När unionens skatteflyktsdirektiv införlivades i svensk rätt 2016 konstaterade lagstiftaren enbart att skatteflyktslagen inte behövde tillfogas förändringar. Inom den rättsvetenskapliga doktrinen har det emellertid ifrågasatts huruvida lagen verkligen stämmer överens med unionens direktiv. Införlivandet har diskuterats främst i förhållande till att lagen dels redan på ett begreppsmässigt plan skilWhen the European Union's (EU) directive against tax avoidance was incor-porated into Swedish law in 2016, legislators merely stated that no further changes needed to be made to the Swedish tax evasion law. Within juris-prudential doctrine, however, it has been questioned whether the Swedish law against tax evasion really complies with the Union's directive. The incorporat-ion has been dis

Resolutioner är per definition icke-bindande rekommendationer, men anses i vissa fall kunna få ett normativt värde, genom att bli relevant för påvisandet av en sedvanerättslig regels existens eller begynnande opinio juris. Faktorer som blir betydelsefulla för om en resolution ska anses få en sådan funktion är bland annat graden av stöd och upprepningen av resolutioner som ger uttryck för en regel.Resolutions are, by definition, non-binding recommendations, but are consi- dered in some cases to have a normative value, by becoming relevant for ascertaining the existence of a customary rule of international law or deve- loping opinion juris. Factors for determining whether a resolution has such a function includes the degree of support and repetition of the resolutions ex- pressing the rule.

Den kommunala självstyrelsen innebär bland annat att en kommun delvis själv får bestämma sitt uppdrag, hur omfattande detta ska vara och hur mycket skatt som ska tas in för att finansiera dess genomförande. Den gemenskap som utgör kommunen har därmed ett intresse av att kunna säkerställa att den kommunala självstyrelsen utövas inom ramen för vad som är tillåtet. Förutom att de som utövar den komA Swedish municipality has a wide range of autonomy. As an effect of this self-government the municipality determines some of its mission by itself, including how much tax that must be collected to finance this. The community that constitutes the municipality therefore has an interest to ensure that this autonomy is exercised within the range of what is permitted. Besides the right to vote, and

Internationell humanitär rätt, även kallad jus in bello, utgör de lagar som reglerar parters uppförande under en väpnad konflikt. Under de senaste decennierna har framväxten av cyberrymden som en domän för krigföring gett upphov till diskussioner om tillämpningen av internationell humanitär rätt vid krigstida cyberoperationer. Folkrättens tillämplighet i cyberrymden har konsekvent blivit bekräftadInternational Humanitarian Law (IHL), also referred to as jus in bello, constitutes the laws regulating the conduct of parties engaged in an armed conflict. Over the past few decades, the emergence of cyberspace as a domain of war has given rise to discussions on the application of IHL to wartime cyber operations. Despite the consistent reiteration of the application of international law to cybers

Uppsatsen utreder den nya tillämpningen av artikel 22 i koncentrationsförordningen. Fokus ligger på att undersöka de osäkerhetsmoment som uppstår för parterna i en transaktionsprocess genom den nya bredare tillämpningen av artikeln. Det ändrade tillämpningsområdet innebär en helomvändning från EU-kommissionens tidigare tankesätt och väletablerade praxis. Förändringen har som syfte att modernisera This essay examines the new application of article 22 of the EC Merger Regulation, especially the uncertainties that thereby arise for parties in mergers and acquisitions. The article’s new application is a clear change to the European Commission's own policy and practice regarding the application of the provision. The purpose of the change is to modernize the EU merger regulation to detect an

Under utvecklingen av läkemedel måste läkemedelsföretagen bära stora finan-siella kostnader. För att kompensera för dessa kostnader är patenträtten avgö-rande för branschen. Emellertid har det visat sig att det ordinära patentet på 20 år inte är ett tillräckligt skydd för kompensationen. Med anledning av de hårda krav som finns på läkemedelsbranschen i form av kliniska tester och i sin tur fördröjDuring the development of medical products, pharmaceutical companies must bear large financial costs. To compensate for these costs, patent law is crucial for the industry. However, it has been shown that the ordinary patent of 20 years is not sufficient for the compensation. Due to the tough requirements such as clinical tests and, in turn, delayed processing times for the patent ap-plication, it

I juni 2022 röstades ett lagförslag igenom i riksdagen vilket resulterade i att det kostnadsbaserade avdraget för resor till och från arbetet (arbetsresor) ändrades om i grunden till att vara en färdmedelsneutral och avståndsbaserad skattereduktion. Innan de nya reglerna hann träda i kraft den 1 januari 2023 ändrade sig riksdagen och röstade i stället igenom ett förstärkt reseavdrag med höjda schaIn June 2022, a bill was passed through Riksdagen which led to the cost-based write off for traveling to and from your employment (work commute) being changed to accommodate non-specific travel methods and distance based tax deduction. Before the new bills had gone into effect starting from the 1st of january 2023, the Riksdag changed their mind and opted to pass a new bill that allowed for higher

Enligt den svenska rättsordningen kan hemliga tvångsmedel användas av de brottsbekämpande myndigheterna i såväl brottsutredande som brottsförebyggande syfte. Med begreppet preventiva tvångsmedel avses vidare de tvångsåtgärder som vidtas i de brottsbekämpande myndigheternas underrättelseverksamhet, innan en förundersökning har inletts och då en konkret och individualiserad brottsmisstanke ännu inteAccording to the Swedish legal system, secret coercive measures can be used by law enforcement authorities for both crime investigation and crime prevention purposes. Furthermore, the term preventive coercive measures refers to those coercive measures taken outside a preliminary investigation in the intelligence activities of law enforcement authorities. From a law enforcement perspective, these p

Till följd av principen om allas likhet inför lagen riskerar vårdpersonal allmänt åtal för misstag som föranlett att en allvarlig vårdskada har inträf-fat. Även om antalet rättsfall inte är många syftar denna uppsats till att under-söka det straffrättsliga ansvar som föreligger för enskild vårdpersonal för misstag som sker i yrkesutövningen. Särskilt undersöks de faktorer som kan vara av betydelsDue to the principle of equality before the law health care practitioners’ risk being subjected to public prosecution in general court because of a mistake made in their work. Although the number of legal cases is low, this essay aims to examine criminal liability for health care practitioners for mistakes that occur during their professional practice. In particular, the factors that might be of

To bring your case in front of a court – “Access to Justice” – is something most of us look upon as a human right for the citizens in a state governed by law. But to process in court demands time, knowledge and not least money. To facilitate “Access to Court” there is a possibility for litigants in Sweden to apply for legal aid. The government then (partly) finances the legal help one can be l

Att föräldraskap ska kunna förenas med förvärvsarbete är en uttalad ambition både från den svenska lagstiftaren och från EU. I svensk rätt finns regler som syftar till att möjliggöra detta i diskrimineringslagen i form av regler om aktiva åtgärder, det vill säga arbetsgivarens förebyggande och främjande arbete, och i föräldraledighetslagen. Samtidigt präglas arbetsrätten av arbetsgivarens rätt attThe possibility for workers to be able to balance and combine parenthood with employment is an expressed ambition from both the Swedish legislator and from the EU. In Swedish law, there are rules that aim to enable this in the Discrimination Act in form of rules and active measures, i.e., the employer’s preventative and promoted work, as well as in the Parental Leave Act. At the same time, labour

Climate change is a global issue and a serious threat to the world we live in. The consequences of climate change are devastating. Despite the overwhelming scientific consensus on climate change, studies have shown that politicians and voters of far-right parties are particularly likely to dismiss climate change. People who in various ways go against the research and large amounts of scientific ev

The topic of fires in corners and along walls has been studied previously, however, two different studies conducted in 1987 and 2018 respectively, produced conflicting results regarding plume temperature for fires along walls, as well as hot gas layer temperature for both fires in corners and along walls. This thesis seeks to add data and clarification about fires in corners and along walls. T

Residential segregation is a geographical expression of inequality. The aim of this thesis is to examine how segregation has been represented as a problem in Swedish politics in recent years. My objects of study are two budget proposals, by Stefan Löfven (S) (2021) and Ulf Kristersson (M) (2022) respectively. I have made a poststructural policy analysis using Carol Bacchis method “What's the p

During the NATO application process for Sweden and Finland, Türkiye has halted the rapid pace of member states ratification through a set of conditions. This thesis’ aim is to examine the mechanisms behind the gatekeeping position upheld by Türkiye. My object of study consists of a transcript of a press briefing, held by the President of the European Parliament and the NATO Secretary General, and

With a focus on Swedish national newspapers, the purpose of this thesis is to research and analyse the depiction of Ukrainian refugees. The reason behind the study is the hypothesis that Ukrainian refugees have been depicted in the media in a more positive light compared to other refugees from previous refugee crises. With the use of visual content analysis, front-page images from the newspapers S

This thesis project is aimed to answer the questions: What could be done to design areas for making them flood resilient? How can sustainable urban design be adapted to provide flood resilience while transforming an area into a more livable space? Starting with these questions, the past of Hamburg and existing situation have been analyzed, a research has been done about the floods, climate change

The Scandinavian countries have neither been a focus area in terrorism nor intelligence studies, even though the Scandinavian intelligence agencies perceive the terrorist threats as rather present in their countries. This thesis aims to examine the similarities and differences within the assessment of the most significant terrorist threats in Denmark, Sweden, and Norway between 2001-2022 based on

Pre-electoral coalitions affect the involved parties in a unique and yet a quite undiscovered way. The largest and most successful pre-electoral coalition in Sweden was called the Alliance and was created prior to the 2006 parliament election.. Although pre-electoral coalitions are heavily underrepresented in coalition studies, there are existing hypotheses about the connection between parties ent

South Africa secretly produced six and a half nuclear weapons from 1978-1989 before undertaking a complete nuclear disarmament between 1989-1991; it is the only instance in history of when a state has discarded an indigenously developed nuclear arsenal and presents a unique case for studying the nuclear decision-making of states. This thesis is a theory-testing case study where I, by conducting a