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9393 Uppsatser om The swedish CFC legislation - Sida 2 av 627

Arbetstidsdirektivet 2003/88/EG och dess mottagande och följder i svensk sjukvård

Sweden became a member of the European Union in 1995. Consequently Sweden became obligated to implement the Working Time Directive 2003/88/EC (formerly termed 93/104/EC). At that time Sweden considered that their legislation already gave their employees as high level of protection as the directive prescribed. Instead they decided upon an adjustment of the collective agreements concerning working time. A particular EC-restriction was incorporated in the Working Hours Act (SFS 1982:673).

Svensk uttagsbeskattnings förenlighet med etableringsfriheten : En analys av 22 kap. 5§ 4 pkt. och 7§ IL samt 17a kap. SBL

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

Det svenska spelmonopolet : Sätter EG-rätten stopp för statens kassako?

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.

Kungliga kulturstiftelser, mecenater, skatteregler och deras kulturpolitiska betydelse

This essay is about the Swedish Royal Foundations and especially the culture foundations. The Swedish Royal Foundations in culture are four. I?ve also made a short background about Royal engagement through foundations in history. I?ve given examples on what Royals in Sweden have done in the past and what they do today.

Degenerering av varumärken: - en juridisk konstruktion eller ett marknadsföringsproblem?

Degeneration of trademarks - a legal construction or a marketing problem? This paper discusses the issue of degeneration of trademarks. The study has its starting point in the conflict that may arise between the principles of marketing and the legislation concerning IP rights and market law. In this study several verdicts are studied in which degeneration has been addressed. Analyzing these rulings as well as the current legislation in the light of marketing theory, a conflict between marketing and legislation can be noted.

Innovationsupphandling : Innovationspartnerskap, ett upphandlingsförfarande med genomslagskraft genemot befintliga förfaranden för upphandling av innovativa lösningar?

The frequency of innovative procurement is currently very low in Sweden. Innovative procurement is to procure unknown solutions to a defined problem or need for which it sometimes has not yet been established on the market.  Current Swedish procurement legislation does not prevent innovation procurement, however, it limits official authorities to actively work with innovative companies to develop new solutions. Furthermore, some conflicts arise between the Swedish procurement legislation and the basic principles concerning public procurement developed under EU law, which must be considered in all procurements. Additionally, there is not a specific procurement procedure designed for innovative solutions in the current legislation.On the 15th of January 2014 three new directives on procurement rules were adopted with the general objective to simplify the procurement process and to make the whole system more flexible. A new procurement procedure has also arisen called innovation partnership.

Etnisk diskriminering- från arbetslivet till Arbetsdomstolen? : En granskning av Arbetsdomstolens praxis gällande etnisk diskriminering

The right to non-discrimination is a fundamental part of human rights. Sweden has enacted legislation which prohibits employers from discriminating or harassing employees and job seekers. Swedish authorities also receive a substantial amount of complaints concerning ethnic discrimination in the workplace every year and there are volumes of research showing structural injustices related to discrimination. Despite these facts few employers have so far been found guilty of discrimination on ethnic grounds in Swedish courts.This thesis aims to shed lights on and analyse how the Swedish anti-discrimination legislation is utilised in the Swedish Labour Court regarding discrimination and harassment on ethnic grounds. On the basis that very few lawsuits brought on behalf of employees/job seekers have been successful it is hypothesized that there are problems either with the form of the legislation or the assessment of the court.

Det mångspråkiga skolbiblioteket : En viktig fråga i teorin men en icke-fråga i praktiken?

While almost 23 percent of the students in the Swedish upper secondary school are foreigners, only a fraction of the school libraries? collections consists of literature written in other languages than Swedish or English. This study examines how five school librarians experience the task of working with literature composed in foreign languages in the multicultural and multilingual school of today. The results of the qualitative interviews are analyzed in relation to the legislation and policy documents that the school libraries are working by, and also in relation to the theoretical framework of sociocultural theory and the theories on second language acquisition developed by linguist Jim Cummins.The study shows that while multilingualism is discussed as an important matter in the legislation and policy documents that the school libraries work by, the librarians in this study largely view the question of foreign literature as peripheral. Most part of the librarians connects first language reading to leisure-time activities rather than curricular activities, and stresses that the Swedish language should be prioritized in Swedish schools.

Lönediskriminering : Förekommer det lönediskriminering inom svensk handboll?

AimThe purpose of this dissertation is to find out what discrimination of salary means and if the legislation that exists in Sweden, regarding same salary for the same or similar work, effects sports and if the way that the sportindustry divide salaries are acceptable. The purpose is also to find out if discrimination of salary exist within swedish handball and if this is a reason why swedish ladies handball is not professional. The framing of questions that have been processed is:1. Does discrimination of salary occur in swedish handball?2.

"Annan finansiell verksamhet" - En tolkning i ljuset av CFC-lagstiftningen : En tolkning i ljuset av CFC-lagstiftningen

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Speglingar, reflektionens redskap för den kvalificerade samtalspartnern

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Dublinförordningen : en fallstudie av Migrationsverkets implementering av Dublinförordningen i sitt dagliga arbete

The Swedish immigration policy is a subject constantly under scrutiny, especially in the media. The Dublin treaty, which came into effect in 2003, has meant stricter regulations for the handling of asylum seekers, which in turn increases the requirements of the officials at the Swedish Migration Board. Consequently, the staff at the Swedish Migration Board is daily facing difficulties when deciding who is to stay or not. Therefore, it is interesting to investigate how these criteria in the Dublin Treaty, are used in the daily work of the officials. Emphasizing these problematic aspects of the Dublin Treaty, this study aims to answer the following two questions:- How has the Dublin Treaty been implemented in Swedish legislation by the officials at the Swedish Migration Board?- How do these officials work to implement this treaty?This case study is based on interviews with a number of officials working at the Swedish Migration Board.

Kontaktperson enligt LSS : En studie av normförekomst i rättstillämpningen av LSS

The aim of this study was to examine the occurence of norms in court cases regarding the Swedish law of support and service for disabled (Lag 1993:387 om stöd och service till vissa funktionshindrade) with the help of a discourse analysis method. More specifically its aim was to examine and identify norms in the different dictums/statements that were to be found in the court cases regarding the supportive institution "contact person" according to the Swedish law "LSS" with the help of a norm science approach. The aim was also to examine when the applicant was found to be entitled to a contact person according to the LSS-law. To be able to do this, the author studied thirty-four different court cases. In these cases six themes were found, that indicated the occurence of norms.

Mervärdesskatt för ideella föreningar : Kan allmännyttiga ideella föreningar behålla fortsatt befrielse från skattskyldighet?

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

Skydd på vilken grund? En komparativ fallstudie av den svenska utlänningslagen.

This paper studies the Swedish Alien?s Act regulations regarding individuals in need of international protection. The purpose of the essay is to examine the differences between the three grounds of protection that are found in the Swedish Alien?s Act. Central questions have been whether the origins of protection statuses granted in this act are national or international, as the UN convention relating to the status of refugees and also the progress of the European Union?s Common European Asylum System both are affecting the Swedish legislation.

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