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413 Uppsatser om Court-annexed mediation - Sida 5 av 28
Vart tog EMV vägen?: En analys av Marknadsdomstolens utvärdering av imitering i dagligvaruhandeln
This paper discusses the issue of trade dress imitation in the grocery sector. Our study has its starting point in the conflict that may arise between a brand owner and an imitator following an imitator?s marketing actions. In this study we look at the Market Court?s precedents in which this question has been addressed.
Dubbelprövningsförbudet avseende skattetillägg och skattebrott : - en utredning av införandet av regeringens förslag gällande en spärreglering samt ett samlat sanktionsförfarande ur ett rättssäkerhetsperspektiv
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.
I det fria ordets lag : En studie i fristadsprogrammets verksamhet och funktion
With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.
HFDs hantering av regelkollision mellan intern rätt och skatteavtal : En analys av RÅ 2010 ref. 112
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.
Betydelsen av ett moderbolags insyn och kontroll över sitt dotterbolag vid prissättning av koncerninterna lån
Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.
En studie av den svenska människohandelslagstiftningens effektivitet
This paper aims to give a comprehensive view in which extent Swedish legislation concerning trafficking in human beings (Brottsbalken 4 kap. 1a §) is efficient. Qualitative interviews have been carried out with professionals within the judicial system in order to comprehend various aspects of efficiency relating to legislative validation of trafficking regarded human beings. Consent, coercion and control brings up miscellaneous issues. Personal observations by authorized people within the area was therefore viewed and found to be highly essential.
Den villfarande studenten. Rättsprocessen mot Erik Molin 1734-1739
This study investigates the judicial process against Erik Molin, a clerk and former theology student at the University of Uppsala 1734-1739. The main purpose has been twofold; first to investigate the legal process through the various judicial bodies and secondly to analyze the ideas and conceptions about man and society expressed by the authorities and Erik Molin. The theoretical approach has been inspired by the German philosopher Jürgen Habermas? theories concerning the emergence of the bourgeois society and the changing concepts of private and public spheres. The study shows that the diocese of Uppsala regarded Molin's theology as heretic and found that he knowingly had tried to spread his views.
Skattetillägget och rättssäkerheten : Har Europadomstolens dom i målet Janosevic mot Sverige 2002 lett till förbättrad rättssäkerhet på skatteområdet?
In 1972 the regulations on tax surcharge were introduced. In the new system the sur-charge are imposed by the Tax Authority (skatteverket) and not the Court. Since 1995 the European Convention on Human Rights constitute law in Sweden, which means that Sweden is forced to guarantee its citizens the human rights in the Convention. Article 6 in the Convention states that everyone, in the determination of his civil rights and obligations or of any criminal charge against him, is entitled to a fair hea-ring within reasonable time. The Article also expresses the right for anyone charged with a criminal offence to be presumed innocent until proved guilty according to law (the presumtion of innocence).
Ett skenbart anställningsskydd? : En arbetsrättslig studie av förutsättningarna för otillbörligt kringgående av reglerna om företrädesrätt tillåteranställning
The Employment Protection Act (1982:80) provides provisions regarding priority of re-employment. A few cases where these provisions have been subject to examination, have been discussed thoroughly in SOU 2014:55. In these cases the Labour Court has identified the question whether the provisions regarding priority of re-employment can be subject to circumvention in an illegal manner. The Labour Court has stated that it would be incompatible with the sense of justice if the provisions could be circumvented to the detriment of employees entitled to priority of re-employment. However, the Labour Court stated that certain conditions have to be imposed for the assessment.After analysis of the conditions, it is established that they are deemed to cause major difficulties for employees, why it is held that the purpose and the function of the conditions are not achieved. The purpose of the essay is therefore to investigate whether the application of the conditions imposed by the Labour Court, need to undergo modifications to meet the underlying purpose of the creation of the conditions.By reason of the difficulty with the conditions, the essay provides three different amendments in which two of the amendments are ascertained to not contribute to such an improvement that they should actually be applied.
Gymnasieelevers informationssökning : En undersökning av Carol C. Kuhlthaus modell
The aim of this Masters thesis is to, through user studies, analyse whether Carol C. Kuhlthaus information search model is applicable in a Swedish school. Furthermore, the guidance that the students may receive from the teacher and/or school librarian is analysed. Answers are sought to the following questions: · How do the students perceive their information seeking? · How do the librarian and/or teacher support the students during their information seeking process? The study is based on a qualitative method of approach, through interviews with four informants: a librarian, a teacher and two pupils.
"Scener ur ett Äktenskap" En uppsats om EG och WTO
EC and WTO have been prosecuting collaboration for some time, which purpose is to liberalize the global market for commerce. There have been some alterations under the last decades. Establishing in other countries than their own is far easier, nevertheless it is getting more difficult. The enterprises demand equal treatment and the countries want to have the most favourable legislation. This has resulted in conflicts between different countries and even between the companies.
En ny bild av ett nytt bibliotek? : Förändringar och marknadsföring på bibliotek, en utvärdering av Skogsbibliotekets "library brand" utifrån studentperspektiv.
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.
Barnets Bästa : ? om rättssäkerhet i Högsta domstolens vårdnadstvister
The purpose of this study was to explore if and how the Swedish Supreme Court are using the concept ?the child?s best interest?. This concept is used a lot in Swedish legislation, but it needs interpretation every time it´s used and is often perceived as unclear. This makes it interesting to see how this affects the individual child´s legal rights. Furthermore I want to see if the Supreme Court listen to the child´s own opinion and if not, are there any justifications to why not.
Lägersmål och lönskalägen i Bergslagen 1771-1830
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.
Göteborgs kulturarv Vilket kulturarv representeras i Västra Nordstaden?
This graduate essay treats how the cultural heritage of Gothenburg is mediated in different respect.The various sources that have been studied are literary such as guidebooks and books that tell thehistory of Gothenburg. Internet pages and citywalks have also been studied, as well as theinformation the visitor can extract in the area.The introduction presents the subject of the essay, as well as its significance. In the second chapter isthe mediation of the history behind cultural heritage as well as its present interpretation described.Therefore, in chapter three, is a short version of the history of Gothenburg described. The main partof the essay, the main examination, is treated in chapter four where literary sources, citywalks andsigns in the area are examined. Chapter four ends with a suggestion of how the cultural heritage inVästra Nordstaden could in a better way be mediated to residents and visitors in Gothenburg.The results and concluding discussion in chapter five reflects on what was represented in chapterfour.