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| 2. |
- 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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| 3. |
- 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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| 4. |
- Persson, Annina H, 1963-, et al.
(författare)
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National report for Sweden
- 2016
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Ingår i: Ranking and priority of creditors. - Oxford : Oxford University Press. - 9780198727293
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Bokkapitel (refereegranskat)
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| 5. |
- Persson, Annina H., 1963-, et al.
(författare)
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National report for Sweden
- 2013
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Ingår i: Treatment of contracts in insolvency. - Oxford : Oxford University Press. - 9780199668366 ; , s. 491-511
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Bokkapitel (refereegranskat)
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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. |
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| 8. |
- 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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| 9. |
- 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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| 10. |
- 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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