| 31. |
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| 32. |
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| 33. |
- Karlsson-Tuula, Marie, 1961-, et al.
(författare)
-
På vems förslag utses konkursförvaltaren?
- 2017
-
Ingår i: Insolvensrättslig Tidskrift. - Vällingby : Föreningen insolvensrättslig tidskrift. - 2002-3014 .- 2002-6315. ; :3, s. 45-60
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Tidskriftsartikel (refereegranskat)abstract
- Artikeln behandlar vad som avses med rekvisitet särskilda skäl i 2 kap. 7 § konkurslagen. I den nämnda bestämmelsen framkommer att en uppgift av gäldenären att han är insolvent skall godtas, om det inte finns särskilda skäl att inte göra det. Frågan är således när det föreligger särskilda skäl för att inte godta gäldenärens uppgifter. För det andra behandlas frågan om val av konkursförvaltare och hur denna/denne utses samt i vilka situationer som en förvaltare kan anses jävig. Artikeln avslutas med egna reflektioner på de rättsliga problemen och en diskussion de lege ferenda.
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| 34. |
- Karlsson-Tuula, Marie, 1961-
(författare)
-
Rekonstruktion av företag inom insolvenslagstiftningens ramar : en jämförande studie av svensk och amerikansk insolvensrätt
- 2001
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Insolvency law is the rooth of commercial and financial law because it obliges the legislator to chose. There is not enough money to go round so the law must chose who to pay. The law must always decide who is to bear the risk so there is always a winner and a loser. The insolvency law has been at the policy agenda in many countries in the last years. In France, Germany, Italy, Japan and other countries have the legal frameworks changed from liquidation procedures to reorganization business. The legal situation in Sweden has also changed from compositions to reorganization business, lagen om företagsrekonstruktion. The key issues are to encourage the formal proceeding by enlarging the debtors control of the business and by inroads creditors rights, in which case the proceeding is pro-debtor.This dissertation compares Swedish and American Bankruptcy Codes with respect to similarities and differences at macro- and micro perspectives. Chapter 11 Reorganization Business in America provides a corporate rehabilitation model, which has been used in other countries. The dissertation also compares the use of the concepts of - the purpose, - the function and - the direction of Swedish and American Bankruptcy Laws in order to establish whether the law is pro-debtor or pro-creditor. The key indicators of whether the rescue proceeding is pro-debtor or pro-creditor include; - How easy it is to enter the rescue proceeding. Debtor's incentives to commence proceeding, freeze on executions and liquidation petitions, impact on security, impact on title of finance, impact on set-off and netting, impact on contract rescissions and lease forfeitures. Disclaimer and abandonment, ability to replace the management, financing of the rescue, scope of the rehabilitation plan. It is argued that the optimal bankruptcy law can be achieved if the law purpose, the function and the law direction relate to each other in Sweden, in both reorganization business and in the liquidation code and it also compared with the American Bankruptcy Code. According to my opinion this is important both in a national and international context.The dissertation also deals with debtor's contract in an insolvency situation in reorganization business and in liquidation. Swedish Laws are compared to the American Bankruptcy Code and point out similarities and differences. In the American Bankruptcy Code there is a special section 365 § BC dealing with executory contract, this section is nearly the same for both the reorganization- and liquidationproceedings. The contracts must be unperformed which means the obligation of both the bankrupt and the other party in the contract are so far unperformed that the failure of either to complete performance would constitute a material breach excusing the performance of the other. If the contract is unperformed the debtor has the possibility to chose if the contracts shall be assumed, assumed and assigned or rejected. Section 365 § BC requires the court to consider whether assumption of the contract in question will further be needed in either rehabilitation or liquidation of the bankruptcy estate. The court reviews the financial impact of the estate and if it is benefiting becoming administratively obligated to perform. The court also review if is best to breach the contract. In Sweden we have different sections which regulate the situation. One section in our reorganization law, lagen om företagsrekonstruktion, we also have two special sections in the law of Sale of Goods, which deals with contract when a debtor became insolvent or file for reorganization business. But we don't have any section in our liquidation law, konkurslagstiftningen, which in my opinion is very strange. We also have a problem with the legislation about swaps and netting which are regulated in a special law, lagen om handel med finansiella intrument. Particular attention is given to the advantages and disadvantages of the existing rules in Swedish legal system compared with 365 § in American Bankruptcy Code. From a national point of view such section should preferably include all types of contract in only one section which is nearly the same as the American model of section 365 §.
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| 35. |
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| 36. |
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| 37. |
- Karlsson-Tuula, Marie, 1961-, et al.
(författare)
-
Vem är behörig att ansöka om att försätta en bostadsrättsförening i konkurs?
- 2017
-
Ingår i: Insolvensrättslig Tidskrift. - Vällingby : Föreningen insolvensrättslig tidskrift. - 2002-3014 .- 2002-6315. ; :2, s. 10-20
-
Tidskriftsartikel (refereegranskat)abstract
- Artikeln behandlar vem som är behörig att ansöka om att försätta en bostads-rättsförening i konkurs och hur bostadsrättsinnehavarna informeras om att ett konkursförfarande kommer att inledas. Frågan är särskilt aktuell med hänsyn till att under den senaste fem års-perioden har 151 st. bostadsrättsföreningar försatts i konkurs. Slutsatsen är att det saknas uttryckliga regler för vem som är behörig att ansöka om att försätta en bostadsrättsförening i konkurs, vilket kan medföra stora problem av ekonomisk natur för bostadsrättsinnehavarna.
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| 38. |
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| 39. |
- Kristoffersson, Eleonor, 1972-
(författare)
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Value Added Tax as a Legal Transplant
- 2021
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Ingår i: Intertax. - : Wolters Kluwer. - 0165-2826 .- 1875-8347. ; 49:2, s. 186-197
-
Tidskriftsartikel (refereegranskat)abstract
- In this article, Value Added Tax (VAT) is examined as a legal transplant. The legal transplants theory relies on the assumption that legal transplants are the primary driver behind legal change. In order to establish whether this is the case for VAT, the distribution of VAT across the world is examined. This spread, however, should be evaluated against the different legal VAT families that may be identified around the world in order to determine if the identity of the transplanted system remains. That said, VAT families vary over time, and there is no specified definition of different VAT families. The establishment of the relevance of studying VAT as a legal transplant may feasibly lead to a discussion on whether a legal transplant approach is appropriate for comparative research in VAT since such an approach entails a risk for too much emphasis on similarities. The fact that statutes appear to be similar does not necessarily mean that the law is the same due to various factors such as legal culture. However, with an awareness of the inadequacies of the legal transplants approach as a method for comparative studies, the approach may provide valuable insight into explaining the similarities and differences in VAT.
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| 40. |
- Käll, Jannice, 1985
(författare)
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A Posthuman Data Subject? The Right to Be Forgotten and Beyond
- 2017
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Ingår i: German Law Journal. - 2071-8322. ; 18:5, s. 1145-1162
-
Tidskriftsartikel (refereegranskat)abstract
- The general assumption in the West is that there still is an inherent difference between persons and things. This divide informs how “the human” and human subjectivity are constructed as distinct from all others. Recently, the distinction has been challenged in posthumanist theory, where it has been argued that the divide between human and nonhuman agents—or rather, bodies—is always an effect of a differential set of powers. For this reason, the boundaries between human and nonhuman are always in flux. As posthumanist theorists have argued, this change in boundaries may be specifically visualized in relation to digital technology. Today, such technologies obfuscate the boundaries between persons and things, and the extensive utilization of smartphones, social media, and online search engines are just three common examples. In parallel to the continuous expansion of digital technologies, critical understandings of how “data” and human personhood are produced are increasingly raised in legal theory. Recent developments establishing increased privacy online through EU law, including the new General Data Protection Regulation and the famous Right to Be Forgotten case could possibly be understood to have struck a balance between interests of the human–in the form of privacy—and the digital—in the form of information diffusion. In this Article, a posthumanist theoretical perspective is utilized to show how the new data protection legislation, with a focus on the Right to Be Forgotten, produces such protection yet continuously withdraws data as a separate body from human bodies. For this reason, it is argued that the construction of new human rights, such as those considering data protection, would benefit from understanding how the separation is, in itself, an effect of advanced capitalism.
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