| 1. |
- Johansson Wilén, Evelina, 1985-, et al.
(författare)
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Till ideologikritikens försvar
- 2021
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Ingår i: Evelina Johansson Wilén, Tomas Wedin och Carl Wilén (red.), Ideologikritik. - Lund : Studentlitteratur. - 9789144139883 ; , s. 277-308
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 2. |
- Johansson Wilén, Evelina, 1985-, et al.
(författare)
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Ideologikritikens återkomst
- 2021
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Ingår i: Evelina Johansson Wilén, Tomas Wedin och Carl Wilén (red.), Ideologikritik. - Lund : Studentlitteratur. - 9789144139883 ; , s. 17-44
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 3. |
- Karlsson-Tuula, Marie, 1961-
(författare)
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Rekonstruktion av företag inom insolvenslagstiftningens ramar : en jämförande studie av svensk och amerikansk insolvensrätt
- 2001
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Insolvency law is the rooth of commercial and financial law because it obliges the legislator to chose. There is not enough money to go round so the law must chose who to pay. The law must always decide who is to bear the risk so there is always a winner and a loser. The insolvency law has been at the policy agenda in many countries in the last years. In France, Germany, Italy, Japan and other countries have the legal frameworks changed from liquidation procedures to reorganization business. The legal situation in Sweden has also changed from compositions to reorganization business, lagen om företagsrekonstruktion. The key issues are to encourage the formal proceeding by enlarging the debtors control of the business and by inroads creditors rights, in which case the proceeding is pro-debtor.This dissertation compares Swedish and American Bankruptcy Codes with respect to similarities and differences at macro- and micro perspectives. Chapter 11 Reorganization Business in America provides a corporate rehabilitation model, which has been used in other countries. The dissertation also compares the use of the concepts of - the purpose, - the function and - the direction of Swedish and American Bankruptcy Laws in order to establish whether the law is pro-debtor or pro-creditor. The key indicators of whether the rescue proceeding is pro-debtor or pro-creditor include; - How easy it is to enter the rescue proceeding. Debtor's incentives to commence proceeding, freeze on executions and liquidation petitions, impact on security, impact on title of finance, impact on set-off and netting, impact on contract rescissions and lease forfeitures. Disclaimer and abandonment, ability to replace the management, financing of the rescue, scope of the rehabilitation plan. It is argued that the optimal bankruptcy law can be achieved if the law purpose, the function and the law direction relate to each other in Sweden, in both reorganization business and in the liquidation code and it also compared with the American Bankruptcy Code. According to my opinion this is important both in a national and international context.The dissertation also deals with debtor's contract in an insolvency situation in reorganization business and in liquidation. Swedish Laws are compared to the American Bankruptcy Code and point out similarities and differences. In the American Bankruptcy Code there is a special section 365 § BC dealing with executory contract, this section is nearly the same for both the reorganization- and liquidationproceedings. The contracts must be unperformed which means the obligation of both the bankrupt and the other party in the contract are so far unperformed that the failure of either to complete performance would constitute a material breach excusing the performance of the other. If the contract is unperformed the debtor has the possibility to chose if the contracts shall be assumed, assumed and assigned or rejected. Section 365 § BC requires the court to consider whether assumption of the contract in question will further be needed in either rehabilitation or liquidation of the bankruptcy estate. The court reviews the financial impact of the estate and if it is benefiting becoming administratively obligated to perform. The court also review if is best to breach the contract. In Sweden we have different sections which regulate the situation. One section in our reorganization law, lagen om företagsrekonstruktion, we also have two special sections in the law of Sale of Goods, which deals with contract when a debtor became insolvent or file for reorganization business. But we don't have any section in our liquidation law, konkurslagstiftningen, which in my opinion is very strange. We also have a problem with the legislation about swaps and netting which are regulated in a special law, lagen om handel med finansiella intrument. Particular attention is given to the advantages and disadvantages of the existing rules in Swedish legal system compared with 365 § in American Bankruptcy Code. From a national point of view such section should preferably include all types of contract in only one section which is nearly the same as the American model of section 365 §.
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| 4. |
- 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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| 5. |
- Persson, Annina H., 1963-, et al.
(författare)
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Household Credit, Indebtedness and Insolvency
- 2013
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Ingår i: European Review of Private Law. - Bedfordshire : Wolters Kluwer. - 0928-9801 .- 1875-8371. ; 21:3, s. 795-814
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Tidskriftsartikel (refereegranskat)abstract
- The problem of excessive debt among households in Sweden is increasing. As a result of the development within the financial sector, households in Sweden have increased their debt incurrence markedly. It has been relatively easy to borrow money, due to the deregulation of the credit market in Sweden in the 1990s and the low interest rates in recent years. As mortgage loan is the bulk of the total household debt, the risk that individuals will be affected by excessive debt incurrence and insolvency has therefore increased. Therefore, a number of new legislative changes have been implemented to overcome this problem. In order to prevent these risks, the Financial Authority has adopted a rule that stipulates that new loans should not exceed 85% of the property market value. Reports from both the Swedish Enforcement Authority and the Swedish Financial Supervisory Authority show that 20% of Swedish households have a difficult time making ends meet. Those who are affected by excessive debt often experience a lower standard of living since frequently they are impacted by distraint.The aim of this paper is to describe and analyze the excessive debt situation in terms of insolvency and effects on households and society. Firstly, we intend to investigate foreclosures in Sweden, both regionally and over time. Why are certain regions less frequently affected by these risks while other regions show higher levels of risk even during generally good years? Secondly, we will investigate whether (a) whether properties that have undergone executive auction are sold at a lesser value, (b) if these properties have an impact on the property prices in the vicinity and (c) if those who buy these properties themselves run a greater risk of insolvency. Thirdly, a closely related area of legal interest is investigating to what extent legislation provides a protective net for the debtor who, through the executive auction, thereby loses his/her residence.
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| 6. |
- Persson, Annina H., 1963-, et al.
(författare)
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National report for Sweden
- 2012. - 1
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Ingår i: Treatment of contracts in insolvency. - Oxford : Oxford University Press. - 9780199668366 ; , s. 659-705
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Bokkapitel (refereegranskat)
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| 7. |
- Öberg, Jacob, 1982-, et al.
(författare)
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Day Fines in Sweden
- 2021
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Ingår i: Day Fines in Europe. - Cambridge : Cambridge University Press. - 9781108855020 - 9781108796439 - 9781108490832 ; , s. 44-69
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Bokkapitel (refereegranskat)abstract
- As in other areas of social engineering, Sweden is considered as world-leading in creating systems that address social inequality. One of the cases in point is the Swedish day-fine system which has been considered as pioneering by systematically considering both the wealth of the offender and the seriousness of the offence when imposing the penalty. This chapter analyses in detail the Swedish day-fine system. The case study of Sweden sheds light on the pros and cons of day-fines by recalling the discussion in Sweden prior to introducing the system and the recent academic debates on extending the use of day-fines. The chapter also offers an account of the comprehensive prosecutorial guidelines as well as an analysis of the relevant case law, particularly in relation to adjustment of day-fines. The chapter argues that the Swedish day-fine system overall must be considered as a largely successful project which holds high esteem among courts and practitioners. The common view is that it is a merit of the system that it forces the courts to consider the economic circumstances of the accused and to articulate openly for the way in which such consideration has been done.
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| 8. |
- Öberg, Jacob, 1982-
(författare)
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Subsidiarity and EU Procedural Criminal Law
- 2015
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Ingår i: European Criminal Law Review. - Oxford : Hart Publishing Ltd. - 2191-7442 .- 2193-5505. ; 5:1, s. 19-45
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Tidskriftsartikel (refereegranskat)abstract
- This article examines how subsidiarity can limit the exercise of EU procedural criminal law competence. It argues for a narrow understanding of subsidiarity, suggesting that EU procedural criminal law legislation can only be directed at problems which are of a cross-border nature. By analysing a specific piece of EU legislation, the new Victims Directive, it is shown how the subsidiarity principle can be enforced. The article sustains that the Victims Directive can be criticised on subsidiarity grounds as the directive fails to adequately account for the link between victim rights and the application of the principle of mutual recognition, since the directive fails to explain properly the need to regulate local victim rights. The article also draws some broader reflections on the justifications for EU harmonization. It is argued that EU initiatives in procedural criminal law have not primarily been driven by the need to facilitate mutual recognition and free movement but rather motivated by a general concern to deliver a common European sense of justice. Whilst this approach from the EU legislator can be justified from a moral perspective, it flies in the face of the idea that decisions should be taken as closely as possible in respect of citizens.
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| 9. |
- Öberg, Jacob, 1982-
(författare)
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Subsidiarity as a Limit to the Exercise of EU Competences
- 2017
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Ingår i: Yearbook of European Law. - Oxford : Oxford University Press. - 0266-7223 .- 0263-3264 .- 2045-0044. ; 36, s. 391-420
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Tidskriftsartikel (refereegranskat)abstract
- This article examines how subsidiarity can limit the exercise of EU competence. It suggests that the problems of reconstructing subsidiarity cannot be seen in isolation from the issue of judicial review. In a substantive sense it contends that subsidiarity can be reconceptualised as a principle that challenges the internal market justification for exercise of Union competences. It argues for a narrow understanding of subsidiarity, suggesting the EU legislator to demonstrate the risk or the existence of a transnational market failure or a transnational interest in order to substantiate EU harmonization. From the perspective of judicial enforcement the key argument is to change the focus from ‘substantive review’ to ‘procedural review’ of subsidiarity in order to meet institutional concerns. The proposed standard of review suggests that the EU legislator must offer ‘adequate reasoning’ and ‘relevant evidence’ to maintain that EU legislation conforms to the subsidiarity principle.
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| 10. |
- Öberg, Jacob, 1982-
(författare)
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The Rise of the Procedural Paradigm : Judicial Review of EU Legislation in Vertical Competence Disputes
- 2017
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Ingår i: European Constitutional Law Review. - Cambridge : Cambridge University Press. - 1574-0196 .- 1744-5515. ; 13:2, s. 248-280
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Forskningsöversikt (refereegranskat)abstract
- EU Law-Vertical competence review of EU secondary law-Court of Justice control of the exercise of EU legislative powers-Strict procedural review of EU legislation-Standard of judicial review and intensity of judicial review-Judicial review as a safeguard of federalism-Constitutional review of EU legislation-Proportionality, subsidiarity and principle of conferral-Balance between the EU legislator's prerogatives and the need to ensure that EU legislation conforms to the precepts of EU law-Distribution of competences between Member States and the EU.
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