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- Alhager, Magnus
(författare)
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Dispens från inkomstskatt
- 1999
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This dissertation is a study of special exemption rules in Swedish tax law. These rules are formulated as exeptions to the general rules of taxation, providing relief from tax liability in specific cases. It is a fundamental principle of Swedish law that the power of taxation - as well as other forms of public power - be exercised in accordance with the law, which in this context means duly enacted legislation by the component organ of state. The power to grant exemption from taxation must therefore also be exercised in accordance with duly enacted statutes and/or other rules. However, special exemption differs from other exeptions provided by rules in tax legislation. Application for special exemption is lodged at a special administrative body (the Special Exemption Board). Special exemption does not constitute any part of the annual assessment of the taxpayer. Furthermore, the application is dealt with under a special procedure for this purpose. This dissertation provides a review of the legal rules governing the treatment of special exemption in the field of income taxation. Attention focuses on aspects of legal certainty and efficiency in the administration of special exemption applications. The present study aims to examine one of the least explored areas of tax law. This study also discusses the particular problems of legal interpretation in the absence of judicial precedents (of the administrative courts) to which one can refer in other areas of income tax law. This study shows that the concept of special exemption is unsatisfactory as an instrument of relief from tax liability, both from the point of view of legal certainty and of efficiency in administration. The conclusion then, is that de lege ferenda rules of special exemption should be abolished and replaced by ordinary rules within theincome tax system.
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- Bylander, Eric, 1973-
(författare)
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Muntlighetsprincipen : En rättsvetenskaplig studie av processuella handläggningsformer i svensk rätt
- 2006
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This doctoral thesis examines the different forms of procedural communication available to the Swedish courts. The choice traditionally stood between oral and written procedure. Today the procedure in the general courts is dominated by the principle of orality, while in the administrative courts, procedure chiefly takes the written form. This being said, the types of communication procedures used in courts today are constantly changing, the reason being, in part, the advent and advancement of new communication tools such as telephone, video and the internet.The cardinal aspiration for this doctoral thesis has been to prepare a generous substructure that will allow an assessment of how the principles that constitute the foundation for the choice of a form of procedural communication stand up against the arrival of new conditions. In attaining this goal the thesis takes stock of, structure, and evaluate the current knowledge of the regulation of the forms of procedural communication and the arguments that have been put forward regarding its design and application.The chosen method is a rhetorical-topical audit of the arguments provided by the legislative community. In addition it examines the relationship between these arguments and the activities of the courts and includes a comparative analysis of the current and historic conditions of the procedural communication forms.In the thesis nine different principle topoi (argument sources) for the analysed argumentation are identified and discussed: The Purpose of the Proceedings, Security, Speed, Cost-effectiveness, the European Convention on Human Rights and Fundamental Freedoms, the Decision-making, the Parties, Publicity and the Rules and Regulations.
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- Bäckman, Therese, 1981
(författare)
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Gynnande besluts negativa rättskraft och rättssäkerhet – för människor med funktionsnedsättning inom rättsområdena SoL och LSS
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- A principle of legitimate expectations exists in a number of countries and legal systems. This thesis examines the implications of the principle and its application on a municipal level and in the administrative courts in a Swedish context. The aim of the thesis is to examine whether persons with disabilities are ensured legal certainty, through the principle of legitimate expectations, after they have received a formal legal decision about support in their every day life according to the Social Services Act (2001:453), SoL or according to The Act Concerning Support and Service for Person with Certain Functional Impairments (1993:387), LSS. The Swedish principle of legitimate expectations implicates that a favor- able decision may not be changed or revoked after the individual has received notice of the decision. This applies even if it subsequently turns out that the decision is found to be incorrect. The authorities have to stand by their decisions. The individual can feel secure that the decision may not be reversed or altered and he/she are therefore free to plan and adjust his/hers life in accordance with the decision. However Supreme Administrative Court case law has formulated three exceptions from the principle. Exceptions may be made when 1) a decision is provided with a revocation statement; 2) imperative security reasons require modification or revocation; 3) the individual has obtained the decision by false information. In addition Supreme Administrative Court case law also provides an exception that applies specifically to favorable non time-limited decisions under SoL and LSS. In this thesis the concept of legal certainty requires fulfillment of both procedural and substantial requirements. Furthermore it is concluded that the principle of legitimate expectations can be described as a guarantee for legal certainty from a theoretical point of view. However, the examination of the application of the principle shows how the municipalities have rather ample opportunities to make exceptions with the use of statements of revocation. Additional opportunities to make exceptions or circumvent the principle have also developed in practice. The relatively large possibility to make exceptions from the principle and the extended ways to circumvent the same means that it is difficult for the principle to fulfill the procedural requirements linked to the concept of legal certainty. The application of the principle also leads to social insecurity for persons with disabilities that have been granted support in every day life in accordance with SoL and LSS. Previous research has concluded that persons with disabilities are faced with legal problems within the areas of SoL and LSS. This thesis shows that persons with disabilities are faced with additional problems due to lack of legal certainty. The image of the legal problems within SoL and LSS needs to be complemented with the problem that the individual is in fact not guaranteed the support and service that he/she has been granted. He/she can not feel confident that the favorable decision will prevail.
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- Grylin, Hanna, 1984-
(författare)
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Passivitetsrätten vid skattetillägg
- 2019
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- When a taxpayer fails to fulfill the obligation in Chapter 30 Section 1 and Chapter 31 Section 3 of the Swedish Tax Procedure Act, skatteförfarandelagen (2011:1244), the STPA, to submit information about his or her taxable income, he or she becomes liable to pay a tax surcharge. Decisions about tax surcharges can be made in both administrative and criminal proceedings. In fact, decisions on tax surcharges may be made due to a taxpayer’s passiveness during a criminal tax procedure, regardless of the intent. However, the European Court on Human Rights has established that a person’s silence is not, in itself, sufficient proof for a conviction. This causes a tension between the obligation to submit information about taxable income and the right to silence and the right against self-incrimination in the Swedish tax surcharge procedure.The purpose of this thesis is to analyze the relationship between the Swedish system of tax surcharge and the right to silence and the right against self-incrimination according to the ECHR, the EU Charter, Article 3 Section 1 (e) of Directive 2012/13/EU and Article 7 of Directive 2016/343/EU. The method used to analyze these problems and discuss solutions combines a legal dogmatic method with an autonomous interpretation of the right to silence and the right against self-incrimination. The analysis shows that problems occur after the point where a taxpayer has been charged with a criminal offence according to the autonomous meaning of the concept. This point in time corresponds to the point in time when action is taken by the Swedish Tax Agency that has a substantial impact on the taxpayer. The analysis also shows that if a tax surcharge is levied only because of a taxpayer’s silence, after that point, there has been a violation of the right to silence and the right against self-incrimination according to the autonomous meaning.The conclusion of the thesis is that there is a need for an amendment to the STPA, which reinforces the autonomous meaning of the right to silence and the right against self-incrimination in the Swedish tax surcharge procedure. This includes new rules in the STPA, which define 1) a duty for the Swedish Tax Agency to inform taxpayers about the right to silence and the right against selfincrimination, 2) the scope of the taxpayer’s obligation to submit information about taxable income in relation to the right to silence and the right against selfincrimination and 3) rules on exemption from tax surcharge when it violates the right to silence and the right against self-incrimination.
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- Ingvarsson, Torbjörn, 1967-
(författare)
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Borgensliknande säkerhetsrätter
- 2000
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Säkerheter för krediter kan utformas på en rad olika sätt. Flera typer av säkerheter liknar eller ersätter borgen. Avhandlingen avser att besvara frågan: När är borgensreglerna tillämpliga på en garanti som inte betecknas som borgen och vilka blir effekterna av att borgensreglerna befinns vara tilllämpliga.I arbetets första del uppställs kriterierna för att en konkret säkerhet skall klassificeras som borgensliknande. Tesen uppställs att de borgensliknande säkerhetsrätterna som huvudfall bör vara underkastade borgensreglerna. Denna utgör utgångspunkten för den vidare analysen av de enskilda säkerhetsformerna.I studiens senare delar behandlas bland andra frågot i vilken mån stödbrev, bankgarantier och garantier i försäkringsform är underkastade borgensreglerna. Förutom dessa obligationsrättsliga säkerhetsrätter behandlas även den borgen närstående tredjemanspanten.Arbetet avslutas med en argumentation för en revidering och kodifiering på samnordisk bas av garantirätten.
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- Johansen, Tormod Otter, 1985
(författare)
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Förvaltning som verksamhet – bidrag till offentligrättens allmänna läror : Administration as activity: Contributions to the general theory of public law
- 2019
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The thesis gives a contribution to the general theory of administrative and public law in order to develop a systematic and conceptual framework for better and more realistic descriptions of public administration. The central claim is that administrative law should take as its starting point the fact that public administration is concrete activity. This instead of focusing on administrative procedure and exercise of public authority (myndighetsutövning). Rather than being seen as a peripheral aspect surrounding the normal core of administrative procedure, the concrete activity should be seen as the normality. Administrative procedures and exercise of public authority instead function as exceptions which are procedurally regulated to a higher degree. The understandable focus in administrative law on these parts of public administration activity should thus be adjusted through a shift of perspective towards administrative activity as a whole. The first chapter describes the theoretical and methodological approach. The first aspect is a broader view of public law, inspired by global administrative law, international public authority, the German tradition of Staatslehre , the contemporary revival of administrative law in the Neue Verwaltungsrechtswissenschaft, and political jurisprudence (Martin Loughlin). Theoretical inspiration comes from Scandinavian legal realism, the shift of focus from the sovereign towards the administration (Michel Foucault, Giorgio Agamben). Also concerted action (Hannah Arendt) and concrete order thinking (Carl Schmitt) as part of a broader vein of institutionalist thinking (Santi Romano, Marco Goldoni). The methodological approach is inspired by the concept of description (Anne Orford, Michel Foucault) as well as a materialist perspective and immanent critique (Karl Marx). The second chapter consists of a close reading of all important doctrinal and legislative sources in Swedish administrative law pertaining to the theme of the study. Important findings include: The great difficulty with which administrative law can grasp the heterogenous activity of public administration; The negative definition of administration as what is left of state or public activity when legislation and adjudication is positively defined; The critical development of the concept of exercise of public authority in connection with the codification of general administrative law in the Swedish Administrative Procedure Act of 1971; The lack of positive definitions and in general discussion, theoretical or otherwise, of concrete activity in administrative law literature. The third chapter develops the immanent critique through an analysis of the different components of administrative activity, especially before, during, and after an administrative decision. Six new or developed concepts are suggested: unregulated administration; measure as a basic concept in administrative law; forms of administrative action (Handlungsformen); two dimensions of exercise of public authority; consumption of exercise of public authority in decisions; and a special administrative relation to complement the general administrative relation and the private law relation. The fourth and final chapter summarizes the preceding study and suggests future avenues of research. The main aim here is to further develop a broader public law discipline, incorporating international research, comparative studies as well interdisciplinary sources. Along this path there is a hope and potential for a restored eclectic discipline that could take up the mantle of what Hegel called a »science of the state».
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