This master's thesis on the subject of public law will deal with the implications ?Directive 2001/18/EC on the deliberate release into the environment of genetically modified organisms? might have on the Swedish legal system. The purpose of the directive is to harmonize the European Union States legislation regarding licensing of the deliberate release of GMO?s into the environ­ment, this to maintain a high level of environmental protection and at the same time preserve the internal market of the European Union. The thesis will primarily examine how the provisions of the directive relating to the general principle of good administration have impacted the proce­dural autonomy of Sweden.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

The frequency of innovative procurement is currently very low in Sweden. Innovative procurement is to procure unknown solutions to a defined problem or need for which it sometimes has not yet been established on the market.  Current Swedish procurement legislation does not prevent innovation procurement, however, it limits official authorities to actively work with innovative companies to develop new solutions. Furthermore, some conflicts arise between the Swedish procurement legislation and the basic principles concerning public procurement developed under EU law, which must be considered in all procurements. Additionally, there is not a specific procurement procedure designed for innovative solutions in the current legislation.On the 15th of January 2014 three new directives on procurement rules were adopted with the general objective to simplify the procurement process and to make the whole system more flexible. A new procurement procedure has also arisen called innovation partnership.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

A decade ago the organic egg production in Sweden was nearly nonexistent (Föreningen för ekologisk fjäderfäproduktion, 2008). A rising demand for these products in the beginning of year 2000 made the organic egg production the most increasing production of all organic provisions. The Swedish consumers value provision production that have a reduced impact on the environment and further protects the wellness of animals and plants (Jordbruksverket, 2010). Today, the organic egg production composes roughly 6 % of the total egg production in Sweden. This indicates that the ambition of Jordbruksverket, which has an organic egg production goal of 10 % of the total production, is not yet achieved.The consumer demand on the market is the driving force for these new products, and the higher prices contribute to an essential portion of the additional costs of organic egg production (Jordbruksverket, 2004).

Södra Skog chose in 2011 to convert the saw mill in Traryd to a gradually refined sawmill of hardwood. In 2009, they had also acquired the hardwood sawmill in Djursdala. This was strategically important for Södra's business since the demand for hardwood products has increased. The standing volume of deciduous trees in Sweden is today approximately 524 million m3sk and it has increased rapidly in recent years. However, the deciduous forests are to a large extent located in areas that are set aside for nature conservation and is thus not available to the industry.The goal of this work is to create a simple and reliable method for mapping of deciduous wood volumes in areas where Södra Skog is operating (Götaland excluding Gotland).The material that is used is raster databases with estimated forest attributes (kNN-Sweden), data from National Forest Inventory (NFI) and forest management plans.

This thesis analyses the scope of the treaty articles 43 and 48 concerning the freedom of establishment of companies. The interpretations of these articles made by the Commission and the European Court of Justice are analysed to see whether they are consistent. The analysis encompasses the provisions and directives in the field of EC Company Law as well as the essential case law from the ECJ regarding these issues. The conclusion that must be drawn from this thesis is that the Court of Justice adds the momentum in these issues whilst the Commission is held up by political considerations..

Most of us sometimes in life visit a restaurant to relax and eat some good food. In that case, we trust that the food they are serving is of good quality and safe which prevent food poisoning. As a consumer you mostly do not have any insight what?s happening in the kitchen at the restaurant. What is really going on when they prepare the food? An introduction of the Smiley system could help you as a consumer in the choice of restaurant.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

The purpose of this study is to achieve an understanding of how a CE- marking process is conducted and to identify the relevant factors that must be considered in such a process. We have conducted our study at Lo?vhults Svets & Smide AB (Lo?vhults) in Skruv, Sma?land Sweden, which are manufacturing brackets for small covering constructions.To understand how a CE-marking process is conducted several documents and provisions have been reviewed to achieve a basic understanding and insight of the subject. It thus led to that guideline ETAG 015 were studied and the factors to be considered in the CE-marking of brackets were identified. Together with Jan-A?ke Johansson at Lo?vhults we agreed on four different brackets to investigate for a potential CE-marking.

The purpose of this paper is to examine how gender is created in the Administrative Court´s application of care of Young Persons (Special Provisions) Act. The theoretical starting point is the gender perspective. My empirical work consists of 27 court cases from 2010 and 2011. These are investigated for common themes by a qualitative content analysis. The result and analysis consist of four court cases representing one theme each.

Transfer of undertaking or business is a complex fact. It requires many aspects to be takeninto consideration. For there to be a transfer of undertaking or business, it has to be a stableeconomic entity that after transfer has retained its identity. The provisions regarding transferof undertaking or business is found in the transfer of undertaking or business directive,6 b § LAS and 28 § MBL.An employee?s employment is automatically transferred to the transferee.