3:12-reglerna är beteckningen på de särskilda regler som gäller för beskattningen av fåmansföretag. För att omfattas av reglerna krävs det att företaget är ett fåmansföretag enligt någon av de tre definitionerna samt att delägarens andel är kvalificerad. Genom ett gränsbelopp avgörs hur stor del av en utdelning som kan beskattas som kapitalinkomst. Ett utrymme som löneunderlagsregeln kan utöka. FrThe 3:12-rules is the name of the special rules that regulates the taxation of closely held corporations. In order for the rules to apply, a corporation must fit one of the three definitions and the partner’s share must be qualified. The dividend allowance determines the amount that may be taxed as capital income. It is possible to expand this amount by including a wage based dividend allowance. T

Lojalitetsplikten är en rättsprincip inom framför allt avtalsrätten som i stort innebär att en part i viss utsträckning även ska tillvarata sin motparts intressen så att denne inte lider skada. Lojalitetsplikten gäller både före, under och efter avtalsförhållandet, men vilka rättsföljder som följer när en part inte uppfyller lojalitetsplikten är oklart och beror på olika faktorer, som till exempelThe duty of loyalty is a principle within the Swedish contract law which basically means that a party also has to consider its counterparts interest and make sure that, to some extent, the counterpart does not get damaged financially. The duty of loyalty as a principle takes effect before, during and after the contractual relationship. What a breach of the principle will lead to all depends on wha

I Sverige genomfördes i juli 2014 en lagändring som innebar att möjligheten för personer under 18 år att få dispens för att gifta sig togs bort. I samband med ändringen begränsades även möjligheten att erkänna utländska äktenskap med svensk anknytning i de fall då någon av parterna var under 18 år vid äktenskapets ingående. Begränsningen innebär att dessa äktenskap som regel inte längre erkänns omIn July 2014 new law provisions were introduced to strengthen the protection against child marriage in Sweden and as a result the possibility to grant persons under the age of 18 permission to marry was abolished. The provisions regarding recognition of foreign marriages were also further limited in cases where at least one of the parties had ties to Sweden and was under the age of 18 at the time

The theme of this paper is the encounter between law and moral. It examines human smuggling with humanitarian reasons, which in Swedish law is regulated in 20 chapter 8 § Utlänningslagen. In preparatory work a humanitarian exemption has been discussed but the applicability of the exemption is unclear, as it has not yet been used in case-law. The discussion is founded on four theories of the moral

De senaste två decennierna har EU:s befogenheter förändrats vilket har påverkat det straffrättsliga samarbetet för att förebygga och bekämpa brott. Från både Rådet och medlemsstaternas sida menar man att brottsligheten har ökat och blivit mer internationell. Framförallt talas det om att terrorism, människosmuggling och narkotikahandel enkelt passerar över medlemsstaternas gränser och hotar medborgEU’s competence has changed during the past two decades which has affected the judicial cooperation in preventing and combating crime between the Member States. Both the Council and the Member States has stressed that crime has increased and become more international. They have emphasized that terrorism, smuggling and drug trafficking easily can cross the States borders and therefore threatens the

Crowdfunding är en relativt ny finansieringsform som växer snabbt. Den totala internationella omsättning år 2016 förväntas uppgå till 34 miljarder dollar. Trots det har finansieringsformens förenlighet med gällande rätt ännu inte prövats. Den variant som uppsatsen fokuserar på är equity crowdfunding, vilken är en variant där investeraren i utbyte mot satsat kapital får en andel i det kapitalsökandCrowdfunding is a relatively new form of financing that is growing fast. The total international revenue is expected to reach 34 million dollars the year 2016. Despite this crowdfundings conformity with current legislation has not yet been tried in court of law. The form of crowdfunding this essay is focused on is equity crowdfunding, which is a variation where investors in exchange of investment

Konkurrensen inom EU är reglerad genom konkurrensrätten i syfte att skapa och upprätthålla en effektiv marknad, den inre marknadens funktion samt välfärden för konsumenten. Förbudsregeln – se art. 101 FEUF och 2:1 KL – utgör tillsammans ett centralt verktyg som ska användas av kommissionen eller annan konkurrensmyndighet för att bryta upp otillåtna samarbeten mellan två eller fler företag, vilka äCompetition within the European union is regulated through a system of competition rules, with the purpose of creating and maintaining an efficient market, the function of the inner market and the consumer welfare. The prohibition rule – see art. 101 TEUF and 2:1 KL – constitutes together an essential tool that ought to be used to break up unwarranted collaborations between two or more undertaking

Normalt sker överlåtelser mellan näringsverksamheter till marknadspris. Hos företag inom en intressegemenskap kan det av olika anledningar vara av intresse att en överlåtelse sker till ett pris under marknadsvärdet. Vanligtvis sker en uttagsbeskattning på ett sådant förfarande. För att möjliggöra omstruktureringar finns det regler om underprisöverlåtelser i 23 kapitlet inkomstskattelagen som möjliTransfers between businesses are usually made at market price. Between businesses within a community of interest there could be an incentive to make a transfer at a price below market price. Normally this procedure is taxed by adjusting the revenue up to market price. To enable restructurings there are regulations about transfers at below cost price (underprisöverlåtelser) in the 23rd chapter of t

Rättegångskostnadernas fördelning i tvistemål regleras sedan 1948 i 18 kap. RB. Av 18 kap. 4 § framgår hur fördelningen ska ske då part har flera yrkanden, eller då part endast har ett yrkande, men talan endast delvis bifalls. Innan RB:s införande reglerades fördelningen av rättegångskostnaderna i 21 kap. ÄRB. Bägge lagarna bygger på samma huvudregel, att tappande part ska betala vinnande parts räThe distribution of costs in civil proceedings are, since 1948, governed by Chapter 18 of RB. Paragraph 4 regulates how the distribution should be made when the case of one of the parties consists of several claims, or when one of the parties only have a single claim, but the case is only partially upheld by the court. Before the introduction of RB, the allocation of costs were in Chapter 21 of ÄR

Syftet med denna uppsats är att utreda artikel 17.3.a i Europeiska unionens förordning 2016/679, gällande behandling av personuppgifter, ur ett rättssäkerhetsperspektiv. Artikel 17 i förordningen stadgar en juridisk rätt för registrerade att i vissa fall kräva att personuppgifter raderas. Artikel 17.3.a stadgar att denna rätt till radering av information inte gäller om behandlingen av informationeThe purpose of this bachelor thesis is to examine article 17.3.a in regulation 2016/679 of the European Union, regarding the processing of personal data, from a perspective of legality. Article 17 in the regulation settles, under certain circumstances, a legal right for the data subject to have personal data deleted. Article 17.3.a settles that this right to have information deleted shall not appl

In 2010 one of the biggest corruption scandals in Sweden was revealed in Gothenburg. The reasons held accountable was a decentralized organization and a culture of non-bureaucracy. Corruption is a serious problem even in a relatively corruption-free state as Sweden. There is research saying municipal companies increase the risks for corruption since the transparence is bad which makes it easier fo

In the 21st century more states are realizing the benefits with hosting “Sports Mega-Events” such as the Olympic Games or the FIFA World Cup. These events create an opportunity for a country to spread a carefully selected image and to gain influence and attraction in the international arena, or in other words, to exercise soft power. This thesis investigates how the Chinese government, through mas

The etiology of epileptic seizures is not completely understood. Literature results estimate that the main reason for epileptiform activity is a shift in the fine-tuned balance between excitation and inhibition in neural circuits, leading to hyperexcitability. Normal brain function is dependent on local inhibitory GABAergic input of interneurons on pyramidal cells. GABAergic interneurons and loss

Through salience and framing, the media has significant power in influencing how the public views a given political, societal, or economic issue. Through the lens of framing theory, this research paper is investigating how immigration was framed in two Swedish and 4 United Kingdom newspapers during the week surrounding the Brussels terrorist attack on 22 March 2016 in a content analysis. By lookin

The aim of this thesis is to set up a high-fidelity fluid structure interaction (FSI) simulation environment to study the gust load alleviation capability of camber-morphing airborne wind energy (AWE) wings. The simulation environment will enable studying the transient flow phenomena around the wing when encountering wind gusts and gives the possibility of investigating dynamic instabilities. To m

The democratic peace theory explains why liberal democratic states do not engage in war with one another. According to Michael Doyle, the theory rests on three pillars, which together explain the democratic peace - whereas one of which pillars is of interest for this thesis. The cosmopolitan pillar is concerned with the “spirit of commerce”, that is, international trade and economic interdependenc

The Common Foreign and Security Policy (CFSP) of the European Union (EU) is based on the Member States’ foreign policy preferences. Several third states are however at times invited to align with certain CFSP acts, a procedure which provides the EU with support for its diplomatic efforts. The degrees to which these invited states align with CFSP acts differ substantially. This thesis has taken a b

Moving between hegemony and counter hegemony this thesis adds to the field of food politics by contributing to a further understanding of current hegemonic relations within this topic and counter-hegemonic theory in general. In the form of an interview study it draws upon the narratives of radical leftist activists in Lund and Malmö in order to outline a hegemonic framework within food politics in

How to sustainably feed the world amounts to one of our biggest contemporary challenges. In Sweden, the environmental footprint of the dairy industry has caused a lively debate which culminated in a law-suit between LRF Mjölk and Oatly over the use of marketing phrases such as “Wow No Cow” and “No Soy. No Milk. No Badness”. Even though Oatly lost, their development was not hampered; thus, this the

Since the Financial and Eurozone crisis that erupted in 2009/2010, Germany has seen the rise of a new populist radical right party; the Alternative für Deutschland (AfD). In the years after its establishment in 2013, this party has experienced many electoral successes and entered not only thirteen federal state parliaments, but also the European Parliament in 2014. This development is atypical for