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164 Uppsatser om Judicial tax treaty override - Sida 9 av 11
Möjlighet till flyttning av juridiska personers säte inom EU : Finns det behov av ytterligare harmonisering?
The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.
"Det blir fällande dom i Hovrätten grabbar" : En fallstudie om Dagens Nyheters och Expressens rapportering kring våldtäktsfallet med de två så kallade Stureplansprofilerna
In our case study we investigate how media chose to illuminate the process of court proceedings concerning a one specific rape case in Sweden during the spring and autumn 2007. For our study we have chosen to investigate two Swedish daily newspapers, one known to be a serious morning newspaper, Dagens Nyheter, and the other an evening tabloid newspaper Expressen. We would like to see whether the reports of the trial diverge and if that is, how they differ.The rape took place in Stockholm?s posh area named Stureplan in March 2007. The two men 21 and 25 years old, accused for the crime were acquitted after the first instance.
Fördelning av en medgäldenärs brist : Förhållandet mellan 2 § skuldebrevslagen och 9 § preskriptionslagen
AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.
EU:s behörighetsregler utvidgas? : En studie av kommissionens förslag till en reviderad Bryssel I-förordning
The Brussels I-Regulation, often referred to as the Jurisdiction Regulation, is said to be the matrix of the European judicial cooperation system within the area of international private law. The Regulation states how jurisdiction is to be determined in an international dispute. The aim of the Regulation is to ensure that parties in a dispute within the EU have access to justice.The Regulation is considered to be working well in general, and have been since it came in-to force in 2007. Although it is held to be well functioning it does not exclude that some improvements might be needed. The commission ordered a review of the Regulation and the result was that some deficiencies were identified.
Mervärdesbeskattning av elektroniska tjänster : Är beskattningen förenlig med neutralitetsprincipen?
AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.
Kommunala underprisöverlåtelser och återbetalningskrav med stöd av art. 88.3 EGF ? En studie av svensk process- och sanktionsrätt utifrån den gemenskapsrättsliga effektivitetsprincipen
Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local governmental entities (municipalities) have engaged in commercial transactions that, essentially, have been aimed at transferring the ownership of public services ? for example schools and local medical care centers ? to private undertakings. A few of these transactions have been declared by Swedish administrative courts to constitute illegal below market value transfers of public resources. The essay seeks to determine whether the Swedish national provisions that govern legal claims based on the directly effective Art. 88(3) of the EC Treaty, are compatible with the principle of effectiveness, i.e.
Trovärdighetsbedömningen av muntliga utsagor i brottmålsprocessen
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.
Valet om fördraget om en konstitution för Europa - En studie om hur Frankrike och Nederländerna röstade ner EU:s konstitution utan att rösta ner den
2005 was the year that all of the 25 member states in the European Union were to ratify the treaty of a constitution for Europe. The year did, however, offer a series of unexpected and slightly shocking events as both France and the Netherlands voted no to the constitution. Because of this the already planned referendums across many of the other member states were either postponed indefinately or the debates simply died down. The fact that two of the most pro-EU countries didn?t ratify the constitution was not only something that certainly raised the question of how future referendums in other, more EU-negative, states would turn out, but it could also be seen as harsh criticism against the EU as a whole.This is a theory consuming study, as it uses different theories of integration to explain the development of the EU, which in turn supports and strengthens the essay's conclusion.
Underskott vid gränsöverskridande fusioner : Utgör de svenska reglerna en inskränkning i etableringsfriheten?
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.
Otydliga rekvisit i BrB 4 kap. 1 a § om människohandel : Tolkningsproblem i frågan om kontroll och otillbörliga medel
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.
Gränsdragningen mellan yttrandefrihet och hets mot folkgrupp : En undersökning av gällande rätt utifrån ett samtida perspektiv
AbstractThis essay begins with a presentation of the complex set of problems which relate to the interaction between freedom of speech and the ban against discrimination based on a person's race, the colour of their skin or ethnic origin, confession of faith or sexual preference (BrB 16:8, incitement to racial hatred). Can conflicts arise between freedom of speech and the ban against discrimination? To shed light on this question, we have chosen to look at the issue from a new perspective. This perspective is based on the new challenges faced by Swedish society as a result of the changed composition of our population, our membership in the EU and our acknowledgment of certain international conventions concerning human rights.Fifty years ago our population almost solely comprised of ?native Swedes?.
Paralellhandel - Hur ett dominerande företags leveransvägran skall bedömas
Att upprätthålla en effektiv konkurrens är något som EG-rätten syftar till. Genom artikel 82 i EG-fördraget förhindras dominerande företag att via ensidiga förfaranden utestänga konkurrenter eller begränsa konkurrensen. Det finns flera sätt, för ett dominerande företag, att påverka konkurrensen negativt och därmed göra sig skyldigt till missbruk enligt artikel 82. Ett förfarande som under vissa omständigheter kan anses som missbruk är att leveransvägra för att stoppa eller begränsa parallellimporten. I denna uppsats diskuteras och analyseras det om under vilka förutsättningar en leveransvägran kan anses som ett missbruk av en dominerande ställning.
"Trained to Empire, trained to rule the waves" : En jämförande analys mellan John le Carrés Tinker Tailor Soldier Spy och Tomas Alfredsons filmadaption
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.
Saklig grund för uppsägning av personliga skäl : ? En studie som ämnar ge en klarhet i vad kravet på saklig grund vid en uppsägning av personliga skäl innefattar.
The main purpose of this study is to investigate and with it clarifying what is meant by a dismissal for personal reasons must be based on valid reasons. More specifically, what is valid reason and what is required for that demand to be regarded as fulfilled.To my help to achieve this I have asked questions such as what kind of behavior from the employee can be the basis for a valid termination of the employment, what factors do the court put emphasis on in a trial and what is the requirements for the employer during the dismissal.The study has further objectives which are to illustrate the phenomenon of valid reason from a diversity perspective and from an international perspective. To achieve those objectives following questions have been asked: Is some groups covered in a greater extent than others by the requirement that a termination of employment must have valid reasons and are there international counterparts to the Swedish requirement that a dismissal must be factually based.What emerged from the study judicial inquiry is that the phenomena to which the employee is guilty of first is to see as valid reason when the employee are aware of the obligations undertaken in the employment but acting against them and inflicts some sort of damage for the employer.With regard to the employer's obligations in a termination proceeding are they to see as comprehensive and can be summed up to the fact that the employer should do everything in his power to avoid a dismissal.When it comes to the factors a court should take into account is this also a matter of major proportions. The court shall take into account all of the circumstances relating to the dismissal, which means that, with absolutely certainty, determine in advance what the court will decide is an almost impossible task.Furthermore, it emerged from the study that the requirement that a dismissal for personal reasons must be based on valid reasons may come to certain groups of workers to a greater extent than others. The study's investigation also indicates that the Swedish legislation, as it reads today, probably in breach of regulations enacted by the European Union. .
Den europeiska identiteten : Komparativ studie mellan kommissionsordförande Barrosos syn på Europeisk identitet och EG/EU:s tidigare officiella hållning
What is the European Union (EU) and which countries should be part of it in the future? These questions became topical during the first part of the 21st century when political and geographical changes hasten the need to decide the nature of the European cooperation. In the European Constitution, that never come into force, the European values that a key role but was taken away in the succeeding Lisbon Treaty. Nevertheless EU continues to expand, recently to the East and non-European countries asTurkey are now on the ?waiting-list?.