AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

In this thesis I examine the development and expansion of judicial power in Sweden. The concept of judicial review is defined and related to democratic theory, and the various forms of judicial review in use in Sweden are explained. The main focus is on the political and scientific discussion concerning judicial review since the mid 1970s. It is shown that judicial review so far has been used only to a limited extent and that the number of court cases has remained quite stable over time. The main cause of judicialization seems to be the supremacy of EU law following the Swedish EU membership in 1995 and the inclusion of the European Convention on Human Rights into Swedish law.

The subject of this thesis is how a suspected criminal has been described in written swedish media. The topic of the articles is the investigation of a man suspected for murder and for dismembering the victim during the winter of 2011. The purpose of this thesis is to try to answer the question of what the newspapers actually write to describe a suspect before he or she has been trialed in court. For the analyse of the articles, published in four of Swedens largest newspapers, critical discourse analysis has been used. The results have been compared with other analyses made on other cases and have been discussed with Pierre Bourdieu?s theory of action.

The legal conception of contra legem derives from Roman law and is translated into "against the law". A decision contra legem arises when the text of law and the legislators purpose of law are disregarded. A paradoxal consequence is that there will always be a decision contra legem, when the text of lawand the legislators purpose of law are contradictory. It is therefore important that decisions contra legem are based on legitimate motives to ensure law and order. In fraudem legis is another legal conception from Roman law and is translated into "evasion of law".

Abstract The 1st of January 2009 there will be a new discrimination law in Sweden. That means that the Parliament finally will interpret three EC-directives in there entirety. The new law means that the present discrimination laws will be merged to one law. The situation for disabled persons on the labour market has improved, since the discrimination law was founded in 1999. The Labour Court got some cases to judge and media has attracted attention to disabled persons rights.

This essay focuses on crime history and gender. It is a study of female crimes in the beginning of the 19th century in a small parish (Askeryd Socken) in Småland in the south part of Sweden. The method I have used is to study the records of Municipal Court regarding the citizens of the parish of Askeryd. I have then tried to find out whether the female offenders have been treated different than the male offenders, if there is a certain kind of gender-related crimes and in those cases where comparison is possible, I have examined if the females are treated in a lighter way. (?female discount?), or if they were treated as mentally unstable.The essay shows that in this particular parish during the years 1825 to 1830, female offenders were not treated in a lighter manner.

Abstract This thesis is based on a case study of the drawn out legal process on the question of establish a limestone quarry in Bunge Ducker in north Gotland (Sweden). The current fields are located next to areas that are protected by virtue of being EU-certified Natura 2000-areas. Despite this, the Swedish governments and courts have not agreed in witch national interest that should be prevail when decisions are made on this issue. This phenomenon are reflected in the judicial process and different court have evaluate information differently in the case. A change among governmental actors where priority is given to the importance of national interest have occur in the later part in the process.

This paper discusses if Margin of Appreciation is compatible with the idea of universal human rights. Through the case of Negative freedom of association in Sweden, it studies the phenomenon that Giorgio Agamben has called the State of exception.The questions that are discussed and answered are 1) How does the rights theories of Jack Donnelly and Ronald Dworkin relate to Margin of appreciation, and 2) How has Margin of appreciation been applied in cases concerning the negative freedom of association in Sweden, in the European court for human rights. These questions and answers are then used in the discussion on how Margin of appreciation affects the concept of universal human rights. .

This candidate thesis concerns the ?all but forgotten? material from the bronze age site named ?Raä 977, Hansbo 1:3, Vojmsjön, Vilhelmina?. During 1975-76, an archaeological dig was carried out by Västerbottens museum led by Ulla Walukiewich in an attempt to preserve the information the site held, before it was destroyed by the erosion brought on by the recently regulated sea ?Vojm? (Vojmsjön). The archaeological dig yielded a stunning amount of finds, samples and information previously unknown.

When Swedish authorities are to purchase or rent something, public procurement is used as a means to an end. Authorities as well as suppliers are subjects to the fact that Swedish law regarding public procurement regulates the form of procurement in one set of particular regulations (LOU) and the form of contracts in another set of general regulations (AvtL). Suppliers and purchasing authorities close a contract regarding the subject of procurement and the law of public procurement regulates when such a contract can be closed, simultaneously the law of contracts regulates when parties are held to contracts and when contracts are to be rescinded. I investigate in this essay what these two types of regulations can result in for the contracting parties. As it is today agreements that have been entered into wrongfully still are valid, even if a court of law nullifies the procurement and sentences the purchasing authority to make a new public procurement.

When Swedish authorities are to purchase or rent something, public procurement is used as a means to an end. Authorities as well as suppliers are subjects to the fact that Swedish law regarding public procurement regulates the form of procurement in one set of particular regulations (LOU) and the form of contracts in another set of general regulations (AvtL). Suppliers and purchasing authorities close a contract regarding the subject of procurement and the law of public procurement regulates when such a contract can be closed, simultaneously the law of contracts regulates when parties are held to contracts and when contracts are to be rescinded. I investigate in this essay what these two types of regulations can result in for the contracting parties. As it is today agreements that have been entered into wrongfully still are valid, even if a court of law nullifies the procurement and sentences the purchasing authority to make a new public procurement.

The purpose of this essay is to see if villages or bigger settlement locations can be found in south-eastern Blekinge during the viking age. There have been many archaeological findings from this period in Blekinge, for example grave findings, ring-forts , old roads and ancient harbors. But no evidence of a village has been found yet. If south-eastern Blekinge is compared with the area surrounding Järrestad on Österlen in south-eastern Skåne and the area surrounding Sorte Muld on Bornholm, many likenesses can be seen. In this essay, the findings in Blekinge will be used as different components when the three areas are compared with each other.

This essay presents an investigation of the ruins of an assembly of crofts in a rural area in the south of Sweden, outside the town Falk?ping. Using literary sources and intangible sources, and then combine them with the information found by investigation of the physical remains of the crofts, the essay attempts to capture the life and the living conditions of the crofters. The investigation is focusing on the period between the nighteenth century and the first decades of the twentieth century, and looks into the the living conditions according to, for example, the buildings, the orientation in the landscape, demografical changes, the transformation of the area over years and how the crofters were affected by powerty. The investigation shows that the crofters in many ways were in vulnerable and exposed positions, powerty summarized as a lack of freedom ? concerning economical, political and social dimensions.

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.

There is no commonly accepted definition of a business method. It ought to consist of a method or a process of doing business. Business methods constitutes a broad category of patents, it is hard to tell exactly what can be interpreted in to the term. Most of the world's legal systems have made an exception from patentability for business methods. In the USA the exception was abolished in a case 1998.