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345 Uppsatser om Applicable law - Sida 1 av 23

Tillämplig lag för arv och testamente

AbstractSweden applies two different private international statutes to establish which country´s domestic law that is applicable in a certain situation regarding succession and will with connection to two or more states. The first private international law is the one used in relations between Sweden and the other Nordic states. The other private international law is the one used between Sweden and all other states than the Nordic ones. A proposal for a Regulation that regulate jurisdiction, Applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession has been prepared by the Commission and was published in October 2009. This regulation will, if it enters into force, modify the situation in Sweden for Applicable law on a situation regarding succession and will.

En utredning av Rom I-förordningens artikel 4.1(h)

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the Applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

Elevers litterära föreställningsvärldar

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the Applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

Gränsöverskridande arvsrätt : Gemensamma lagvalsregler inom EU

When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance.There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations.In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, Applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters.

Lagval och behörighet i EUs arvsförordning : Konsekvenser av att bodelningsregler inte omfattas

People move between countries and establish connections all over the world. This results in a need to solve problems with cross-border inheritances and partitions of joint property. Today these situations are regulated by the countries? own international private law. EU has adopted a constitution that harmonizes rules of jurisdiction and Applicable law for inheritances but not the partition of joint property.

Koncernbidrag med bolag utanför EES : Är det förenligt med ickediskrimineringsklausulen och kan klausulen användas när flera skatteavtal är tillämpliga?

The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

Det förstärkta laglottsskyddet : Vid generationsskifte

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Gränsöverskridande arvskiften : En analys av domsrätts- och lagvalsfrågan med beaktande av EU:s förordning nr 650/2012 samt dess förhållande till tredjestat

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

Ne bis in idem : Tillämplig på förhållandet mellan skattetillägg och skattebrott samt på förhållandet mellan skattetillägg och bokföringsbrott?

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..

Val och byte av företagsform : En studie gällande skatternas roll vid val av företagsform samt de skattemässiga konsekvenserna vid ombildning av företag

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

Installationsgränssnitt under Linux och Windows XP utifrån ISO 9241

This thesis investigates how different Linux-distributions installation interface relate to the ISO 9241 standard, parts 12 and 13, and how they relate to the installation interface of Windows XP, with the hypothesis: "There is a Linux-distribution whose installation interface according to applicable HCIrecommendations is equivalent to that of Windows XP." With the checklists provided by ISO 9241 an empirical study has been made, and so comparable measurements of how well the Linux-distributions and Windows XP follows the recommendations of the standard was obtained. By comparing the results from the tests similarities and differences between the installation interfaces can be deducted. As the result and the conclusion shows there are Linux-distributions whose installation interface, according to the applicable HCI-recommendations, are equivalent to that of Windows XP..

Installationsgränssnitt under Linux och Windows XP utifrån ISO 9241

This thesis investigates how different Linux-distributions installation interface relate to the ISO 9241 standard, parts 12 and 13, and how they relate to the installation interface of Windows XP, with the hypothesis: "There is a Linux-distribution whose installation interface according to applicable HCIrecommendations is equivalent to that of Windows XP." With the checklists provided by ISO 9241 an empirical study has been made, and so comparable measurements of how well the Linux-distributions and Windows XP follows the recommendations of the standard was obtained. By comparing the results from the tests similarities and differences between the installation interfaces can be deducted. As the result and the conclusion shows there are Linux-distributions whose installation interface, according to the applicable HCI-recommendations, are equivalent to that of Windows XP..

Lagval för förrsäkringsavtal : särskilt utrymmet för partsautonomi

The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the Applicable law regarding cross border insurance contracts are the law of 1993 on Applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on Applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.

Ålder - en ny och komplex diskrimineringsgrund

Age is one of two new discriminatory grounds in Swedish law. EU took official position against age discrimination by means of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation. From January the 1st 2009 it is, by Diskrimineringslag (2008:567), illegal in Sweden to discriminate anyone based on age. The law covers all age groups and is applicable to various fields in society. Age differ from other discriminatory grounds since everyone has an age.

ATTITYDER, VÄRDERINGAR och INSTÄLLNING till FRAMTIDA ARBETSLIV : ?En kvalitativ studie med sex unga kvinnliga beteendevetarstudenter?

The purpose of this paper was to investigate what young behavioral science students, born in the 1980s, think is important in their future work life. The purpose has also been to investigate what attitudes the behavioral science students have towards their future work life, and what place work has in the young behavioral science students lives. After clarification of above, the aim has also been to compare the results with former research. Thereafter the purpose has been to investigate whether traditional work motivation and job satisfaction theories are applicable for young people today. The empirical material is based on interviews with six women who study behavioral science at various levels.

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