This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

A valid arbitration agreement constitutes a bar to court proceedings as well as a prerequisite for arbitral proceedings. In NJA 2008 p. 406 and NJA 2012 p. 183, the Swedish Supreme Court applied the so-called doctrine of assertion with respect to the issue of whether a dispute should be settled by arbitration or litigation. Prior to these judgments, it was uncertain if the doctrine of assertion was applicable regarding this issue.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia Court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

With a religious psychological perspective this paper focuses on how religion is communicated during an investigation, and how religion might include in the decisions and the implementation of committed honor killings. This study pinpoints the question if it´s reasonable to unilaterally declare honor killings with culture, which is based on a distinction between culture and religion. The study is done on a Court case where the offender confessed to a murder that is categorized as a so-called honorable motives. The material consists of interrogation reports during the investigation and several notes written by the offender before the murder. With a broad definition of religion the text material is analyzed with the theory of attribution.

The characteristics of free movement is the elimination of obstacles to trade between Member States and thus by such, create free movement within the entire union. Therefore art 34 in the Treaty of Lisabon (FEUF) states that all quantative restrictions on imports and measures of equivalent effect are prohibited. The legal approach to measures having equivalent effect is still unclear and the purpose of this paper is therefore to propose a solution to that particular problem. What can be said when it comes to this rule is that the EU-Court has gone from applying a discrimination test to a market access doctrine.According to the Court´s case law, measures having equivalent effects to quantative restrictions are ?All trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-community trade?.  The question of how to apply the test when it comes to a potential hinder to intra-community trade is still unclear.

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..

The employer is obligated to call for negotiation on his own initiative, before he makes decisions in questions, which constitute important changes of the employer?s business or of the worker?s working conditions and terms of employment. The obligation to negotiate is reserved to the organisations, which the employer has collective agreements with. But what does the concept of important changes mean? What areas are included in the concept of important changes, according to legal framework and case law? How extensive is in fact the employer?s obligation to negotiate? The purpose of this report has been to seek answers to the above-mentioned questions, through partly describing how the employer?s obligation to negotiate has developed, and partly describing how the codes of negotiations in the Employment (Co-Determination in the Workplace) Act of 1976 are raised and applied.

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 Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

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 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.

The subject of this bachelor thesis is discrimination and unfair treatment in the employment process where employers discriminate against job applicants. The purpose of this study and research questions is to investigate and clarify the legal protection available against discrimination and unfair treatment of pregnant women and persons on parental leave during the employment process and how this protection differs between men and women. This thesis highlights the Swedish law and EU law regarding discrimination and unfair treatment of individuals. The concept of discrimination and its requisites will be accounted for and exemplified by case law. This statement will be analyzed along with the relevant case law of the EU-court and the Labor-court.

America finds itself divided in the midst of strict abortion laws and a contentious presidential election. This era of polarization, raises the question of whether such a great division has permeated through to the U.S Supreme Court. This paper uses two dominant theories of legitimacy; traditional and ideological, respectively, to analyze and compare this issue. The theories are compared empirically by investigating the level of public trust across opposing political affiliations. Unlike most previous research, the results suggest that variation in trust aligns with the ideological distance to the Court between democratic and republican voters. Trust is also found to be dependent on whether the electorate agrees with the decisions of the court or not.