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  • 1.
    Abdi, Joseph
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Moms på elektroniska tjänster2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In 2002 the member states of EU took a decision regarding whether to introduce a special tax base on digital supplies or not. This tax base was later on implemented to the member states domestic laws. Question may sometimes arise as to where or by whom VAT should be paid regarding electronically supplies. The administrative court and the Swedish government have made different judgments regarding two Swedish companies whose services already have been subject to VAT in other member states. While the administrative court sentenced company A to pay VAT the government exempted company B.

    This bachelor thesis will examine how tax claims regarding the same electronically supply can occur in different member states and if the providers are selling to or from a permanent establishment or if they are to be considered as distributors.

    The answer to the first question can partly be due to the difference between Swedish law and EU-law regarding the different use of word for designating a taxable person. The words used for designating a taxable person have different meanings which can constitute confusion. It can furthermore be due to the vague and broad definition for the term electronically supplies and the differences that occur, regarding what can be covered by the definition of electronically supplies.

    Providers of digital supplies shall pay VAT in the country where the buyer has his place of business or where the fixed establishment is located to which the supplies are provided. Regarding revenue or acquisition it is the one who acts like the real seller or the customer who acquires and consumes the provided service who determines where the supply is situated. The main elements for the services provided have to be examined.

    Providers of digital supplies are not to be regarded as distributors because they do not meet the criteria’s that are set out for the term. 

  • 2.
    Abdula, Shada
    Jönköping University. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Individens rätt till en rättvis rättegång inom skälig tid: Artikel 6.1 Europakonventionen om mänskliga fri och rättigheter ur ett svenskt perspektiv2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Individens rätt till rättvis rättegång inom skälig tid har sedan 1951 funnits i Europakonventionens mänskliga fri- och rättigheter, EMRK, för att försäkra individen om den grundläggande rätten. Rättsläget ser ut som sådant att Sverige inte alltid lyckas uppfylla konventionens innehåll, då flera mål varje år förenas med oskäligt långa väntetider mellan förundersökning till slutdom.

    Uppsatsens syfte är att utreda hur svenska domstolar beaktar artikel 6.1 EMRK, varför rätten till rättvis rättegång inte har fått grundlagsstatus hittills i Sverige samt i vilken utsträckning de rättigheter i artikel 6.1 EMRK återfinns i svensk rätt. Syftet är även att besvara varför grundlagsreformeringen kan ha en positiv inverkan på rättsläget.

    EMRK inkorporerades i svensk rätt 1995, då uppkom en diskussion om den nya lagens rättsliga status, men det avgjordes snabbt att lagen inte skulle få grundlagskydd. Ett starkt argument bakom beslutet var att det i sådana fall skulle innebära dubbelreglering på ett antal rättigheter som redan stadgades i regeringsformen. Författaren tror att rätten till rättegång inom skälig tid föll bort som en följd av regeringens argument, vilket idag orsakar ett antal konventionsbrott i Sverige. Staten är skyldig att gottgöra för konventionsbrotten enligt artikel 13 EMRK, genom att vidta åtgärder som en följd av brottet. Genom tiden har ett antal åtgärder uppkommit genom praxis, som ett komplement till lag för att gottgöra för de brott som begås på området. Utöver de kompensationsalternativ som diskuteras i uppsatsen finns lagen om förtursförklaring i domstol, där tanken är att mål som har dröjt oskäligt länge ska kunna förtursförklaras av domstol, detta för att gottgöra för förseningen innan det är för sent. Tillämpning av det alternativet skulle då leda till att ingen kompensation behöver utgå, då det i slutändan inte blir tal om ett konventionsbrott.

    Propositionen ”En reformerad grundlag” är planerad att träda ikraft 2011, ifall förslaget röstas igenom för en andra gång. Däri stadgas bland mycket annat rätten till rättvis rättegång inom skälig tid. En reformering är enligt författaren en långsiktig lösning på problemet. Reformeringen kan resultera i minskning av antalet brott, vilket skulle innebära färre skadeståndsanspråk mot staten. Den planerade reformeringen är därmed enligt författaren nödvändig för att värna om medborgarnas grundläggande fri- och rättigheter, vilket borde vara en självklarhet för en demokratisk rättsstat som Sverige.

  • 3.
    Adolfsson, Marcus
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Informationsgivningens tvetydighet och konsekvenser: Vid offentliga uppköpserbjudanden på aktiemarknaden2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Offentliga uppköpserbjudande utgör en viktig del av den moderna svenska samhällsekonomin. Ett företagsförvärv på aktiemarknaden genererar stora ekonomiska möjligheter och konsekvenser för de flesta intressenter såsom arbetstagare och aktieägare.

    Det är särskilt intressant med tanke på att aktiemarknaden präglas i mångt och mycket av självreglering. Det är således aktörerna på marknaden som etablerar lämpliga regler för vad som skall anses utgöra god sed. Denna sortens reglering är ett avsteg från Sveriges sedvanliga normbildning som vanligtvis utgörs av strukturerad lagstiftning. Det är sedermera intressant till vilken grad det är gynnsamt med en kombination av dels självreglering, dels lagstiftning. Det har anförts att aktiemarknaden är en komplicerad marknad som kräver denna sortens flexibilitet som självreglering medför. Denna framställning har inte ambitionen att strikt väga, å ena sidan lagstiftning som är en oundgänglig del av den moderna ekonomiska infrastrukturen, å andra sidan självreglering som är väl förankrat på aktiemarknaden. Däremot krävs det enligt min mening högre ställda krav på självregleringen för att uppnå en balans bland de olika intressegrupper som finns representerade på aktiemarknaden och därmed upprätthålla förtroendet för marknaden.

    Informationsgivning är en central del av aktiemarknaden. Med tanke på självregleringen, krävs att rättvis och korrekt information finns tillgänglig till samtliga aktörer under ett och samma tillfälle. Allt i enlighet för att bevara förtroendet. Däremot är due diligence-processen ett vedertaget avsteg från likabehandlingsprincipen som ett led i ett offentligt uppköpserbjudande. Det är brukligt att budgivaren företar en due diligence där denne har möjlighet att bilda sig en uppfattning huruvida målbolaget infriar de ställda förväntningarna och förhoppningarna med företagsförvärvet. Processen fungerar som ett verktyg för att allokera risker som är förknippade med detta stora åtagande samt avgör ofta om ett förvärv är för handen eller ej.

    Innan takeover-direktivet fanns inga särskilda regler för offentliga uppköpserbjudanden. För Sveriges vidkommande implementerades direktivet med dels självreglering, dels lagstiftning. 2 kapitlet 1 § lag om offentliga uppköpserbjudanden stipulerar numera att aktiebolag skall ”följa de regler som börsen har fastställt för sådana erbjudanden”. Det innebär bland annat att alla noterade aktiebolag har underkastat sig att följa NBK:s takeover-regler. Däremot är reglerna idag utformade aningen egendomliga när det angår due diligence-processen som ett led i ett offentligt uppköpserbjudande. Det föreligger enligt min mening oskäliga risker för budgivaren som är förknippade med ett offentligt uppköpserbjudande.

    Problematik uppstår då budgivaren väljer att inte lämna något bud på målbolaget efter en genomförd due diligence. Eftersom då bortfaller målbolagets skyldighet att informera marknaden om förhållandet som rimligen förväntas påverka värderingen av målbolagets aktie. Däremot kvarstår budgivarens skyldighet att varken avyttra eller förvärva aktier i målbolaget med anledning av att denne fått selektiv information som inte övriga marknaden tagit del av. Eftersom budgivaren numera innehar selektiv information, som skall offentliggöras om denne inte vill vara belastad med handelsförbud. Det innebär således att om budgivaren förvärvat aktier innan genomförd due diligence att denne inte kan avyttra aktierna. Det blir särskilt betungande i det fall att budgivaren genom en due diligence insett att dessa är övervärderade eller till och med värdelösa. Danmark och Storbritannien har däremot valt en annan implementering av direktivet. Enligt min åsikt borde Sverige blicka västerut och lära av det land som varit förfadern och utvecklaren av takeover-reglerna sedan 1960-talet, avseende offentliga uppköpserbjudanden. I min slutsats föreslår jag därmed en förändring till nuvarande takeover-regler.

  • 4.
    Adolfsson Sjökvist, Simon
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mellanmannens skadeståndsansvar i samband med strandade företagsförvärv2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A company acquisition is a complicated and long process. The road to the final purchase agreement is lined with several contacts between the parties. By that, the parties may incur costs in order to acquire the company. Typically, negotiations are conducted with involvement of intermediaries, acting on behalf of the selling or the buying party. If the acquisition is aborted and the final purchase agreement fails to materialize, it is conceivable that the denied party wants compensation for its expenses in association with the negotiations. Then they can claim damages under culpa in contrahendo, negligence of contract conclusion. The intermediaries who negotiate for a principal may be subject to the above tort claims if certain subjective and objective condition exists.

  • 5.
    Agic, Elif
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Normkollision mellan skatteavtal och intern rätt: - särskilt om interna motverkansåtgärder2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the ruling of RÅ 1996 ref. 84, it appears that in addition to the rules of interpretation arising under the Vienna Convention, it should also be given importance to the OECD Model Convention and its Commentary in the interpretation of tax treaties. The 2003 revision of the Commentary on Article 1 of the OECD Model Convention highlights the relationship between domestic anti-avoidance rules and tax treaties. The Commentary states that the domestic anti-avoidance rules should be given preference if there is clear evidence of a tax treaty abuse. In the ruling of 2010 ref. 112 HFD pronounced that national law may take precedence over a tax treaty if the legislature gave clear expression to the objective of the new law that it shall apply irrespective of the tax treaty.

    The purpose of this thesis is to analyze whether domestic anti-avoidance rules is a legitimate reason to deny or limit the tax benefits of a tax treaty, and to analyze how HFD ruled in the area of ​​rule competition, between tax treaties and domestic law.

    The conclusions presented in this thesis is that a transaction that violates domestic anti-avoidance rules not always violate tax treaties, which means that there may be situations where they conflict with each other. If it is a legitimate reason to give preference to domestic anti-avoidance rules depends on what position you have to the measures. One aspect is that a state would violate its obligations under international law if it would give preference to anti-avoidance rules before older tax treaties. The other aspect is that it is to be considered a legitimate reason since this would prevent tax payers attempt to evade tax which is not prevented by the tax treaty.

  • 6.
    Ahl, Gustav
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Gränsöverskridande förlustutjämning: Är Sveriges nya förhållningssätt förenligt med EG-rätten?2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Magisteruppsatsen belyser de svenska reglerna avseende gränsöverskridande för-lustutjämningstransaktioner från ett gemenskapsrättsligt perspektiv. Fokus ligger på utjämningsmöjligheter då förlusten i ett utländskt dotterbolag är slutlig. Det är osäkert vilka grunder som rättfärdigar avdrag. I uppsatsen analyseras därför fyra Regeringsrättsmål i ljuset av den Europeiska gemenskapens domstols domar i Marks & Spencer-fallet och i Oy AA-fallet. Finansdepartementet lämnade förslag på ändrade regler för avdragsrätt vid förlustutjämningstransaktioner mellan kon-cernbolag den 22 september 2009. Förslaget jämförs med det tidigare lagförslaget om likvidationsavdrag, Regeringsrättsmålen och gemenskapsrätten. Syftet med uppsatsen är att utreda om Sveriges nya förhållningssätt är förenligt med gemen-skapsrätten.I det svenska regelverket regleras koncernbidrag i inkomstskattelagen kapitel 35 och fusioner i inkomstskattelagen kapitel 37. För att ett bolag ska beviljas av-dragsrätt för ett koncernbidrag ska bidraget vara skattepliktigt hos mottagaren och mottagaren ska vara skattskyldig i Sverige. För att en fusion ska vara kvalificerad ska det fusionerade bolaget direkt innan fusionen vara skattskyldig i Sverige. Des-sa förutsättningar är inte uppfyllda när det mottagande eller fusionerade bolaget har sin hemvist i en annan medlemsstat i gemenskapen.I fallet Marks & Spencer bedömer Europeiska gemenskapens domstol att kon-cernavdrag kan beviljas mellan moderbolag och dotterbolag i särskilda fall. För-lusten i dotterbolaget ska vara slutlig, vilket innebär att den omöjligen ska kunna utnyttjas av vare sig dotterbolaget självt eller någon utomstående person. Domen i Oy AA-målet innebär att regler som förhindrar avdrag för koncernbidrag kan vara proportionerliga om de vägrar avdrag för koncernbidrag till ett moderbolag och förlusten kan utnyttjas i framtiden. Lidl Belgium-fallet behandlar situationen när en förlust uppstår i en filial som är en del av huvudbolaget.Bestämmelser som inskränker den fria etableringsrätten kan rättfärdigas utifrån tvingande hänsyn till allmänintresset. Motiv för att tillämpa bestämmelser som in-skränker den fria etableringsrätten kan vara territorialitetsprincipen, bevarandet av skattesystemets inre sammanhang, neutralitetsprincipen, undvikande av risken för dubbelt beaktande av förluster och risk för skatteflykt. En kombination av flera motiv kan leda till att inskränkande bestämmelser kan rättfärdigas. Bestämmelser-na ska även vara legitima och proportionerliga för att de syften som eftersträvas uppnås.I fyra av de totalt tio rättsfallen som Regeringsrätten meddelade dom i avseende gränsöverskridande koncernbidrag har Skatterättsnämnden ansett förlusten vara slutlig, vilket berättigar till avdrag för koncernbidrag. Skatteverket, Skatterätts-nämnden och Regeringsrätten lägger olika innebörd i begreppet slutlig förlust. Oklarheterna utreds därför i ljuset av gemenskapsrätten. Regeringsrätten bedömer att en likvidation av det förlustbetingade dotterbolaget innebär att förlusten är slut-lig. Skatterättsnämnden anser att en förlust kan vara slutlig även då det förlustbe-tingade dotterbolaget upphör att bedriva verksamhet genom att det fusioneras med ett annat koncernbolag och om det finns regler i mottagarstaten som begränsar att en förlust rullas framåt. Skatteverket menar att en förlust är definitiv när dotterbo-laget självt eller en utomstående person annan än dotterbolaget inte kan utnyttja förlusten.Inom Europeiska Unionen har ett arbete med en gemensam skattebas påbörjats. En sådan skattebas skulle troligtvis undanröja en del av de problemen som gräns-överskridande förlustutjämningstransaktioner innebär. I avvaktan på att arbetet med den gemensamma skattebasen blir färdigställd kan gränsöverskridande för-lustutjämningstransaktioner underlättas genom att medlemsstaterna enas om defi-nitionen av olika skatterättsliga begrepp.För att det svenska förhållningssättet ska vara förenligt med gemenskapsrätten måste, enligt min mening, ett förtydligande ske på tre punkter. Jag anser, för det första, att det ska vara möjligt att ge koncernbidrag mellan systerbolag om deras gemensamma mo-derbolag har sin hemvist i Sverige. För det andra menar jag att det ska vara möjligt att ge koncernbidrag till ett indirekt helägt dotterbolag med slutliga förluster om det totala ägandet är mer än 90 procent. Jag anser också att slutlig förlust, det vill säga att alla möjligheter att utnyttja förlusten i dotterbolagets hemstat har uttömts, ska innefatta för-luster på grund av likvidation, konkurs och fusion då all verksamhet i dotterbolagets hemstat upphör.

  • 7.
    Ahlbin, Charlie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Behörig domstol i tvister gällande gränsöverskridande försäkringsavtal2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [sv]

    Försäkringar är en typ av tjänster som lämpar sig särskilt väl för internationell handel då försäkringsavtal enkelt kan slutas mellan två parter utan att några varor eller ar-betskraft behöver förflyttas över gränserna. Den gränsöverskridande handeln med försäkringar aktualiserar precis som den övriga gränsöverskridande handeln den in-ternationellt privaträttsliga problematiken. Det är dock ofta så att försäkringstagaren befinner sig i en utsatt situation när försäkringen väl behöver användas. Försäkringen faller ju i många fall ut när försäkringstagaren lidit någon typ av skada. Med tanke på att försäkringstagaren befinner sig i en utsatt situation både rent ekonomiskt och för-handlingsmässig har lagstiftaren valt att särskilt reglera detta område. Dessa typer av skyddsregleringar återfinns bland annat i de regelverk som styr domstolarnas behö-righet på den internationella privaträttens område. Behörighetsfrågan i försäkringstvister är förenad med vissa problem. I första hand stöter parterna på problemet med att det finns ett flertal regelverk som behandlar just behörighetsfrågan i försäkringstvister. Dessa regelverk innehåller likartade regler för försäkringstvister men regelverkens tillämplighetsområden skiljer dem åt. Reglerna som återfinns i Bryssel I-förordningen, Brysselkonventionen och Lugano-konventionen är tvingande och möjliggör för försäkringstagaren att väcka talan både vid den ort i vilken försäkringsgivaren har hemvist samt vid den ort där försäkrings-tagaren har hemvist. Försäkringsgivarens möjligheter att väcka talan är i princip be-gränsade till den ort där försäkringstagaren har hemvist. Genom behörighetsreglerna begränsas parternas möjligheter att genom prorogationsavtal avtala om domstols be-hörighet eftersom skyddet för försäkringstagaren inte skall sättas ur spel genom ett sådant avtal. Det förhåller sig dock på det sättet att regleringarna inte bara skall till-lämpas när styrkeförhållandet mellan parterna är ojämnt utan även i fall när parterna är att se som jämbördiga vilket i sin tur kan skapa omotiverade fördelar för försäk-ringstagaren. Ytterligare problem uppkommer på grund av att regelverken inte är tillämpliga på skiljeförfarande vilket kan komma att underminera skyddsregleringarna då regelver-ken som styr domstolarnas behörighet inte blir tillämpliga på denna typ av avtal.

  • 8.
    Ahlström, Lina
    et al.
    Jönköping University. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Roos, Erika
    Jönköping University. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Åtgärder mot koncernintern skatteplanering genom ränteupplägg2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Från och med den 1 januari 2009 tillämpas nya regler om ränteavdragsbegränsning inom intressegemenskaper för att motverka skatteplanering genom ränteupplägg. Denna form av skatteplanering sker eftersom det finns luckor i lagstiftningen vilket bolagen kan utnyttja. Vid konstlade ränteupplägg använder sig koncernen av verktyg som är godkända inom ramen för gällande rätt. Exempel på sådana verktyg är den obegränsade avdragsrätten för ränteutgifter, koncernbidragsreglerna samt att utdelning och kapitalvinst vid avyttring av näringsbetingade andelar är undantaget från beskattning. Genom koncerninterna transaktioner används ovan nämnda materiella regler i syfte att uppnå skattefördelar på koncernnivå. Transaktionerna är legitima inom ramen för gällande rätt. Effekten av skattefördelen som uppkommer genom transaktionerna är dock inte önskvärd, då den urholkar den svenska skattebasen och äventyrar skattesystemets legitimitet.

    Införandet av de nya reglerna om ränteavdragsbegränsning inom intressegemenskaper avser att hindra konstlade ränteupplägg där företag i intressegemenskaper utnyttjar den obegränsade avdragsrätten för ränteutgifter i syfte att uppnå skattefördelar. Motsvarande ränteintäkt redovisas i ett bolag beläget i en lågskattejurisdiktion, i ett skattesubjekt som är undantaget från skatteplikt eller i ett subjekt med särskild skattestatus.

    Regeringsrättens avgörande i domarna mot Industrivärden väckte stor uppmärksamhet, där domstolen fann att skatteflyktslagen inte kunde tillämpas för att neka ett bolag rätten till ränteavdrag. I målen hade koncernen skapat ett skuldförhållande genom koncerninterna transaktioner där transaktionernas enda syftet var att uppnå skattefördelar. För att förhindra denna typ av skatteplanering och på så sätt komma åt de skatteintäkter som staten går miste infördes därmed nya regler om ränteavdragsbegränsning. De nya reglerna som införts ska begränsa möjligheten att få avdrag för ränteutgifter vid interna förvärv av delägarrätter där koncerninterna lån bildas genom exempelvis omstrukturering. Från huvudregeln finns dock två undantag. Enligt det första undantaget är avdrag för ränteutgifter tillåtet om motsvarande ränteintäkt skulle ha beskattats med 10 procent, enligt lagstiftningen i den stat där det bolag inom intressegemenskapen som faktiskt har rätt till ränteinkomsten hör hemma. Detta om bolaget bara skulle ha haft den inkomsten. Den andra undantagsregeln innebär att avdrag för ränteutgifter får göras om såväl skulden som förvärvet som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade

    Vid införandet av sådana regler bör hänsyn tas till vad som är grundproblematiken. I och med Regeringsrättens avgörande har det fastställs att skatteflyktslagen inte kan tillämpas på uppenbara fall av kringgåenden där syftet varit att uppnå skattefördelar. Inledningsvis bör därmed skatteflyktslagens utformning och tillämplighet ifrågasättas. Skatteflyktslagens syfte är att hindra skatteflykt i detta avseende, vilket dess nuvarande utformning uppenbarligen misslyckats med. Detta trots reglernas generella utformning. Skatteflyktslagens nuvarande utformning kan därmed anses vara tandlös, åtminstone vid vissa fall av skatteplanering. Då grundproblematiken ligger i den utformning som skatteflyktslagen har torde det vara denna lagstiftning som i första hand ska vara föremål för överseende.

    De nya reglerna om ränteavdragsbegränsning inom intressegemenskaper får anses vara vaga, vilket resulterar i tolknings- och tillämpningsproblem. Därigenom blir det återigen upp till rättstillämparna att utreda och avgöra huruvida förfarandet anses stå i strid med gällande rätt. Vidare kan ifrågasättas om regleringens utformning kommer att verka som ett hinder för transaktioner som är företagsekonomisk motiverade och därigenom öppnar upp för ny problematik.

    Andra åtgärder såsom underkapitaliseringsregler, CFC-lagstiftning och källskatt på räntebetalningar har utretts som alternativa regler mot konstlade ränteupplägg. Ingen av dessa regler anses dock vara en bättre åtgärd mot konstlade ränteupplägg i detta avseende.

    Att införa någon form av ränteavdragsbegränsning i kombination med översyn av skatteflyktslagen torde dock vara en motiverad åtgärd mot konstlade ränteupplägg, men då i en mer genomtänkt regelkonstruktion.

  • 9.
    Aho, Sina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skriftligt formkrav: det digitala dokumentet2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This thesis seeks to investigate how an agreed written form requirement is met in an electronic environment. Swedish Contract law is applied since Sweden lack specific regulation for electronically closed agreements. Since contractual freedom prevails in Swedish law, it is up to the parties themselves to decide if the formal requirements to be applied.

    In order to assess whether the written requirement is fulfilled in the electronic environment, a purpose-oriented analysis should be made. When the purpose of why a written form requirement applies has been clarified, the analysis continues to assess whether the objective can be achieved with the modern form of communication. The method is called functional equivalence and means that when an electronic media fulfill the same functions as the paper medium so will the electronic medium as a starting point to give the same legal effect as if it were the case of a written paper document. This is in accordance with the UNCITRAL Model Law on Electronic Commerce.

    The international debate on electronic contracting are way ahead of Sweden, therefore, the international regulations DCFR, UNCITRAL, UNIDROIT and CISG had been significant. The traditional handwritten document has for a long timed been having a probative value.

    A paper document can be summed up in its constituent elements, security, accessibility and confidentiality. Security is measured by the courts to give it a certain probative value. The probative value is given when only the integrity and traceability can be ensured.

    In summary, it can be said that the above criteria gives thus writing its great importance. These criteria are met by the electronic document; therefore, there is nothing to suggest that the writing is not met in the electronic communications media. Finally, the electronic document provides the same high probative value as a paper document.

  • 10.
    Ahonen, Joel
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Internationellt tvingande regler: En genomgång och jämförelse av artikel 3.4 och artikel 9 i Rom I-förordningen2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 11.
    Akbari, Haddis
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Is there a requirement for 'good faith' or a 'duty of honesty' under article 102 TFEU, as regards misuse of public procedures and regulations, when establishing an abuse of dominant position?2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
  • 12.
    Akbari, Haddis
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The extent of 'use' necessary for Community Trade Marks: and the relation to the test of reputation2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Article 15(1) of the Community Trade Mark Regulation states that the Community Trade Mark holder has to put the mark into genuine use in the Community within five years from registration. Even though the regulation does not deal with the extent of use necessary, the Joint Statements uphold that genuine use within one country is enough. However, recent case law from national offices have ruled in the opposite direction, resulting in legal uncertainty concerning how much use that is needed. The courts claimed that use within merely one Member State is not use in a substantial part of the Community and therefore not genuine.This paper shows that it is not satisfactory to define genuine use in the Community by way of analogy to the term substantial part of the territory. The latter derives from the test of reputation concerning a different case entirely. Instead, most indicators point towards a market-oriented approach where national frontiers do not matter. Focus should be on the extent of use being made compared to the market concerned in the entire EU. A case-by-case assessment is required, where all relevant circumstances are taken into consideration.

  • 13.
    Akcan, Victoria
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Det personliga betalningsansvaret.: Särskilt om ansvar för tillträdande styrelseledamöter.2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Syftet med förevarande uppsats är att utreda hur det personliga ansvaret är utformat för nytillträdd styrelse, samt vilka möjligheter har nytillträdd styrelse att undgå ansvar.

    Styrelseledamöter i ett aktiebolag kan bli personligt betalningsansvariga om det i lagen givna handlingsmönstret när det finns skäl att anta att bolaget har kapitalbrist. Det personliga ansvaret är utformat som ett medansvar och träffar hela styrelsen. Möjligheterna för att undgå personligt betalningsansvar är dels genom ansvarsfrihetsgrunder, dels genom att läka kapitalbristen (inom en till två månader).

    Det personliga ansvaret för nytillträdd styrelse är inte lagreglerad och av lagstiftaren stadgas att frågan bör bedömas med beaktande av den nytillträdde ledamotens agerande i det enskilda fallet. Diskussion har förts kring vilken ansvarssituation som ska anses gälla för den nytillträdde styrelseledamoten vid tidpunkten för inträdet. Indikationer finns på att nytillträdd styrelseledamot "ärver" tidigare styrelses ansvar. Doktrins tolkning är nytillträdd styrelseledamot inte borde ådra sig något ansvar om denne vidtar adekvat åtgärd för rättelse så snart efter sitt inträde. Möjligheterna att undgå personligt betalningsansvar är tämligen begränsade.

    För egen del ansluter jag mig till doktrins tolkning, en ordning som innebär att styrelse ärver tidigare styrelses ansvar är alldeles för långtgående ansvar och oproportionerligt. Möjligheterna för nytillträdd styrelse att läka kapitalbrist är tämligen begränsade varför uppsatsförfattaren ställer frågan huruvida det inte vore rimligare att tillåta läkning i efterhand i speciella fall, t.ex. då en ny styrelse träder in i ett bolag. E contrario tolkningen har vidare av uppsatsförfattaren ifrågasatts om den stadgade tidpunkten verkligen borde utgöra den definitiva slutpunkten.

  • 14.
    Akcan, Victoria
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skyddar aktiekapitalet borgenärerna?: Eller utgör aktiekapitalet de facto ett legalt hinder för entreprenörerna?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose with this essay is to investigate whether the legal capital can be justified as creditor protection and whether the legal capital prevent entrepreneurship.

    Historically the legal capital has been justified by means of creditor protection. Nowdays the development within EU rather reduces or abolish the legal capital. Sweden has recently, 1 of April 2010, reduced the legal capital from 100 000 Swedish crowns to 50 000 Swedish crowns. In the preparatory work it has been admitted that the legal capital does not in reality offer creditors much protection. Although the lawmaker decides to retain the legal capital and justifies the legal capitals existence with the argument that involuntary creditors has the need of the legal capital. It is also argued in the preparatory work that a reduction of the legal capital does not necessarily mean that new business creation will increase. Rather, the private limited liability company will instead be more available.

    I will present different authors views on the legal capital doctrine. The views that are presented are critical to the legal capital doctrine. I will also present different statistics that compares countries legal environment and how it effects entrepreneurship

    My conclusions are that legal capital can be questioned, especially on efficiency grounds. I also argue that legal capital in fact hinders entrepreneurship and I base my premise on the different statistics that has been presented.

     

  • 15.
    Akpinar, Michael
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Patenträtt: En förbränningsmotors patenterbarhet2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 16.
    Akselsson, Anna
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Barrögård, Emma
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Karusellbedrägeri: Problematiken kring mervärdesskattebedrägerier ur ett EG-rättsligt perspektiv2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Today, VAT fraud is a widely spread problem among intra-Community trade. Due to the growth of the common market and the structure of the harmonized VAT system, new forms of VAT fraud have arisen. The opening of the common market, in 1993, led to the abolition of physical border controls. The combination of physical and administrative controls was replaced by only administrative control.

    Until the VAT system is completely harmonized the principle of destination will be applied to intra-Community business-to-business transactions. Regulations on intra-Community transactions have been developed to avoid double taxation. These regulations mean that the purchaser will be taxed in its state of origin, and that the seller will be exempted from taxation in its state of origin.

    Carousel fraud is a form of VAT fraud that makes use of the VAT system and the lack of exchange of information between the member states. In general terms VAT fraud can be described as transactions with the same goods that are being sold at high speed between different companies in different countries. In connection to these sales one or more of the companies do not pay the output VAT, at the same time other companies in the chain of supply have the right to deduct input VAT. Due to this, the state will loose VAT revenues. Carousel fraud has been dealt with in EC case law. It is established in the Optigen judgment that the right, of a taxable person, to deduct input VAT cannot be affected by any other taxable person’s fraudulent behavior in the chain of supply as long as the taxable person did not know or have any means of knowledge of the fraud in question. The Kittel judgment states that a taxable person, who knew or should have known that, by his purchase, he was participating in a transaction of VAT fraud, should be seen as a participant in that fraud and therefore be refused entitlement to the right to deduct.

    This thesis examines whether the principle of prohibiting abusive practice is applicable to carousel fraud. The Halifax judgment states that the principle also applies to the sphere of VAT. The principle of prohibiting abusive practice has been developed to attack transactions of purely artificial nature, which only purpose is to obtain advantages by abusing the Community law. However, our conclusion is that the principle of prohibiting abusive practice cannot be applied to anyone in a chain of transactions that constitutes carousel fraud. Our opinion is that neither a taxable person in god faith nor a taxable person in bad faith can meet the criteria of the principle.

    There are different ways to approach carousel fraud. Within the EC, exchange of information and various organisations for anti fraud are being used to deal with the problem. The member states have also, in various ways, tried to handle carousel fraud. They have for example used reverse charge and joint liability. We believe that administrative measures are crucial to combat carousel fraud. More radical alternatives such as reverse charge and joint liability should not be used unless it is obvious that the administrative measures do not suffice.

  • 17.
    Aldenbrand, Mattias
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kvalificerade underprisöverlåtelser: Kan arbetsinsats utgöra underlag för beräkning av ersättning?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    En överlåtelse kan ske till underpris för att omstrukturera en verksamhet. För att inte de olika parterna i överlåtelsen ska uttags-, utdelnings- samt tjänstebeskattas förutsätts att överlåtelsen är en kvalificerad underprisöverlåtelse. Definitionen i svensk rätt av en kvalificerad underprisöverlåtelse är att ett antal villkor ska vara uppfyllda samt att överlåtelsen ska ske utan ersättning eller till en ersättning som understiger marknadsvärdet. Det är klart i svensk rätt att den öppna ersättning som betalas vid en överlåtelse ska beaktas. Mer debatterat är om dolda ersättningar såsom en arbetsinsats kan utgöra underlag för beräkning av ersättning vid kvalificerade underprisöverlåtelser. Om arbetsprestationen kan utgöra underlag för beräkning av ersättning vid kvalificerade underprisöverlåtelser riskerar den totala ersättningen att hamna på eller över marknadsvärdet vilket leder till att de berörda parterna i överlåtelsen uttags-, utdelnings- eller tjänstebeskattas. Frågan är således om en arbetsinsats kan utgöra underlag för beräkning av ersättning vid kvalificerade underprisöverlåtelse.

  • 18.
    Alderin Harling, Frida
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Traditionsprincipen i närståendetransaktioner: En skräddarsydd lösning?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 19.
    Alexandersson, Sofie
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Den europeiska exekutionstiteln: En studie av förordning (EG) nr. 805/20042005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Increased trade and exchange within the European Community has brought with it the need for less restricted circulation of judgments. The situation has improved greatly due to the enactment of Regulation (EC) No. 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (the Brussels I Regulation).

    Despite recent improvements the proceedings are still time-consuming and difficult. Many creditors refrain from having judgments recognized and enforced as the proceedings cost too much time and are too time-consuming. On January the 21st 2005 a new Regulation entered into force, Regulation (EC) No. 805/2004 creating a European Enforcement Order for uncontested claims (The Enforcement Order Regulation). The purpose of the Regulation is to permit free circulation of judgments.

    A judgment can be certified as a European Enforcement Order and is thereby directly enforceable throughout the European Community. Intermediate proceedings declaring the judgment enforceable are abolished. An issued European Enforcement Order furthermore prevents the parties from opposing enforcement. The exequatur is abolished and the judgment is examined only by the Member State of origin before being certified as a European Enforcement Order.

    The Regulation applies from October the 21st 2005. Until then only speculations can be made about its impact on the recognition and enforcement of foreign judgments. This study of the Enforcement Order Regulation and its scope shows some weak points. The Enforcement Order Regulation does however in general seem to be well suited to obtain the stated purpose: permitting free circulation of judgments.

  • 20.
    Allgurén, Klara
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    What liability do freight forwarders have for trademark infringement in forwarded goods?: Focussed specifically on Swedish national rules in multimodal transport2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In September 2008, a consignment of pirated batteries, which were marked with Panasonic’s trademark, were retained by Swedish Customs. Panasonic sent a warning letter to the freight forwarding company, Tavatur, demanding it to destroy the batteries through the simplified procedure in (EC) No 1383/2003. However, since Sweden has not implemented the simplified procedure, Tavatur was unable to destroy the batteries without a court order from Sweden. Panasonic therefore sued Tavatur, the legal dispute being what liability freight forwarders have for pirated goods.

    Due to technical developments within different modes of transport, freight forwarders’ role has changed over the last few decades, from simple duties where the freight forwarder held an intermediary position, to a more independent role in which they now have to be legally classified as either a carrier or an agent. Unfortunately, legal development within multimodal transport has failed to keep pace with the speed of technical development. Bills of Lading, for example, have historically been working as receipts, but due to modern packing techniques, they have lost the normal evidence function they once had. Although there are some international regulations concerning freight forwarding services, they do not extend beyond the countries in which such conditions are used. When a dispute occurs between transport operators, which follow different regulations, the liability of the freight forwarders is unclear. Therefore, freight forwarders are in the need of harmonised legislation, especially concerning their liability for trademark infringements. Nonetheless, there are ways in which freight forwarder can avoid these disputes with right-holders, namely; by protecting themselves with legal cost insurance and via establish their liability through the use of contracts. However, Sweden and other Member States, which have not implemented the simplified procedure, should reconsider an implementation of it.

  • 21.
    Almlöf, Hanna
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Haag, Kajsa
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Sund, Lars-Göran
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Divorce and death in the family firm: A business law perspective2010In: European Business Law Review, ISSN 0959-6941, E-ISSN 1875-841X, Vol. 21, no 2, 101-118 p.Article in journal (Refereed)
  • 22.
    Alsnäs, Elisabeth
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Wilhelmsson, Petra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    About the aims of China's Anti-Monopoly Law: -With special reference to the concept of socialist market economy2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Chinas first comprehensive competition law, the Anti-monopoly law of the People’s Republic of China (AML), was enacted on August 1, 2008. Despite a long history of planned economy, the Chinese economy has developed into one of the fastest growing economies in the world during the last decades. The adoption of the law was a crucial step towards a more market-based economy. Article 1 of the AML states that one of the aims to achieve with this law is to develop a socialist market economy. The notion was founded in the 1990s and can be found in several other Chinese legislations.

    The concept has no prominent definition and can be interpreted in many different ways, which opens up for the ruling Party to interpret the notion in accordance with their political believes. The central government will probably put most emphasize on the word “socialist” instead of “market economy” when interpreting the concept. The concept is of central meaning and will affect the interpretation of the other aims stated in article 1. The other aims are not ranked in any hierarchical order and are in conflict with each other. The central government will give priority to the aims which are beneficial for a socialist society. The aim to promote public interest, which includes state owned enterprises, will be strongly favored. Also the aim economic efficiency will be prioritized since China strives to become a rich country. Consumer welfare will not be highlighted but might be more important in the future.

    One reason that the aims are vague and not put in any hierarchical order could be that the objectives for adopting AML were not solely of competition reasons. The objectives show that AML is part of a wider economic policy. Neither does the central government strive towards a free market. Instead the goal is to establish a fair market. A fair market will most probably be a market beneficial for state owned enterprises and can therefore be contradictory to the keystones of competition. Competition principals arise from sophisticated market economies and China aims to apply those principals in the light of socialist ideology. AML covers the general competition provisions but with a specific chapter to regulate administrative monopolies. It can still be seen as contradictory to prohibit administrative monopolies but without any sanctions stipulated for violation of the provisions.

    Also the fundamental elements for establish effective competition are missing. The statute cannot be seen as objective or provide legal certainty and the competition authorities do not have divided responsibilities. Neither is any specific competition court established. Other factors that can contribute to an inefficient competition law are China’s history and culture, affected by socialist ideology. Time is required in China in order to develop an efficient competition culture.

    Altogether, it is no coincident that the notion of socialist market economy is undefined. The notion includes a quest to enhance the socialist society with strong economic development. More specific guidance is determined by the central government when the right time has come. From a Chinese perspective, the aims in article 1 will be achieved since the undefined concepts open up for different interpretations. From a sophisticated point of view, the aims will not be seen as achieved since no effective competition is established.

  • 23.
    Ammar, Sarah
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Den skatterättsliga hanteringen av marknadsföring i bloggar: Gränsdragningsproblematiken2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 24.
    Ammar, Sarah
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skatteflyktsklausulens tillämpbarhet när gällande skatteavtal saknar bestämmelser mot skatteflykt: Problematiken mellan folkrättsliga skatteavtal och svensk intern rätt2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    En metod för att angripa skatteflykt är genom tillämpning av skatteflyktsklausulen som stadgas i 2 § lagen mot skatteflykt. Skatteflyktsklausulen har kritiserats för bristen på förutsägbarhet ur ett rättssäkerhetsperspektiv med särskild hänsyn till legalitetsprincipen. Den 26 mars 2012 meddelade Högsta Förvaltningsdomstolen sin dom där svensk intern rätt tillämpades framför skatteavtalet mellan Sverige och Peru på ett skatteupplägg med ett utländskt holdingbolag. Om ett skatteavtal missbrukas i syfte att uppnå skattemässiga fördelar finns det i kommentarerna till OECD:s modellavtal vägledning som öppnar för internrättsliga angreppssätt mot skatteflykt. Däremot finns det en gräns för hur generellt utformade sådana motverkansregler får vara för motivera ett sådant åsidosättande om skatteavtalets fördelningsregler. Risken med att åsidosätta en skatteavtalsbestämmelse är att det kan resultera i att staten ifråga gör sig skyldig till avtalsbrott, s.k. tax treaty override. Rättspraxis har gett upphov till kritik ur ett rättssäkerhetsperspektiv avseende tillämpligheten av skatteavtal i relation till svensk intern lagstiftning. Högsta förvaltningsdomstolen har öppnat upp för att reglerna om obegränsad skattskyldighet i 3 kapitlet inkomstskattelagen tillämpas och inte skattflyktsklausulen vid skatteupplägg med utländska holdingbolag som ägs av svenska ägare, förutsatt att den skattskyldige ifråga är bosatt i Sverige utifrån kriterierna om obegränsad skattskyldighet i 3 kap. 8 § IL. Det är dock viktigt att värna om Sveriges relationer med andra stater och därför inte bryta mot ingångna skatteavtal genom att tillämpa svensk intern rätt i strid mot gällande skatteavtals bestämmelser. När det däremot gäller EU-rätten har det i rättspraxis uttryckts att tillämpning av en intern regel kan motiveras om syftet är att motverka skatteflykt.

  • 25.
    Andersen, Viktoria
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ägarskifte i familjeföretag: Försäljning till marknadspris via intern aktieöverlåtelse2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Sverige riskerar att under de närmaste åren förlora cirka 90 000 företag på grund av dåliga förberedelser inför ägarnas pensionsavgångar. För att säkerställa företagets fortlevnad efter ägarens frånträde bör ett planerat ägarskifte genomföras. Finns ingen lämplig efterträdare inom familjen kan en extern försäljning komma att bli aktuell. För att genomföra ägarskiftet och minska beskattningen finns flera metoder att tillgå. Den här uppsatsen behandlar ägarskifte genom en intern aktieöverlåtelse. Det skall undersökas huruvida det föreligger några skillnader i beskattningen beroende på om familjeföretaget överlåts inom familjen eller till en extern oberoende köpare och hur dessa eventuella skillnader förhåller sig till ett antal skatterättsliga principer, syftet med de så kallade fåmansföretagsreglerna och Kommissionens Rekommendation om överföring av små och medelstora företag.

    Säljs aktierna i familjeföretaget direkt beskattas vinsten enligt fåmansföretagsreglerna, vilket kan innebära en beskattning på upp emot 57 procent. Fåmansföretagsreglerna syftar bland annat till att förhindra att ägare i ett familjeföretag omvandlar vad som egentligen utgör ersättning för utfört arbete till lägre beskattade kapitalinkomster. Genom att först överlåta aktierna i familjeföretaget till ett nybildat bolag, som i sin tur överlåter aktierna i familjeföretaget till den verkliga köparen och genom att vänta med att ta ut vinsten i fem år kan emellertid beskattning enligt fåmansföretagsreglerna undvikas och vinsten blir istället beskattad som kapitalvinst på onoterade aktier vilket innebär en beskattning om 25 procent. Ett antal förhandsbesked meddelade av Skatterättsnämnden i februari 2009 antyder att familjeföretagets verksamhet i och med den interna aktieöverlåtelsen anses vara uppdelad på två företag, ett som bedriver kapitalförvaltning och ett som bedriver själva rörelsen och att dessa två företag anses bedriva samma eller likartad verksamhet. Utgången i förhandsbeskeden leder till att den förut nämnda inkomstomvandlingen endast kan göras då aktierna efter den interna aktieöverlåtelsen överlåts till en extern oberoende köpare och inte då överlåtelsen sker till en familjemedlem. Detta innebär att en fåmansföretagare kan komma att beskattas olika beroende på vem denne överlåter aktierna i familjeföretaget till.

    Att sälja aktier till marknadspris till någon inom familjen och till en extern köpare är ekonomiskt likvärdiga alternativ före skatt och det kan enligt min mening inte uteslutas att företagarens val av förvärvare påverkas av den olika beskattningen varför en sådan rättstillämpning kan anses strida mot den svenska neutralitetsprincipen. Kommissionens rekommendation antyder enligt ordalydelsen att ägarskiften till utomstående och ägarskiften till familjemedlemmar är två olika situationer som inte nödvändigtvis måste bli lika beskattade. En utvärdering av rekommendationens genomslag antyder dock att så inte är fallet varför en olik skattemässig behandling beroende på vem som förvärvar aktierna inte heller står i överrensstämmelse med rekommendationen. Ett klargörande om vad som egentligen har avsetts i rekommendationen anser jag vara önskvärt.

    En ägare som överlåter sina aktier i familjeföretaget till en familjemedlem, för en ersättning som motsvarar marknadsvärdet, kan enligt min åsikt anses befinna sig i en likvärdig situation som en ägare som säljer aktierna till en utomstående mot en ersättning som motsvarar marknadsvärdet på aktierna. Då säljarna befinner sig i likartade situationer strider det mot likformighetsprincipen att beskatta dem olika. En säljares förmåga att betala skatt påverkas enligt min mening inte av vem aktierna säljs till, utan endast av hur mycket ersättning som erhålls, varför en olik beskattning också strider mot skatteförmågeprincipen.

    Att anse att det kapitalförvaltande företaget och det rörelsedrivande företaget bedriver likartad verksamhet leder till att risken för inkomstomvandling minskas, i vart fall då aktierna i familjeföretaget överlåts till någon inom familjen. Trots att det leder till en olik beskattning beroende på vem aktierna överlåts till måste det ändå enligt min mening stämma bäst överens med syftet med bestämmelsen om likartad verksamhet, att förhindra inkomstomvandling. Trots att fåmansföretagare åsättes en tyngre skattebelastning då de säljer aktier i familjeföretaget till någon inom familjen måste lagstiftaren genom bestämmelser om att vad som kan betraktas som normal kapitalavkastning skall tas upp till beskattning i inkomstslaget kapital ha använt sig av den minst ingripande åtgärden för att motverka inkomstomvandling. Av denna anledning måste lagstiftningen anses stå i överrensstämmelse med den så kallade proportionalitetsprincipen.

  • 26.
    Andersson, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Legality of Transfer Windows in European Football: A study in the light of Article 39 and 81 EC2009Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The transfer system was created in order to control player movement between football clubs and has existed since the late nineteenth century. During the negotiation of today’s transfer rules FIFA, UEFA and the Commission found that a breach of contract during the season could upset the balance of competition and therefore should be restricted. It was considered necessary to strengthen the contractual stability and to apply a special rule to preserve the regularity and proper functioning of competition. This was done by the means of a provision stipulating that a football player only can be registered to play with a national association during one of the two registration periods per year, generally known as the transfer windows.

    Sport has never been included in the formal structures of the European Union and the regulation of sport has instead materialized through verdicts from the European Court of Justice. One of the most influential statements emerging from the Court is that sport is subject to Community law in so far it constitutes an economic activity. Consequently, if the activity is economic there is a risk that it infringes EU law. The purpose of this master thesis is to examine the FIFA transfer window system and to determine whether it violates Article 39 and/or Article 81 EC.

    The transfer windows, a regulation strengthened by the ECJ in the case of Lehtonen, restrict the ability of players to seek alternative employment and could therefore be regarded as a violation of the free movement of workers. In order to trigger the Treaty provisions guarding the right of freedom of movement the person in question must be a national of a Member State of the European Union and the activity must have a territorial dimension beyond the borders of a single Member State of the European Union. The person in question must also be engaged in some kind of economic activity. It is, however, clear that football players who are members of the European Union and are applying for a job in another Member State, and are performing at a certain level, fulfil these requirements. Footballers should therefore be considered as workers within the meaning of Article 39 EC and the prohibition of discrimination contained in that article which catches non-discriminatory private collective measures, such as the transfer system, invented by regulatory bodies like FIFA and UEFA.

    When considering the FIFA “windows system” it is clear that it is liable of restricting the ability of players to seek alternative employment in another Member State and should therefore be regarded as a violation of Article 39 EC. Nevertheless, restricted transfer periods have been found by the ECJ to be objectively justified as having sporting benefits in the Belgian Basketball league. It is, however, likely that the “window system”, as it operates in European football, goes beyond what is necessary to achieve team and player contract stability since it is too restrictive and somewhat redundant. Consequently, the FIFA transfer windows do not comply with the requirements of the principle of proportionality and should therefore, if challenged, be regarded as a violation of Article 39 EC.

    The use of transfer windows in European football can also be considered to be an issue for competition law and in particular Article 81 EC. The article prohibits all agreements between undertakings that restrict competition and affect trade between Member States and has the objective to protect consumers, enhance their welfare and to facilitate the creation of a single European market. The ECJ has, however, acknowledged a certain type of sporting rule that, even though it restricts competition, will be granted immunity from Article 81 EC. The FIFA “windows system” should not be regarded as such a rule since it does not fulfil the required conditions.

    The transfer windows do little for the competitive balance within the European football. It may be argued that it preserves the appeal and the unpredictability of the finishing stages of a championship. However, they also prevent clubs from developing their economic activity and restrict the free play of the market forces of supply and demand. Furthermore, the “windows system” hinders certain clubs from raising the quality of their sporting performance since clubs in minor leagues with a closed window are losing their best players to clubs in a better league with an open window, without being able to replace them. All of this affects the small and economically weak clubs and strengthens the position of the financially strong clubs. As a result a few strong clubs will, contrary to the best interest of consumers, continue to dominate European football. The FIFA regulation of transfer windows is therefore likely to fall under Article 81(1) EC.

    It is unlikely that the pro-competitive benefits of the FIFA transfer windows outweigh its restrictive effects since it is improbable that they would be considered the least restrictive means of creating these benefits. Subsequently, the FIFA “windows system” would not qualify for an exemption under Article 81(3) EC and should, if challenged, be void under Article 81(2) EC.

  • 27.
    Andersson, Elin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Developing a transfer pricing system: A case study of a company in the marine foodservice industry2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Marine Food group is active within the marine foodservice industry and is established in Finland, Sweden, USA and Singapore. The group both sells galley equipment and spare parts as well as carrying out installation of the marine foodservice areas in both new build vessels and in vessels where an old galley is changed into a new one. The group also provides its customers with turnkey deliveries, which are when the supplier has the overall responsibility for the delivery of a marine foodservice area. Marine Food group transfers goods and services between the enterprises situated in Finland, Sweden and the US and has not established a transfer pricing system for these transactions. The company located in Singapore was recently established and any intra-group transactions have not been conducted yet. This master’s thesis aims at developing a transfer pricing system that could be applicable on these transactions and acceptable to the tax authorities in Finland, Sweden and the US.

    The elements that should be included when developing a transfer pricing system is functional analysis, economic analysis, an analysis of transactions, selection of transfer pricing method and comparables. The Marine Food group is therefore analyzed based on these elements in order to be successful in developing a transfer pricing system. Furthermore, the transfer pricing rules in Finland, Sweden and USA is examined in order to develop a transfer pricing system that is acceptable to the tax authority in respective country. The Organization for Economic Co-operation and Development has issued Transfer Pricing Guidelines, which are another significant source that are examined when establishing a transfer pricing system for Marine Food group.

    Spare parts are transferred between the Swedish company, Marine Food AB and the US based company, Marine Food LLC. The transfer pricing method that should be applied in Sweden is the resale price method since Marine Food LLC operates like a reseller for the spare parts. Internal comparables exist and comparability for the purposes of resale price method can be established with reference to both internal and external data. In the US, the comparable profit method should be applied given that it meets the best method rule.

    The transactions from the Finnish Company, Marine Food Oy and the Swedish company, Marine Food AB consist of installation works and stainless steel furniture. Hence, the transactions both involve goods and services and should be looked at separately. The transfer price for the installation works should be set by using the transactional net margin method. In order to determine the transfer price under the transactional net margin method both internal and external comparables can be used in this case. The transfer price for the stainless steel furniture should on the other hand be established using the resale price method. In order to determine comparability external comparables are used due to lack of internal data.

    Marine Food AB sells galley equipment and spare parts to Marine Food Oy. The transfer pricing method that should be applied on these transactions is the resale price method since the least complex party in the transaction, Marine Food Oy, act like a reseller of the galley equipment and spare parts. Comparability is to be established with reference to external comparables since internal comparables do not exist.

  • 28.
    Andersson, Hanna
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Arbetstagares kritiska yttrande i privata sociala medier - yttrandefrihet eller illojalitet?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 29.
    Andersson, Helen
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Franzén, Karolina
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Value Added Tax: the Right to Deduct in Case of Carousel Fraud2008Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. In order to stop these trading arrangements and reduce the big amount of tax revenue which disappears every year, some Member States would like to deny traders involved in carousel frauds the right to deduct the input VAT.

    It exist different opinions regarding taxable persons’ ability to deduct input VAT when involved in carousel frauds. The ECJ has given judgements in three interest-ing cases dealing with the right to deduct in case of carousel fraud. In the Optigen case, it was established that taxable persons who do not know or have any reason to believe that they are involved in a carousel fraud cannot be denied the right to deduct the input VAT. In the FTI case, it was concluded that taxable persons in-volved in carousel frauds can be jointly and severally liable to pay the VAT to-gether with the person, actually liable to pay the VAT. A precondition for making a taxable person jointly and severally liable is that the taxable person has to be aware or should have been aware that the transaction made, was involved in such a scheme. If the taxable person did not know or had no reason to suspect this, he cannot be made jointly and severally liable. The ruling in the Kittel case confirms the Optigen judgement as well as concludes that when a taxable person is aware or should have been aware that he is involved in a carousel scheme, he is not enti-tled to deduct the input VAT. If this is the case, it is possible for the tax authori-ties in the different Member States to deny taxable persons this right as well as claim a refund.

    These judgements clarify when the national tax authorities can deny a taxable per-son the right to deduct input VAT when the transactions are made in a chain of fraud. However, another problem occurred, it is up to the national courts to de-cide when a taxable person should be aware that he is involved in a carousel fraud. This decision shall be based upon objective factors, no guidelines or any other help as to what these objective factors should consist of have been published. This creates an interpretation gap for the national courts followed by the risk of having an outcome with different interpretations from the courts in the Member States.

  • 30.
    Andersson, Henrik
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Beviskraven för förbättringsutgifter på privatbostäder: Rättsläget efter 2002 års Regeringsrättsavgöranden2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Expenses for improvement of private real estate or condominiums are deductible when calculating the capital gain of the sale of the property. Previously it was necessary to show receipts or invoices regarding the expenses in order to be granted such deduction. In the year 2002 however, two rulings of the Supreme Administrative Court showed that expenses for improvement of private real estate or condominiums could be proved with other evidence than receipts or invoices. In these two cases the Supreme Administrative Court came to the conclusion that an acceptable investigation of the expenses for improvement had been shown spite the fact that the evidence did not consist of receipts or invoices. In this thesis the author has investigated what kind of evidence the Swedish tax agency and the administrative courts have deemed to show an acceptable investigation regarding expenses for improvement of private real estate or condominiums. Case law from the administrative courts has been used in this investigation to a large extent. The author has also investigated whether the Swedish tax agency and the administrative courts makes the same evaluations of the investigations performed by the persons liable to taxation. This have been done in order to see how todays legal position relates to the principle of legal security and the demand of equal treatment in Swedish taxation law. In the thesis, the author comes to the conclusion that it is possible to identify certain requirements for an acceptable investigation. Regarding the question whether the Swedish tax agency and the administrative courts makes the same evaluations of the investigations, the author comes to the conclusion that the Swedish tax agency’s and the administrative courts evaluations have differed in a number of cases and that this discrepancy creates problems in respect of the principle of legal security.

  • 31.
    Andersson, Henrik
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Det utvidgade reparationsbegreppet: Skattemässigt ofördelaktigt att vidta flertalet åtgärder vid ett tillfälle?2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Expenses for certain alterations of commercial real estate qualify for direct tax deduction, as they are seen as repairs and maintenance through the extended concept of repairs in ch. 19 sec. 2 para. 2 of the Swedish Income Tax Act. To fall within the concept, the alterations must not result in a substantial change of the property. The Swedish Supreme Administrative Court has in the case HFD 2012 ref. 15 given the only ruling in the highest instance regarding the extended concept of repairs since the concept was changed through an amendment of the law in 2000. Distinguishing for the case is that it concerned a real estate management company that made several alterations on its estate at one time. The Supreme Administrative Court ruled that the width of the alterations did that they fell outside of the extended concept of repairs. Commercial real estate owners can for different reasons want to make several alterations at one time. Since the alterations in such cases can be seen as substantial, there is a risk that alterations which on its own fall within the extended concept of repairs are deemed to fall outside of the concept. In this thesis the author has investigated whether a real estate management company that makes several alterations at one time on a property is set in a disadvantageous tax position compared to a estate owner that choose to spread the alterations over time. The starting point of this investigation has been the Supreme Administrative Court’s ruling in HFD 2012 ref. 15 and rulings from the lower courts. The author establish that the conclusion can be drawn that a real estate management company that makes several alterations at one time on a property is set in a disadvantageous tax position compared to an estate owner that choose to spread the alterations over time.

  • 32.
    Andersson, Ida
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Internetauktioner och lagval2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    När något lagval inte gjorts gällande köpeavtal vid auktionsförsäljning av lösa saker är det lagen i det land där auktionen äger rum som ur svenskt perspektiv ska tillämpas, 4 § 3 st. lag (1964:528) om tillämplig lag beträffande internationella köp av lösa saker (IKL). Därmed krävs att internetauktioners fysiska plats fastställs, vilket leder till svårigheter eftersom det inte finns en geografisk plats för hemsidor.

    På området finns även Europaparlamentets och rådets förordning (EG) nr 593/2008 av den 17 juni 2008 om tillämplig lag för avtalsförpliktelser (Rom I-förordningen), vilken dock lämnar företräde för IKL. Rom I-förordningen har en bestämmelse lik den i IKL men med en väsentlig skillnad, nämligen att auktionsregleringen endast är tillämplig om en fysisk plats kan fastställas. I annat fall tillämpas först och främst säljarens lag och det finns även möjlighet till avvikelse när köpeavtalet har en uppenbart närmare anknytning till ett annat land än det som utpekats.

    Var en internetauktion har sin fysiska plats är långtifrån klart även om olika förslag till en sådan har framförts. En strikt tillämpning av IKL ger till skillnad från Rom I-förordningen inte någon möjlighet till beaktande av köpeavtalets anknytningar till olika länder, vilket är anledningen till att en tillämpning av Rom I-förordningen skulle vara eftersträvansvärd. Dock är det IKL som ska tillämpas och då det är mycket osäkert var och om fysisk plats för internetauktioner överhuvudtaget kan fastställas, är det möjligt att huvudregeln för köp av varor i IKL måste tillämpas. Det skulle innebära en tillämpning av säljarens lag, vilket dock inte är eftersträvansvärt vid auktionsförsäljning. Med hänsyn till att konsumentköp vid internetauktioner blivit allt vanligare kan även konsumentskyddsregler påverka den tillämpliga lagen.

    

  • 33.
    Andersson, Jan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Creditors and Company Law: Do We Discuss One Area of the Law and Pretend to be Ignorant of Another2008In: Company law and finance, Copenhagen: Thomson , 2008Chapter in book (Other academic)
  • 34.
    Andersson, Jan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Högsta domstolens prejudikatfunktion och bruket av obiter dicta2008In: Stockholm centre for commercial law årsbok. 1, Stockholm: Stockholm Centre for Commercial Law , 2008Chapter in book (Other academic)
  • 35.
    Andersson, Jan
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Pehrson, Lars
    Likhetsprincipen och generalklausulerna2008In: Aktiebolagslagens minoritetsskydd, Uppsala: Iustus , 2008Chapter in book (Other academic)
  • 36.
    Andersson, Johan
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Fysiska personers beskattning av Internetpoker2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Lotteri- och spelmarknaden har historiskt varit isolerad till respektive land inom EU, men i och med den tekniska utvecklingen har detta förändrats. Internetpoker är en verksamhet som sedan början av 2000-talet har haft en stadig tillväxt. Den variant av Internetpoker som kanske har haft störst genomslagskraft är Texas hold’em. Frågan har varit hur denna verksamhet skall bedömas och beskattas. Länge rådde det stor oreda i beskattningen av Internetpoker men sedan år 2005 har regelverket klarnat. Bakgrunden till detta är ett avgörande i EG-domstolen som klargjorde att den svenska beskattningen av lotteriintäkter var oförenlig med EG-rätten. Trots att regelverket har klarnat återstår många problem angående beskattningen.

    Internetpoker bedöms enligt lotteridefinitionen i 3 § lotterilagen som ett lotteri, intäkter som härrör sig från sådan verksamheten som är anordnad inom EES/EU är därmed enligt 8 kap. 3 § IL undantagen beskattning. Intäkter som härrör sig från lotterier som är anordnade utanför EES/EU är beskattningsbart i inkomstslaget kapital och skattesatsen är därmed 30 %. Någon rätt att dra av de kostnader som är kopplade till att delta i verksamheten eller för de förluster som uppkommer är ej tillåtet.

    Ett av de mest karaktäristika dragen för ett lotteri är slumpens inverkan på utgången. Slumpens inverkan på lotterier har historiskt varit problematiskt för lagstiftaren. Detta har lösts på så sätt att vid bedömningen om en verksamhet är att ses som ett lotteri eller ej skall även hänsyn tas till den allmänna karaktären av verksamheten. Det har även debatterats huruvida slumpen är den avgörande faktorn för utgången av Internetpoker eller om verksamheten är ett utslag för spelarens skicklighet. Då hänsyn skall tas i bedömningen till verksamhetens allmänna karaktär kan verksamheten bedömas som ett lotteri.

    EG-rätten har haft inverkan på beskattningen av Internetpoker. Den har medfört att Sverige varit tvunget att ändra regelverket på så sätt att intäkter som anses anordnad inom EES/EU undantas från beskattning. Det har i EG-domstolens praxis framkommit att det accepterats inskränkningar med hänsyn till lotteriers speciella karaktär, det har dock betonats att dessa inskränkningar skall anses som proportionerliga. I de fall att medlemsländer har haft olik beskattning på lotteriintäkter som härrör från olika medlemsländer har i praxis bedömts som diskriminerande och har inte kunnat rättfärdigas.

    Frågan var Internetpoker anses anordnad är oklar, i och med att verksamheten är internetbaserad kan de olika företagsfunktionerna spridas över olika geografiska platser i större utsträckning än i traditionellt företagande. Vid bedömningen av var verksamheten anses anordnad skall utgångspunkten vara där den huvudsakliga verksamheten bedrivs. I förarbeten har det påpekats att den plats som det skall tas extra hänsyn till är den plats där företagsledningen har sin placering och i det land spellicensen är utfärdad. Den plats som inte kan vara utgångspunkten för bedömningen är där servern har sin geografiska placering. Skatteverket har tidigare menat att det är den skattskyldiges ansvar att påvisa var verksamheten anses anordnad men det har i domar påvisats att detta anses vara ett för hårt ställt krav på den skattskyldige. Det torde i nuläget räcka att den skattskyldige påvisar var verksamheten är anordnad, det ankommer senare på Skatteverket att motbevisa detta.

    Hur termen ”vinst” skall tolkas får i nuläget anses oklart. Det torde vara så att när verksamheten är anordnad utanför EES/EU är varje enskild pokeromgång beskattningsbar. Skatteverket har dock valt att beskatta de intäkter som den skattskyldige får överfört till sitt bankkonto. Detta innebär att den skattskyldige får en skatterabatt eftersom det råder ett avdragsförbud för de kostnader som är kopplade till verksamheten och för de förluster som spelaren gör.

  • 37.
    Andersson, Kristin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Den anglosaxiska trusten: En analys av en förmånstagares beskattningskonsekvenser av trustegendom som utgörs av aktier2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,

    but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.

    In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.

    The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.

    A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.

    In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst – värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets. The general rule ought to be that a beneficiary shall be taxed

    for the property when he or she has the full right of disposition, RÅ 2000 ref 28 indicates that this is correct.

    If the property consists of shares a judgement from another case must be considered. RÅ 2009 ref 86 implies that if the trust property consists of shares, the time of the full right of disposition presents itself immediately, regardless if the shares can be lost when employment is discontinued. The shares ought to be taxed immediately according to the Swedish Income Tax Act 10:11. Tax property is what it is and ought to be taxed accordingly.

  • 38.
    Andersson, Lisa
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Expertskattens förutsägbarhet2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden and to make Sweden more attractive to this important group of researchers and to strengthen the Swedish competitiveness. In 2001 the law for foreign researchers was reformed to include foreign experts, researchers, managers and other key personnel. In Sweden called “expert tax”.

    As a result of this; problem with the predictability of who may have the potential to apply for the expert tax benefits was developed. This thesis deal with the tax rules for foreign expert, focusing on the predictability in order to apply for the expert tax. The focus has been on analyse the case law in this area to see if the case law has expanded the tax purposes or if the problem lies in the tax basic design in terms of predictability. Problems today are found in the preambles, case law and doctrine.

    The law and preambles for the expert tax rules have a vague formulation. Hence, this is why so many interpretations have been done by Foskarskattenämnden and the Swedish courts. This has led to the purpose of the tax being enlarged and do not exclude any business or employees today. This is why it is so difficult to predict who would become suitable for the expert tax, which indicates that the tax is vague formulated and not precise enough. The complexity has lead to interpreting the law in each case which may produce results that can differ among cases of similar nature. We need stronger legislation and a more clear picture of what the tax rules for foreign expert stand for, in order to obtain a tax functioning and avoid predictability problems.

  • 39.
    Andersson, Lisa
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mervärdesskattedirektivets implementering: Nationellt handlingsutrymme gällande bestämmelserna om mervärdesskattegrupper och reducerade mervärdesskattesatser?2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    As a member of the European Union (EU), nations commit to accommodate its national legislation to EU law. An example of this is the regulation of value added tax (VAT). The purpose with the regulation of VAT is to create and stimulate the internal market within EU, without differences between the member states. The VAT is harmonized through the VAT Directive, which every member state is obligated to comply with. The implementation of a directive imposes an opportunity for the member states to make their own interpretations and determine how the implementation shall be handled, as long as the result of the directive is fulfilled. However, several claims have been raised in the Court of Justice of the European Union, claiming failure to fulfil an obligation under the Directive on the common system of VAT. This is based on the Commission’s view that member states do not comply with its obligations within the VAT Directive. Thereby arises the question of; how the constitutional rights of EU actually gives the member states an opportunity to interpret the implementation of the VAT Directive into national legislation. In the thesis this question is set in relation to EU Treaties, legal principals and an analysis of case law in the areas of VAT groups and reduced tax rates. The thesis concludes that the member states have a limited discretion for implementation of the VAT Directive. EU Treaties, principles and case law do not give the area of discretion that has been interpreted. Furthermore there is an uncertainty about the area of application and the principle of neutrality. Therefore member states cannot ensure protection against failure to fulfil an obligation under the Directive on the common system of VAT. Thus, there is a legal uncertainty in the question of discretion regarding the implementation of the VAT Directive, which affects all citizens within the EU.

  • 40.
    Andersson, Niclas
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Attributing Free Capital and Profit to Permanent Banking Establishments2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    By September 2010, in its ongoing effort to clarify the subject of taxing a permanent establishment, the OECD launched a new article 7 in its model tax convention together with a revised version of the report on the attribution of profits to permanent establishments. The article and the report contain a new order of taxation, where a permanent establishment should, in almost all aspects, be treated as a separate entity.

    The question is if the new approaches, methods and solutions provided by the article and the report will prove effective against double taxation. The thesis has studied this by analysing and then comparing the OECD’s authorised approach with the relevant literature and the current practical situation.

    The result of the thesis presents that there are problems with the approaches and methods, which in some situations will cause double taxation, not the least regarding allocation of Free Capital. The thesis also concludes that the way in which article 7 of the model tax convention tries to solve double taxation without unnecessary use of the mutual agreement procedure is flawed in relation to differences in national legislation.

  • 41.
    Andersson, Sandra
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ideella föreningar ur ett mervärdesskatterättsligt perspektiv2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Non-profit organisations play a very important role in the Swedish civil society, both economically and for the employment policy. The organisations pursue various activities such as, activities aiming at social needs, sport activities and activities contributing to the political life. Depending on what activities the organisations practice different tax rules follow.

    A person who pursues commercial activity constitutes a taxable person within the meaning of the Swedish VAT act. The definition of commercial activity is an activity which is practiced independently, professionally and with an object of making a profit. The activity must be practiced regularly and to a certain extent to qualify as commercial. When deciding if the activity which a non-profit organisation practices is commercial or not, the EU-law must be taken into consideration. The equivalent term to commercial activity within the EU-law is economic activity. The two terms are not completely corresponding which make the evaluation of commercial activity problematic.

    Non-profit organisations can be exempted from VAT liability if certain criteria are met. The organisation must have a non-profit purpose which is in the public interest to protect, the activities pursued must fulfil the non-profit purpose to a broad extent, and the income must be used to carry out the non-profit purpose and finally the organisation need to have an open member admission.

    Due to differences between the Swedish national law and the EU-law, a report has been developed with recommended changes to achieve full correspondence between the rules. The VAT liability for non-profit organisations in the future is therefore uncertain.

  • 42.
    Andersson, Sofia
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Värdepappersregeln, syftet och dess upprätthållande2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Employees can receive free shares or pay a price for the shares below market value in the company where they are employed. According to the legislative provision, called, the securities rule, the benefit that the employee receives shall be taxed the same year as the acquisition takes place. The acquisition is usually associated with restrictions such as a ban of transfer of the shares for a specified time and requirements for continued employment. Case law in this area shows that it is therefore not possible to identify a specific time for when an acquisition can be considered to have occurred. The purpose of this paper is to examine de lege lata whether the purpose of the securities rule is fulfilled and, based on that, investigate de lege ferenda if there is a need for an amendment of the securities rule. The purpose of the legislative provision is investigated on the basis of the text. Preparatory work and case law has been studied to get a deeper understanding of the legislative provision and the application of the securities rule de lege lata. The investigation shows that the securities rule is difficult to apply, mainly due to unclear definitions of the prerequisites that must be met for its applicability. The purpose of the securities rule has partly been satisfied in two judgments from 2009 where the Supreme Administrative Court ruled in line with the securities rule. It is clear that there is a civil-rights acquisition that is referred to in the legislative provision. Furthermore, it can be considered that one part of the securities rule is that it must be determined whether or not a security paper is at hand in order to decide the application of the rule. Such investigation was lacking in these judgments, therefore, assessment of security status is still considered unclear. The legislative provision is thus considered not sufficiently predictable and a review may be necessary.

     

  • 43.
    Arakelyan, Meline
    Jönköping University, Jönköping International Business School, JIBS, Institutet för näringslivsanalys. Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Sexmånadersregelns förenlighet med EU-rätten2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.

    Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality. In the area of tax legislation it happens not very often that physical persons become an object of direct discrimination. The direct discrimination as well as all form of indirect discrimination is included in prohibition of discrimination. The comparable situations where different rules are applied result in discrimination. The situations given in the thesis are considered to be comparable but the six months rule has only resulted in tax exemption in one of the situations, which implies that discrimination took place. The discrimination depended on other criteria than nationality but the result was the same as the discrimination on the grounds of nationality. Depending on some circumstances the indirect discrimination can be justifiable with help of the "rule of reason"-test. Although the six months rule is incompatible with the EU law it can be justified considering the cohesion of the tax system.

  • 44.
    Axelsson, David
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Ingemarsson, Jesper
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Rättssäkerhet och anstånd med betalning av skatt: En analys av 17 kap. 2 § p. 2-3 Skattebetalningslagen ur ett rättssäkerhetsperspektiv2007Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.

    It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses. The worse scenario for the taxpayer is if he or she goes bankrupt due to the rejected request.

    The tax assessment regulations forming the basis for the postponement of payment of tax regulations are considered disputable, which has brought the matter to the fore. When ap-plying for reassessment or making an appeal, the question arises whether the tax in process should be submitted before the matter has been settled. The regulations of chapter 23 sec-tion 7 of the payment of Tax Act stipulate that the obligation to submit taxes remains re-gardless of its disputability. The only way the taxpayer can avoid having to submit taxes be-forehand is to apply for postponement of payment of the tax. When the application for postponement of payment of tax has reached the Tax Authority it is treated separately from the underlying tax assessment matter. However, the outcome of the postponement of payment of tax matter depends on the prerequisites on which the tax assessment is based.

    This thesis is based on the regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. The section stipulates that postponement of payment of tax may be granted in matters where the outcome of an ongoing tax assessment process may be uncertain, or where it may lead to considerable damage or else appear unreasonable to submit taxes. The founda-tions for judgment are very vaguely worded, which creates room for subjective interpreta-tions, and moreover, it means that judicial authorities must fill up the prerequisites with their judgments. Unclear bases for judgment limit taxpayers’ demands for predictable taxa-tion, and the risk both local tax offices and the Tax Authority and administrative courts make different assessments is great.

    When the Tax Authority and the administrative courts treat claims for postponement of payment of tax, legal rights must always be considered. There are often deficiencies in the handling of the matters, which impair the taxpayers’ legal rights. The matters should be suf-ficiently investigated and the decisions motivated in a satisfactory manner. Moreover, the handling of claims for postponement of payment of tax should be objective, and decisions made with consideration to the consequences of the ruling.

    As things are at present, it takes a considerable amount of time for the courts to investigate the underlying tax assessment, which means the consequences of not being granted a post-ponement of payment of tax are so much the graver. This also means that the taxpayer is forced to live a long time in financial and psychological uncertainty. One suggestion of how to come to terms with this problem is to increase specialization in the administrative courts.

    The lack of clearly worded legal texts, preparatory work and practice leads to predictability being impaired for the individual and create difficulties for the Tax Authority and the ad-ministrative courts. From a legal rights perspective, more generous regulations regarding postponement of payment of tax should be introduced. One suggestion is to turn the main regulation of chapter 23 section 7 of the payment of Tax Act around. Postponement of payment of tax would then be granted unless particular reasons for its denial exist. An al-ternative to this suggestion may be to leave the main regulation in its current wording and have the exception regulations of chapter 17 section 2 of the payment of Tax Act grant postponement of payment of tax, unless particular reasons hindering this exist. In such a case of denying postponement of payment of tax the reasons for denial should be speci-fied.

  • 45.
    Aziz, Diden
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    European Private Company: A solution for minority shareholders within small- and medium sized enterprises in Sweden?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Swedish companies act of 2005 regulates public and private limited companies. With these two classification shortages of rights prosper to different kinds of company structures that exist in today’s business environment. The Swedish companies act focuses on larger companies and therefore smaller companies are often neglected. Specific problems that may occur in a small- and medium sized enterprise are not solved. The problems that occur in small- and medium sized companies have rather a relation to the bargaining ex post. This is because small- and medium sized companies are close kept companies. Hence, the shareholders have a closer relation to each other and are often personally and financially deeply involved in the company, make it more likely for conflicts to occur. When these conflicts ensue, the interaction falls. The trust, loyalty and the long running band to each other weakens. Two options are then available; to try to repair the relation or to leave the company. The author’s opinion is that the proposal brought by the European Commission regarding European private company is sufficiently more minority-friendly in regulating these options. The insight provisions are for instance, more far reaching than in the Swedish companies act. Furthermore, the clearest difference is the right of withdrawal, which is found in the proposal for a European private company but not in the Swedish companies act. This provision is however limited. Despite this, a limited provision than no provision is a better option. Therefore the author states a registration to the European private company a better option for these companies. The author believes that if the proposal for the European private company is approved, this potential regulation could compete with the Swedish companies act since it is more beneficial, in not only a minority shareholder aspect but also the corporation structure as such.

  • 46.
    Aziz, Diden
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Rätten till naturaprestation: Bortfaller rätten efter det att ett långvarigt embargo har lyfts?2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time. After the embargo is withdrawn, the price on the market may have changed significantly, which indicates a financial sacrifice for a seller if he has to provide specific performance to the buyer. The question thus is whether the seller, after a prolonged economic sanctions is withdrawn, still is obliged to provide specific performance?

    The United Nations Convention on Contracts for the International Sale of Goods (CISG) is applicable where both parties are signatories to CISG or by rules of international private law. To require performance as a buyer is a general right in Article 46 CISG, but there are exceptions to this rule in Article 28 CISG. Article 28 CISG states that if one party is entitled to require performance of any obligation by the other party, a court is not bound to enter a judgment for specific performance unless the court would do so under its own law in respect of similar contracts of sale not governed by this Convention. Since CISG advocates a harmonized application of international trade, the right to specific performance cannot be waived just on the basis of Article 28 CISG alone. With regard to good faith in international trade in Article 7 (1) CISG, the principle of reasonableness, which is a general principle that the CISG is based upon in accordance with Article 7 (2) CISG and 7.2.2 (b) UPICC, and with the support of international usage regularity observed in the trade concerned in Article 9 CISG, the right to specific performance does not exist anymore after a prolonged embargo has been withdrawn.

  • 47.
    Baaz, Christoffer
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Wahlbeck, Cesar
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skattetillägg i internprissättningsprocesser: En studie av begreppet oriktig uppgift2009Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Due to the globalisation there are a greater number of cross-border transactions between associated companies. To protect their tax base, countries such as Sweden have implemented rules against profits being transferred to low-taxed states. One of these measures is to monitor the transfer pricing of multinational enterprises. The widely accepted arm’s length principle states that a company trading with associated com-panies, should set prices in the same manner as it would when negotiating with in-dependent enterprises. In Swedish taxation law this principle is stipulated in chapter 14 sections 19-20 of the Income Tax Act (1999:1229). Despite the acceptance of the arm’s length principle all over the world multinational enterprises face the possibility of being subjected to double taxation. This is due to the differences in how countries interpret the principle. However, through bi- or unilateral agreements the double taxa-tion can be remedied. To calculate a price at arm’s length there are a number of methods available. The OECD has created Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations that suggest which of the methods that are applicable when under-taking a transaction. According to the Supreme Administrative Court’s ruling RÅ 1991 ref. 107 the Guidelines can be used in Sweden when determining the correctness of a company’s transfer pricing. A number of principles for determining if a transfer price is in accordance with the arm’s length principle can be found in the legislation, preparatory work and case-law. The legislation within chapter 14 sections 19 Income Tax Act super-sedes the generals laws on matters involving cross-border trade for income tax. If an adjustment of the taxable profit is to be made there need to be a discrepancy in the price set by the company and a price which two independent enterprises would have used. Furthermore the discrepancy has to have a negative effect on the result. Finally sound business reasons could justify a transfer price that varies over one or several years. If a company’s transfer pricing is held to be in conflict with the arm’s length principle the taxable result can be corrected. The next question that follows is if the information submitted to the Swedish tax authority is incorrect. When filing the tax return the com-pany has to provide all the relevant information that is needed to make a correct tax assessment. Otherwise incorrect information has been submitted. If this is the case a tax surcharge could be imposed. However, it requires that the tax authority has done a proper investigation of the case and that there are no other liberating factors. A wrong-ful valuation or interpretation of a regulation should not be considered incorrect infor- iv mation. The question whether incorrect information has been submitted in the tax return is often a difficult question to answer. Although the Supreme Administrative Court has dealt with a large number of cases concerning this matter, there are only a few of them which involve transfer pricing. Since 2008 the Swedish tax authority can request documentation on the enterprise’s transfer pricing towards associated companies. It should contain descriptions of the multinational enterprise. In addition the chosen method should be motivated and rele-vant comparable transactions ought to be stated. The enterprise’s liability to provide the tax authority with all the relevant information still applies. Therefore the documentation requirements could be seen as a formalisation of what information that is needed to prove a price on arm’s length. The difference is that the documentation does not have to be submitted until after the tax return is filed. To counter the risk of being penalised with a tax assessment a sufficient documentation could be handed in along with the tax return. When studying Swedish transfer pricing case-law you find that the tax authority has had difficulties over the last years proving inaccurate transfer pricing. This is due to the restrictive interpretation of the regulation and that caution to avoid hurdling sound business reasons has been taken. It can be said that neither a wrongly chosen method in itself nor a faultily valued asset is to be seen as incorrect information. However when applying a wrong method this could lead to that insufficient information is submitted in the tax return, which could lead to tax surcharges.

  • 48.
    Baazius, Helena
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Mediation Process: a Better Access to Justice in EU?2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Unlike litigation and arbitration, mediation is a more informal way to settle disputes. The process has been considered to be quick, cheap and interest-based and it is said to promote amicable settlements. Yet mediation is not commonly used as a dispute resolution method in Sweden today. However, mediation as a dispute resolution method is promoted by the EU institutions and the European Parliament and the Council has adopted a directive which will secure that the EU citizens, in some cases, will have the possibility to choose extrajudicial mediation as a dispute resolution method. Until now, it has not been possible for parties to immediately seek enforcement of the content of a Swedish extrajudicial mediation settlement agreement. However, the directive will also ensure that the EU Member States provide the EU citizens with such enforcement possibilities. According to the wording of the directive, the request of enforcement will require all parties' explicit consent. This means, that if such consent is not given, the content of the agreement cannot be made enforceable. The uncertainty whether such consent will begiven in the end of the process or not may contribute to people waiving to initiate a mediation process because the actual outcome of the process could be difficult to predict. For the mediation process to be considered as an equivalent way to settle disputes to the e.g. litigation proceeding, it is necessary that the parties also experience the results of the processes as equivalent. The requirement of consent is not totally abandoned in the proposed Swedish Mediation Act by which the directive shall be implemented. Instead of choosing the wording of the directive, there are other perspectives on the matter of enforcement which the Swedish legislature perhaps could be inspired by when implementing the directive.

  • 49.
    Babil, Nermin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Lissabonfördraget: Effektivare EU efter reformen?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Europeiska unionen har en lång historisk bakgrund. Syftet med ett integrationssträvande var till stor del att säkerställa att en upprepning av de stora krigen inte skulle ske. Ändringar av EU fördragen har tidigare skett genom Maastricht-, Amsterdam- och Nice-fördragen. Lissabonfördraget ratificerades den 1 december 2009 av samtliga 27 medlemsstater inom EU för ett enat överstatligt samarbete. Därmed antogs en serie ändringar i Europeiska unionens fördrag. Avsikten med reformen är att göra EU mer demokratiskt, effektivt och öppen för insyn. Syftet med uppsatsen är att beskriva om ratificeringen av Lissabonfördraget medför en effektivisering i EU:s institutioner samt huruvida de ändrade beslutsprocesserna effektiviserar EU:s institutionella arbete. Blir EU en mer välfungerande organisation? Ratificeringen av Lissabonfördraget medför att Europeiska unionen innehar en uttrycklig status som juridisk person vilket ersätter den tidigare pelarstrukturen.

  • 50.
    Bartley, Carolin
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    I strid med lagstiftningens syfte: En analys av det fjärde rekvisitet i skatteflyktslagens 2 § utifrån legalitetsprincipen2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation. The prerequisite has been criticized for being difficult to apply. As tax laws are applied beyond the scope of the legislation, it has also been considered that taxation is made without statutory basis, which is conflicting with the principle of legality.

    The principle of legality requires the application of law to be predictable and without arbitrary. Therefore, in order to collect taxes there is a requirement of legal authority. Of this requirement, it has been deduced a prohibition on application by analogy of tax laws. Of relevance to the relation between the fourth prerequisite and the principle of legality is what legal value the principle is considered to have. It has been discussed whether the principle of legality can be codified in the constitution.

    It has been found that the principle of legality is expressed in the Instrument of Government. It is not considered to be any controversies between the fourth prerequisite and the principle of legality, as there is a legal authority for the taxation that occurs under the general clause. It is also not considered to be any illicit delegations, as the courts only rule on whether the practice is in contrast to tax legislation purposes, and not legislate. The taxpayer therefore has to take the purpose of the legislation into consideration when measures are taken for tax avoidance purposes.

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