The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead The Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze The Supreme Administrative Courts management of rule collision between domestic law and tax treaties in the Greece-case.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of The Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of The Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

The purpose of this thesis is to clarify the grounds upon which an arbitration clause may be binding in the new relationship between the parties after a transfer of rights and/or obligations. The issue is not regulated by law but instead it has been left to the Supreme Court to regulate. In the Emja-case the Swedish Supreme Court left guidance on the issue. The Supreme Court stated that a third party purchaser of a right where the contract includes an arbitration clause shall be bound by the clause. The arbitration clause is only binding to the remaining part of the initial agreement if no special circumstances exist. The binding effect was justified by the reason that a situation where the purchaser but not the remaining part should be bound to the clause was not sought after and the principle through the 27 § of the Swedish debt instruments act..

Modern democracies rest on a foundation of values essential to their prosperity. Two of those values are freedom of speech and political equality. To many, these values appear to coexist effortlessly. However, what this thesis aims to expose are some of the problems that quickly arise when attempts to interpret the values fail.The thesis investigates a specific US Supreme Court ruling called Citizens United. The ruling enabled corporations and unions to use their own treasuries for unlimited independent political expenditures.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

America finds itself divided in the midst of strict abortion laws and a contentious presidential election. This era of polarization, raises the question of whether such a great division has permeated through to the U.S Supreme Court. This paper uses two dominant theories of legitimacy; traditional and ideological, respectively, to analyze and compare this issue. The theories are compared empirically by investigating the level of public trust across opposing political affiliations. Unlike most previous research, the results suggest that variation in trust aligns with the ideological distance to the Court between democratic and republican voters. Trust is also found to be dependent on whether the electorate agrees with the decisions of the court or not.

The purpose of this study was to look into how evidence evaluation in verdicts considering 2 § LVU (Care of Young Persons Act) linked to honor related problems are handled by the County Administrative Court of Stockholm. The questions at issue were how the County Administrative Court handles the prerequisites regarding 2 § LVU verdicts, how the County Administrative Court proceeds when evaluating evidence in 2 § LVU verdicts, and how the County Administrative Court handles indications of that a child is living in an honor-related context. To answer this, five verdicts have been analyzed. In addition to this, two interviews were made as a complement. In the analysis of the collected material, the authors proceeded from a theory of evidence and used a hermeneutic method for the analysis.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

The aim of this essay was to examine how the decision-making in LVU cases are motivated in the judicial decisions. How has the principle of whats in the best interest of the child been noticeable in these judicial decisions and how are the child's needs and the consequences for the child of the drug abuse been described? When the parents have been judged to have given a non acceptable consent, how have they been described and how has the parents described the situation?Our research is of a qualitative nature, a document analysis of judicial decisions in LVU cases. We analyzed eight court cases containing decisions from County Court, Fiscal Court of Appeal and The Supreme Administrative Court.Our results showed that parents were described in the judicial argumentation as negative stereotypes and a picture of unreliability were created. What was best for the child were not expressed in words but woven into the children's needs and in most cases the consequences of the abuse of drugs were not made clear..

AbstractThe purpose of this study were to examine the appeal that reaches the county administrative court regarding cases within The law of support and service to some disabled (LSS) the third "alternative" with the effort personal assistant. We have gathered 280 cases from seven different county administrative court and from our selection 19 of the cases remained.These 19 cases became our starting point for our study and they have been interpreted through Foucault´s and Skau´s interpretation frame regarding power and Payne´s social constructivism to try and answer our three questions at issue: How are the cases being handled by the county administrative court? What kind of cases leads to appeal? What similarity and differences are there between the cases? These questions have been answered one by one in a systematical order. Our result shows, among other things, that cases that involve certificates from occupational therapist or physiotherapist are the cases that win against the municipality in the county administrative court. Further we have found a new theme in our study regarding clientification among them who apply for efforts within LSS and "alternative" three.

The purpose of this study was to explore if and how the Swedish Supreme Court are using the concept ?the child?s best interest?. This concept is used a lot in Swedish legislation, but it needs interpretation every time it´s used and is often perceived as unclear. This makes it interesting to see how this affects the individual child´s legal rights. Furthermore I want to see if the Supreme Court listen to the child´s own opinion and if not, are there any justifications to why not.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by The Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

A valid arbitration agreement constitutes a bar to court proceedings as well as a prerequisite for arbitral proceedings. In NJA 2008 p. 406 and NJA 2012 p. 183, the Swedish Supreme Court applied the so-called doctrine of assertion with respect to the issue of whether a dispute should be settled by arbitration or litigation. Prior to these judgments, it was uncertain if the doctrine of assertion was applicable regarding this issue.