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.

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.

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.

Essay in Political Science, Advanced Course, by Christoffer Hagström?The Bush Administration´s view on international cooperation and internationallaw and political-theoretical traditions influence on the administration´s foreignpolicy?Supervisor: Jan OlssonThe purpose of this paper is to analyze the American foreign policy, particularly with regard tointernational cooperation and international law. The two following research-questions are used inorder to fulfil the purpose: (1) what is the Bush-administrations´s view of of the place forinternational cooperation and international law in American foreign policy?, and (2) how does theadministration´s foreign policy correspond to dominant political-theoretical thought-traditions? Thetraditions used are: liberalism, realism and neoconservatism. The sources of the study mostlyinclude literature and policy-documents.

What impact and effects are created by the placement of an international ranking? Could it be that a top rank is detrimental to an entire country's efforts to fight corruption?This bachelor thesis in political science is about Swedish corruption. In essence, so questioning the Transparency International's indexed rankings that placed Sweden in third place. Issues concern since if the third placement has created nonchalance and a careless mentality in Swedish government and in particular in the municipal operations. Research results show that Transparency International's rankings have low validity and low reliability and that the government is not acting sufficiently to prevent and fight corruption.

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.

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.

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.

Racial discrimination is a highly topical and burning issue, of special interest in working life. Most researchers agree on that discrimination is a problem in the Swedish labour market. To counteract the ongoing discrimination, a new Anti-Discrimination Act was founded in 1999. The Racial Discrimination Act although appears to be ineffective on the basis of legal usage. Of all the legal cases about racial discrimination in the labour market, there has only been one sentence of guilty stated by the Swedish Labour Court.

Sweden is in the initial phase of forming a national forest programme (nfp). The establishment of an nfp has been evoked by international policy developments and a national debate questioning Swedish forestry and forest policy. National forest programmes are participatory processes for the development and implementation of forest-related policies and international commitments. Hence, the aim of this master thesis is to assess the stakeholders? acceptance of participation and integration of international issues within the Swedish national forest programme.

In this master thesis a category of men otherwise often taken for granted is examined: noncriminal,non-violent men. With the help of in-depth interviews with young men who havepreviously lived a life with drugs and criminal behaviour, I examine the young men's identityand masculinity projects. To do this, I use theories by researchers R.W. Connell and MichaelS. Kimmel, among others.

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 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.

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.

This study investigates to which degree international developments in cataloguing have influenced Swedish cataloguing rules (KRS). The results show that KRS has been influenced by international developments in cataloguing to varying degrees. The study also shows that KRS has been influenced by Anglo-American cataloguing rules, previous editions of Swedish cataloguing rules and by the work undertaken by the International Federation of Library Associations and Institutions..