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  • Sayed, Mosa, 1975- (författare)
  • Islam och arvsrätt i det mångkulturella Sverige : En internationellt och jämförande studie
  • 2009
  • Ingår i: Impact: The Impact of Religion: Challenges for Society, Law and Democracy. - Uppsala : Iustus Förlag AB. - 978-91-7678-741-0
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • <p>Islam och arvsrätt i det mångkulturella Sverige. En internationellt privaträttslig och jämförande studie. Islam and Inheritance Law in Multicultural Sweden. A Study in Private International and Comparative law. Iustus Förlag AB, 421 pp. Uppsala 2009. ISSN 0282-2040, ISBN 978-91-7678-741-0.Immigration has meant that to a large extent Sweden’s population at present is heterogeneous as regards culture and religion. In this doctoral thesis the choice of law rules of Swedish private international law relating to inheritance are elucidated in the context of an intestate succession characterised by Islam, to be precise the Egyptian law of inheritance. The Egyptian rules are used as an example of a typical Islamic inheritance system. According to the Act (1937:81) on International Legal Relations Concerning Estate, the choice of law rule relating to inheritance is based on the principle of nationality. This principle means that suitable rules follow the law of the country where the deceased was a citizen at the time of death. Many people in Sweden are citizens of countries with an Islamic inheritance legal order. The Swedish international inheritance rules imply that in these cases the estate will be devolved in accordance with the rules in the country of citizenship, i.e. the Islamic regime. In this study the Swedish conflict rules are analysed in context of a multicultural Sweden. What is the function of succession rules based on religion in a non-Muslim society, where a significant proportion of the population identifies themselves with the Islamic law due to their religious views and affiliation? In what way can a multicultural perspective contribute to the interpretation and application of the international inheritance law regulations in Sweden?</p><p> </p><p>Mosa Sayed, Juridiska institutionen, Uppsala universitet, Box 512, S-751 20, Uppsala, Sweden.</p>
  • Ahlström, Christer (författare)
  • The status of multilateral export control regimes : An examination of legal and non-legal agreements in international co-operation
  • 1999
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • <p>This thesis deals with the phenomenon of states concluding international agreements that are, explicitly or impliedly, of a non-legal character. It is first of all argued that states have the option under international law to conclude legally binding agreements or agreements that lack this quality. Subsequently, the thesis addresses the question of how to differentiate a legally binding transaction from a non-legal one. By means of an analysis of the substantive elements of treaties and unilateral declarations it is found that the distinction primarily relates to the subjective intention of the representatives concluding the agreement or making the declaration. Relating this subjective substantive element to the manifestly informal character of the concept of treaty and thenotion of unilateral declaration, i.e., the general lack of mandatory requirements as to the form of a valid transaction, it is concluded that an objective determination of the status of an ambiguous international transactionis often problematic. The question of the material differences between legally binding international agreements and non-legal agreements is also assessed. It is argued that there are substantial and important differences, and,consequently, that it is important to maintain the distinction.</p> <p>The theoretical observations made in relation to the phenomenon of non-legal agreements are also related to a defined empirical material-i.e., five multilateral export control regimes on the non-proliferation of weapons ofmass destruction. The analysis of the status of the foundational documents of these regimes largely corroborates the theoretical observations made as to the problems of determining the formal status of an ambiguous international agreement. The tentative conclusions drawn as to the status of the export control regimes under international law are subsequently related to a discussion of the domestic implementation of the regimes in one country. This study corroborates the finding that the foundational documents of the multilateral export control regimes are of a non-legal character.</p>
  • Aldestam, Mona, 1968- (författare)
  • EC State aid rules An analysis of the selectivity criterion
  • 2005
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • <p>The application of Art. 87(1) EC to taxes above all is connected to the application of the derogation method, which appears to be part of the selectivity criterion. This dissertation examines the application of the derogation method and the assessment of the selectivity criterion applied to taxes, primarily <em>de lege lata</em>, but also <em>de lege ferenda</em>. It begins with an analysis of the relationship among the criteria of Article 87(1) EC and continues with an analysis of the relationship between the derogation method and the assessment of the selectivity criterion applied to taxes. Several scholars have criticised the application of the derogation method because of the difficulty of identifying a derogation and of establishing the benchmark against which the derogation should be assessed. In this dissertation both the benchmark and the establishment of a derogation is analysed, partly with reference to the tax expenditure debate that occurred in the subject area of international taxation during the 1970s and 1980s. The selectivity criterion applied to taxes contains an assessment of justification, whereby the selective nature of a measure can be justified on the basis of the nature or general scheme of the system: Therfore the meaning and implications of this assessment are also examined. After all these issues have been examined <em>de lege lata</em>, the extents to which the application of the derogation method and the assessment of the selectivity criterion follow a logical system are discussed and recommendations for eliminating the identified deficiences are put forward.</p>
  • Alexius Borgström, Katarina, 1967- (författare)
  • JO och tjänstemännen : En laghistorisk studie
  • 2003. - 500
  • Bok (övrigt vetenskapligt)abstract
    • <p>The purpose of this project is to study the Swedish Parliamentary Ombudsman Institution (JO) and its supervision of civil servants in the 20<sup>th</sup> century. Liability for misuse of office, the obedience obligation and the shaping of the principle of independence will also be considered. The study proceeds from a jurisprudential framework and is based on a legal dogmatic approach, although statistical information and other materials from the social sciences are also included. The findings of the study are as follows. The abolition of criminal liability for misuse of office in the mid-1970s resulted in a termination of the relationship which originally existed between civil servants’ authority under the principle of independence on the one hand, and their liability for service irregularities on the other. As a result, this reform entailed a pervasive change in one of the mainstays of the Swedish administrative model. The change was however of marginal importance to the activities of the JO, since a small and extraordinary office cannot effectively enforce legality and civil rights within a large public sector by initiating proceedings and demanding liability for committed errors. During the latter part of the 20<sup>th</sup> century, the JO thus evolved from having been a prosecutor who ensured that civil servants did not neglect their official duties into serving as a source of preventive guidance for government and municipal agencies. The question of how congruence is to be achieved between the civil servants’ liability for service irregularities and the powers of public authority is however, given the findings of this study, still largely unanswered.</p>
  • Alhager, Magnus (författare)
  • Dispens från inkomstskatt
  • 1999
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • <p>This dissertation is a study of <em>special exemption rules</em> in Swedish tax law. These rules are formulated as exeptions to the general rules of taxation, providing relief from tax liability in specific cases. It is a fundamental principle of Swedish law that the power of taxation - as well as other forms of public power - be exercised in accordance with the law, which in this context means duly enacted <em>legislation</em> by the component organ of state. The power to grant exemption from taxation must therefore also be exercised in accordance with duly enacted statutes and/or other rules.</p> <p>However, special exemption differs from other exeptions provided by rules in tax legislation. Application for special exemption is lodged at a special administrative body (the Special Exemption Board). Special exemption does not constitute any part of the annual assessment of the taxpayer. Furthermore, the application is dealt with under a special procedure for this purpose.</p> <p>This dissertation provides a review of the legal rules governing the treatment of special exemption in the field of income taxation. Attention focuses on aspects of <em>legal certainty</em> and <em>efficiency</em> in the administration of special exemption applications.</p> <p>The present study aims to examine one of the least explored areas of tax law. This study also discusses the particular problems of legal interpretation in the absence of <em>judicial</em> precedents (of the administrative courts) to which one can refer in other areas of income tax law.</p> <p>This study shows that the concept of special exemption is unsatisfactory as an instrument of relief from tax liability, both from the point of view of legal certainty and of efficiency in administration. The conclusion then, is that <em>de lege ferenda</em> rules of special exemption should be abolished and replaced by ordinary rules within theincome tax system.</p>
  • Andersson, Torbjörn (författare)
  • Rättsskyddsprincipen : EG-rätt och nationell sanktions- och processrätt ur ett svenskt civilprocessuellt perspektiv
  • 1997
  • Bok (populärvet., debatt m.m.)abstract
    • <p>Genom Sveriges medlemskap i EU har den svenska rättsordningen blivit föremål för partiella, men fundamentala, förändringar. Några år efter anslutningen har förändringarna börjat märkas i den praktiska juridiska verksamheten. Individer och företag uppmärksammar i allt högre utsträckning att EG-rättsliga regler har betydelse för dem. Det blir allt vanligare att Svenska domstolar ställs inför att tillämpa EG-regler. I boken behandlar författaren mötet mellan EG-rätt och nationell sanktions och processrätt vid domstolar i medlemsstaterna. Det perspektiv som anläggs är den svenska civilprocessens. EG-domstolen har under en knapp trettioårsperiod utvecklat rättsskyddsprincipen i syfte att ge EG-rätten praktisk verkan i medlemsstaterna. Rättsskyddsprincipen styr i hög grad den nationella processen då EG-regler tillämpas. Principen har t.ex. betydelse vid bedömning av skadeståndsfrågor, interimistiska åtgärder samt preklusions- och preskriptionsfrister. Boken innehåller en genomgång av EG-domstolens praxis med avseende på olika sanktionstyper och processregler. Vidare behandlas rättsskyddsprincipens betydelse på områden där det saknas praxis från EG-domstolen samt de problem principen föranleder. Författaren framhåller att de nationella domstolarnas roll och processens funktion förändras vid tillämpningen av EG-regler. Nya ändamål tillkommer och domstolarna tvingas inta ett nytt förhållningssätt till inhemska sanktions- och processregler. Boken avslutas med ett hanteringsschema, en strukturerad genomgång av frågor som aktualiseras vid tillämpningen av EG-rätt på nationell nivå.</p>
  • Asp, Petter (författare)
  • EG : S sanktionsrätt : ett straffrättsligt perspektiv : [a criminal law perspective]
  • 1998
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • <p>This is a thesis in criminal law that mainly deals with questions concerning EC law. This may appear a bit strange since the commonly accepted view is that the EC lacks competence in the field of criminal law. Whether the popular opinion is correct depends, however, on what you mean by words such as "criminal law" and "punishment". It is clear that EC law affects national criminal law in various ways and that the EC has competence with regard to certain administrative sanctions which are hard to distinguish from traditional punishment. This thesis is devoted to these supranational sanctions.</p> <p>When it is said that a sanction is supranational (or belongs to EC law) this means that EC authorities have legislative competence, i.e. competence to enact the rule in question.</p> <p>Examples of supranatinal sanctions are the fines that are imposed for infringements of the competition rules and sanctions such as exclusion from aid-schemes, reduction of aid etc. The latter types of sanctions are used above all within the CAP.</p> <p>The overarching purpose of the study is to analyse EC law sanctions from a criminal law perspective. This purpose can be stated more concreely in the following way:</p> <p>(1) to put the EC sanctions in context. The first task has therefore been to describe the structural connections between EC law, national criminal law and supranational sanctions.</p> <p>(2) to analyse and evaluate the supranational sanctions from a criminal law perspective.</p> <p>(3) to analyse the relationship between punishment and other types of (administrative) sanctions.</p>
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