs for protecting traditional knowledge can be observed not only in advanced economies but also in developing countries. Starting from these considerations, the paper looks at the use of geographical indications and designations of origin for agricultural products and foodstuffs in an attempt to determine whether they are an effective instruments of community governance. The article analyzes concrete examples to illustrate how this particular intellectual property regime on “collective rights” can be used to protect traditional knowledge or to prevent its misappropriation. In particular, the investigation focuses on how knowledge embedded in geographical indicators may provide and enhance shared knowledge assets.

    The methodological approach involves the analysis of case studies, texts produced by government and regulatory institutions as well as by judicial authorities. In particular, the subject matter will be discussed and analyzed by using the following methodologies: doctrinal research, interdisciplinary legal research and comparative method. Uncertain or ambiguous legal ruling will be also interpreted observing the proper institutional or social context. This process will involve an evaluation of the effectiveness of GIs legislation in achieving specific social goals as well as an examination of the extent to which it is being complied with. The objective of this paper is to reflect on the use of geographical indication as a complementary instrument for the implementation of the transfer of knowledge and know-how to communities. It also aim to develop the concept of GOs as a form of "collective ownership" based on know-how and useful for a local community.

    Geographical Indications are usually seen as intellectual property protection mechanisms and treated likewise. This paper is intended to highlight that they do not only protect marks, symbols, connected to geography of origin but they also protect public knowledge assets and expressions of culture which are typically passed down through generations, and have a strong relationship with the territory. This argumentation is still not well- developed, thus leaving space for further investigation and fact-finding. Therefore, significance of this investigation for knowledge commons research lies in its contribution to a better understanding of the various conceptual elements and strategies to access, protect and use forms of common knowledge.

  • 81.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Governing Control Over Human Genetic Resources: Promises and Risks2013Inngår i: The European Journal of Risk Regulation, ISSN 1867-299X, Vol. 4, nr 2, s. 254-260Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The purpose of the paper is to discuss how to regulatethe access to and use of biochemical and humangenetic material currently considered as part of themarket framework. Looking beyond the protection oftraditional public goods (such as land or water), thepaper emphasizes the debate around the progressivecommodification of human genetic resources facilitatedby an improper use of intellectual property rights.The discourse around commons is used to evaluatealternative tools and strategies to the issue of privateappropriation of human genetic resources and naturalcompounds.

  • 82.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Governing the global access to scarse resources: Lessons from case studies in the biological domain2013Konferansepaper (Fagfellevurdert)
    Abstract [en]

    The purpose of the paper is to discuss how to regulate the access and use to biochemical and human genetic material currently considered as part of market framework. Looking beyond the protection of traditional public goods (such as land or water), the paper emphasizes the global debate around the progressive commodification of human genetic resources facilitated by an improper use of intellectual property rights. The discourse around commons is used to evaluate alternative tools and strategies to the issue of private appropriation of human genetic resources and natural compounds. Private property rights have traditionally been viewed as the most appropriate institutional scheme to manage and exchange essential or limited goods, balancing the so called “tragedy of the commons”. But there is also an increasing trend to see the imposition of private property regimes as an unreasonable tool used to exclude many others from an equal access to resources essential to the satisfaction of basic human rights.

    Starting from these considerations, the paper illustrates the progressive development of the new forms of enclosure in the realm of the “intangible commons of the mind,” through several waves of expansion of intellectual property rights in the area of genetic materials and other similar intangibles goods. It then discusses how such proliferation of new enclosures is proportional to reduction of genetic materials in the public realm and can lead to a consequent decrease of the public domain, of new innovation and also of access to health care.

    Drawing upon comparative and case study material, the paper seeks to investigate alternative governance solutions exploring a number of issues that stand at the intersection of comparative law, biotechnology and individual or group’s fundamental rights and freedoms.

  • 83.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Il dibattito transatlantico sulla tutela delle indicazioni geografiche e delle denominazioni di origine2008Inngår i: Rivista di Diritto Agrario, ISSN 0391-8696, Vol. 86, s. 49-76Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [it]

    Il lavoro considera come, in un periodo in cui i processi di globalizzazione coinvolgono non solo l’economia, ma anche le produzioni, i mercati ed i consumatori, sia diventato sempre più importante garantire, anche a livello internazionale, il valore dei prodotti, specialmente quelli le cui caratteristiche sono legate al territorio di produzione espresso nelle indicazioni geografiche. L'articolo offre una disamina delle profonde divergenze in materia, non solo giuridiche, ma anche storiche, sociali ed economiche, tra paesi del «vecchio mondo» e paesi del «nuovo mondo». Mentre l’UE, in seno ai negoziati dell’OMC ed insieme ad altri paesi, sostiene, anche attraverso proposte specifiche, un rafforzamento della protezione delle IG, altre nazioni, tra cui gli Stati Uniti, si oppongono a modifiche in senso restrittivo. L’articolo analizza altresì il nuovo assetto comunitario di protezione introdotto dal regolamento 510/2006/CE, adottato come conseguenza della decisione presa nell’ambito dell’OMC in seguito all’apertura di un contenzioso promosso da Australia e Stati Uniti d’America.

  • 84.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Incontri di biodiritto 2016 - Book Presentation: "The Impact of Science and Technology on the Rights of the Individual" - University of Trento, Dipartimento di Giurisprudenza - Trento, Italy - 28 November 20162016Annet (Annet (populærvitenskap, debatt, mm))
  • 85.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Information, Access and Human Rights2013Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Internet challenges the traditional notion of pluralism. The term “media pluralism” has been developed in a media environment that was characterized by the scarcity of the resources of the broadcasting market. Nowadays the media sector is experiencing radical transformations: scarcity is not an issue anymore; access to the Web is usually affordable and allows users/citizens to reach a world-wide audience; new intermediaries that are operating in the market give users more opportunities to express themselves. Nonetheless the impact of these changes still needs to be carefully assessed: media pluralism in the Internet should be addressed considering important issues such as access and content regulation, market dominance and concentration, filtering and gatekeeping.

  • 86.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Intellectual Property Rights in Digital Media2010Inngår i: The Political Economy of Intellectual Property Rights / [ed] Christopher May, Edward Elgar Publishing, 2010, s. 30-110Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    The book chapter describes the impact of new business and distribution models, the current legal and regulatory framework, social practices and consumer expectations associated with the use, distribution, and control of digital contents.

  • 87.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Intellectual property rights in digital media: a comparative analysis of legal protection, technological measures and new business model2005Inngår i: Buffalo law review, ISSN 0023-9356, Vol. 54, nr 4, s. 1111-1191Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The article discusses how the production of digital content is a phenomenon which has completely changed the conditions of access to knowledge. Within this framework it becomes even more important to find and to formulate a new settlement for intellectual property rights balancing contrasted rights. Owners of the old technology and policy makers have found two different solutions and remedies for intellectual property rights: legal and technological. When both remedies work together any rights that a consumer may have under copyright law could be replaced by a unilaterally defined contractual term and condition. To balance this inequity this article analyses different solutions under U.S. and E.U. law, with particular attention paid to the relationship between contract law and copyright law. Ultimately the article suggests seeing technological protection measures as a souped-up standard form contract, and demonstrates how some business models are able to solve the problem of safe diffusion of digital media.

  • 88.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Internet Content Governance & Human Rights2013Konferansepaper (Fagfellevurdert)
    Abstract [en]

    The Internet has become an essential tool for various life-related purposes, and it is an instrument necessary for the proper enjoyment of a series of rights—including the right to access knowledge and information and the right to communicate.  This new paradigm also implies that all people should have access to the Internet at affordable conditions, and any restrictions should be strictly limited and proportionate.  As a consequence, any regulatory and policy measures that affect the Internet and the content that flows over it should be consistent with basic rights and liberties of human beings.  This Article [A1] intends to explore the challenges and opportunities for  freedom of speech and human rights on the Internet. In particular, it examines how Internet content governance is posing provocative and fascinating regulatory issues directly related to the growing possibilities offered by computer-mediated communication. This debate is not simply “technical”, but also political, legal and social since it involves sustainable and value-oriented solutions, but also - more importantly - the awareness of the human rights dimension of Internet Governance.  The possible answers to these issues are at the center of the ongoing discussion concerning the regulation of digital content and communication technologies.  Finally, drawing upon comparative and case study material, this Article analyses the functional relationship between modern communication technologies, legislative reforms in the area of digital communications, and constitutional freedoms.

  • 89.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Internet content governance and human rights2014Inngår i: Vanderbilt Journal of Entertainment and Technology Law, ISSN 1942-6771, Vol. 16, nr 4, s. 809-856Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The Internet has become an essential tool for various life-related purposes, and it is an instrument necessary for the proper enjoyment of a series of rights—including the right to access knowledge and information and the right to communicate. This new paradigm also implies that all people should have access to the Internet at affordable conditions, and any restrictions should be strictly limited and proportionate. As a consequence, any regulatory and policy measures that affect the Internet and the content that flows over it should be consistent with basic rights and liberties of human beings. This Article intends to explore the challenges and opportunities for freedom of speech and human rights on the Internet. In particular, it examines how Internet content governance is posing provocative and fascinating regulatory issues directly related to the growing possibilities offered by computer-mediated communication. This debate is not simply “technical,” but also political, legal, and social since it involves sustainable and value-oriented solutions, but also—more importantly—the awareness of the human-rights dimension of Internet governance. The possible answers to these issues are at the center of the ongoing discussion concerning the regulation of digital content and communication technologies. Finally, drawing upon comparative and case-study material, this Article analyses the functional relationship between modern communication technologies, legislative reforms in the area of digital communications, and constitutional freedoms.

  • 90.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Internet e Diritto Costituzionale - Università Commerciale Luigi Bocconi2016Konferansepaper (Annet vitenskapelig)
    Abstract [en]

    The conference analyses emerging constitutional principles addressing the regulation of the internet at both the national and transnational level. These principles derive from cases involving the protection of fundamental rights. Considering this framework the discussion explores the topic thorough the lens of constitutional adjudication, developing an analysis of Courts’ argumentation.

  • 91.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Internet, Manifestazione del Pensiero e Responsabilità Editoriale.2011Inngår i: Quaderni Costituzionali, ISSN 0392-6664, Vol. 31, nr 2, s. 415-419Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [it]

    L'articolo affronta il tema trattato nella sentenza n. 35511 del 16 luglio 2010 della Suprema Corte di Cassazione in materia di responsabilità del direttore di una testata telematica e dell'esclusione delll’applicazione dell’art. 57 del codice penale (rubricato “Reati commessi col mezzo della stampa periodica”).

  • 92.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    IP Protection in scientific and technological innovations: The Conundrum of Competing Rights2017Konferansepaper (Annet vitenskapelig)
    Abstract [en]

    The paper examines some relevant problems in the legal sphere, created and generated by recent advances in science and technology. In particular, the it  illustrated a series of cutting-edge contemporary and controversial case-studies where scientific and technological issues intersect with intellectual property and individual rights. The papers addresses challenging topics at the intersection of communication technologies and biotech innovations such as freedom of expression, right to health, knowledge production, Internet content regulation, accessibility and freedom of scientific research.

  • 93.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Is genetic information a commons ?2013Konferansepaper (Annet vitenskapelig)
    Abstract [en]

    The workshop explores stewardship and liability regime as an alternative to proprietary solutions for ownership over biodiversity and genetic resources. The institutional and legal dimension for managing biodiversity is fundamental, as it provides incentives for actors to engage and respect environmental friendly initiatives and regulations, and defines the framework where enforcement and compliance ensures an improvement of biodiversity indicators and enhances research. We focus on existing frameworks for the management of genetic resources and seeks alternatives to the strong proprietary regimes and monetization of biodiversity and genetic resources emerged with the Convention on Biological Diversity. It analyses self-regulatory conservation frameworks and exchange regimes shaped as commons, whose concept has been applied to a wide range of tangible research resources in the life sciences, such as pooled genetic resources, to intangible information goods that are pooled and distributed through digital networks, and to natural resources.

  • 94.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    La tutela brevettuale del patrimonio genetico tra scienze mediche e diritti della persona2013Inngår i: Rivista di Diritto Pubblico Comparato ed Europeo, ISSN 1720-4313, Vol. 1, s. 215-233Artikkel i tidsskrift (Annet vitenskapelig)
    Abstract [en]

    The paper seeks to provide a detailed analysis of current patent strategies for companies involved in personalized medicine and the potential consequences for individuals’ rights protection. It thus outlines the legal, ethical and moral issues generated by the indiscriminate issuing of patents on human DNA sequences addressing the potential implications of diagnostic gene patents for access to health care. In particular the manuscript analyses current international court cases on gene and method patents and their significance for the future of personalized medicine, diagnostics methods and access to patented medicine. The paper concludes with a brief analysis of policy considerations for whole genome sequencing and suggestions for a more balanced set of rules that support public interest values.

  • 95.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Le intersezioni tra tecnica e diritti nella prospettiva della società dell’informazione2014Inngår i: Studi in Onore di Luigi Costato, Vol. III, I Multiformi Profili del Pensiero Giuridico, Napoli: Jovene , 2014, s. 333-344Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [it]

    Le tecnologie digitali hanno favorito l’emergere di nuove modalità di regolamentazione e di governance, in quanto consentono processi più decentrati di elaborazione, gestione e controllo dell’informazione. Allo stesso tempo tali tecnologie facilitano e supportano l’utilizzo di pratiche considerate illegali o illecite, specie nel mondo dei contenuti digitali sottoposti a privativa intellettuale. Tali argomenti sollevano la questione di come sia possibile controllare e governare le nuove tecnologie della comunicazione salvaguardando le libertà dei loro utilizzatori. In questo stesso contesto, si pone altresì il problema di come conciliare la dimensione globale di tali strumenti comunicativi con le libertà individuali, gli interessi economici in gioco e le particolari esigenze di ogni singolo stato.

  • 96.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Le regole della comunicazione e dell’informazione nell’era di internet2010Inngår i: Giornale di Diritto Amministrativo, ISSN 1591-559X, Vol. 16, s. 858-867Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [it]

    Il primo gennaio 2010, dopo un tormentato iter, è entrata in vigore la legge francese comunemente cono-sciuta come legge Hadopi 2. Il testo promulgato è il risultato dell’intervento correttivo svolto dal Conseil con-stitutionnel che, con la decisione n. 2009-580 DC del 10 giugno 2009, ha esaminato il meccanismo sanzio-natorio introdotto dal provvedimento normativo valutandone il rispetto di diritti e libertà fondamentali, quali la presunzione di innocenza, la separazione dei poteri, il diritto di difesa, il diritto ad un equo processo, il ri-spetto del principio del contraddittorio, nonché il necessario compromesso tra diritto d’autore e libertà di espressione e comunicazione.

  • 97.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap. Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Juridik. Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Media, Management and Transformation Centre (MMTC).
    Media Freedom and Pluralism in the Digital Infrastructure2017Inngår i: The Right of Access to Information and the Right to Privacy: A Democratic Balancing Act / [ed] Patricia Jonason & Anna Rosengren, Huddinge: Södertörns högskola , 2017, s. 151-160Kapittel i bok, del av antologi (Annet vitenskapelig)
    Abstract [en]

    The paper considers the global impacts of digital communication technologies and how they can influence media pluralism and media freedom as well as the ways in which legal systems aim to support and protect them within the context of ongoing technological developments. In particular, it suggests that although new media may potentially help pluralism, there are also significant challenges to achieving effective freedom and pluralism through new media. The paper concludes by proposing recommendations on how the current legislation could be used, adapted or modified in order to encourage media freedom and pluralism also in the digital context. 

  • 98.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Patent Litigation in the Biosciences: Reconsidering Ownership of Genetic Information after Brüstle and Myriad2015Inngår i: Lifting Barriers and Empowering the Future of Information Law and Ethics / [ed] Bottis M., Alexandropoulou-Agyptiadou T. & Iglezakis I., Thessaloniki: University of Macedonia Press , 2015, s. 431-445Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    Human genetic resources are increasingly considered as ordinary commercial goods, but their value and utility go beyond the simple and immediate private profit. In contrast to other biological resources, commercial use does not focus upon the material itself but rather upon the genetic information it contains. Information goods are then usually subject to intellectual property rights, but in the biological and life science domains, property rights can have a negative influence upon the proper allocation of several goods, including genetic material or goods that are related to it. This scenario reflects the facts of recent litigations in the United States and Europe. In particular, these lawsuits have revived the debate over private ownership and control over genes.

    Within this context, the objective of the chapter is to discuss how to recast the traditional right to access to and use of biochemical and human genetic material currently considered as part of the market framework.

  • 99.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Privative intellettuali, risorse genetiche e diritti della persona2014Inngår i: Il biodiritto e i suoi confini: definizioni, dialoghi, interazioni / [ed] Carlo Casonato, Lucia Busatta, Simone Penasa, Cinzia Piciocchi e Marta Tomasi, Trento: Universita degli studi di Trento , 2014, s. 307-330Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    The debateconcerningintellectual property rightsongenetic materialhas intensifiedin recent years. In addition, there is an increasing trend to grant patents covering DNA molecules with naturally occurring gene sequences. These circumstances were favorable to the rise of disputes and controversies related to the promises of human genomics especially those relating to the development of new therapies and new drugs. The article illustrates the specificity of biotech innovations and gives the qualifications to target a better balance between interests and rights involved. In particular, it explores the potential for an equitable and sustainable development of genetic resources through biotechnology.

  • 100.
    Lucchi, Nicola
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och Rättsvetenskap.
    Property Rights in the Digital Sphere2016Inngår i: Handbuch Soziale Praktiken und digitale Alltagswelten / [ed] Heidrun Friese, Gala Rebane, Marcus Nolden und Miriam Schreiter, Berlin/Heidelberg: Springer, 2016Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    The chapter illustrates the difficulties in the regulation of information and content in the digital sphere offering a simple but complete overview of the legal instruments adopted in recent years around the world. In particular, it looks at these issues in the context of European and North American jurisdictions.

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