The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

This thesis seeks to investigate how an agreed written form requirement is met in an electronic environment. Swedish Contract law is applied since Sweden lack specific regulation for electronically closed agreements. Since contractual freedom prevails in Swedish law, it is up to the parties themselves to decide if the formal requirements to be applied.In order to assess whether the written requirement is fulfilled in the electronic environment, a purpose-oriented analysis should be made. When the purpose of why a written form requirement applies has been clarified, the analysis continues to assess whether the objective can be achieved with the modern form of communication. The method is called functional equivalence and means that when an electronic media fulfill the same functions as the paper medium so will the electronic medium as a starting point to give the same legal effect as if it were the case of a written paper document.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

Unjustified enrichment is used as legal basis when a part claims compensation. Unjustified enrichment can be illustrated as: (A) made a profit on someone else?s loss (B) and if the profit is"unjustified"and has"no legal basis"it shall be returned, which then make it possible for B to claim compensation from A referring to the profit. B has in this case lost something that he owns. To be able to claim A for compensation must the loss of B also be a benefit for A.

Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local governmental entities (municipalities) have engaged in commercial transactions that, essentially, have been aimed at transferring the ownership of public services ? for example schools and local medical care centers ? to private undertakings. A few of these transactions have been declared by Swedish administrative courts to constitute illegal below market value transfers of public resources. The essay seeks to determine whether the Swedish national provisions that govern legal claims based on the directly effective Art. 88(3) of the EC Treaty, are compatible with the principle of effectiveness, i.e.

In Italy in 1528 the famous author Baldassare Castiglione published the book Il Cortegiano. In words Castiglione portraits the ideal courtiers and provides a lot of advice on how to achieve the ultimate courtier manner. For example he introduces and explains the words sprezzatura and grazia. His advice spread from Italy and influenced the courts around Europe. My purpose with this study has been two folded. Firstly, I have analysed Castigliones Il Cortegiano in order to examine his vision of virtues and ideals.

Two different claim relations arises with a damage covered by a liability insurance. The first claim relation is of course the one between the claimant and the liable as a claim for damages. The other claim relation arises between the liable in his capacity of insured and his insurer as a claim for compensation under the liability insurance. There is a tight connection between the two claim relations because of the fact that it is the claimant?s claim for damages that gives rise to the claim for insurance compensation.

The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

AbstractThis essay is about what rights that a consumer has, after it?s been to a beauty-shop getting a treatment somewhere on her body. We were interested to see what kind of regulations that could be useful if a problem occurred after or during treatment. There are several risks with these treatments.The last decade these kinds of treatments have increased, due to people being vain and so aware about there looks. We started to investigate what type of rights the consumer generally has when it?s about a service.

The right to non-discrimination is a fundamental part of human rights. Sweden has enacted legislation which prohibits employers from discriminating or harassing employees and job seekers. Swedish authorities also receive a substantial amount of complaints concerning ethnic discrimination in the workplace every year and there are volumes of research showing structural injustices related to discrimination. Despite these facts few employers have so far been found guilty of discrimination on ethnic grounds in Swedish courts.This thesis aims to shed lights on and analyse how the Swedish anti-discrimination legislation is utilised in the Swedish Labour Court regarding discrimination and harassment on ethnic grounds. On the basis that very few lawsuits brought on behalf of employees/job seekers have been successful it is hypothesized that there are problems either with the form of the legislation or the assessment of the court.

This paper is based on a study seeking answers to questions about how the judges at district courts look at mediation as a way to deal with custody and visitation disputes between parents who do not live together. The questions posed in this study are: When is a mediator appointed? What result do judges expect to mediation? What do the judges say about how a mediator should work? What are the judge?s opinions about the lawyer?s role in these cases? Finally, how do the judges define the children?s needs and how do the judges check that the solution is best for the child? The study also aims to compile theories of mediation, to create new knowledge and to possibly develop new research questions related to mediation. The study is a qualitative case study with law sociological and abductive approach. The interviewed judges all have a lot of experience in family law cases.

In Italy in 1528 the famous author Baldassare Castiglione published the book Il Cortegiano. In words Castiglione portraits the ideal courtiers and provides a lot of advice on how to achieve the ultimate courtier manner. For example he introduces and explains the words sprezzatura and grazia. His advice spread from Italy and influenced the courts around Europe. My purpose with this study has been two folded. Firstly, I have analysed Castigliones Il Cortegiano in order to examine his vision of virtues and ideals.

In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

Three years after the Bosman case, it was decided that a socio-cultural approach on sports be introduced in Europe. EU presented a formulation for the same purpose ? The European Model of Sport. The purpose of this formula was to maintain the socio-culture and traditional ap¬proach to all kinds of amateur and professional sports in Europe. If we were to com¬pare this model with the American model of sport, it shows many different ways of thinking in terms of organised sport.