A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

Barnamordsplakatet (a Infanticide Proclamation) of 1778 was a circular allowing unmarried mothers to give birth at an undisclosed location without giving up the name of the father. The proclamation was supposed to ease the situation for the unwed mother in Sweden.The aim was to investigate whether women in Assembly of Hällefors, far from government and close to remote forest Finnskogen, was affected by the Infanticide Proclamation, between 1771 and 1830.Case studies has been done on people who had illegitimate children, if they were convicted, what the crime was and what the punishment was. The investigation is made at a local level and compared against national analyzes on the same theme.A lot of illegitimate children were born in Grythyttan nearby and slightly less in Hällefors, compared to other places of Sweden. Mothers and fathers were convicted in the district court for crimes, including, sexual intercourse between unmarried persons. More women than men were convicted.

The purpose of this study was to look into how evidence evaluation in verdicts considering 2 § LVU (Care of Young Persons Act) linked to honor related problems are handled by the County Administrative Court of Stockholm. The questions at issue were how the County Administrative Court handles the prerequisites regarding 2 § LVU verdicts, how the County Administrative Court proceeds when evaluating evidence in 2 § LVU verdicts, and how the County Administrative Court handles indications of that a child is living in an honor-related context. To answer this, five verdicts have been analyzed. In addition to this, two interviews were made as a complement. In the analysis of the collected material, the authors proceeded from a theory of evidence and used a hermeneutic method for the analysis.

The European Court of Justice, the ECJ, has the governing function in the Union as a guardian of law and justice. Even today, with a Union of 15 memberstates, statistics show that the ECJ and the Court of First Instance have increasing difficulties in fulfilling their tasks. This situation is chiefly a cause of an increasing number of cases raised. Due to this, profound changes have to be made in order to preserve common lawagreements in a future expansion of the Union. The purpose of this paper is to exam which changes the Courts have to make in order to meet an increased amount of cases that an enlarged Union would mean..

The purpose of this essay was to see how the child's voice was being heard in the verdicts in trials. I looked into court cases where parents wanted custody of their child/children. The focus of my analysis was on how the verdicts were presented and if the child/children were described in the court cases. The method that I used was qualitative documentanalysis. I chose seven court cases to investigate and analyse.I described theories of Foucault's power to get a different perspective on courtroom cases and the children's voice.

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.

AbstractIn 1998 the United Nations held a diplomatic conference on the establishment of an International Criminal Court in Rome. In the end of the conference the negotiating states adopted the Rome Statute by which an international criminal court was established. The court, which entered into force on 1 July 2002, has jurisdiction over the crimes of genocide, crimes against humanity and war crimes. The court also has jurisdiction over the crimes of aggression but the court will only be able to exercise its jurisdiction of this crime category when the member states of the court have found a definition of the crime.In the draft statute, which was prepared before the conference, acts of terrorism were a proposed crime. With the starting-point in the Rome conference this essay studies how the working-definition of crimes of terrorism was elaborated in the draft statute and how the state delegations viewed the crime.

The aim of the study was to investigate the crimes and punishments that were commonly occurring between the years 1601-1651, and how the distribution was between men and women represented in the court in district Sjuhundra and Njurunda district. To answer these questions, a quantitative examination of court records conducted in which the crimes and punishments have been categorized. The results that have emerged have been the basis for the conclusions issued in the essay. The results showed that the most common target types were various civil and propertycase and the most common punishments were sentenced to fines and settlements. It was predominantly men who were in the court, the proportion of women was between 13-22%.

The aim of this study is to enhance the knowledge of target and performance management?s effects on the judiciary. In the past decades there have been a number of reforms in the general public sector of many countries. The management philosophy often used to describe these public sector reforms is called New Public Management (NPM). One main theme has been an increased focus on the management control systems, for example a greater emphasis on target and performance management.

AbstractThe purpose of this study were to examine the appeal that reaches the county administrative court regarding cases within The law of support and service to some disabled (LSS) the third "alternative" with the effort personal assistant. We have gathered 280 cases from seven different county administrative court and from our selection 19 of the cases remained.These 19 cases became our starting point for our study and they have been interpreted through Foucault´s and Skau´s interpretation frame regarding power and Payne´s social constructivism to try and answer our three questions at issue: How are the cases being handled by the county administrative court? What kind of cases leads to appeal? What similarity and differences are there between the cases? These questions have been answered one by one in a systematical order. Our result shows, among other things, that cases that involve certificates from occupational therapist or physiotherapist are the cases that win against the municipality in the county administrative court. Further we have found a new theme in our study regarding clientification among them who apply for efforts within LSS and "alternative" three.

The aim of this study was to examine the occurence of norms in court cases regarding the Swedish law of support and service for disabled (Lag 1993:387 om stöd och service till vissa funktionshindrade) with the help of a discourse analysis method. More specifically its aim was to examine and identify norms in the different dictums/statements that were to be found in the court cases regarding the supportive institution "contact person" according to the Swedish law "LSS" with the help of a norm science approach. The aim was also to examine when the applicant was found to be entitled to a contact person according to the LSS-law. To be able to do this, the author studied thirty-four different court cases. In these cases six themes were found, that indicated the occurence of norms.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

This reports purpose is to give a general view on how to handle information collectedthrough photogrammetry and laser scanning with the help of UAS. The report ismade in collaboration with WSP Group and will briefly describe howphotogrammetry and laser scanning, also known as Lidar, works and how those areused in the construction business today. Then the focus will be on how gathered datais handled today, how outsourcing of data should be approached and if there are anyconsequences if data is handled in the wrong way. Interviews have been made with allparts in the UAS business. That includes authorities as Transporstyrelsen,Försvarsmakten.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

The aim of this essay was to examine how the decision-making in LVU cases are motivated in the judicial decisions. How has the principle of whats in the best interest of the child been noticeable in these judicial decisions and how are the child's needs and the consequences for the child of the drug abuse been described? When the parents have been judged to have given a non acceptable consent, how have they been described and how has the parents described the situation?Our research is of a qualitative nature, a document analysis of judicial decisions in LVU cases. We analyzed eight court cases containing decisions from County Court, Fiscal Court of Appeal and The Supreme Administrative Court.Our results showed that parents were described in the judicial argumentation as negative stereotypes and a picture of unreliability were created. What was best for the child were not expressed in words but woven into the children's needs and in most cases the consequences of the abuse of drugs were not made clear..