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- Kristoffersson, Eleonor, 1972-
(författare)
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Automated Decision-Making in Swedish Tax Law and the GDPR
- 2021
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Ingår i: WCLF Tax und IP Gesprächsband 2019 : Immaterielle Werte als zentrale Komponente internationaler Steuerstrategien. - Wiesbaden : Springer. - 9783658320720 ; , s. 9-21
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Sweden started applyingautomated decision-making in many fields of tax lawalready inthe late 1970 s. Decisions on tax deductions, social security contributions, value added tax (VAT) and excise duties are made automatically based on a tax return if itisfiledtimely and correctly. Since 1994, also routine decisions on income tax returns are automated.
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- Hoffmann, Jeanna, 1970-
(författare)
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Tvångsvård av gravida missbrukare till skydd för fostret
- 2023
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Researchers have pointed out the association between exposure to alcohol during pregnancy and damage to the foetus. The offspring show an increased perinatal mortality and morbidity rate. Other substances may also cause foetal damage but without any typical adverse effects. Over the years, the issue of widening the scope of the Swedish Substance Abuse Act (LVM) to encompass a protection of the foetus has been discussed. A change in law raises many questions including the conflict of interest between woman and foetus.The purpose of the thesis is twofold. Firstly, to investigate how LVM is interpreted and applied when a pregnant woman is considered for coercieve care and if there is reason to clarify the law's application. Secondly, to discuss the appropriateness of an extension to include explicit protection of the foetus taking into account the handling of the foetus in historical legislation.The legal dogmatic method is used to analyse LVM and its practical application is investigated by analysing case law from county administrative courts.A legal dogmatic approach is also used to look in to the handling of the foetus on decisive points in public administrative law, penal law, civil law, international and constitutional law. A review of the historical law-making is performed to see if this may serve as a complementary way of understanding the conceptual development of the legal person.I find, that a change of LVM would not per se alter the idea of general legal capacity beginning at the moment of birth. A scrutiny of the law as well as the law in action does not prove that it is necessary to extend the coercive law to encompass a protection explicitly of the foetus as an independent ground for coercive measures.A future change of law should focus on optimal care for the pregnant woman, because this would be advantageous for the foetus as well.Based on the study results, I propose changes in existing law to optimize the care in cases of coercive measures.To this effect the content quality and duration of the care and an option for appealing not only of the decision of coercive measures as such but also of the care content should be elaborated further.
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