Sweden is a member of the European Union (EU) since 1995. The association results in considerable proportions of the European law, also called EC-law, for Sweden. The legal system has precedence above Swedish law, which forces our national court to take consideration into and interpret the law in the light of EC-law.Sweden doesn?t possess a general legislation of discrimination. An appointed committee investigates the matter and the requirement of a common law, including all discrimination prohibits.

The Latvian building company Laval un Partneri Ltd (Laval) posted Latvian construction workers at the rebuilding of a school in Vaxholm in autumn 2004. Because the company refused to sign a collective agreement with Svenska Byggnadsarbetareförbundet (Byggnads), which is the Swedish trade union for constructions workers, Byggnads put the construction site under a boycott. Next Laval sued Byggnads for damages in the Swedish Labour Court (AD) because Laval considers the boycott as well as Byggnad´s demand that Laval signs a collective agreement incompatible with EC Law. AD has now demanded a preliminary ruling from the European Court of Justice (ECJ). While waiting for the preliminary ruling from the ECJ, several important questions of principle stand unanswered.

This paper deals with the question of whether the symbolic language of the late Neolithic and middle Bronze Age was transferred from ceremonial monuments and barrows into the domestic sphere in the late Bronze Age. I will consider such elements as doorway orientation, the significance of boundaries and depositional practices to see if Early-Middle Iron Age settlements were indeed a major scene for ritual behaviour..

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2013:20.

This thesis examines the everyday resistance, and its interaction with cultural hybridity, of the Saami population in the administrative unit of Torne lappmark during the period 1639?1732. To do this, the thesis uses theoretical concept of everday resistance as it has been described by JamesC. Scott and the theories of cultural hybridity as they have been described by Peter Burke. Primary source material used in this thesis consists of the court records from Torne lappmark, specifically from the courts at Jukkasjärvi and Enontekis.The results of this thesis present a picture of the everyday resistance in early modern Torne lappmark.

SummaryUnjustified enrichment is an obvious part of the jurisprudence in the majority of countries in Europe. But not in the Nordic countries, and certainly not in Sweden. This depiction of the Swedish posture is based mostly on Hellner?s thesis from 1950. A lot has happened since then, not to mention Sweden?s entry in to the EU.

Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

For centuries it was a crime to be without work or an income in Sweden. Those breaching this law were called vagrants and could be sentenced to forced labor. They stood outside of society in many ways as they were being criminalized. Society's view of them becomes clear by the laws enacted against vagrancy. The investigations that were made in creating the laws do not only say something about society's view of vagrancy, but something about the society itself.In Sweden we have a unique collection of investigations and referrals that are public records through Freedom of the Press.

The thesis consists in two parts. The purpose of the first part is to analyse how the court may interpret rules, principles and legal cases to decide whether a reconstructor bears liability towards the debtor and the creditors. In the second part it is discussed and argued for how the reconstructor´s damage liability should be drawn up and applied so that it according to economic theories should be as efficient as possible. In the thesis it is shown that it is not a non-contractual liability or a liability based on authority mission. The reconstructor´s liability is instead based on a commission concerning an intellectual service.

What happens when historical theories are used as evidence in a trial? Is it possible for historians to use their own scientific tools when acting as participants in a juridical process? And how do judges deal with historical evidence? The aim of this study is to answer these questions by analyzing a specific trial, known as ?Härjedalsmålet?. Härjedalsmålet was a court case about the Sami people?s right to let their reindeer graze on private property grounds in Härjedalen during the winter season. Their claim to this right was based on prescription of time immemorial.

 In 2009, the responsibility for animal welfare was moved from the local authorities at the municipality(kommunerna) to the County Administrative Board(länsstyrelsen). This was a result of many differences between the different municipalities in how they handled animal welfare. Shoulder lesions of sows are a matter of opinion and therefore, a complicated question. Sows suffer from shoulder lesions for many reasons: e.g. the amount of straw available.

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.