| 1. |
- Forssén, Björn
(författare)
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Skattskyldighet för mervärdesskatt : en analys av 4 kap, 1§ mervärdesskattelagen
- 2011
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Företagare eller konsument? Det är den frågeställning som utgör huvudfrågan i denna bok. I första hand behandlas huvudregeln för bestämningen av skattesubjektet enligt mervärdesskattelagen (1994:200). Analysen gäller huruvida den bestämningen är EU-konform. Problemet som föreligger därvidlag är att mervärdesskattelagen och huvudregeln, 4 kap. 1 §, hänvisar för bestämningen av yrkesmässig verksamhet till begreppet näringsverksamhet i inkomstskattelagen (1999:1229). Är det förenligt med innehållet i huvudregeln i mervärdesskattedirektivet (2006/112/EG) för bestämningen av beskattningsbar person, artikel 9.1 första stycket? Inom ramen för denna huvudfråga förekommer två underfrågor angående begreppet verksamhet och angående eventuell påverkan för huvudfrågan från regler om bestämningen av skatteobjektet.Två bifrågor berörs också, vilka sätter huvudfrågan i ett bredare perspektiv, nämligen beträffande begreppet skattskyldighet. Yrkesmässig verksamhet korresponderar med mervärdesskattedirektivets beskattningsbar person, medan skattskyldighet förutsätter att det har konstaterats att skattepliktiga transaktioner företagits. De båda bifrågorna behandlar frågeställningarna huruvida det är EU-konformt att skattskyldighet används i mervärdesskattelagen för bestämningen av uppkomsten av avdragsrätt för ingående moms och för bestämningen av skyldigheten att momsregistrera sig, medan mervärdesskattedirektivet i dessa hänseenden använder beskattningsbar person i huvudregeln för avdragsrättens uppkomst och räckvidd, artikel 168 a), och i artiklarna 213-216 angående registrering i stället för betalningsskyldighet (vilket skulle utgöra motsvarigheten till skattskyldighet). Den senare av de båda bifrågorna undersöks i första hand avseende kontrollproblem orsakade av att det svenska skattesystemet använder det allmänna skatteregistret eller momsregistret för beskattningsbara personer, beroende på om deras transaktioner är beskattningsbara eller inte mervärdesskatterättsligt sett.Författaren är advokat och boken är en akademisk avhandling för erhållande av juris licentiatexamen vid Örebro universitet.
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| 2. |
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| 3. |
- Hästbacka, Rasmus, 1978-
(författare)
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Europeiska företagsråd i svenska koncerner : en rättsvetenskaplig studie av EWC-regleringens betydelse för arbetstagarinflytande och styrning av multinationella koncerner
- 2017
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The subject matter of this licentiate thesis concerns the two EU directives on European Works Councils. The analysis is confined to the Swedish implementation of these directives into Swedish law. The thesis defines the term "EWC regulation" to encompass both the Swedish levels of EWC legislation and the regulation of EWCs by EWC agreements themselves.The overall objective is to gain an increased understanding of the function of EWC regulation. This requires a normative analysis of both EU and national law as well as an empirical study of the application. The thesis includes a number of agreements on EWCs based on the Swedish legislation and their application in corporations based in Sweden. Three multinational corporations in the health care sector, financial sector and metal industry have been selected.The focus lies on the regulation's practical significance for worker influence and corporate governance. A distinction is made between rules on worker participation (in law) and worker influence (in practice). As a point of departure the author combines the theory of reflexive law with concepts borrowed from the fields of management studies and economic history. The methods used consist of doctrinal legal interpretation and semi-structured interviews.The key findings run as follows. The EWC regulation generates worker influence by enhancing the knowledge and unity of worker representatives. The regulation facilitate corporate governance by strengthening the legitimacy of management, improving the decision basis and channels of communication. The worker influence is, under proper circumstances, strong in issues such as reorganizations, reassignments, health and safety. The influence is weaker in situations of relocation, outsourcing across national borders and other forms of regime shopping.
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| 4. |
- Stoll, Jane, 1960-
(författare)
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Swedish donor offspring and their legal right to information
- 2008
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- All donor offspring conceived under the Swedish Genetic Integrity Act or the now-repealed Act on Insemination, from gametes donated after 1 March 1985, have the right to obtain identifying information about the donor when they are sufficiently mature. Despite this, studies undertaken in Sweden and abroad reveal that many donor offspring will never be able to exercise their right to information because their parents do not tell them how they were conceived. This study examines the regulatory framework established to facilitate access to identifying information for donor offspring in Sweden; the main objective being to determine whether or not the right to information is an effective legal right. In addition to giving an account of the source and scope of the right under Swedish law, Sweden´s possible obligations to donor offspring under the United Nations Convention on the Rights of the Child and the European Convention on Human Rights are explored. A number of measures that could promote the right to information are also considered.
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| 5. |
- Backman, Jyri, 1968-
(författare)
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I skuggan av NHL : en organisationsstudie av svensk och finsk elitishockey
- 2012
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- I denna licentiatuppsats har svenska elitseriens respektive finska SM-liigas seriemodeller analyserats i ljuset av NHL:s dominans över den globala ishockeyn. Bakgrunden till problemområdet är att företrädarna för svensk respektive finsk elitishockey implementerat olikartade organisatoriska lösningar, trots att de utvecklats i kontexter med likartade sportmodeller och samhällsvillkor. Metodologiskt bygger denna licentiatuppsats på komparativa studier. Som grund för min analys har jag använt mig av dokumentanalys med inslag av rättsdogmatik. Den teoretiska ramen har utgjorts av historikern Martin Alms amerikaniseringsbegrepp samt juristen och forskaren Lars Halgreens analys om amerikaniseringen av europeisk sport. Följande frågeställningar har analyserats: Hur har elitserien respektive SM-liiga utvecklats i relation till den amerikanska respektive europeiska sportmodellen, sedan 1970-talets mitt? Vilka kännetecken kan fastställas för de respektive organisationsmodellerna? På vilka sätt skiljer respektive liknar de varandra samt vilka förutsättningar för parallellverkan kan urskiljas, dels generellt och dels specifikt i en ishockeykontext? Vilka tendenser och inslag kan skönjas i elitserien respektive SM-liiga av det faktum att ishockeyn genom åren både sportsligt och kommersiellt dominerats av NHL? Min studie visar att ishockeysporten är en spjutspets i amerikaniseringen och kommersialiseringen av nordisk sport samt att ishockeyns kommersialisering och professionalisering i någon form leder till en amerikanisering. Studien visar att företrädarna för den finska elitishockeyn haft stor autonomi präglat av förbundssplitting, vilket har sin förklaring i Finlands 1900-talshistoria. Denna självständighet har utgjort grund för den finska elitishockeyns snabba och häftiga utveckling efter andra världskriget. I jämförelse är Sverige präglat av konsensusorientering med Sveriges Riksidrottsförbund som centraladministration och paraplyorganisation för hela den svenska idrotten, även om Svenska Hockeyligan Ab på senare år fått allt större roll inom svensk ishockey. En slutsats är att Finlands högsta ishockeyserie kan anses vara en hybrid mellan den amerikanska respektive europeiska sportmodellen. Sveriges högsta ishockeyserie är å andra sidan närmare sammanlänkad med den europeiska sportmodellen, även om det finns stora kommersiella intressen inom svensk elitishockey.
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| 6. |
- Bäckström, Lars
(författare)
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Rätten till mineral : en studie om befogenheter och legala inskränkningar i äganderätten till fastighetens beståndsdelar
- 2012
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Since long, Swedish land owners has been forced to accept that their land is claimed for mining activities. The utilization has taken place in accordance with different laws and legal rules. Also the current Minerals Act expresses a right for third parties to assimilate minerals from other people's property. The question of who owns the mineral prior the utilization is however not answered by the Minerals Act or by any other statute. In addition to being principally interesting, the ownership issue is also of practical importance, for instance regarding the right to exploit minerals covered by the Minerals Act for household use, or the right to exploit unregulated mineral as well as in future assessments regarding e.g. mineral compensation. In addition to the principal question of ownership, the Minerals Act also gives rise to a number of other issues that affect the land owner's right in relation to the extraction of minerals on the property. The main purpose of this study has thus been to identify who, if any, can be regarded as the principal owner of the elements of earth that contains minerals under Swedish law. To do this it has been necessary to define the concept of ownership in the property context. Furthermore, the study also contains an investigation regarding whether the minerals in the earth is to be considered a part of the property, and if the property ownership entails a principal right (power) for the owner to utilize minerals that may exist underground. The right with which third parties can reside on private land and there perform the preliminary studies that may be required to obtain exploration permit is also examined, as well as the conditions for – and the powers that comes with – permit and concession in accordance with the Minerals Act. The results of the study confirm that the ownership of property in Sweden is negatively determined and that all powers relating to the property therefore is due to the owner, unless law, custom, tradition or other source of law states otherwise. The results of the study also indicate that the mineral in the ground are to be considered a part of the property; the landowner is therefore in principle its owner and the function of the Minerals Act is that of a legal constraint. It is also concluded that it is possible to perform a large part of the necessary preliminary investigations with support of the Right of Common (Swe: Allemansrätten).
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| 7. |
- Christiernsson, Anna
(författare)
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Skyddet av biologisk mångfald vid jakt : en studie om rättens förhållande till komplexa och dynamiska ekosystem tillämpat på uttag av viltarter
- 2008
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Biological diversity, or the variety of genes, species and ecosystem, is fundamental to all life on Earth. The conservation of biodiversity is consequently recognized both in national and international law as one of the prerequisites for achieving a sustainable development. However, the decrease in biodiversity is continuing, at all levels. There may be several reasons for why the law has not been successful in preserving biodiversity. One hypothesis for the failures is the lack of consistency between ecological and legal criteria, in particular regarding the incorporation of legal criteria relating to the complex and dynamic characteristics of ecosystems. Biodiversity is ruled by the laws of nature and only humans can be ruled by legislation. The laws regulating human behaviour that in one or another way affects biodiversity, must therefore be developed with consideration to the rules of nature, if the goal is to be achieved. One activity with potential and factual effect on diversity is hunting. The purpose of this study is to analyze whether the legislation on hunting and management of wildlife populations is developed with respect to ecological criteria necessary for achieving the goal of conserving biodiversity. Both national and EC legislation on hunting and management of wildlife populations have been included in the analysis. The result of the analysis shows that there are considerable differences between legal and ecological criteria. The legislation is mainly concerned with the use and protection of single species. When limits for hunting are determined, criteria relating to the targeted species are generally used. However, even on the species-level there are inconsistencies between legal and ecological criteria. E.g. there is a lack of legally binding obligations to protect species during their breeding- and hibernation periods and to preserve genetic diversity within species. On the ecosystem-level the lack of criteria in consistency is even more profound. Legal obligations to preserve or to consider interspecies relations, ecosystem functions and other relationships between the species and the ecosystem are almost non-existing. A broader perspective is found in the Environmental Code with its general rules of consideration and the goal to preserve biodiversity. The Environmental Code therefore, in principle, has an important function in forcing decision making towards an increased ecosystem approach. However, as the Code lacks efficient instruments for control and enforcement related to hunting specifically, the Code has no essential impact on decision on hunting in practice. In addition, the analysis shows that there are considerable differences between national law and EC-law. Since EC-law is binding on its member states there are numerous situations where national hunting law must be changed. Since legal criteria in EC-law generally are more in consistence with ecological criteria a more efficient implementation of EC-law is motivated from a goal fulfillment perspective as well. There are several ways in which the law needs to be developed in order to achieve the goal to preserve biodiversity. The analysis in this licentiate thesis will serve as a starting point for a discussion on how to develop such instruments and legal systems.
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| 8. |
- Ewing, Thomas, 1958
(författare)
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Indirect Exploitation of Intellectual Property Rights By Corporations and Investors: IP Privateering & Modern Letters of Marque & Reprisal
- 2011
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Competitive pressures and rent-seeking behaviors have motivated companies and investors to develop indirect techniques for beneficially exploiting third-party intellectual property rights (IPRs) that qualitatively depart from the slate of direct exploitation tools whose usage has been honed during the past 30 years of the pro-patent era. Companies have increasingly realized that they do not need to create IPRs themselves to exploit them beneficially, which has been the conventional usage pattern. Among other things, because of a growing IPR market, companies can exploit IPRs beyond those arising from their own research and development (R&D) activities; they can simply purchase IPRs previously obtained by others. Similarly, a company defending itself in an IPR litigation may bring counterclaims against the plaintiff using not only its own IPRs but also market-acquired IPRs. These third-party purchases can be very helpful when the company holds no pertinent IPRs of its own. In a further development to this indirection trend, which is the subject of this thesis, companies have further realized that not only do they not need to create IPRs in order to exploit them beneficially, companies have also realized that they do not even need to own IPRs in order to consequently benefit from their exploitation by others. This phenomenon is labeled here as “IP privateering” because of its similarities to a method of waging war on the high seas that was banned by international treaty some 150 years ago.This thesis comprises a descriptive portion followed by a normative portion. After recounting the increasing IPR competition and rent seeking of the past 30 years, the descriptive portion identifies IP privateering as a strategy among the set of IPR litigations and licensing assertions. This behavior is classified as a specie of aggressive non-practicing entities (NPEs), with the distinction being that an aggressive NPE has no sponsor and is solely motivated by maximizing revenue from IPR assertions while an IP privateer has a sponsor who seeks consequential benefits from IPR assertions against specific target companies. The parameters of this newly identified strategy are probed using a variety of methods. Because of the sponsor’s needs to keep this strategy secret, the strategy has likely spread slowly among a small set of operating companies. The apparent evolution of this indirect IPR exploitation strategy is traced among these companies. Techniques for uncovering hidden information about NPEs are discussed and employed as tools for locating IP privateering cases among the aggressive NPEs. The limitations of this method for discovering sponsors are discussed. Electronic detection of indirect IPR exploitation is also discussed along with some highly granular results. Possibilities for future methodological developments are discussed, and it is also noted that specific government agencies, such as the Securities and Exchange Commission (SEC) and the Antitrust Division of the US Department of Justice (DOJ), have at their disposal tools that are not available to the academic community that could be used to gauge the breadth and depth of IP privateering, especially among the population of investors, and for curtailing the behavior where it is clearly illegal. A typology for IP privateering is provided that identifies the key variables associated with this strategy. Examples of privateering, both actual and hypothetical are also discussed. The identified privateering scenarios, while small in number, have amounted to well over $3 billion USD in rent collections and have possibly saved sponsoring companies an order of magnitude more in avoided revenue losses. Limitations on the strategy are explored by examining the negative consequences that could arise for the privateering sponsor. The risk of losing business reputation is discussed along with the various counterclaims that a target might potentially bring against a sponsor discovered in litigation. Corporate formalisms and lack of public disclosure regarding corporate ownership and control are discussed as tools that may prohibit targets from even being aware of IP privateering so that they could formulate counterclaims. The descriptive section discusses the infrastructure that supports privateering and concludes with a discussion of how a possible patent oversupply may facilitate this strategy. The normative portion observes that existing law may possibly be used to curtail anticompetitive and market manipulative privateering but further observes that effective curtailment may require the intervention of the SEC as well as the DOJ’s Antitrust Division, as private actors may be unable to defend themselves adequately. A review of those forms of privateering that are not clearly anticompetitive or market manipulative concludes that they will likely continue in the short-to-medium term and may require the intervention of the legislator if their curtailment is desired. The social utility of these legal forms of privateering is examined from various points of view including corporate, SME, investor, and inventor. Further questions are posed regarding IP privateering and aggressive NPEs (observing that both actors are likely supported financially by participants operating in the investment capital market), the need for ownership transparency in the innovation system, and whether the legislator should more explicitly design an innovation system that includes boundaries for various IPR strategies. The thesis concludes with an outline for further analysis and the additional tools that may need to be developed to support further studies.
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| 9. |
- Forsbacka, Kristina
(författare)
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Climate Finance and the Point of Green Bonds
- 2021
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The emergence of green bonds in 2008 has been perceived as an important means to move towards green and sustainable investments, and the green and sustainable bond markets have also grown exponentially. The purpose of my thesis is to analyse the green bond instrument and the role that it plays at climate finance. Notably, the role of the green bond and climate finance has changed over time. The Paris Agreement from 2015 was the first climate agreement to address the finance sector, and the sustainable finance markets are now moving forward at a swift pace, with new and innovative products developing and rewarding green and sustainable investments. The essence of the research is threefold. Firstly, an analysis based on an empirical study and analysis of the terms and conditions of the contracts between issuers and investors regulating green bonds on the Nordic market. Secondly, an analysis of the new innovative bond instruments – transition bonds and sustainability-linked bonds – following the green bond that have emerged starting in 2019. Thirdly, the green bond instrument is analysed in its historical context, describing the role of carbon pricing and comparing the green bond instrument to experience from early project-based climate finance, the Clean Development Mechanism (CDM). To conclude, an analysis is provided of the green bond instrument and the role that it plays at the transformation to a climate-resilient and sustainable society. The perspective in the analysis and the discussion is normative and forward looking (“de lege ferenda”), based on experience – “lessons learned” – from the development of early climate finance and the development that the green and sustainable bond market has undergone. The ultimate purpose is to analyse the role the of the green bond at climate finance. My analysis addresses the interplay between coercive and voluntary regulation of the green bond instrument. The theory and findings of the thesis are that flexibility should be provided to market participants to allow for the development of new innovative instruments, based on the tools and infrastructure developed at climate finance and green and sustainable bonds. Legal regulation should focus on information and disclosure of climate-related and sustainability risks, and providing clarification and codification of definitions and standards for this purpose. The tools and infrastructure created for green bonds, and further developed for other emerging innovative bonds, could be used to provide transparency at sustainability at all finance. As climate-related and sustainability risks are disclosed and addressed properly is provided and fiduciary duties are developed, the financial market can move from rewarding “green”, to penalising “brown” investments. When “green” is the new normal there will be no need for a specific green bond instrument. The point of green bonds is being part of this journey – not the solution.
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| 10. |
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