At the turn of the century 18/1900 Swedish law looked upon young people as being adults at about the age of 15. At 15, the young person had left school, had his first employment and provided for himself and also had been confirmed to full membership of the Swedish State Church. Thus he was to be considered an adult and responsible for his actions. Parents, society/school and Church had done what was expected of them and now it was up to the 15-years old to live according to the laws and to be punished if the laws were broken. Over the following hundred years, at the time of the millennium, Swedish society changed a lot.

Predatory pricing is one of the most frequently discussed topics in competition law and should be considered both from a legal and economic perspective. The concept of predatory pricing can bedescribed as a situation where a company is pricing at a level that, according to the assessment theories, is unreasonably low. The problems with this type of conduct arises when the low prices hinder competition. A company which uses predatory pricing will likely deter rivals entry to the market or drive the existing ones out of it. In the long run, the effects on competition will likely be higher prices which will hurt customers and consumers as well as competition.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

Att många barn världen över mist rätten till sitt biologiska hushåll och att flera befarar att hamna i samma situation är ingen nyhet. I Bosnien- Hercegovina råder en kaotisk efterkrigstid som satt sina spår på familjebanden. Detta i form av att gemenskapen familjemedlemmar emellan blir allt svagare eller löses upp. För två år sedan byggdes ett Familjecenter för stigmatiserade familjer vars mål är att stärka familjeband och ge hushållets medlemmar ny hopp. Jag blev väldigt nyfiken på detta Center speciellt eftersom det var så annorlunda från andra Sociala Välfärdscenter i staden.

AbstractThere is a general perception that women are victims and men are the perpetrators of sexual offense. Female perpetrators of sexual crimes have been neglected in the research literature, because female sex offenders do not live up to preconceptions of female as motherly and caring. Females tend to be responsible for a very small portion of all crimes and are estimated to account for 1-2% of all sexual offenses. Theories use to discuss female sex offending include neutralization of behavior, mental health and feminist theory. The aim of the present study was to describe female sex offenders and examine the relationship between the perpetrator and the victim by analyzing court judgments.

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.

There is currently an ongoing discussion in Sweden about the need for weather shelter for farm animals being kept outdoors during the winter season. Currently, the national animal welfare legislation requires weather shelter providing the animals? with access to a dry and clean place to rest, but under certain conditions exemptions can be granted. The Swedish Board of Agriculture has put forward a hypothesis that there is a difference between judicial decisions in animal welfare cases dealing with weather shelters, as to whether the animal has shown to be suffering or not. The aim of the study was to highlight any weaknesses or difficulties when assessing animal welfare issues associated to the absence of or design of weather shelters.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden and to make Sweden more attractive to this important group of researchers and to strengthen the Swedish competitiveness. In 2001 the law for foreign researchers was reformed to include foreign experts, researchers, managers and other key personnel. In Sweden called ?expert tax?.As a result of this; problem with the predictability of who may have the potential to apply for the expert tax benefits was developed.

This bachelor thesis addresses the problem of appeals against house building in Gothenburg. The thesis investigates whether there is a statistically significant relationship between demographic factors and the occurrence of approved, appealed and revoked permits for new construction of residential buildings in the ten districts of Gothenburg. This is done with a correlation analysis. The report also investigates whether there is a statistically significant regression in the same demographic factors and how these individually affect the average processing time for appeals in the districts. This study is done with a multiple regression analysis.

Both the Commission and the Community Courts have on several occasions stated that a concentration that will cause the creation or strengthening of an oligopoly under certain circumstances might cause what?s referred to as a collective dominant position in the market. The concept of collective dominant position has gained a lot of criticism for being poorly defined and thereby create an uncertainty. The Commissions approach when applying the concept has also gained criticism for its lack of consistency. As a consequence of the Court of First Instances (CFI) decision in the case Airtours v.