On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

AbstractThe subject for this thesis is the Swedish gaming monopoly. This thesis describes the Swedish legislation that regulates the market for gaming in Sweden. The European legislation is also explained in the thesis; both the rules in the EC treaty and the rulings made by the EC Court of justice (ECJ). The purpose with this is to see if the Swedish legislation can be upheld considering the rules set up by EC law. The second part of the thesis is focused on the actuality of the problem and the future possibilities for the regulation.

The term ?good marketing practice? in the 4 § 1 section Swedish marketing law (Marknadsföringslagen 1995:450) has a wide meaning. Besides 5-13 d §§ and 17 §, the term also covers other non legal rules. The essay intends to define the legal meaning of the term as well as examine how it is experienced of laymen in the area. According to 1 § Swedish Marketing law aims to protect business men and consumers from unjustified marketing.

Directive 2006/54/EG from the European Union concerns the equal rights between men and woman and the principle of equal rights. The purpose of the directive is that the member states provide the equal rights between men and woman. Affirmative action is one exception from the principle of equal rights which is settled in directive 2006/54/EG, article 3. The purpose for the affirmative action must be to encourage the equal rights between men and women.EU has specific criteria to use affirmative action, which is created by praxis of the Court of Justice of the European Union. These criteria are that the affirmative action must involve an objective assessment, there must be equal qualifications between the person which is affirmative action and the person who is not, the positive action cannot be automatically decisive and this special treatment should be proportionate to the purpose.

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 thesis will discuss the interpretations of the two requisites; Control and improper means in the paragraph concerning trafficking in human beings, who can be find in the Swedish penal code chapter 4, section. 1 a. This paragraph is worded in a way that indicates that the paragraph is misinterpreted and that it is therefore hard to proof that the present requisites have been used or fulfilled. However, Sweden has by accepting international legal framework committed itself to do anything in its power to prevent, suppress and punish trafficking in persons. The interpretation of the paragraph has shown that the difficulties have mainly depended of its indistinct formula.A new review published in April 2008 shows that the paragraph should be afforded a new wording, and therefore contain new requisites.

The Irish immigrants have been an important part of London throughout the centuries. Their presence can be found from the 17th century and onwards. Initially occupied as seasonal workers in agrarian fields the Irish later found alternative ways of supporting themselves as the Industrial Revolution transformed the whole of England. Despite their vital importance to the construction of what was to be known as "the modern Babylon" the Irish have been victims of both social prejudice and maltreatment. Some historians have imposed a comparison between the Irish in England and the African slaves in the United States.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

The situation on the Swedish labour market is different in opportunities whether you are a native Swede or someone who has a foreign background. People with foreign backgrounds tend to have lower wages, higher rate of unemployment and often have temporary employment contracts. There is a conception that the Swedish culture is the standard and other foreign cultures are abnormal and different. The purpose of this study has been to investigate why there is discrimination on the labour market against ethnic minorities and how the Swedish history has contributed to the structural ethnic discrimination that we are struggling with. I have been using the right dogmatic method and a social science perspective as complement in order to answer the purpose.

Sweden is a member of the European Union since 1995. The European Union issues directives that cover different areas. Member states must implement these directives into their national legislation. The European council issued in 1993 a directive that took action on the organization of working time, also known as the working time directive. The full name is: Council directive 93/104/EC of 23 November 1993 concerning certain aspects of the organization of working time.

The purpose of this study is to investigate how the legal protection against sexual harassment at work functions, and where to draw the line. The study is limited to focus on the sexual harassment directed at women from men, because it usually occurs that way even though only a few report the incidents. The results are discussed from a gender perspective on how the distribution of power is between men and women as a way to explain sexual harassment.Sexual harassment is currently protected by the discrimination law and the EU principle of equal treatment for men and women. For a behavior to be considered as sexual harassment it has to be unwanted by the receiving party and the person practicing the harassments must be aware that the behavior is perceived as offensive. The behavior shall be of a sexual nature and contribute to a disadvantage for the victim in the form of a violation of that persons integrity.It is the victim that determines whether the behavior is perceived as sexual harassment or not, what one person believes is a friendly behavior may be perceived as offensive by another.

The aim of this essay is to investigate how a demarcation is made between employees? right to religious freedom next to employers? interest in running their enterprise in an efficient way. Case law shows that the Arrowsmith-principle forum internum and forum externum could be used when a demarcation has to be made. Furthermore, case law shows that that the employee?when accepting a contract of employment?have accepted certain restrictions of his or her religious freedom.

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

Uppsatsen behandlar Afrikanska Unionen (AU) och dess arbete för bevarandet av mänskliga rättigheter i konflikter, ett arbete som AU till största del misslyckats med. Darfur i Sudan är det konfliktområde som huvudsakligen tas upp. År 2002 övergick Organization of African Unity (OAU) till AU och därmed blev fokuseringen på mänskliga rättigheter större. I sitt arbete med mänskliga rättigheter utgår AU från African Charter on Human and Peoples? Rights (ACHPR) och Kommissionen (African Commission on Human and Peoples? Rights) är den institution som enligt ACHPR har till uppdrag att verka för de mänskliga rättigheterna.