| 1. |
- Westberg, Björn, 1942-, et al.
(författare)
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Deductions in EU VAT law
- 2012
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Ingår i: The future of indirect taxation. - Alphen aan den Rijn : Wolters Kluwer. - 9789041137975 - 9041137971 ; , s. 639-650
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Bokkapitel (refereegranskat)
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| 2. |
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| 3. |
- Braunerhjelm, Pontus, 1953-, et al.
(författare)
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Rädda våra företagare nu!
- 2020
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Ingår i: Dagens Juridik. - Stockholm : Blendow Publishing AB. ; 6 maj
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Annan publikation (populärvet., debatt m.m.)
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| 4. |
- Israelsson, Magnus, 1967-, et al.
(författare)
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European laws on compulsory commitment to care of persons suffering from substance use disorders or misuse problems – a comparative review from a human and civil rights perspective
- 2015
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Ingår i: Substance Abuse Treatment, Prevention, and Policy. - London, United Kingdom : Springer Science and Business Media LLC. - 1747-597X. ; 10, s. 1-12
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Tidskriftsartikel (refereegranskat)abstract
- BackgroundLaws on compulsory commitment to care (CCC) in mental health, social and criminal legislation for adult persons with alcohol and/or drug dependence or misuse problems are constructed to address different scenarios related to substance use disorders. This study examines how such CCC laws in European states vary in terms of legal rights, formal orders of decision and criteria for involuntary admission, and assesses whether three legal frameworks (criminal, mental and social law) equally well ensure human and civil rights.MethodsThirty-nine laws, from 38 countries, were analysed. Respondents replied in web-based questionnaires concerning a) legal rights afforded the persons with substance use problems during commitment proceedings, b) sources of formal application, c) instances for decision on admission, and d) whether or not 36 different criteria could function as grounds for decisions on CCC according to the law in question. Analysis of a-c were conducted in bivariate cross-tabulations. The 36 criteria for admission were sorted in criteria groups based on principal component analysis (PCA). To investigate whether legal rights, decision-making authorities or legal criteria may discriminate between types of law on CCC, discriminant analyses (DA) were conducted.ResultsThere are few differences between the three types of law on CCC concerning legal rights afforded the individual. However, proper safeguards of the rights against unlawful detention seem still to be lacking in some CCC laws, regardless type of law. Courts are the decision-making body in 80 % of the laws, but this varies clearly between law types. Criteria for CCC also differ between types of law, i.e. concerning who should be treated: dependent offenders, persons with substance use problems with acting out or aggressive behaviors, or other vulnerable persons with alcohol or drug problems.ConclusionThe study raises questions concerning whether various European CCC laws in relation to substance use disorder or misuse problems comply with international ratified conventions concerning human and civil rights. This, however, applies to all three types of law, i.e. social, mental health and criminal legislation. The main differences between law types concern legal criteria, reflecting different national priorities on implicit ambitions of CCC – for correction, for prevention, or for support to those in greatest need of care.
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| 5. |
- Trenta, Cristina, Associate professor, docent, 1967-
(författare)
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VAT in peer-to-peer content distribution : towards a tax proposal for decentralized networks
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Peer-to-peer (P2P) is just the most prominent among a number of new technologies and social phenomena which allow easy searching, downloading, and sharing of resources online.P2P networks are increasingly becoming an important medium for the exchange of digital information, in both legitimate and illegitimate scenarios. New business models are prefigured, pioneered, and fostered by early adopters and innovative companies, but the disruptive, personal, many-to-many model P2P enables has largely framed it also as a threat to the media and content industries as a whole. All digital or digitizable media products, software, films and music in particular, whose distribution models have been overlaid by the new, different and largely unorthodox technologically-driven social dynamics of large-scale sharing face an unprecedented challenge, an interesting opportunity, and the risk of legal double-standards. Taxation is a particularly critical element, with vast repercussions on the development of a mature, profitable market.But do P2P transactions fall within the field of consumption taxation? Should they? Will they in the foreseeable future? What benefits businesses enterprises, the international community, the EU and national tax authorities might achieve by considering them fully integrated with the different VAT systems? What fiscal, and hence economic, consequences might result from classifying a file-sharing operation as liable of consumption taxation for all players involved? Would this create a new market and foster economic growth?The status quo for digital and media supplies using P2P technologies will be analyzed in detail within the framing of an interdisciplinary approach. Challenges and opportunities will be assessed through the lenses of consumption taxation and copyright law, and measured against the two foundational powers of a state, the power to apply taxation and the power to punish unlawful action.P2P networks and technologies are going to play a critical role in the distribution of digital content. Whether as a convenient, alternative, economically-sound channel to distribute content through, or as a legal wasteland, remains to be seen. Hopefully, this book will help the conversation along
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