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4593 Uppsatser om Freedom of movement for companies - Sida 1 av 307

Etableringsfriheten för bolag i den europeiska gemenskapen

This thesis analyses the scope of the treaty articles 43 and 48 concerning the freedom of establishment of companies. The interpretations of these articles made by the Commission and the European Court of Justice are analysed to see whether they are consistent. The analysis encompasses the provisions and directives in the field of EC Company Law as well as the essential case law from the ECJ regarding these issues. The conclusion that must be drawn from this thesis is that the Court of Justice adds the momentum in these issues whilst the Commission is held up by political considerations..

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.

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.

Yttrandefrihetens gränser : En prövning utifrån tre fall och tre teoretiker

Freedom of speech has been a well discussed subject. Great philosophers and theoretics like Plato, Voltaire, Locke and Mill have again and again showed the importance of freedom of speech. Since the world have become bystanders to a series of events that can only classify as crimes aganst freedom of speech, it has become more important to study the phenomenon and analyse it. By finding cases where the freedom of speech has been compromised and analyse them in frames of three different theories, the argument of truth, the argument of democracy and the argument of tolerance, this paper makes the boundaries of freedom of speech a little clearer, and also makes a discussion about how reasonable the boundaries are possible. Everything according to the three theories.

Uttagsbeskattning vid gränsöverskridande fusioner : Är den svenska regleringen i 22 kap. 5 § 2 p. IL. förenlig med etableringsfriheten?

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

Upplevelser av att leva med ett självskadebeteende : En litteraturgenomgång

In 1809 the citizens of Sweden where given the freedom to practice their Christian faith through the Swedish constitution of 1809, 16 §. This proclaimed that there should be religious freedom in Sweden, albeit restricted to Evangelical-Lutheran faith. Although after the law regarding dissenters was passed in 1860 by choosing another church than the Evangelical-Lutheran church you lost some civic rights, for example you could not become a public official. The freedom to choose religious affiliation was given through the Law of Religious Freedom in 1951. The purpose of this study is to evaluate in what way the concept of religious freedom has developed in Swedish law between 1809 and 1951.In the background I treat two historical events and one era, with focus upon religious freedom, which have in my opinion influenced the view of religious freedom in Sweden during the chosen period of 1809?1951.

Religionsfriheten i Sverige 1809 ? 1951 : Från samvetsfri kristen tro till fritt val av religiös tillhörighet i svensk lagstiftning

In 1809 the citizens of Sweden where given the freedom to practice their Christian faith through the Swedish constitution of 1809, 16 §. This proclaimed that there should be religious freedom in Sweden, albeit restricted to Evangelical-Lutheran faith. Although after the law regarding dissenters was passed in 1860 by choosing another church than the Evangelical-Lutheran church you lost some civic rights, for example you could not become a public official. The freedom to choose religious affiliation was given through the Law of Religious Freedom in 1951. The purpose of this study is to evaluate in what way the concept of religious freedom has developed in Swedish law between 1809 and 1951.In the background I treat two historical events and one era, with focus upon religious freedom, which have in my opinion influenced the view of religious freedom in Sweden during the chosen period of 1809?1951.

Säkerhetspolitik, Medborgare & Frihet

The terror attack in New York year 2001 was a turning point in international politics. New policies were reformed in both USA and EU to secure their citizens from terrorism. The power of the institutions has developed and the question is; how does the new security policy affect people?s freedom? Is it the agencies new policies that are restricting the freedom or the actions of a terrorist? The purpose of this study is to examine if the security policies in USA and EU are protecting their citizen?s freedom. Many individuals are not aware of how much the security policies are affecting their lives.

Frihet ? dess innebörd och betydelse ? För patienter med ett palliativt omvårdnadsbehov utifrån sjuksköterskans perspektiv

Introduction: Palliative care is based on an active total care where the patient's independence and participation are included. Few studies have been based on a concept of freedom in relation to this target group.Aim: The aim of this study was to describe the perception the nurse has about "freedom" - its significance and meaning from an existential perspective for patients with palliative care needs.Method: A qualitative content analysis based on a narrated and written down text from focus groups with adequate examples. The starting point in the focus groups was to focus on existential issues in relation to patients near death. Based on the concept of freedom, has the printouts been analyzed, categorized and codedFindings: Nature, identity, integrity and self-esteem are important aspects for our approach to freedom but freedom is also about existential questions where hope, reconciliation, freedom and forgiveness are included.Discussion: Discussion: We all have our own definitions and meanings of freedom. The largest and perhaps most important fullest freedom is our inner freedom - our own existential freedom.

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.

EU och informationsfriheten. En idé- och ideologianalys av informationsfriheten i EU:s datalagringsdirektiv 2006/24/EG.

This master?s thesis is about freedom of information ideas in the European Union data retention directive, 2006/24/EC. The directive means that data about electronic communications services will be retentioned. The aim of the thesis is to examine what ideas related to freedom of information that appear in the directive and how these ideas belong to the ideology of freedom of information that is common within the library community and to the juridical restrictions. In the light of surveillance tendencies that have occurred over the last years, the most well-known is probably the USA Patriot Act, it is interesting to study how freedom of information ideas appears when surveillance is legislated.

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.

Uttagsbeskattning och beskattningsinträde : En analys av förenligheten med etableringsfriheten

AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

Who's that girl? : Skivbolagskultur och dess påverkan på Robyn

ABSTRACTErik Ageberg: Who's that girl? ? Skivbolagskultur och dess påverkan på Robyn. Uppsala Universitet: Institutionen för Musikvetenskap. C-uppsats, 2006.Robyn has been one of the most successful Swedish pop stars during the last decade. She has during these ten last years gone from being a young star to being the owner of her own record label, Konichiwa Records.

Rätten att fritt uttrycka sigoch rätten att inte bli kränkt : ett gränsdragningsproblem

Purpose/Aim: We have a right to freedom of the press, but we do also have a right not to be exposed to slander, we have a right to not be insulted. A study about this rights and crimes in the swedish law.Material/Method: literature, Internet, cases, Commission of Inquiry's recommendation. A qualitative research methodMain results: There is a very strong freedom of the press in the Swedish constitution. Mostly it stands immovable. The freedom of press can be restricted in case of slander.

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