| 1. |
- Ahlström, Christer
(författare)
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The status of multilateral export control regimes : An examination of legal and non-legal agreements in international co-operation
- 1999
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis deals with the phenomenon of states concluding international agreements that are, explicitly or impliedly, of a non-legal character. It is first of all argued that states have the option under international law to conclude legally binding agreements or agreements that lack this quality. Subsequently, the thesis addresses the question of how to differentiate a legally binding transaction from a non-legal one. By means of an analysis of the substantive elements of treaties and unilateral declarations it is found that the distinction primarily relates to the subjective intention of the representatives concluding the agreement or making the declaration. Relating this subjective substantive element to the manifestly informal character of the concept of treaty and thenotion of unilateral declaration, i.e., the general lack of mandatory requirements as to the form of a valid transaction, it is concluded that an objective determination of the status of an ambiguous international transactionis often problematic. The question of the material differences between legally binding international agreements and non-legal agreements is also assessed. It is argued that there are substantial and important differences, and,consequently, that it is important to maintain the distinction. The theoretical observations made in relation to the phenomenon of non-legal agreements are also related to a defined empirical material-i.e., five multilateral export control regimes on the non-proliferation of weapons ofmass destruction. The analysis of the status of the foundational documents of these regimes largely corroborates the theoretical observations made as to the problems of determining the formal status of an ambiguous international agreement. The tentative conclusions drawn as to the status of the export control regimes under international law are subsequently related to a discussion of the domestic implementation of the regimes in one country. This study corroborates the finding that the foundational documents of the multilateral export control regimes are of a non-legal character.
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| 2. |
- Aldestam, Mona, 1968-
(författare)
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EC State aid rules : An analysis of the selectivity criterion
- 2005
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The application of Art. 87(1) EC to taxes above all is connected to the application of the derogation method, which appears to be part of the selectivity criterion. This dissertation examines the application of the derogation method and the assessment of the selectivity criterion applied to taxes, primarily de lege lata, but also de lege ferenda. It begins with an analysis of the relationship among the criteria of Article 87(1) EC and continues with an analysis of the relationship between the derogation method and the assessment of the selectivity criterion applied to taxes. Several scholars have criticised the application of the derogation method because of the difficulty of identifying a derogation and of establishing the benchmark against which the derogation should be assessed. In this dissertation both the benchmark and the establishment of a derogation is analysed, partly with reference to the tax expenditure debate that occurred in the subject area of international taxation during the 1970s and 1980s. The selectivity criterion applied to taxes contains an assessment of justification, whereby the selective nature of a measure can be justified on the basis of the nature or general scheme of the system: Therfore the meaning and implications of this assessment are also examined. After all these issues have been examined de lege lata, the extents to which the application of the derogation method and the assessment of the selectivity criterion follow a logical system are discussed and recommendations for eliminating the identified deficiences are put forward.
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| 3. |
- Alexius Borgström, Katarina, 1967-
(författare)
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JO och tjänstemännen : En laghistorisk studie
- 2003. - 500
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this project is to study the Swedish Parliamentary Ombudsman Institution (JO) and its supervision of civil servants in the 20th century. Liability for misuse of office, the obedience obligation and the shaping of the principle of independence will also be considered. The study proceeds from a jurisprudential framework and is based on a legal dogmatic approach, although statistical information and other materials from the social sciences are also included. The findings of the study are as follows. The abolition of criminal liability for misuse of office in the mid-1970s resulted in a termination of the relationship which originally existed between civil servants’ authority under the principle of independence on the one hand, and their liability for service irregularities on the other. As a result, this reform entailed a pervasive change in one of the mainstays of the Swedish administrative model. The change was however of marginal importance to the activities of the JO, since a small and extraordinary office cannot effectively enforce legality and civil rights within a large public sector by initiating proceedings and demanding liability for committed errors. During the latter part of the 20th century, the JO thus evolved from having been a prosecutor who ensured that civil servants did not neglect their official duties into serving as a source of preventive guidance for government and municipal agencies. The question of how congruence is to be achieved between the civil servants’ liability for service irregularities and the powers of public authority is however, given the findings of this study, still largely unanswered.
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| 4. |
- 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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| 5. |
- Almkvist, Gustaf
(författare)
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Förmögenhetsbrott och förmögenhetsrätt : Om straffansvaret i 8 och 10 kap. brottsbalken och dess förhållande till civilrätten
- 2020
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The property offences, understood in a broad sense, are constructed in a way that pre-sup- poses rules on property, obligations, agency, possession and similar basic concepts of pri- vate law. That raises the question whether the offences simply refer to the private law – and if so in what way – or if the special character of the criminal law implies a different, independent understanding of the various concepts that are mentioned in the different offences.This thesis aims to answer that question with the help of both a specific analysis of some of the most important property offences in Swedish law – such as theft, embezzle- ment and breach of trust – and a general analysis of possible ways of understanding the relationship between private law and criminal law in the field of the property offences. The analysis is supported by a broader reflection on the nature of legal reasoning, espe- cially in the criminal law, and the nullum crimen sine lege principle and what it means to be bound by the words of a statute.The general analysis starts off in the history of the property offences in Swedish law and of the ideas that have influenced Swedish private law during much of the 20th cen- tury. The influence of Scandinavian Legal Realism and Functionalism on the private law means that reasoning in terms of general concepts, which is central to the criminal law, is often seen as unsuitable or even untenable. While this must be acknowledged when the property offences are analysed, it is ultimately a question for the criminal law how to understand its own subject matter.Based on that conclusion and in an interplay with the specific analysis of the various offences, the provisions of the offences are categorised as being either accessory or auton- omous. Most aspects of the position that is attacked or misused – such as ownership or obligation – can be understood as accessory to the private law, in the sense that a private law conclusion is considered a matter of fact in the criminal law. On the other hand, most aspects of what it means to attack or misuse the position – such as stealing or keeping someone else’s property as one’s own – can be seen as autonomous questions, where the private law has few or no answers to provide. The challenge in both cases, which is the theme of the remainder of the thesis, is to determine the closer meaning of the provisions of the property offences.
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| 6. |
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| 7. |
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| 8. |
- Andersson, Torbjörn
(författare)
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Rättsskyddsprincipen : EG-rätt och nationell sanktions- och processrätt ur ett svenskt civilprocessuellt perspektiv
- 1997
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Genom Sveriges medlemskap i EU har den svenska rättsordningen blivit föremål för partiella, men fundamentala, förändringar. Några år efter anslutningen har förändringarna börjat märkas i den praktiska juridiska verksamheten. Individer och företag uppmärksammar i allt högre utsträckning att EG-rättsliga regler har betydelse för dem. Det blir allt vanligare att Svenska domstolar ställs inför att tillämpa EG-regler. I boken behandlar författaren mötet mellan EG-rätt och nationell sanktions och processrätt vid domstolar i medlemsstaterna. Det perspektiv som anläggs är den svenska civilprocessens. EG-domstolen har under en knapp trettioårsperiod utvecklat rättsskyddsprincipen i syfte att ge EG-rätten praktisk verkan i medlemsstaterna. Rättsskyddsprincipen styr i hög grad den nationella processen då EG-regler tillämpas. Principen har t.ex. betydelse vid bedömning av skadeståndsfrågor, interimistiska åtgärder samt preklusions- och preskriptionsfrister. Boken innehåller en genomgång av EG-domstolens praxis med avseende på olika sanktionstyper och processregler. Vidare behandlas rättsskyddsprincipens betydelse på områden där det saknas praxis från EG-domstolen samt de problem principen föranleder. Författaren framhåller att de nationella domstolarnas roll och processens funktion förändras vid tillämpningen av EG-regler. Nya ändamål tillkommer och domstolarna tvingas inta ett nytt förhållningssätt till inhemska sanktions- och processregler. Boken avslutas med ett hanteringsschema, en strukturerad genomgång av frågor som aktualiseras vid tillämpningen av EG-rätt på nationell nivå.
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| 9. |
- Asp, Petter
(författare)
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EG : S sanktionsrätt : ett straffrättsligt perspektiv : [a criminal law perspective]
- 1998
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This is a thesis in criminal law that mainly deals with questions concerning EC law. This may appear a bit strange since the commonly accepted view is that the EC lacks competence in the field of criminal law. Whether the popular opinion is correct depends, however, on what you mean by words such as "criminal law" and "punishment". It is clear that EC law affects national criminal law in various ways and that the EC has competence with regard to certain administrative sanctions which are hard to distinguish from traditional punishment. This thesis is devoted to these supranational sanctions.When it is said that a sanction is supranational (or belongs to EC law) this means that EC authorities have legislative competence, i.e. competence to enact the rule in question.Examples of supranatinal sanctions are the fines that are imposed for infringements of the competition rules and sanctions such as exclusion from aid-schemes, reduction of aid etc. The latter types of sanctions are used above all within the CAP.The overarching purpose of the study is to analyse EC law sanctions from a criminal law perspective. This purpose can be stated more concreely in the following way:(1) to put the EC sanctions in context. The first task has therefore been to describe the structural connections between EC law, national criminal law and supranational sanctions.(2) to analyse and evaluate the supranational sanctions from a criminal law perspective.(3) to analyse the relationship between punishment and other types of (administrative) sanctions.
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| 10. |
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| 11. |
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| 12. |
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| 13. |
- Axelsson, Ewa, 1965-
(författare)
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Patientsäkerhet och kvalitetssäkring i svensk hälso- och sjukvård : En medicinrättslig studie
- 2011
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The aim of this dissertation is to map and examine the regulation and the division of responsibilities in the quality assurance system in Swedish health care. The system includes actors of various kinds, all with different responsibilities aimed at ensuring that patients are provided with health care of good quality. The actors who are examined are both the internal actors such as health care providers and health care personnel, and the external actors, consisting principally of the National Board of Health and Welfare (Socialstyrelsen), the Medical Responsibility Board (Hälso- och sjukvårdens ansvarsnämnd) and the local Patient Committees (patientnämnder).The point of departure is the goals and demands stipulated in the Health and Medical Services Act (1982:763). Furthermore, section 31 in this Act explicitly stipulates that the quality of health care shall be guaranteed and systematically and continuously developed. Chapter Three in the new Patient Safety Act (2010:659) also imposes a duty on health care providers to systematically work to ensure a high level of patient safety.Other necessary conditions are the health care personnel’s education, demand on authorization and the obligations and duties stipulated by law. The National Board och Health and Welfare has an important role in the system, controlling that the health care providers as well as the personnel fulfill their obligations and duties.One of the main conclusions is that the set of regulations concerning health care and quality assurance needs to be revised in order to become clearer, more logical, more applicable and more accessible. Another conclusion is that the actors who supervise the internal actors must make sure that the legal tools available are used when needed. In short, the control system must also work effectively.
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| 14. |
- Bellander, Henrik, 1978-
(författare)
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Rättegångskostnader : Om kostnadsbördan i dispositiva tvistemål
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Rättegångskostnader – Costs in Civil ProcedureThe rules on costs in Chapter 18 of the Swedish Code of Legal Procedure (Sw: Rättegångsbalken) have an impact on several procedural questions but have rarely been thoroughly discussed in legal practice or theory since their adoption in 1942. On the other hand, since the Code was adopted civil procecedure scholars have considerably focused on the development and changes in society and how they affect civil procedure.This thesis aims at examining both these lines of development. The impact of the theoretical discussions during the 20th century is critically addressed, with special attention to cost-related questions, and the application of rules on costs in some current and actual situations are examined and evaluated from a pragmatic perspective.The inquiry shows that costs have been of indirect relevance for the theoretical discussion in procedural law and that this theoretical development in turn has had effects on cost rules. Changing views on civil procedure have led to altered framings of cost problems and to shifts in how the rules have been comprehended and applied. The inquiry covers questions on cost assessment and cost shifting between the parties, as well as problems connected to possibilities to spread costs and risk on legal representatives, funders and others.It is argued that a more compromising and pluralistic application of the rules combined with more explicit communication in cost issues between the parties and the court during early stages of the proceedings may facilitate and lead to more nuanced cost decisions without burdening the final stages of the proceedings with extensive legal argumentation.
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| 15. |
- Berglund, Kerstin, 1961-
(författare)
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Straffrätt och kön
- 2007
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis starts in feminist theory and the debate on sex/gender and knowledge. There are two lines of inquiry, one in criminal law and one in feminist theory that interconnect throughout the book. Their common grounds are the depiction of the individual. In criminal law “man” is found first of all on the theoretical level as part of legal theory. Criminal law is based on the traditional liberal ideal of the autonomous individual. When criminal law is applied legal reasoning also demands an idea of what a human being is. Legal reasoning is therefore always dependent on descriptions of both “man” and “reality”. Feminist theory, in turn, deals primarily with sex/gender issues. In an attempt to structure this field of research and to highlight important differences in feminist theory, three positions are presented. The three positions are defined in terms of the ideological aspects of the sex/gender debate, and the epistemological theories that can be related to these different ideological positions.Different descriptions of “man” and “reality” can lead to profoundly different conditions for legal reasoning. In the book it is the contradiction between the idea of sex as a role played by a neutral individual, and the idea of gender as a fundamental aspect of human life, that is used as a starting point for the analyses of legal arguments. One question that is raised is in what way the understanding of harm to the individual changes when the conditions for describing “man” are altered. In order to answer this question, selected committee reports on rape and physical abuse of women during the period 1958 to 2001, are analyzed. All of these are to various extents related to the question of harm to the individual. When judging harm in the given examples, the gendered individual is used as an alternative way of describing “man”. The study concludes that it is important for criminal law to recognize that women are sexually abused because they are women. This is fundamental to the way in which these crimes must be interpreted. But it is also important to stress that women are sexually abused in their capacity of being women. It is argued that this constitutes the very basis for understanding harm to the individual in these cases. Victims of sexual violence are always embodied, gendered and socially situated. It is therefore important to find ways to define harm to the gendered individual. In brief, the conflicts surrounding criminal law today can be understood as the dichotomy between the liberal ideal of the autonomous individual and the feminist ideology of difference. It is therefore argued that there is a need for an ethical theory that includes the gendered individual.
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| 16. |
- Berglund, Martin, 1981-
(författare)
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Avräkningsmetoden : En skatterättslig studie om undvikande av internationell dubbelbeskattning
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The territorial scope of modern income tax systems frequently leads to the occurrence of international double taxation, i.e., that the same income is taxed in two or more states. In cases of international double taxation, a foreign tax credit may be given by applying either the method article in Swedish tax treaties or the unilateral Foreign Tax Credit Act. The foreign tax credit method seeks to eliminate double taxation or, in other words, to achieve single taxation. In principle, the taxpayer’s residence state has the responsibility to credit foreign taxes which have been imposed because the income source is located abroad.The overall aim of this thesis is to study the Swedish foreign tax credit method in order to arrive at an understanding of the method as a whole. To achieve this aim, a question is posed, namely ”which concept of double taxation characterizes the foreign tax credit method?” The thesis is divided into three parts. The first part contains a reading of the historical and conceptual background of the phenomenon of international double taxation and the foreign tax credit method. It also consists of a study of the general systematic and territorial aspects of the foreign tax credit method. The second part deals with how to identify such international double taxation which the foreign tax credit method is aimed at eliminating. The third part concerns how the foreign tax credit method seeks to achieve single taxation in a situation where international double taxation has been identified. The last two parts corresponds to the two essential elements of the foreign tax credit method.When interpreting the foreign tax credit method, the concept of double taxation is related to fundamental concepts of modern income tax law, such as tax subject, tax object, and income tax. The classical concept of international double taxation has some relevance for the Swedish foreign tax credit method, although distinctive features of the Swedish tax system require special considerations. Regarding the second essential element of the foreign tax credit method, the achievement of single taxation, an important aspect is also to consider how different ways of eliminating double taxation affect the relationship between the residence state and the source state.
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| 17. |
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| 19. |
- Björkdahl, Erika P, 1967-
(författare)
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Lojalitet och kontraktsliknande förhållanden : En civilrättslig studie av förutsättningarna för ansvar vid förhandlingar eller andra kontakter mellan avtalsmässigt obundna parter
- 2007
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Björkdahl, E. P., 2007. Lojalitetsplikt och kontraktsliknande förhållanden. En civilrättslig studie av förutsättningarna för ansvar vid förhandlingar och andra kontakter mellan avtalsmässigt obundna parter A Pre-Contractual Basis for Liability - A Private Law Study of the Conditions for Liability based on Negotiations and Other Contacts between Parties not Contractually Bound.The research objective of this dissertation is to investigate and clarify those behaviors in negotiations and other contacts between parties not contractually bound that are not viewed as acceptable in the sense that they can result in private law sanctions. The objective in general with this dissertation is to provide a systematization that can be used in an explanatory model for a basis of liability with respect to blameworthy behavior with negotiations and other contacts in non-contractual situations. Included in this objective is clarifying under which circumstances pure economic losses that have arisen in such situations can be compensated. The study begins with certain contractual regulations in order to examine the criteria that can be viewed as included in the explanatory model as to that which is a basis for liable behavior.The first main part of the dissertation, concerns situations in which the preparatory contacts between two parties lead to a contract. Mapped out in this part is a number of selected contract law regulations. The ambition of this approach is to delineate with the help of these regulations an action norm that can be utilized in the investigation of that which is blameworthy behavior with negotiations and other contacts between parties not contractually bound. In the second main part of the dissertation conclusions from the first part are applied on the non-contractual area. This part concerns situations in which the preparatory contacts are focused on a contract being entered into later between those parties communicating with each other, but in which a contract for different reasons is not executed and such situations in which contacts have the purpose of creating a basis or information to an agreement that is to be taken with another party outside of these contacts.
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| 20. |
- Brattström, Margareta, 1966-
(författare)
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Makars pensionsrättigheter
- 2004
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis contains an analysis of spouses’ pension rights and how such rights are dealt with when a marriage is dissolved. It aims to examine what effect the rules on the treatment of various pension rights have in respect of the interests that have to be given due attention under the property laws applicable to spouses.Under present law, neither rights to a state pension nor, usually, rights to an occupational pension may be shared in the event of divorce. However, savings that have been invested in a private pension scheme may be shared along with the spouses’ other assets. On the death of a spouse, no pension rights are shared, but the surviving spouse may be entitled to a survivor’s pension in connection with the deceased spouse’s pension rights. The thesis sets out the grounds on which current legislation is based and analyses how they accord with the considerations underlying the provisions of property law applicable to spouses. The various forms taken by pension rights are examined in the matter of, inter alia, how pension rights accrue, how the size of the pension is determined, what possibilities are open to the person concerned to implement rights to accrued pension and which survivors’ pensions may derive from pension rights. A trend in the last ten years has brought the various forms of pension much closer to one another today than was ever the case in the past.A wide-ranging debate has been going on in Sweden over the past forty years on how spouses’ pension rights might be equalized. That debate is reproduced here and various proposals for equalization are analysed. A comparative survey of various ways adopted in other European countries for equalizing spouses’ pension rights is used here to evaluate the Swedish system. Considerable space is devoted to the way the division of spouses’ rights is regulated both in Germany and in England/Wales.The thesis concludes with a discussion, against the current legal and political background, of the shape that might be taken by a division of spouses’ pension rights when a marriage ends in divorce.
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| 21. |
- Bull, Thomas
(författare)
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Mötes- och demonstrationsfriheten : En statsrättslig studie av mötes- och demonstrationsfrihetens innehåll och gränser i Sverige, Tyskland och USA : [a constitutional study of the concept and limits of freedom of assembly and demonstration in Sweden, Germany and USA]
- 1997
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis is concerned with the protection of freedom of assembly and demonstrationin constitutional law. The study includes the constitutional systems of Sweden,Germany and USA and describes the level of protection in those systems. The mainpurpose of the study is to analyse the Swedish system and to point out its strong andweak sides. The comparative material is used to enhance this analysis.In Sweden freedom of assembly and demonstration is guaranteed by the Instrument ofGovernment (RF). The rights are defined in RF 2:1 and the possibility to restrict themare given in RF 2:12-14. The central legal questions of this thesis concerns what thisprotection includes. Who can claim constitutional protection and against whom cansuch claims be made? What is the "speech" protected by the freedom of speech-clausein RF 2:1? What is a "meeting" in the meaning of the freedom of assembly-clause inRF 2:1? What is the meaning of the term "public space" as regards the freedom ofdemonstration? What is a "restriction" of a constitutional right? The answers to thesequestions show that some traditionally accepted concepts in Swedish constitutional lawcan be criticized.An attempt is made to model an alternative framework for reasoning in the area ofconstitutionally protected rights. In this model the focus is shifted from definitions ofrights to the possibilities of restricting given rights. It therefore can be said to betterfollow the structure of the constitutional provisions in RF. It is also a model that ismore in accordance with the European Convention on Human Rights than thetraditional view. The last part of the thesis deals with the effects of this new constitutional approach on statutory law. It is shown that most statutory law in the area offreedom of assembly and demonstration is in accordance with this model, but that thereis need for constitutional change in certain areas.
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| 22. |
- Burmeister, Jari
(författare)
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Internprissättning och omkarakterisering : En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen
- 2016
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. The aim has also been to examine if the possibility to recharacterize cross-border transactions under the OECD Guidelines and Final Report is limited by domestic law, i.e. SAC’s case law or the Correction Rule when the Correction Rule is to be applied. The Correction Rule is the Swedish domestic arm’s length principle rule. A central methodological question is the value of OECD’s guidance as a legal source when the correction rule and tax treaties are to be applied, considering e.g. the principle of legality and the Vienna treaty convention and the fact that Sweden is a dualistic State, meaning that implementation of tax treaties into Swedish law by the Swedish congress is required.The conclusion is that the OECD’s guidance regarding recharacterization goes beyond the possibility provided for under domestic law. The OECD guidance regarding recharacterization adds something new other than what follows from the Correction Rule. To recharacterize transactions in accordance with OECDs non-binding guidelines, i.e. based on economic substance or that the transaction is irrational, goes according to the study beyond the scope of reasonable interpretations of the Correction Rule. This does not mean that transactions cannot be recharacterized under current Swedish law, but it means that the OECD guidance on recharacterization cannot be used. The legal option available to recharacterize transactions when the Correction Rule is tested is the corresponding review of taxation on the basis of transactions true import made under SAC’s case law. The practices and methodical review to be applied is that for Case law when civil law classification has been crucial in taxation and Economic concepts that do not find any determination in legal rules. Tax treaties cannot extend taxation by recharacterization in the situation that this cannot be done under Swedish domestic law or in the situation that there are no clear answers in domestic law.The study also presents comments de lege ferenda regarding the appropriateness of allowing the OECD guidance on recharacterization to form the basis for new legislation in Sweden and the need to review the Correction Rule. It also asks the question if the new guidance is compatible with the arm’s length principle in Article 9 in the OECD Model Convention. Finally, the study also comments the need for OECD to analyze the effects for companies and authorities that transactions, although properly labelled with contract and civil law, they can be recharacterized due to OECDs far reaching new guidance.
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| 23. |
- 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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| 24. |
- Chamberlain, Johanna, 1989-
(författare)
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Integritet och skadestånd : Om skyddet för personuppgifter och privatliv i svensk rätt
- 2020
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- How can tort law help protect privacy in the digital age? This central issue is examined from different perspectives throughout the thesis, with an emphasis on personal information (also called informational privacy). Privacy has long been a debated topic in the Swedish legal system, for several reasons. One is the confusion surrounding the concept. Because of the difficulties both scholars and legislators have encountered regarding the definition of privacy, it is often seen as an interest too vague to regulate. Further, freedom of expression, freedom of the press and access to public documents – three rights that are often presented as opposites to privacy – have traditionally been prioritised in the legislative process.Apart from the binding ECHR and EU regulations, there are still no general clauses to protect privacy in Swedish law. Instead, this value has been approached in a cautious and even reluctant way, by establishing sanctions for certain privacy invasions. Consequently, the existing privacy protection is spread out over many different legal areas. In order to reconcile national principles with our European obligations, the author argues that it is necessary both to understand our “negative” Swedish approach and the “positive” ECHR and EU rights set out in Article 8 ECHR, Articles 7 and 8 of the EU Charter and the GDPR.After examining these legal traditions – with some comparative glances at US developments regarding the right to privacy – the thesis explores an alternative approach using a theoretical model referred to as contextual integrity. This framework is adapted for privacy protection in the digital age and focuses more on appropriate information flows than definitions of privacy. The model is used for a reading of Swedish tort law cases on privacy invasions, specifically in order to relate the tort law principles to existing or evolving social norms in the situations in which damage claims originate. It is suggested that, by developing an understanding for the relationship between the legal and the social in this dynamic area, we can make the most of tort law as a tool for privacy protection in the future.
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| 25. |
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| 26. |
- Dahlberg, Mattias
(författare)
-
Svensk skatteavtalspolitik och utländska basbolag : En studie av svensk skatteavtalspolitik i förhållande till utländska basbolag mot bakgrund av svensk intern internationell skatterätt
- 2000
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This is a thesis on international tax law. The study addresses Swedish tax treatypolicy on foreign base companies. It has become more common for states to haveboth a "normal" tax system and a preferential tax regime, created to encourageforeign investors to establish foreign base companies. This study deals with theimplications of the presence of foreign base companies for the tax treaty betweenthe investor's state of residence (Sweden) and the parallel tax state. Four major sub-questions are examined. The first is whether foreign basecompanies per se are covered by tax treaties. The Luxembourg case (RÅ 1996 ref.84) is analysed. The second concern Sweden's policy of inserting exclusionprovisions in tax treaties. These provisions in the Swedish tax treaty network areidentified, categorised, analysed and evaluated. The third sub-question examinesthe relationship between tax treaties and two forms of domestic anti-avoidanceprovisions -the Swedish CFC rule and the law of 1995 on the interpretation of the1970 tax treaty with Malaysia The fourth question explores Swedish tax policy inrelation to provisions exempting. intercorporate dividends in Sweden. I suggest thatdomestic exemption provisions could be linked with the Swedish tax treaties usingthe "white list" in section 16 (2) of the National Income Tax Act, the result ofwhich would be to exempt dividends. paid by companies qualifying as "foreigncompanies" would be tax exempt. The study also contains a general review of the approach to these provisions in recent Swedish tax treaties.
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| 27. |
- Diamant, Adam, 1965-
(författare)
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Revisors oberoende
- 2004
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The main purpose of this study is to examine the Swedish regulations concerning auditors’ independence. In the study three questions are analysed. The first question concerns the function of the independence requirements. The basic thesis is that the regulations on independence are a part of the system securing the quality of the statutory auditors’ work. Therefore, it can be presumed that the purpose of the independence requirements is to secure the function of the audit requirements. Thus, by examining the function of the statutory audit, the purpose of the independence requirements can be established.The second question is what different kinds of threats to the auditors’ independence that may typically occur. The study is based on the conclusions concerning the purpose of the independence requirements. Two main categories of threats are identified. The first one occurs when the auditor has a too close relationship with the audit client or someone else who has a direct economical interest in the auditor’s work when performing the audit. The second type of threat is general in the meaning that the threat is related to the good reputation of the audit profession. The purpose of the study is to establish a basis for regulating the auditor’s independence.The last question to be answered is how the Swedish regulations concerning auditors’ independence are constructed. In this part of the study the regulations on independence of the 2001 Swedish Auditors Act (revisorslagen) are examined. Special attention will be paid to the so called self-review threat.
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| 28. |
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| 29. |
- Edstedt, Lars, 1981-
(författare)
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Mellan åtal och dom : Om underlaget och ramarna för rättens bedömning av frågorna om skuld, rubricering och påföljd
- 2024
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Between Indictment and Judgment. On the Basis for and the Limits of the Court’s Assessmentof Questions Concerning Guilt, Legal Qualification and Sentence.This study concerns the relationship between the indictment and the judgment in Swedish criminal procedure. Three central aspects of the criminal judgment are covered: The question of the accused’s guilt (the alleged criminal act in the indictment), the legal qualification of the offence and the sentence. The rule governing this relationship, between indictment and judgment, can be found in Chapter 30 paragraph 3 of the Swedish Code of Judicial Procedure. The requirements on the contents of the indictment are carefully examined, as well as other procedural acts, by the accused and by the court itself through its direction of the proceedings, that can have an effect on the limits of the court’s examination of criminal cases.Two questions of paramount importance are covered in-depth: How detailed must the indictment be (and what are the consequences of vagueness in the indictment)? And how should the principle that the court is bound by the indictment be interpreted? It is argued that a flexible standard for the indictment should be applied, allowing different legal consequences for varying deficiencies. With regard to the court being bound by the indictment, is argued that the theory of literary interpretation of the indictment is flawed, and that the demands of the principle of contradictory proceedings should determine the boundaries of the criminal act in the indictment.The study also contains a comprehensive examination of the case-law of the European Court of Human Rights concerning the right of the accused to be informed of the natureand cause of the accusation, contained in Article 6 § 3 (a) of the European Convention of Human Rights.The material rules of immediate interest are explored against the backdrop of a lengthy investigation into their historical and ideological underpinnings. The history of Swedish criminal procedure is described, as well as various theoretical developments. In particular, the question if Swedish criminal procedure should best be described as inquisitorial or accusatorial/adversarial and questions concerning the function of criminal procedure are investigated.
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| 30. |
- Ehrenpil, Markus, 1983-
(författare)
-
Rekonstruktionsuppgörelsen : Om maktutövning och intresseförhållanden vid rekonstruktion av aktiebolag
- 2023
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- AbstractThe restructuring agreement. The exercise of power and interest relationships in the restructur- ing of limited companies.This doctoral thesis deals with the restructuring agreement, more specifically with the overall agreement that can be concluded within the framework of a restructuring plan, in particular with regard to the exercise of power and interest relationships in the restructur- ing of limited companies.In order to help a debtor in financial difficulties to reach an agreement with creditors and shareholders, the rules of a company restructuring procedure allow for the modifica- tion of individual claims against the will of the affected parties through a restructuring plan. In doing so, the rules involve significant departures from fundamental principles of contractual compliance, freedom of contract, and ownership rights. However, the proce- dure is based on the active participation of the debtor, the administrator, and the affected parties. Since the interests and desires of the parties are often in conflict, some of them must be given priority over others. This conflict becomes particularly complex because the parties who end up in a kind of coercive community can be quite diverse.The power that some parties are given over others, and the interests that can be accom- modated in a plan, will of course depend on the design of the rules. The distribution of power must reflect a balance between the interest of a system sufficiently efficient for successful confirmation of restructuring plans and the interest of due (or reasonable) consideration of the rights of individual parties.The thesis examines and analyzes how the applicable rules of the restructuring agree- ment are designed in different systems. This is done to find out how the power between the parties involved is distributed in the systems and what interests they favour and disfa- vour. Furthermore, several basic questions for the field of law are dealt with, such as the primary purpose of different regulations, the underlying principles that enable coercion to be exercised against individuals, and what causes different parties to have different interests.In addition to Swedish law, the thesis covers US law, German insolvency law, the recom- mendations of the Nordic-Baltic network, the EU Directive (2019/1023) and Finnish law.
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| 31. |
- Ek, Mikael, 1987-
(författare)
-
Leveranser och unionsinterna förvärv i mervärdesskatterätten
- 2019
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Leveranser och unionsinterna förvärv i mervärdesskatterätten – Supplies and Intra-Union Acquisitions of Goods under VATThe objective of this thesis is to analyze the VAT rules regarding supplies and intra-union acquisitions of goods based on the notion that a purpose of harmonized VAT is to further the internal market. This objective originates from the tension that has been created between the two mentioned transaction types, where a transaction involving goods is treated one way if it is carried out domestically and another if it is done in a cross-border context.How transactions are classified determine different obligations for the taxable person that carries them out. Among other things, it affects the place of supply and thus which member state that has the right to tax the transaction. It also affects which kind of administrative obligations the taxable person has and where he or she needs to fulfill them.Since the idea of the internal market within the EU is to create an area without internal frontiers where free movement of goods (among other things) is ensured, it can be questioned if a harmonized system that treats cross-border supplies differently from domestic supplies fully improves the function of the internal market.To answer that question, it is necessary to study how supplies and intra-union acquisitions of goods are treated within the VAT system, both regarding the classification of the transactions and the consequences the classification result in. Further, it is also required to compare the findings regarding the VAT treatment of said rules with various benchmarks concerning how VAT rules should be constructed in light of the purpose to further the internal market.By conducting a study based on these parameters, it is possible to shed some light on a topic that has been intensely discussed on a European level during the last decade, namely how the VAT treatment of goods should be in the definitive VAT system.
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| 32. |
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| 33. |
- Frändberg, Åke, 1937-
(författare)
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Rättsordningens idé : En antologi i allmän rättslära
- 2005. - 1
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Rättsordningens idé sätter det gemensamma hos de 25 uppsatser i allmän rättslära som ryms i denna bok i fokus. I en första avdelning av uppsatser utvecklar författaren sin syn på den allmänna rättsläran och dess uppgifter. I en andra avdelning behandlas rättsordningarnas natur och uppbyggnad. Bl.a. analyseras förhållandet mellan rätten och staten samt begreppet gällande rätt. I en tredje avdelning presenteras olika aspekter på rationell lagstiftning, rättstillämpning och lagtolkning. Bl.a. jämförs den juridiska tolkningen med tolkande verksamhet utanför juridiken. Också den svenska förarbetsanvändningens principiella problem berörs. En fjärde avdelning handlar om rättsstaten, rättssäkerheten och rättrådigheten, och i en uppsats diskuteras förhållandet mellan klokhet, humanistisk bildning och juridik. Bokens sista avdelning har en historisk karaktär och inne-håller bl.a. en studie av förhållandet mellan naturrättsläror och positivism. Boken avslutas med en exposé över svensk allmän rättslära och rättsfilosofi från Hägerström fram till 2004. De flesta uppsatserna har tidigare publicerats i tidskrifter, festskrifter m.m.
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| 34. |
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| 35. |
- Gölstam, Carl Martin, 1969-
(författare)
-
Licensavtalet och konkurrensrätten
- 2007
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this thesis is to describe and analyse the significance of economic thinking and arguments in the treatment of licence agreements in EC competition law. A central question is to what degree the concept of competition in EC law reflects an economically realistic approach to competition. The study also investigates to what degree the economic functioning of intellectual property is considered in competition regulation and how much the economic functioning of the licence agreement is considered. The investigation mainly consists of a comparative analysis of EC competition law and American antitrust law concerning the economic arguments and their importance. The treatment of territorial restrictions, field of use restrictions, quantity clauses, tie-outs, tie-ins, grant back, no-challenge clauses and price restrictions are of special interest here. This study shows that an economically realistic view of competition has influenced current EC competition law, especially in the Technology Transfer Block Exemption Regulation (TTBER). Exceptions from this development in the EC law are mainly due to the goal of integration of the common market. Territorial restrictions are strictly regulated in the TTBER even when the parties’ market shares are below the market thresholds defined in the regulation.The function of intellectual property rights are not much considered in EC competition law but there are general remarks about the economic functioning of patents in the Guidelines for the TTBER. However, it is difficult to find evidence for economic reasoning about patents in the formation of concrete rules. On the contrary, patents are weakened by the widened concept of exhaustion presented in the Guidelines.The economic functioning of the licence agreement is considered in the rules of TTBER and the economic arguments for clauses which create incentives for making investments or give the possibility of control are acknowledged. However, the free riding argument has a weak position when applied to territorial restrictions, which are more formalistically regulated.The EC competition law has become more similar to American antitrust law. The decisive difference consists in the judicial treatment of territorial restrictions, where the goal of integration is still of central importance in EC law.
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| 36. |
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| 37. |
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| 38. |
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| 39. |
- Hansson, Mikael, 1975-
(författare)
-
Kollektivavtalsrätten : en rättsvetenskaplig berättelse
- 2010
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The collective agreement is considered to be the single most important method of regulating the labour market in Sweden. Its importance is emphasised by the fact that there is no legislation concerning wages, and that labour-market legislation often can be derogated from by collective agreements (quasi-mandatory statutes). It is often argued that the position of the collective agreement is threatened, due to the fact that the society within which the collective agreement was developed to regulate is fundamentally changing. This change, described in terms of certain tendencies, (internationalisation, individualization etcetera) and their driving forces appear, as it seems, in society (i.e. outside the law), which makes them somewhat difficult for the legal discourse – and jurisprudence in particular – to handle. In the thesis the author combines a discussion of classical topics concerning the collective agreement (such as closing of collective agreements, the binding force of the collective agreement, interpretation of the collective agreement and principles regarding competing collective agreements) with concepts from the law and literature-genre. The law of the collective agreement is thereby described as a legal field of its own, and since the legal field to a large extent is constructed and withheld by legal doctrine, the author argues that jurisprudence itself have an important role in how the changes in society affects the collective agreement. However, modern legal science has certain problems to acknowledge and, moreover, to reflect upon its influence in this process. It is suggested that the changes, insofar as they are relevant to the collective agreement, is situated within the legal discourse itself, in its own narrative. With this perspective in mind, jurisprudence can, and ought to, reflect upon its own role in the narrative of the collective agreement.
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| 40. |
- Hellborg, Sabina, 1985-
(författare)
-
Diskrimineringsansvar : En civilrättslig undersökning av förutsättningarna för ansvar och ersättning vid diskriminering
- 2018
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This doctoral thesis examines liability for discrimination under Swedish private law. According to chapter 5, section 1 of the Swedish Discrimination Act (diskrimineringslagen) compensation shall be paid by natural or legal persons who violate the prohibitions of discrimination that are established in the act. The purpose of the compensation is not only to compensate the person discriminated against for the violation of the right to equal treatment, but also to prevent further discrimination.The thesis examines two main questions: (i) what preconditions need to be fulfilled in order to establish liability for discrimination? and (ii) what circumstances affect the amount of compensation? An overarching aim of the thesis is to create an understanding of the characteristic problems and questions that occur when handling discrimination-related questions in a private law context. Consideration is taken to the EU law background and the aim, articulated in EU directives, to achieve effective, proportionate and dissuasive remedies for breaches of the principle of equal treatment.The research focuses on the prohibitions applicable in the working life and regarding goods, services and housing. It includes detailed analyses of the prohibitions against direct discrimination, indirect discrimination, inadequate accessibility, harassment and sexual harassment. The analyses deal with questions concerning the subjective motives of the discriminating party, problematic aspects considering the burden of proof as well as the exceptions from the prohibitions. Circumstances affecting the amount of compensation are analysed considering the character of the discriminating behaviour and its effects. Certain aspects attributable to the preventive function of the damages are examined, as well as how they have been decisive in the court judgements.
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| 41. |
- Hellner, Michael
(författare)
-
Internationell konkurrensrätt : Om främmande konkurrensrätts tillämplighet i svensk domstol
- 2000
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In litigation involving parties from different countries, private international law questions regarding jurisdiction, applicable. law, and enforcement of foreign judgements must be addressed. This study concerns the issues arising in the determination of applicable law in international litigation involving the private enforcement of competition law. The private international law problems that arise are mainly two. First, competition law can be characterized as public law, and the application of foreign competition law could then be deemed to violate the maxim that foreign public law is not to be applied by the Swedish courts. Second, it is highly doubtful that “traditional” bilateral choice of law rules are adequate to cope with internationally mandatory rules such as competition law rules. In addition to this the question is asked whether EC law constitutes an obstacle to the apllication of foreign competitionlaw. A comparative survey of German, Swiss, U.S. and Swedish law is carried out in order to see what possible solutions to the problem that can be found in the different legal orders. Finally the suitability of several methods of private international law, both bilateral and unilateral, is evaluated in respect to the application of competition law. The answer might not be the same depending on whether the choice of law is in contract or in tort.
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| 42. |
- Helmius, Ingrid
(författare)
-
Polisens rättsliga befogenheter vid spaning
- 2000
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis investigates the legal authority to use power available to police in pursuing secret surveillance to detect and take legal measures against crimes. It analysis the regulations governing different methods of surveillance, and how they balance public and private interests in legislation as well as in its application.The systematization of the methods of secret surveillance shows a well-reasoned, comprehensive picture needed for the development of a better legislation regarding the security of private life. This is equally pertinent to the interests of the individual police officer. The incorporation of the European Convention on Human Rights into the Swedish legal system in 1955 entailed changes with regard to rights to privacy. In most cases the Convention provides a stronger protection for the right to respect for privacy than does the Swedish Constitution. No methodological investigation was made of the effect of the incorporation of the convention into Swedish legislation which, as a consequence, lacks legal ground for some surveillance methods. Moreover, the protection of privacy provided by the Constitution has not been fully and sufficiently recognised.The legal principles for administrative agencies are more or less expressely observed in legislation. In the application of the law the principles seem to bee adhered to in equal measure when they are explicit in the legislation and when they are not. The study shows however, that the basic principle of legality is not taken into sufficient consideration. Without credibility there is a risk that effective crimefighting is undermined by suspicions of police misuse of powers.
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| 43. |
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| 44. |
- Höök, Johan
(författare)
-
Intern kommunal kompetensfördelning
- 2000
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In Sweden, the competence to make decisions is divided between different organs withinthe municipalities. The duties of a municipality are divided between the directly electedassembly and the indirectly elected committees. According to the Local Government Act,the municipality assembly decides in all matters involving questions of principle or otherwise of major importance. The competence to make decisions is not only regulated in theLocal Government Act, but also in the Instrument of Government Act, RF. In Chapter 1 art7, it is established that the decisions-making power in the municipalities is exercised byelected assemblies. This thesis has several objectives. One is to investigate which competence themunicipal assembly and its committees have according to the Swedish legal system.Furthermore, it examines which issues the municipal assemblies can delegate tocommittees and the limits of what the committees can delegate to municipal employees.The Local Government Act has been, updated in recent years in order to make it easier forcitizens to influence public services without being a member of a political party. In thisthesis it is investigated which competence that was delegated to citizens through these.changes in the law. A brief survey is also made of the, organisation of the municipalities inthe other Nordic countries. The 1991 Local Government Act made delegation from the assembly to thecommittees much easier. According to the travaux préparatories, this reform is inaccordance with the regulation in chapter 1 art 7 RF. The conclusion is that this may bequestioned in some areas: The use of budget authorisation and the fact that committeesmay be entrusted with the right to prescribe local norms can be in conflict with theregulation in chapter 1 article 7 RF.The users of public services have been given several ways to influence publicservices. In this thesis it is shown that there are legal problems which have not been solved for these new forms of public participation.
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| 45. |
- Johansson, Caroline, 1982-
(författare)
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Tjänstepensionen möter EU-rätten : Om relationen mellan svenska kollektivavtal och den inre marknaden
- 2018
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The occupational pension constitutes an important part of the total pension for most employees in Sweden. The large part of the occupational pension plans are decided through collective agreement on confederate level and the social partners are given a large scope regarding contributions, requirements and administration. The main focus of the thesis regards the relation between the Swedish collectively bargained, occupational pension and EU internal market law. The aim is to describe how they interrelate and identify tensions between the two. Before that, the Swedish occupational pension is examined. First, a historical account is given regarding both the occupational and the public pension. Thereafter, the occupational pension’s modern structure is analysed, set out from the pension plan for white collar workers in the private sector. The occupational pension then serves as the basis for the analysis of the EU internal market law. This part contains one chapter on competition law and collective agreements, one chapter on the free movement of financial services and one chapter on the free movement of workers and occupational pension rights. To conclude, the thesis connects to overarching questions regarding the scope for different welfare solutions within the EU.
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| 46. |
- Johansson, David, 1986-
(författare)
-
Skada och ersättning vid immaterialrättsliga intrång
- 2020
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Damages are the only remedy in the law of intellectual property (IP) through which rightsholders may recover compensation following an infringement of their rights. Because the intellectual property framework’s main goal is to protect rightsholders’ investments, one might believe that damages would serve an important role in the majority of infringement cases. This has not been the case in Sweden.Determining intellectual property damages is often considered difficult. The perceived difficulties and associated risks have often discouraged rightsholders from either claiming damages at all or from spending the resources necessary to provide the necessary investigation and legal argumentation. Considerable uncertainty remains, despite the fact that the current regulatory framework for intellectual property has been in place for many years, with provisions made clearer through the implementation of the so-called Enforcement Directive (2004/48/EC). This uncertainty is not only detrimental to IP rightsholders but also may increase burdens on infringers to defend themselves against unfounded damage claims.This dissertation takes a closer look at the intellectual property provisions on damages in Sweden and Article 13 of the Enforcement Directive in light of the decisions of Swedish courts and the Court of Justice of the European Union. The analysis focuses on the inherent tension between the concept of actual damage, or prejudice, and the principles that guide the actual determination of the damages. In doing so, the dissertation continuously discusses and evaluates the different possibilities inherent in the relevant legal provisions. It strives to go beyond the specific questions regarding the pure calculation of damages in order to provide some insight into the legal and systematic challenges in effectuating them. The dissertation also addresses several issues regarding evidentiary thresholds and traditional tort law concepts, such as causation, and focuses on what happens when we try to apply traditional models within an intellectual property context.
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| 47. |
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| 48. |
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| 49. |
- Kellgren, Jan, 1967-
(författare)
-
Mål och metoder vid tolkning av skattelag : Med särskild inriktning på användning av förarbeten
- 1997
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The subject of this thesis is the interpretation of tax legislation, particularly the use ofpreparatory works. The purpose of the thesis is to devise appropriate principles for theinterpretation of tax legislation in general and principles for the use of preparatoryworks in particular.The author discusses the different goals involved in interpreting tax legislation, such as achieving predictability, uniformity and facilitating reasonable courtdecisions. In this context, the effect. of the EC-membership on the use of Swedishpreparatory works in the interpretation of tax legislation is analysed.Subsequently, the use of preparatory works in the interpretation of tax legislationin the Swedish Supreme Administrative Court is examined, from the viewpoint of thegoals for the interpretation of tax legislation.Thereafter, the author discusses German doctrine on the sources of law and theuse of preparatory works in the highest German court of law for tax cases (Bundes-finanzhof). The focus is put on the question of whether any of the distinctive featuresof the German doctrine on the sources of law could contribute toattaining the goals ofthe interpretation of Swedish tax legislation.In the last chapter, the prerequisites of putting forward principles for theinterpretation of tax legislation are discussed and a proposal for an overall structurefor the interpretation of tax legislation is presented. This structure is based on analysisat two different levels. The first level consists of a prima facie analysis of basicprinciples governing the interpretation of tax legislation. The result of the prima facieanalysis is supplemented and tested against the goals of the interpretation of taxlegislation.
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| 50. |
- Kellgren, Jan
(författare)
-
Mål och metoder vid tolkning av skattelag : Med särskild inriktning på användning av förarbeten : unter besonderer Berücksichtigung der Verwendung von Gesetzesmaterialien
- 1997
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The subject of this thesis is the interpretation of tax legislation, particularly the use ofpreparatory works. The purpose of the thesis is to devise appropriate principles for theinterpretation of tax legislation in general and principles for the use of preparatoryworks in particular. The author discusses the different goals involved in interpreting tax legislation, such as achieving predictability, uniformity and facilitating reasonable courtdecisions. In this context, the effect. of the EC-membership on the use of Swedishpreparatory works in the interpretation of tax legislation is analysed. Subsequently, the use of preparatory works in the interpretation of tax legislationin the Swedish Supreme Administrative Court is examined, from the viewpoint of thegoals for the interpretation of tax legislation. Thereafter, the author discusses German doctrine on the sources of law and theuse of preparatory works in the highest German court of law for tax cases (Bundes-finanzhof). The focus is put on the question of whether any of the distinctive featuresof the German doctrine on the sources of law could contribute toattaining the goals ofthe interpretation of Swedish tax legislation. In the last chapter, the prerequisites of putting forward principles for theinterpretation of tax legislation are discussed and a proposal for an overall structurefor the interpretation of tax legislation is presented. This structure is based on analysisat two different levels. The first level consists of a prima facie analysis of basicprinciples governing the interpretation of tax legislation. The result of the prima facieanalysis is supplemented and tested against the goals of the interpretation of taxlegislation.
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