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| 2. |
- 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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| 3. |
- Larsson, Stefan, et al.
(författare)
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AI i offentlig sektor : Från etiska riktlinjer till lagstiftning
- 2022
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Ingår i: De Lege årsbok 2021 : Law, AI & Digitalization - Law, AI & Digitalization. - 1102-3317. - 9789177371670 ; 2021, s. 467-495
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Användningen av artificiell intelligens (AI), det vill säga en rad primärt databeroende metoder och teknologier för bland annat prediktion och automation, tycks bidra till en omvälvande period i den offentliga förvaltningen. Detta skifte föranleder ett styrningsbehov, ofta kopplat till tillitsfrågor, vilket i en internationell kontext inte minst syns i en stor mängd etiska riktlinjer och principiella dokument som publicerats under de senaste få åren. Styrningen befinner sig därmed i en formativ period, vilket inte minst tydliggörs i och med EU-kommissionens förslag på den förordning om harmoniserade regler för AI (rättsakt om AI) som publicerades i april 2021. I detta kapitel belyser vi denna styrningsutveckling i sig, visar på dess mest centrala delar, samt analyserar den svenska offentliga AI-användningen i dess ljus.
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| 4. |
- Bennet, Tova, et al.
(författare)
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On the abolition and re-introduction of legal insanity in Sweden
- 2016
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Ingår i: Legal Insanity and the Brain : Science, Law and European Courts - Science, Law and European Courts. - Oxford : Hart Publishing. - 9781849467919 - 9781509902347 - 9781509902323 ; , s. 169-206
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Bokkapitel (refereegranskat)
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| 5. |
- Groussot, Xavier, et al.
(författare)
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Old and new human rights in Europe : The scope of EU rights versus that of ECHR rights
- 2014
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Ingår i: Shaping Rights in the ECHR : The Role of the European Court of Human Rights in Determining the Scope of Human Rights - The Role of the European Court of Human Rights in Determining the Scope of Human Rights. - 9781107043220 - 9781107337923 ; , s. 232-258
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- What impact will the entry of a legally binding Charter of EU Fundamental Rights have on the scope of protection of the fundamental rights of the EU citizen? How will these ‘new’ rights impact on the ‘old’ human rights in Europe? This chapter address these questions by evaluating the Strasbourg and Luxembourg legal orders. It will do so by first considering the material and personal scope of the Charter in comparison with the European Convention on Human Rights (ECHR). A wider scope of protection may give individuals greater opportunities to rely on fundamental arguments in litigation, and may even provide the Strasbourg Court with a source of inspiration in extending the scope of ECHR rights, but carries with it dangers, both to the ECHR as a “constitutional instrument of the European public order”
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| 7. |
- Hemels, Sigrid, et al.
(författare)
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Charities and VAT
- 2023
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Ingår i: EU Value Added Tax and Beyond : Essays in Honour of Ben Terra - Essays in Honour of Ben Terra. - 9789087228187 - 9789087228194 ; , s. 35-60
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Bokkapitel (refereegranskat)
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| 8. |
- Hemels, Sigrid, et al.
(författare)
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Social Enterprises and Tax: Living Apart Together?
- 2023
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Ingår i: The International Handbook of Social Enterprise Law : Benefit Corporations and Other Purpose-Driven Companies - Benefit Corporations and Other Purpose-Driven Companies. - Cham : Springer International Publishing. - 9783031142161 - 9783031142154 ; , s. 77-100
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Bokkapitel (refereegranskat)abstract
- This chapter examines the complex relationship between social enterprises and taxation. The focus is not on a specific country, although various examples are mentioned. As specific tax measures for social enterprises are a form of tax incentives, the chapter discusses this public finance concept. In addition, an important legal constraint on introducing such incentives for social enterprises in the European Union (EU) is discussed: the prohibition of state aid. From an analysis of the taxation of profits of social enterprises, it turns out that only a few countries have implemented tax incentives to further social enterprise models. Some social enterprises may meet the charity definition and thus benefit from tax incentives for charities. The drawback might be that it may require social enterprises to use next best legal forms. The chapter also discusses the relevant tax aspects for funders of social enterprises. Tax rules can especially be detrimental to the funding of high-risk social enterprises. Social enterprises also encounter value-added tax (VAT) issues. The VAT that applies in the EU has been copied (with variations) by many non-EU Member States. For that reason, this chapter focusses on the EU VAT legislation as included in the VAT. Problems emerging from the impossibility to deduct input VAT can best be solved outside the VAT framework.
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| 9. |
- Holtz, Hajo Michael, et al.
(författare)
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Dataskyddsförordningen - det digitala årtiondets drottning
- 2023
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Ingår i: Dataskyddet 50 år : Historia, aktuella problem och framtid - Historia, aktuella problem och framtid. - 9789189840027 ; , s. 379-396
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 10. |
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