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3193 Uppsatser om Free movement of persons - Sida 1 av 213

EU, den fria rörligheten och asyl - En studie av EU:s viseringsregler och Dublinförordningen

This thesis studies two instruments within EC-law, affecting asylum issues, the Schengen Convention and the Dublin Regulation. These instruments are developed as a result of the Free movement of persons in the European Union, and the development of the free internal market. The member states are afraid of losing control of who is residing within their borders, as their border controls has been removed, and these instruments are made to protect the member states now that their own means of control are gone. The thesis explains the relationship between the free movement and asylum issues and shows the connection between them. Its focus is aimed at the free movement of workers and how the European court of justice has interpreted article 39 to increase the workers ability to move within the union.

Varumärkesrätten inom EU : - ensamrätten i konflikt med EG: s konkurrensregler och reglerna om fri rörlighet för varor

The single market is one of the underlying ideas of the European Union. Free movement of goods and efficient competition are central for the function of the union and are therefore carefully protected by the Treaty of Rome. Exclusive rights of trademarks in the EU can be seen as a method of dividing the common market, preventing the free movement of goods and to be anti-competitive. What comes out of this is that there is a conflict between exclusive rights of trademarks and the rules of both free movement of goods and competition. The aim of this work is to see in which kind of situations the exclusive rights of trademarks can be a part of this conflict but also to study how this problem is resolved by the European Court.

Källskatt i ett EU-perspektiv : Diskriminering inom nationell rätt?

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.

Synen på arbetskraftens fria rörlighet - hot elle tillgång? ? en diskursanalys av Sveriges och EU-kommissionens tal om arbetskraftens fria rörlighet före och efter Europeiska Unionens östutvidgning 2004

The aim of this thesis is to study perceptions around the freedom of movement of workers within the EU before and after its enlargement in 2004, both on a Swedish and a European level. I have chosen to conduct my study using a discourse analysis as a structure for my theory and method. Theories based on previous research have also been used. My material consists of Communications from the European Commission, Swedish Command Papers as well as a research report. One of the main findings is that at a Swedish level, there is concern about how the free movement of workers will affect the labour market and welfare system.

I välgörande syfte : En explorativ studie av välgörenhetsorganisationers marknadsföringsstrategier i relation till donatorernas engagemang

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.

Sveriges CFC-reglering : En anpassning till EG-rätten

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

EU- medborgarskap Utifrån ett individ- och arbetstagarperspektiv

The EU- citizenship was established in the Maastricht Treaty in 1993. This citizenship involves rights to free movement, election rights to the European Parliament, diplomatic protection and the right to petition to the Ombudsman. In my analysis I discuss the implications of the EU- citizenship for the individual. The development and legal status of the union citizenship is examined in order to give a general understanding of the implications. In addition, I conduct a case study concerning the EU- citizenship's impact on workers rights.

Den svenska kupongbeskattningen av utländska fondbolag och dess förenlighet med EU-rätten : Bör det svenska regelverket förändras

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

Sexmånadersregelns förenlighet med EU-rätten

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

Riksteatern: Hur styrs folkrörelsen?

Riksteatern is a Swedish movement which was formed during the 1930s. The movement now consists of 230 local societies and had 545 000 visitors last year. The purpose of this thesis is to investigate how a movement, mainly financed by the Swedish government, is run. To be able to understand this, the theories of Pierre Bourdieu are used together with organizational theories. The empirics are collected mainly by semi-structured interviews made with employees at Riksteatern.

Djuren och den ädla människan : Aristokratins roll i den svenska djurskyddsrörelsens framväxt 1875-1905

The aim of this paper is to analyze the influence that aristocrats in Sweden had on the Swedish movement for the prevention of cruelty to animals, and why especially aristocrats started it. The sources I have been using are speeches and texts written by persons who were involved in the movement. I have also studied rapports from the three largest societies for the prevention of cruelty to animals. In the sources I looked for terms, expressions and opinions that can be paralleled whit the aristocratic ideal and opinion. Things that can relate to aristocratic urban people.

Fallet Bosman - en kvantitativ studie om fotbollens förändring och den fria rörlighetens effekter inom EU.

In 1995 something happened that radically changed the European football. This was the arrival of the Bosman ruling, a decision made by the European Court of Justice which meant that players with an expired contract could change clubs for free and that the European Union's internal market including the free movement of labour was now a part of the European football. The effects of theBosman ruling are wildly discussed today. Many powerful people in the European football mean that football now is less competitive than before, that there are a small amount of teams that actually have the ability to win any trophies. This bachelor thesis is studying the effects of the competitive forces in football after the Bosman ruling as a case of the free movement in the European Union.

Gåva av utdelning

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the Free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

På jakt efter miljörörelsens sångtradition

Is there a specific tradition of songs within the swedish environmental movement? What kinds of music has been performed in different situations and what does it mean to the movement and its inner life? The essay deals with a town meeting and action against plans of establishing passenger flights at a former military airport in Uppsala, looking at the action as a performance and as a ritual. The second part of the essay is built on interviews of three veterans of the movement's organisations one of which is as a singer-songwriter originally active in the peace movement of the 60's. The paper is about the songs and the situations in which they were sung, concluding that there is, the limited material considered, little evidence of considerable transfer of songs within the movement, though some coherence exists. The connection to between environmental movement and the swedish radical music movement of the 70's is also slightly mentioned.

Inga hästar men gärna fred : Nationell norm och lokal kulturpolitik, exemplet Växjö 1975-1996

The aim of this paper is to analyze the influence that aristocrats in Sweden had on the Swedish movement for the prevention of cruelty to animals, and why especially aristocrats started it. The sources I have been using are speeches and texts written by persons who were involved in the movement. I have also studied rapports from the three largest societies for the prevention of cruelty to animals. In the sources I looked for terms, expressions and opinions that can be paralleled whit the aristocratic ideal and opinion. Things that can relate to aristocratic urban people.

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