Search results

I Marks & Spencer-domen slog EU-domstolen fast att det strider mot etableringsfriheten att inte tillåta gränsöverskridande förlustavdrag när förlusterna inte kan utnyttjas i det utländska dotterbolagets hemviststat, det vill säga när förlusterna är så kallade slutliga. Nyligen lämnade EU-domstolen förhandsavgöranden i de två svenska målen Holmen och Memira där Marks & Spencer-principen bekIn the Marks & Spencer judgment, the European Court of Justice ruled that it is against the freedom of establishment not to allow a parent company to deduct losses incurred by its non-resident subsidiary from its taxable profits, when the losses cannot be utilized in the foreign subsidiary’s state of resident. Recently, the European Court of Justice gave preliminary rulings in the two Swedish

Framställningens huvudsyfte är att genom två grenar dels belysa under vilka omständigheter en skola i dagsläget kan bli skadeståndsansvariga för skador uppkomna inom verksamheten, dels utreda om det finns möjlighet att ålägga en skola ett skadeståndsansvar för skada en elev orsakat under skoltid och som drabbat tredje man. För utredningen görs därför en genomgång av gällande lagstiftning för verksThe main purpose of the petition is to shed light on the circumstances under which a school currently can be liable for damages incurred within the business. This is done through two branches, one is to investigate under what circumstances a school can be considered responsible for to damages s student cause during school hours and the other one is to investigate if it is possible to hold a school

Formen för avtalsslut vid publika förvärv som ges av takeover-reglerna kännetecknas av att budgivaren är bunden av ett offentliggjort uppköpserbjudande. Budgivarens bundenhet vid budet är dock inte absolut. En budgivare får enligt punkt II.4 och II.5 takeover-reglerna uppställa fullföljandevillkor för budets genomförande. Takeover-reglerna ger att ett fullföljandevillkor som möjliggör för budgivarThe conclusion of a contract in public takeovers as set forth in the Swedish Takeover Rules is characterized by that the offeror has to honor its offer. However, the offeror's commitment to the offer is not absolute. An offeror may, in accordance with rule II.4 and II.5 of the Swedish Takeover Rules, stipulate conditions for the completion of the offer that must fulfilled in order for the offe

Den 14 juni 2018 gav regeringen en särskild utredare i uppdrag att pröva behovet av införandet av straffrättsligt ansvar för uppmaning eller annan psykisk påverkan att begå självmord. Utredningen tillgavs namnet SOU 2019:32 Straffrättsligt skydd för barn som bevittnar brott mellan närstående samt mot uppmaning och annan psykisk påverkan att begå självmord. Inom straffrättslig doktrin finns centraOn 14 June 2018, the Swedish government assigned a special investigator to examine the need for criminalizing the incitement of or use of other psychological influences on others to commit suicide. The investigation was given the name SOU 2019:32 Straffrättsligt skydd för barn som bevittnar brott mellan närstående samt mot uppmaning och annan psykisk påverkan att begå självmord. Within doctrine r

Kapitalmarknaden lockar många investerare då marknaden historiskt sett lämnat hög avkastning på investerat kapital. För dem som saknar kunskap att bedöma vilken investering som troligtvis kommer ge hög avkastning, finns möjligheten att uppdra åt en kapitalförvaltare att göra dessa bedömningar. Vad som är en bra investering är dock många gånger en subjektiv uppfattning. Således är det upp till kapiThe capital market attracts many investors due to its historically high return on invested capital. For those who lack the knowledge to judge which investment is likely to yield a high profit, these assessments can be delegated to an experienced asset manager. What constitutes a good investment is often a matter of subjective interpretation of the value of the asset in question. It is therefore up

För att mildra de ekonomiska konsekvenser som orsakats av covid-19-utbrottet under våren 2020 införde EU-kommissionen ett tillfälligt ramverk om statliga stödåtgärder. Det tillfälliga ramverket visade inte bara på en rådande flexibilitet i den statsstödsrättsliga regleringen. Situationen har också inneburit att kommissionsbeslut fattats på ett snabbt och effektivt sätt för att underlätta medlemsstThe European Commission has introduced a temporary framework for state aid that aims to address and mitigate effects of the COVID-19 pandemic on the European economy. The implementation of a temporary framework is not only symptomatic of the current flexibility in state aid regulation, but also of the urgency that the Commission has acted to support Member States’ efforts to tackle the ongoing pan

För erhållande av flyktingstatus krävs det att den sökandes skyddsbehov kan hänföras till någon av de skyddsgrundande egenskaperna i flyktingdefinitionen. Om den sökande har en välgrundad fruktan för förföljelse av en annan anledning är hen alltså inte flykting. Då den sökande anför ett skyddsbehov sur place på grund av konversion fokuseras bedömningen på om den sökandes skyddsbehov är hänförligt In order to obtain refugee status, it requires that the applicant's need for protection attributes to one of the grounds of persecution in the refugee definition. Thus, if the refugee has a well-founded fear for other reasons, they are not a refugee. When the applicant states a need for protection sur place, for purposes of religious conversion, the refugee status determination focuses on whet

#MeToo became in 2017 a strong and successful movement in Sweden where women exercised their freedom of expression to question structural injustice and men’s sexual violence against women. The movement broke the silence and stigma about being victim of men’s sexual violence and helped fight impunity. However, some of the #MeToo women in Sweden who told their stories also pointed out their perpetra

Horizon Europe has identified climate-neutral and smart cities as one of its mission areas. In Sweden, the national innovation programme Viable Cities has set its sights on realising climate neutrality in cities by 2030. In both cases, a mission-oriented approach focused on citizens as drivers of climate action represents a pathway to success. However, citizen involvement has been presented as an

Flood-related disasters pose one of the greatest contemporary challenges to development. Analysing and developing effective local coping strategies to flood-related disasters is crucial if at-risk communities are to successfully mitigate the impact of natural hazards whilst not compromising long-term development objectives. This thesis utilises a combination of household surveys and key informan

A woman’s right to make informed and autonomous decisions regarding her reproductive health is protected by international treaties and Guatemalan law. This thesis explores the factors influencing how far women in Paso Caballos, Guatemala, enjoy this right and answers the following question: What factors influence women in Paso Caballos’ possibility to make informed and autonomous decisions regardi

The complexities of urban informality are increasingly being examined in nuanced and region specific ways. Within the post-socialist states of Central-Eastern Europe, a growing body of research is interrogating phenomena within urban environments through the lens of transition and the unique historical and social dynamics of the area. In Romania, one such phenomena is the overrepresentation of Rom

With disability continuing to be the single most barrier to education, efforts towards inclusive education have been globally acknowledged and legally ensured. Despite its widely shared call for justice and the fulfillment of the human right of education for all, the understanding of its process is diverse and interactions amongst system remains limited. Based on the Ecological Systems Theory and

På grund av klimatförändringar behöver världens länder sluta att tillföra växthusgaser till atmosfären och därmed sluta bränna fossila bränslen. En sektor i samhället som är extremt beroende av just fossila bränslen är transportsektorn, där en lösning för att minska detta beroende kan vara elfordon. I världen är dock andelen elbilar fortfarande väldigt liten och det finns en kunskapsbrist om hur s

Relationships between women and typically older men for gifts and money in exchange for sex in South Africa are common, and known as blesser relationships. Their increasing acceptability and accessibility has been linked to negative sexual and reproductive health outcomes among young black African women. Using focus group discussions and semi-structured individual interviews, this thesis investiga

In a global context of proliferating land-based investments, growing demographic pressure, and increasing urbanization, this thesis investigates a case of large-scale land acquisition (LSLA) in Babator, Norther Ghana. The objective is to provide a better understanding of how local power structures within affected communities influence the outcome of LSLAs. In particular, it focuses on patterns of

Men and women have different energy needs, and the lack of access to electricity could be negatively affecting women more than men by reason of women’s typical gender norms in a society. However, previous studies and projects’ approach rarely recognize the gender dimension on energy. The aim of this thesis is to explore how access to reliable electricity though National Electrification Project’s m

The paper examines the relationship between non-formal education activities and youth employability in the Republic of Armenia. A case study has been conducted in order to identify soft skills competitive in the labour market and see to what extent non-formal education increases youth productivity thus helping them get engaged in the job market. Another thing that the paper aims to study is the ro