| 1. |
- Kristoffersson, Eleonor, 1972-
(författare)
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Value Added Tax as a Legal Transplant
- 2021
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Ingår i: Intertax. - : Wolters Kluwer. - 0165-2826 .- 1875-8347. ; 49:2, s. 186-197
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Tidskriftsartikel (refereegranskat)abstract
- In this article, Value Added Tax (VAT) is examined as a legal transplant. The legal transplants theory relies on the assumption that legal transplants are the primary driver behind legal change. In order to establish whether this is the case for VAT, the distribution of VAT across the world is examined. This spread, however, should be evaluated against the different legal VAT families that may be identified around the world in order to determine if the identity of the transplanted system remains. That said, VAT families vary over time, and there is no specified definition of different VAT families. The establishment of the relevance of studying VAT as a legal transplant may feasibly lead to a discussion on whether a legal transplant approach is appropriate for comparative research in VAT since such an approach entails a risk for too much emphasis on similarities. The fact that statutes appear to be similar does not necessarily mean that the law is the same due to various factors such as legal culture. However, with an awareness of the inadequacies of the legal transplants approach as a method for comparative studies, the approach may provide valuable insight into explaining the similarities and differences in VAT.
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| 2. |
- Mešić, Nedžad, 1983-
(författare)
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Framing solidarity in the unionisation of undocumented migrant workers
- 2017
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Ingår i: Reimagineering the nation. - Bern : Peter Lang Publishing Group. - 9783631715185 - 9783631715208 - 9783631715192 ; , s. 303-325
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Bokkapitel (refereegranskat)abstract
- This chapter explores the capacity of two Swedish trade union initiatives, SAC Syndicalists and LO-TCO centre, to extend solidarity to undocumented migrant workers. The author asks what solidarity linkages have been established since the shift of millennia and what obstacles encountered in forging solidarity between workers with strong versus weak legal status. He illuminates the emergence of a transformative form of solidarity, which may open for protection of new groups of disadvantaged workers.
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| 3. |
- Behrendt Jonsson, Britta, 1973-
(författare)
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The Solvency II Capital Requirement for Insurance Groups : On the Tension Between Regulatory Law and Company Law
- 2018
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Since 2016, supervision of insurance undertakings in the European Union has been based on the Solvency II legal Since 2016, supervision of insurance undertakings in the European Union has been based on the Solvency II legal framework. Insurance undertakings that are part of an insurance group must be sufficiently capitalized both at company level and at group level. For the calculation of the group solvency capital requirement, insurance groups are regarded as if they were a single economic entity, whereas company and insolvency law apply a legal entity perspective and focus on each single company that is part of a group. The underlying expectation that excess own funds within a group will be used to support a group undertaking in financial difficulties is not reflected by a corresponding legal obligation.This tension between regulatory and company law is discussed in the thesis. The rules on the calculation of the group solvency requirement and the eligibility of own funds at group level are analyzed against the background of German and Swedish company law and possible solutions to align the two areas of law are discussed de lege lata and de lege ferenda. Despite the full harmonization approach of the Solvency II Directive and the aim of reaching supervisory convergence throughout the EU, the study reveals differences in the application of Solvency II in Germany and Sweden.
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| 4. |
- Hiort af Ornäs Leijon, Lena, et al.
(författare)
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Skattesystemet : övningsbok
- 2022. - 2
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Denna övningsbok innehåller mer än 120 övningsuppgifter med svar som är utförligt kommenterade. Den hjälper användaren att ta steget från teori till tolkning och tillämpning. Den skapar förutsättningar för en fördjupad förståelse för och överblick över skattesystemets samtliga delar, såsom inkomstskatt, moms och punktskatter. I undervisnings- och inlärningssammanhang kan övningsboken kompletteras med Skattesystemet. Lärobok som följer samma disposition, samt Skattelagboken. På så sätt utgör den en del i ett komplett undervisningspaket i skatterätt. Förutom i undervisning kan boken användas av alla som i yrkes- eller privatliv kommer i kontakt med skatter och som vill fördjupa sina kunskaper om skattesystemet. Skattesystemet. Övningsbok bygger på sin uppskattade föregångare Övningar i skatterätt. Den andra upplagan utgör en uppdatering och en varsam omarbetning av den första upplagan.
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| 5. |
- Kellgren, Jan, professor, 1967-
(författare)
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National Legal Report Sweden
- 2011
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Ingår i: Yearbook for nordic tax research. 2011. - Köpenhamn : DJØF Forlag. - 9788757424249 ; , s. 97-107
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- The Nordic Tax Research Council was founded in 1973 by a treaty between Denmark, Finland, Norway, and Sweden. In 2003, Iceland joined the council. Members of the council - three members from each country - are professors in tax law and economics, as well as high ranked government officers. The main purpose of the council is to strengthen the cooperation between the member countries in the field of legal and economic tax research. Ever since its foundation, the council has based its activities on two main pillars: 1) arranging seminars for members of the council and for Nordic tax experts, and 2) supporting tax research through economic grants. Every year the council publishes a yearbook which includes a description of the work of the council, as well as the papers and reports presented and discussed on the yearly council seminars. The 2011 seminar was held in Copenhagen and addressed the topic: "The Taxation of Intangible property." The reports from each country were presented and supplemented with lectures given by excellent experts. This 2011 edition of the yearbook contains the general, as well as the national, economic and legal reports to the seminar. The 2011 yearbook also contains a chapter on 'tax news' from the Nordic countries and abstracts of Nordic tax dissertations from 2010. The book provides a comparative analysis of the Nordic countries and a principled evaluation of fiscal law, which is relevant to all countries dealing with global issues on fiscal law.
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| 6. |
- Lundstedt, Lydia
(författare)
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Jurisdiction and Choice of Law in Online Copyright Cases
- 2021
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Ingår i: The Routledge Handbook of EU Copyright Law. - London : Routledge. - 9780367436964 - 9780367741549 - 9781003156277 ; , s. 396-412
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Bokkapitel (refereegranskat)abstract
- The online exploitation of copyright-protected content frustrates its effective enforcement. This is because the global reach of the internet stands in stark contrast to the territoriality principle of international copyright law, whereby each State determines whether and the extent to which content is protected within its own territorial borders. When protected content is exploited online, it has the potential to infringe in every State where the content is accessible. This poses a challenge for private international law because its rules are based on localizing connecting factors within a geographical territory. These rules can be difficult to apply in an online copyright case because the infringement can be ubiquitous. This chapter describes how the European Union (EU) rules on jurisdiction and applicable law apply to online copyright infringement cases and analyzes whether the Court of Justice of the European Union’s (CJEU) interpretations of these rules fulfil the underlying objectives of private international law. Lastly, the chapter provides some perspectives for the future.
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| 7. |
- Parsa, Amin, 1985-, et al.
(författare)
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Legislative arts : interplays of art and law
- 2022
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Ingår i: Journal of Aesthetics & Culture. - Abingdon : Taylor & Francis. - 2000-4214. ; 14:1
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Tidskriftsartikel (refereegranskat)abstract
- The relation of law and art is conventionally understood through a disciplinary divide that presents art as an instrument of legal practice and scholarship or, alternatively, presents law as potential context for artistic engagement. Moving beyond disciplinary definitions, in this article we explore how art and law, as modes of ordering and action in the world, often overlap in their respective desires to engage existing material orders. Whereas law's claim of producing order appears self-evident, we try to highlight, through a concept of legislative arts, the often-overlooked similar function of artistic practices. At the heart of what we refer to as legislative arts are practices that aim to challenge law's claim of authority in ordering social life through tactical combinations of elements of art and law. In examining a set of examples that include the Tamms Year Ten campaign to close a super-max prison in the United States, the work of Forensic Architecture and practices of passport forgery, we aim to highlight the possibility of manifesting social orders beyond an exclusive reliance upon state laws. Pointing to the potentials of such legislative arts practices, this article suggests that the material ordering quality of artistic and legal practices can, and perhaps should, be weaponized for challenging and remaking the world of unjust state laws.
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| 8. |
- Schiratzki, Johanna, 1963-, et al.
(författare)
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Redress in Context : The Swedish Redress Scheme forhistorical abuse of children incare – re-introducing inquisitorial procedure?
- 2019
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Ingår i: Nordisk socialrättslig tidskrift. - Stockholm : Juridiska fakulteten, Stockholms universitet. - 2000-6500. ; :21-22, s. 97-118
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Tidskriftsartikel (refereegranskat)abstract
- Lag (2012:663) om ersättning på grund av övergrepp eller försummelser i samhällsvården av barn och unga i vissa fall tillkom för att ge ekonomisk ersättning till den som i samband med vården utsatts för övergrepp eller försummelser av allvarlig art när personen varit omhändertagen för samhällsvård, under tidsperioden den 1 januari 1920 till och med den 31 december 1980. En särskild nämnd, Ersättningsnämnden, inrättades för att under åren 2013–2016 pröva om en sökande var berättigad till schablonbeloppet om 250 000 kr. Den svenska processen har väckt uppmärksamhet bl.a. p.g.a. den stora andelen avslag och de komplexa kriterierna för ersättning. I artikeln presenteras resultaten från ett tvärvetenskapligt historiskt-rättsvetenskapligt forskningsprojekt: Gränserför upprättelse: välfärdsstatens historiska ansvar i upprättelseprocesser riktade till offer för vanvård i fosterhem och barnhem. I fokus är glappet mellan den politiska avsikten, att skapa ett rättssäkert system för en generös ersättning, och utfallet av den rättsliga processen, som innebar att majoriteten av de sökande nekades ersättning. Förklaringen, menar författarna, står åtminstone delvisatt finna i en sammanblandning av olika processformer och rättsprinciper. Detta kan relateras till en ojämn ansvarsfördelning mellan lagfarna ledamötermed expertis från allmän domstol respektive allmän förvaltningsdomstol.Framställningen tar avstamp i socialrättsligt reglerade förhållanden och spänner sedan över skadeståndsrätt, förvaltningsrätt, processrätt, barnrätt och mänskligarättigheter.
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| 9. |
- Sköld, Johanna, 1976-, et al.
(författare)
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Historical justice through redress schemes? : The practice of interpreting the law and physical child abuse in Sweden
- 2020
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Ingår i: Scandinavian Journal of History. - : Informa UK Limited. - 0346-8755 .- 1502-7716. ; 45:2, s. 178-201
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Tidskriftsartikel (refereegranskat)abstract
- The Swedish redress scheme intended for victims of historical child abuse in out-of-home care compensated only 46% of claimants who sought economic compensation for past harms. This article explores the reasons behind this comparatively low validation rate by investigating a) how the eligibility criteria of the Redress Act were evaluated by the Redress Board; and b) the justifications and underlying values used when applications were rejected with reference to the fact that reported abuse was not deemed to be sufficiently severe according to past standards. Victim capital, which determines how vulnerable or credible a victim is perceived to be by others, as well as competence and narration, are essential aspects for this type of legal proceeding. The article demonstrates that the claimants had to traverse a complicated web of criteria to be awarded compensation. The outcomes for claimants were affected by how the past was conceptualized in this legal setting, what competences the victims themselves possessed, what competence and resources the administrative system offered, and the extent to which the decision-making process fragmented victims’ narratives.
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| 10. |
- Åberg, Karin, 1993, et al.
(författare)
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How urban law deflects rights claims : A case study of the eviction of a Roma squatter settlement in Malmö, Sweden
- 2022. - 1
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Ingår i: Urban Politics of Human Rights. - New York/Abingdon : Routledge. - 9781032299037 - 9781032325439 - 9781003315544 ; , s. 141-162
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Bokkapitel (refereegranskat)abstract
- This chapter considers the interface of human rights and ‘urban law’,such as environmental nuisance and public order law. It revolves around a set of cases concerning a community of some two-hundred Romanian Roma ‘EU migrant’ squatters in Malmö, Sweden, and builds on our first hand experiences as members of a street-law collective, the Centre for Social Rights (henceforth, the Centre).1Between 2015 and 2017, we par-ticipated in organising efforts to promote the interests and social rights of the Roma community in question. We also represented them in a number of legal cases against the City of Malmö and the local police authorities. In this chapter, we focus on our efforts to prevent the squatter community from being evicted from an unauthorised settlement – the Sorgenfri Camp – without a viable resettlement plan. We account for our experiences of attempting to mobilise a human and minority rights dis- course and invoke the case law of the European Court of Human Rights (ECtHR), and discuss why this approach was eventually unsuccess- ful. This book chapter is an attempt to summarise our experience and analyse it with the benefit of hindsight as well as a greater theoretical understanding of the processes that we were a part of in 2015.
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