| 1. |
- Bellander, Henrik, 1978-
(författare)
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Rättegångskostnader : Om kostnadsbördan i dispositiva tvistemål
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Rättegångskostnader – Costs in Civil ProcedureThe rules on costs in Chapter 18 of the Swedish Code of Legal Procedure (Sw: Rättegångsbalken) have an impact on several procedural questions but have rarely been thoroughly discussed in legal practice or theory since their adoption in 1942. On the other hand, since the Code was adopted civil procecedure scholars have considerably focused on the development and changes in society and how they affect civil procedure.This thesis aims at examining both these lines of development. The impact of the theoretical discussions during the 20th century is critically addressed, with special attention to cost-related questions, and the application of rules on costs in some current and actual situations are examined and evaluated from a pragmatic perspective.The inquiry shows that costs have been of indirect relevance for the theoretical discussion in procedural law and that this theoretical development in turn has had effects on cost rules. Changing views on civil procedure have led to altered framings of cost problems and to shifts in how the rules have been comprehended and applied. The inquiry covers questions on cost assessment and cost shifting between the parties, as well as problems connected to possibilities to spread costs and risk on legal representatives, funders and others.It is argued that a more compromising and pluralistic application of the rules combined with more explicit communication in cost issues between the parties and the court during early stages of the proceedings may facilitate and lead to more nuanced cost decisions without burdening the final stages of the proceedings with extensive legal argumentation.
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| 2. |
- Burmeister, Jari
(författare)
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Internprissättning och omkarakterisering : En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen
- 2016
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. The aim has also been to examine if the possibility to recharacterize cross-border transactions under the OECD Guidelines and Final Report is limited by domestic law, i.e. SAC’s case law or the Correction Rule when the Correction Rule is to be applied. The Correction Rule is the Swedish domestic arm’s length principle rule. A central methodological question is the value of OECD’s guidance as a legal source when the correction rule and tax treaties are to be applied, considering e.g. the principle of legality and the Vienna treaty convention and the fact that Sweden is a dualistic State, meaning that implementation of tax treaties into Swedish law by the Swedish congress is required.The conclusion is that the OECD’s guidance regarding recharacterization goes beyond the possibility provided for under domestic law. The OECD guidance regarding recharacterization adds something new other than what follows from the Correction Rule. To recharacterize transactions in accordance with OECDs non-binding guidelines, i.e. based on economic substance or that the transaction is irrational, goes according to the study beyond the scope of reasonable interpretations of the Correction Rule. This does not mean that transactions cannot be recharacterized under current Swedish law, but it means that the OECD guidance on recharacterization cannot be used. The legal option available to recharacterize transactions when the Correction Rule is tested is the corresponding review of taxation on the basis of transactions true import made under SAC’s case law. The practices and methodical review to be applied is that for Case law when civil law classification has been crucial in taxation and Economic concepts that do not find any determination in legal rules. Tax treaties cannot extend taxation by recharacterization in the situation that this cannot be done under Swedish domestic law or in the situation that there are no clear answers in domestic law.The study also presents comments de lege ferenda regarding the appropriateness of allowing the OECD guidance on recharacterization to form the basis for new legislation in Sweden and the need to review the Correction Rule. It also asks the question if the new guidance is compatible with the arm’s length principle in Article 9 in the OECD Model Convention. Finally, the study also comments the need for OECD to analyze the effects for companies and authorities that transactions, although properly labelled with contract and civil law, they can be recharacterized due to OECDs far reaching new guidance.
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| 3. |
- Ek, Mikael, 1987-
(författare)
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Leveranser och unionsinterna förvärv i mervärdesskatterätten
- 2019
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Leveranser och unionsinterna förvärv i mervärdesskatterätten – Supplies and Intra-Union Acquisitions of Goods under VATThe objective of this thesis is to analyze the VAT rules regarding supplies and intra-union acquisitions of goods based on the notion that a purpose of harmonized VAT is to further the internal market. This objective originates from the tension that has been created between the two mentioned transaction types, where a transaction involving goods is treated one way if it is carried out domestically and another if it is done in a cross-border context.How transactions are classified determine different obligations for the taxable person that carries them out. Among other things, it affects the place of supply and thus which member state that has the right to tax the transaction. It also affects which kind of administrative obligations the taxable person has and where he or she needs to fulfill them.Since the idea of the internal market within the EU is to create an area without internal frontiers where free movement of goods (among other things) is ensured, it can be questioned if a harmonized system that treats cross-border supplies differently from domestic supplies fully improves the function of the internal market.To answer that question, it is necessary to study how supplies and intra-union acquisitions of goods are treated within the VAT system, both regarding the classification of the transactions and the consequences the classification result in. Further, it is also required to compare the findings regarding the VAT treatment of said rules with various benchmarks concerning how VAT rules should be constructed in light of the purpose to further the internal market.By conducting a study based on these parameters, it is possible to shed some light on a topic that has been intensely discussed on a European level during the last decade, namely how the VAT treatment of goods should be in the definitive VAT system.
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| 4. |
- Hellborg, Sabina, 1985-
(författare)
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Diskrimineringsansvar : En civilrättslig undersökning av förutsättningarna för ansvar och ersättning vid diskriminering
- 2018
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This doctoral thesis examines liability for discrimination under Swedish private law. According to chapter 5, section 1 of the Swedish Discrimination Act (diskrimineringslagen) compensation shall be paid by natural or legal persons who violate the prohibitions of discrimination that are established in the act. The purpose of the compensation is not only to compensate the person discriminated against for the violation of the right to equal treatment, but also to prevent further discrimination.The thesis examines two main questions: (i) what preconditions need to be fulfilled in order to establish liability for discrimination? and (ii) what circumstances affect the amount of compensation? An overarching aim of the thesis is to create an understanding of the characteristic problems and questions that occur when handling discrimination-related questions in a private law context. Consideration is taken to the EU law background and the aim, articulated in EU directives, to achieve effective, proportionate and dissuasive remedies for breaches of the principle of equal treatment.The research focuses on the prohibitions applicable in the working life and regarding goods, services and housing. It includes detailed analyses of the prohibitions against direct discrimination, indirect discrimination, inadequate accessibility, harassment and sexual harassment. The analyses deal with questions concerning the subjective motives of the discriminating party, problematic aspects considering the burden of proof as well as the exceptions from the prohibitions. Circumstances affecting the amount of compensation are analysed considering the character of the discriminating behaviour and its effects. Certain aspects attributable to the preventive function of the damages are examined, as well as how they have been decisive in the court judgements.
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| 5. |
- Johansson, Caroline, 1982-
(författare)
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Tjänstepensionen möter EU-rätten : Om relationen mellan svenska kollektivavtal och den inre marknaden
- 2018
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The occupational pension constitutes an important part of the total pension for most employees in Sweden. The large part of the occupational pension plans are decided through collective agreement on confederate level and the social partners are given a large scope regarding contributions, requirements and administration. The main focus of the thesis regards the relation between the Swedish collectively bargained, occupational pension and EU internal market law. The aim is to describe how they interrelate and identify tensions between the two. Before that, the Swedish occupational pension is examined. First, a historical account is given regarding both the occupational and the public pension. Thereafter, the occupational pension’s modern structure is analysed, set out from the pension plan for white collar workers in the private sector. The occupational pension then serves as the basis for the analysis of the EU internal market law. This part contains one chapter on competition law and collective agreements, one chapter on the free movement of financial services and one chapter on the free movement of workers and occupational pension rights. To conclude, the thesis connects to overarching questions regarding the scope for different welfare solutions within the EU.
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| 6. |
- Lewander, Anna, 1986-
(författare)
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Den skatterättsliga gränsdragningen mellan ränta och utdelning : Klassificering på gränsen mellan skatterätten och redovisningsrätten
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Den skatterättsliga gränsdragningen mellan ränta och utdelning – How to classify and draw a distinction between interest and dividend for tax purposesThe purpose of this thesis is to analyse the question of how to classify and distinguish between interest and dividend for tax purposes in the hand of the issuer of a hybrid instrument.The question originates in the borderland of tax and accounting law and the aim is further to study how tax and accounting law interact in this area. The question of how to classify and distinguish between interest and dividend for tax purposes is of great importance for the issuing company of a hybrid instrument since interest is deductible; whereas dividends are not.However, in Swedish tax law there are no definitions or rules specifying how to make the classification. The question is decided by case law. Unfortunately, case law is not uniform and it is difficult to foresee the actual tax consequences. However, in accounting law, there are definitions of debt and equity based on the economic substance of the conditions of a financial instrument, and there are certain methods for classification of hybrid instruments. It is important to recognize that tax and accounting law in some respects have different aims and are designed to achieve different goals. At the same time, both tax and accounting law operate in the same economic reality. In this context, there seems to be a tension between the two different areas.This tension or relation between tax and accounting law could be used to facilitate the classification and address the question of how to distinguish between interest and dividend for tax purposes. A possible way to go is to design separate tax definitions based on economic substance and conceptions in accounting law.
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| 7. |
- Romby, Anna, 1985-
(författare)
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Underskott i aktiebolag : En skatterättslig studie av förlust- och resultatutjämning i ljuset av svensk rätt och EU-rätten
- 2015
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Underskott i aktiebolag. Losses of Limited Liability Companies.The general subject of this thesis is the tax treatment of losses incurred in limited liability companies (aktiebolag) in light of Swedish law and European law. The purpose of the thesis is to critically study the possibility for companies to equalize losses from a Swedish and EU law perspective. With regards to equalization of losses, two different aspects are referred to. The first aspect is the offset of losses over a period of time, which aims at established losses incurred by a company for one taxable year being set off against profits arising from the company for another year. The other aspect is equalization between different taxable entities, which refers to the possibility to equalize losses within a group of companies. As a consequence of the principal solutions adopted regarding equalization of losses, the question is raised whether the possibilities provided should be limited in any way. The question of limitations refers to special restrictions for established lossesin certain situations, in particular when there has been a change in ownership or incase of a merger. One consequence of permitting the utilization of losses is that the opportunities can give rise to abuse. The risk of abuse has affected the development of limitation rules. Possibilities for equalization of losses are essential components of an efficient tax system. How these possibilities are designed is dependent on the importance imposed on the different fundamental principles. Furthermore, now there is an EU legal context which did not exist when the Swedish rules were originally introduced. The EU law should be given greater importance than has been the case in Sweden so far. The risk of abuse may also be important in a critical analysis of the system, but this risk should not overshadow all other purposes. It is significant that the system of utilization of losses fulfills its objectives and that not all efforts are focused on the prevention of abuse or on discussing what Sweden must allow with respect to the EU law. Instead the focus should be shifted to the issue of which situations should be covered by the possibilities to utilize losses.Anna Romby, Juridiska institutionen, Uppsala universitet, Box 512, S–751 20 Uppsala
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| 8. |
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| 9. |
- Walleng, Kajsa, 1980-
(författare)
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Att leva som sambo : En civilrättslig studie av det rättsliga skyddet för sambor och om det är i takt med sin tid
- 2015
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- During the past few decades, unmarried cohabitation has become an increasinglycommon and increasingly socially acceptable form of cohabitation. But is the legalprotection for cohabitants in pace with its time? Does the legal protection correspondto different cohabitants’ needs, and wishes, for economic legal protection incases where the cohabitation is dissolved? The aim of the thesis is to examine thesequestions.The Swedish Cohabitees Act provides basic protection for all couples classifiedas cohabitants under the Act. However, the protection provided by the Act is complementedby the general laws of property. In addition, cohabitants have the opportunityto expand the legal protection for each other by, for example, entering intocontracts, drawing up wills, or taking out a life insurance which stipulates the othercohabitant as beneficiary. Different laws, principles and agreements can, thus, be ofsignificance for how the economic situation turns out for each of the cohabitants incases where the cohabitation is dissolved.The thesis contains a comprehensive empirical study that was carried out in 2010in cooperation with Statistics Sweden (SCB). The study includes questions such as:What is the knowledge and opinion of the general public in relation to the legalprotection for cohabitants? How do cohabitants consider their relationship and howextensive is their economic partnership? Do cohabitants extend the legal protectionfor each other on their own and how do they perceive the issue of marriage? In thethesis, the results of the study are considered against the legal protection that affects– or can affect – cohabitants in cases where the cohabitation is dissolved.Overall, the empirical study shows that there is a gap between the law and theneeds of cohabitants, due to the extent of cohabitants’ social and economic partnership,but also due to the fact that cohabitants rarely extend the legal protection foreach other on their own – even though many cohabitants have needs, and wishes, forextended legal protection in cases where the cohabitation is dissolved by separationor death. In the final chapter various solutions for making the existing legal protectionfor cohabitants more in pace with its time are discussed.
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| 10. |
- Alopaeus, Tea, et al.
(författare)
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Med de nya svenska klimatmålen i sikte : Gapanalys samt strategier och förutsättningar för att nå etappmålen 2030 med utblick mot 2045
- 2017
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Under våren 2017 presenterade Naturvårdsverket scenarier för hur växthusgasutsläppen i Sverige skulle kunna utvecklas till 2035. Sedan Naturvårdsverket presenterade scenarierna har ett nytt klimatpolitiskt ramverk för Sverige beslutats av riksdagen med nya klimatmål till 2030, 2040 och 2045. Regeringen har även presenterat ett antal nya styrmedel i budgetpropositionen.Naturvårdsverket ska inom miljömålssystemet löpande och strategiskt analysera och utvärdera styrmedel och åtgärder. Naturvårdsverket har mellan maj och november 2017 gjort en första uppföljning mot de nya klimatmålen. I denna rapport presenteras hur beslutade och planerade styrmedel kan komma att falla ut givet olika antagande. En översiktlig analys av styrmedel görs också.Arbetsgruppens sammansättning har varierat över tid. Sammantaget har följande personer på Naturvårdsverket deltagit i arbetsgruppen: Tea Alopaeus (projektledare), Björn Boström, Mats Björsell, Martin Boije, Joanna Dickinson, Dag Henning, Daniel Engström Stenson, Eva Jernbäcker (projektledare till september), Julien Morel, Miriam Münnich Vass, Karl-Anders Stigzelius, Ulrika Svensson, Per Wollin.Stockholm 29 november 2017Björn RisingerGeneraldirektör
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