On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

Chief executives and other persons in management positions are not applicable to the same protection system as other employees. Lagen om anställlningsskydd is not applicable for example. Instead all terms and conditions are in the employment contract, which get increased importance. The employment contract for a chief executive is comprehensive. This essay focuses on employment protection, wages and compensation, loyalty during the employment, secrecy and competitive clauses.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

During September 2010, Google decided to change their trade mark policy to allow keywords which is equal to an already own trademark to be offered to all who intend to link the word to their ad. They offered a service for this called Adwords. The update followed since The Court Of Justice (CoJ) stated that Google does not commit trade mark infringement by doing this. The question to answer is whether the proprietors of trademarks can do something to stop them from being used by competitors as keywords in Adwords. CoJ has stated that the advertisers are infringing the exclusive right of a trademark if the used keyword is identical to the trademark, the commercial focuses on products that is identical to the products which are registered on the trademark and if the commercial makes it difficult or impossible to an average internet user to decide whether the products originate from the proprietor, a company which has a financial connection to the proprietor or a third party.

Magdalena Rudenschöld (born 1766, died 1823) was a woman in Swedish history, who lived a turbulent life. As a young woman she was employed at the Swedish court and got to know the king of that time, Gustaf III, and she became the mistress of one of his closest deputies, Gustaf Mauritz Armfelt. After the killing of Gustaf III, a temporary government was formed. This was a regency that was put there on behalf of Prince Gustaf Adolf, since he was not yet of age to run the country. The commission to conduct this temporary government was given to Duke Carl, who was the dead king?s brother.King Gustavus III?s former employees and Officers were after the king?s death, opposed by the temporary government, and they were moved to other assignations.

In public relations and marketing, lawsuits traditionally connote crisis. The purpose of this study is to explore the design and critical considerations concerning risks and opportunities when companies voluntarily initiate lawsuits with the partial aim to get publicity in the mass media. In the following paper, the communicative aspects of two such Swedish cases in the European Court of Justice are studied?a large corporation challenging the Swedish monopoly on gambling and a small company challenging the government on their restrictions for individuals to import alcoholic beverages. The case studies have been conducted through interviews, analysis of legal acts and press articles.

This essay inquires with the local authority´s rights versus obligations towards its members in agreement situations, where according to civil law compete with the according to public law.These situations become more and more common, since the public is often integrated in today´s trade and industery. Within this analyses there are statements made by HD about what is the applicable judgement concerning this complex area. HD´s different views and opinions have partly been critizesed by the auther..

Deposited waste material degrades within a short period in anaerobic environments. The methane gas that is formed provides a harmful contribute to the greenhouse effect, 23 times larger impact than carbon dioxide. It is therefore desirable to minimize the emissions of methane gas from landfills. This may be achieved by drain the landfill of gas. In this thesis the amount of produced methane gas at the landfill at Örebro has been calculated. Estimations have also been made of the amount of methane gas that might be produced in the landfill in the future.

The 17th century was a time of change in Sweden. During the century many of the Swedish laws were altered. In the beginning of the 17th century this alteration resulted in a more severe sentence for most of the committed crimes, but a mitigation of the sentence for some of those crimes was effected in the middle of the 17th century. The aim of this study is to see how two local courts in the judicial system during the mid 17th century in Sweden treated adultery, and those who committed the crime against the background of what the law regarding adultery stipulated. The source material used are court records from Fryksdals hundred and Jösse hundred in western Sweden, and laws regarding adultery during the 17th century.This research shows that the laws regarding adultery were in themselves not gender specific, and their main concern was the marital status of those involved.

Prostitution has for a long time been an understudied field in economics. Due in part to a lack of quantitative and empirical material, itself largely a result of the illegality or semi-illegality of the activity in most countries, the factors that explain the prevalence of, and pricing in, prostitution have remained largely undiscussed. In the last 20 year, this have begun to change: new theories ? notably by Edlund & Korn (2002), Rao et al (2003) and Della Giusta et al (2009) ? have been formulated and the rise of internet based escort sites have made large scale quantitative studies possible. This thesis examines if, and in what way, court documents can help expand the understanding of the economics of prostitution in Sweden.

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.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

The purpose of this paper is to examine the law regarding gross violations of women and its application in the Swedish legal system. We have investigated how the legal system takes into account a holistic perspective of the vulnerable situation of women in the investigation and assessment and the extent to which psychological violence in the form of verbal abuse, threats and harassment attention. We also wanted to find out how the law's design may contribute to difficulties in the implementation and interpretation of it. In this study, we used a qualitative research approach when we decided to conduct an interview with a police officer and a textual analysis of four cases from the district court. Interview questions were semi-structured in order to gain a deeper understanding of the phenomenon.

Whiplash is a bodily injury, where the person that is injured is subjected to force towards the neck, mainly in traffic accidents. Even low speed accidents can cause severe damage due to the complicated muscle and nerve structure of the neck. Symptoms range from neck aches and headaches to numb fingers and this makes the Whiplash injury difficult to diagnose. Whiplash is also a treacherous injury due to the fact that the symptoms can not be objectively verified. The principal symptom of the injury is pain, which is to its nature highly subjective.

In some criminal cases, the only existing evidence is the verbal statement of a witness or the plaintiff. The typical example is an alleged rape where victim and perpetrator have had some kind of relation, and their records of the incident differ. In these cases, the assessment of the value of the evidence drawn from the plaintiff's story is of crucial importance. On the one hand, a false positive judgment means that a person is wrongly convicted, on the other hand, a failure to correctly identify a truthful claim of rape means that a victim of a severe crime is left without judicial remedy. That the prosecutor must prove that the crime is committed by the defendant without reasonable doubt, means that there is much more chance of a failure to convict guilty felons, than of the opposite.In the essay, the rules of criminal procedure directed at the evaluation of the verbal statement are identified and critically evaluated from the perspective of how they may or may not facilitate the judgment of a verbal statement presented before the court, either in person, or through other media such as video.