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  • 4301.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Skatteverket torde ha fel om skattefrihet för moms på konferenser2005In: Skattenytt, ISSN 0346-1254, no 7-8, p. 487-491Article in journal (Other academic)
  • 4302.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Swedish National Report on Taxation of Cross-Border Pensions2001In: EuropeanTaxation: Taxation of Cross-Border Pensions: addressed to The 21 European Association of Tax Law Professors' Annual Conference, 2001, p. 63-73Conference paper (Refereed)
  • 4303.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Swedish National Report on Taxation of Income derived from Electronic Commerce2001In: 55th Congress of the International Fiscal Association, San Francisco 2001: Subject 1, Taxation of income derived from electronic commerce, The Hague: Kluwer Law International , 2001Conference paper (Refereed)
  • 4304.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Swedish VAT law more in line with Community law2003In: International VAT Monitor, ISSN 0925-0832, Vol. 14, p. 147-149Article in journal (Refereed)
  • 4305.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Law.
    Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error: Swedish National Report2014In: Tax incentives and public financial transfers for areas struck by natural disasters and disasters due to human error / [ed] Lorenzo del Federico & Massimo Basilavecchia, Kluwer Law International, 2014Chapter in book (Refereed)
  • 4306.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Taxation Issues on Electronic Commerce: A Special Tax Treatment of Electronic Commerce?2001In: Legal Aspects of Electronic Commerce, København: Jurist- og Økonomforbundets Forlag , 2001, p. 131-167Chapter in book (Other academic)
  • 4307.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Council Directive 69/335/EEC: Implementation of the Directive in Sweden and other matters related to Swedish taxes on the raising of capital1999In: EC Tax Review, ISSN 0928-2750, E-ISSN 1875-8363, Vol. 8, no 2, p. 129-133Article in journal (Refereed)
  • 4308.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Swedish implementation of the Council Directive 2003792/EC as regards the rules on the supply of gas and electricity2005In: International VAT Monitor, ISSN 0925-0832, Vol. 16, p. 68-Article in journal (Refereed)
  • 4309.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Tax Regime for Cooperatives in Sweden and Norway2008In: The Cooperative Enterprise between National Taxation and the European Market, Trento: EURICE , 2008, p. 10-Conference paper (Refereed)
  • 4310.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    The Öresund Bridge: an Interesting Example of Tax Co-Ordination between two Member States & Five Additional Principal Matters Related to the Sixth Directive2001In: International VAT Monitor, ISSN 0925-0832, Vol. 12, p. 199-201Article in journal (Refereed)
  • 4311.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Vad är Lex Uggla?: En analys av förmögenhetsbeskattningen av s.k. onoterade aktier2006In: Skattenytt, ISSN 0346-1254, no 1-2, p. 12-23Article in journal (Other academic)
  • 4312.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Working paper on the Electronic Commerce and International Taxation1998In: International Fiscal Asssociation (IFA), London 1998-05-09, 1998Conference paper (Other academic)
  • 4313.
    Westberg, Björn
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Working paper on the Swedish Application of different VAT rates1997In: VAT Rates Harmonization in the U.E (EU), 1997Conference paper (Other academic)
  • 4314.
    Westberg, Björn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kreaver, Rick
    Summary of Discussion, 55th IFA Congress, San Fransisco 2001: Subject 1: Taxation of income derived from electronic commerce2001Other (Other academic)
  • 4315.
    Westberg, Björn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Kristoffersson, Eleonor
    Örebro universitet.
    Deductions in EU VAT Law2012In: The Future of Indirect Taxation: Recent Trends in VAT and GST Systems around the World / [ed] Thomas Ecker, Michael Lang, Ine Lejeune, Alphen aan den Rijn: Kluwer Law International, 2012, p. 639-650Chapter in book (Refereed)
  • 4316.
    Westberg, Björn
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Levin, Claes
    Lex Uggla hindrar den fria rörligheten2005In: Dagens Industri, ISSN 0346-640X, Vol. 10, no 07Article in journal (Other (popular science, discussion, etc.))
  • 4317. Westberg, C.J.
    et al.
    Johnson, Francis X
    KTH, School of Industrial Engineering and Management (ITM), Energy Technology, Energy and Climate Studies, ECS. Stockholm Environment Institute, Sweden.
    The Path Not Yet Taken: Bilateral Trade Agreements to Promote Sustainable Biofuels Under the EU Renewable Energy Directive2014In: The Environmental Law Reporter, ISSN 0046-2284, Vol. 44, no 7, p. 10607-10629Article in journal (Refereed)
    Abstract [en]

    The European Union Renewable Energy Directive (EU-RED) established sustainability criteria for biofuels counted under the target of 10% renewable energy for transport. The main approach thus far to certify compliance with the sustainability criteria has been voluntary schemes that are submitted for approval to the European Commission. Scant attention has been paid to the potential role of bilateral agreements in fulfilling the sustainability criteria, which could offer a more strategic approach. This article examines the role and potential applicability and effectiveness of the bilateral option based on Article 18(4) of the EU-RED. Of special interest is the question of how bilateral agreements might provide a more flexible governance mechanism for meeting sustainability criteria in developing countries that export to the EU while also addressing more general land-use policies and cross-sector linkages in natural resource management.

  • 4318.
    Westerberg, Cecilia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Svarandens utevaro och domars oförenlighet som grunder för att vägra erkännande av domar: Enligt 2012 års Bryssel I-förordning2015Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
  • 4319.
    Westerberg, Henrik
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Aronsson, Robert
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Representation = legala mutor?: Gränsen mellan representation enligt 16 kap. 2 § IL och mutor eller andra otillbörliga belöningar enligt 9 kap. 10 § IL2007Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
    Abstract [en]

    Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion.

    Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred.

    Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper.

  • 4320.
    Westerberg, Mathias
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Skyddsombudet - arbetsmiljöns väktare?: En studie av stoppnings- och hänvändelserätten2009Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
  • 4321.
    Westerholm, Leo
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Integrationsklausuler: en tolkningsfråga2012Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
  • 4322.
    Westerlind, Erik
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Avtalstolkning i ljuset av dispositiv rätt2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Denna uppsats kommer att handla om frågor där innehållet i ett avtal är tvistigt, avtalet är föremål för avtalstolkning och tolkningen kan relateras till dispositiv rätt. Köplagen i kombination med entreprenadavtal kommer utnyttjas som huvudexempel, men för att uttömmande kunna svara på hur tolkningen ska gå till i det enskilda fallet, krävs även viss förståelse för den allmänna avtalstolkningen.

  • 4323.
    Westerlund, Eva
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Social Sciences.
    A sustainable criminal law - criminal law for sustainability2008In: Sustainable development in international and national law, Groningen, 2008, p. 503-519Chapter in book (Other academic)
  • 4324.
    Westerlund, Magnus
    et al.
    Arcada University of Applied Sciences.
    Enkvist, Joachim
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Social Sciences.
    Platform Privacy: The Missing Piece of Data Protection Legislation2016In: JIPITEC: Journal of Intellectual Property, Information Technology and E-Commerce Law, ISSN 2190-3387, Vol. 7, no 1, p. 1-17Article in journal (Refereed)
    Abstract [en]

    After years of deliberation, the EU commission sped up the reform process of a common EU digital policy considerably in 2015 by launching the EU digital single market strategy. In particular, two core initiatives of the strategy were agreed upon: General Data Protection Regulation and the Network and Information Security (NIS) Directive law texts. A new initiative was additionally launched addressing the role of online platforms. This paper focuses on the platform privacy rationale behind the data protection legislation, primarily based on the proposal for a new EU wide General Data Protection Regulation. We analyse the legislation rationale from an Information System perspective to understand the role user data plays in creating platforms that we identify as “processing silos”. Generative digital infrastructure theories are used to explain the innovative mechanisms that are thought to govern the notion of digitalization and successful business models that are affected by digitalization. We foresee continued judicial data protection challenges with the now proposed Regulation as the adoption of the “Internet of Things” continues. The findings of this paper illustrate that many of the existing issues can be addressed through legislation from a platform perspective. We conclude by proposing three modifications to the governing rationale, which would not only improve platform privacy for the data subject, but also entrepreneurial efforts in developing intelligent service platforms. The first modification is aimed at improving service differentiation on platforms by lessening the ability of incumbent global actors to lock-in the user base to their service/platform. The second modification posits limiting the current unwanted tracking ability of syndicates, by separation of authentication and data store services from any processing entity. Thirdly, we propose a change in terms of how security and data protection policies are reviewed, suggesting a third party auditing procedure.

  • 4325.
    Westlund, David
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Förslag till obligatorisk skatteflyktsklausul i moder-/dotterbolagsdirektivet2014Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
  • 4326.
    Westman, Daniel
    Stockholm University, Faculty of Law, Department of Law, The Swedish Law and Informatics Research Institute.
    EU-domstolen om länkning - Svensson-målet2014In: Lov & Data : Tidsskrift for Rettsinformatikk, ISSN 0800-7853, E-ISSN 1503-8289, no 118, p. 30-32Article in journal (Other academic)
  • 4327.
    Westman, Daniel
    Stockholm University, Faculty of Law, Department of Law. Stockholm University, Faculty of Law, Department of Law, The Swedish Law and Informatics Research Institute.
    Hur ska olovlig fildelning bekämpas?2008In: Karnov NyheterArticle in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Identifiering av en misstänkt intrångsgörare bör vara den huvudsakliga vägen för att komma tillrätta med intrång på nätet, men regeringens proposition lämnar en del övrigt att önska. Abonnenternas rättssäkerhet kan riskeras, samtidigt som rättighetshavarna kan få svårt att vinna ett mål där de kräver skadestånd. Förslaget med inledande varningsbrev från operatörerna bör därför utredas närmare.

  • 4328.
    Westman, Daniel
    Stockholm University, Faculty of Law, Department of Law. Stockholm University, Faculty of Law, Department of Law, The Swedish Law and Informatics Research Institute.
    Intressant juridik i Pirate Bay-åtalet2008In: Idg.seArticle in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Åtalet mot personerna bakom The Pirate Bay har väckt starka känslor och åsikterna flödar. Men hur ska man rent juridiskt se på åklagarens ansvarspåståenden? Går det att döma för medhjälp eller förberedelse till upphovsrättsintrång i detta fall?

  • 4329.
    Westman, Daniel
    Stockholm University, Faculty of Law, Department of Law, The Swedish Law and Informatics Research Institute.
    Länkning som upphovsrättslig överföring till allmänheten?2012In: Svensk Juristtidning, ISSN 0039-6591, ISSN 0039-6591, no 9, p. 800-823Article in journal (Other academic)
    Abstract [sv]

    Tillhandahållande av länkar har i vissa sammanhang uppfattats som ett sådant tillgängliggörande för allmänheten som omfattas av upphovsmannens ensamrätt. I artikeln argumenteras emellertid för att vanlig hypertextlänkning till öppet tillgängliga datafiler, i vilka upphovsrättsligt skyddade verk gjorts tillgängliga på internet med upphovsmannens samtycke, inte faller under den EU-harmoniserade ensamrätten att överföra verket till allmänheten.

  • 4330.
    Westman, Daniel
    Stockholm University, Faculty of Law, Department of Law, The Swedish Law and Informatics Research Institute.
    Nya utmaningar för medierätten2016In: Liber Amicorum Jan Rosén / [ed] Gunnar Karnell, Annette Kur, Per Jonas Nordell, Daniel Westman, Johan Axhamn, Stephan Carlsson, Visby: eddy.se , 2016, p. 853-882Chapter in book (Other academic)
  • 4331.
    Westman, Daniel
    Stockholm University, Faculty of Law, Department of Law, The Swedish Law and Informatics Research Institute.
    Upphovsrättsutvecklingen i Sverige sedan 20092012In: NIR: Nordiskt immateriellt rättsskydd, ISSN 0027-6723, p. 570-577Article in journal (Other academic)
  • 4332.
    Wetterberg, Karin
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Hyresgästinflytande vid förbättrings- och ändringsarbeten: En lucka i besittningsskyddet?2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
  • 4333.
    Widmark, Andreas
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Lojalitetsplikt och Omsorgsförpliktelse för styrelse och VD2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 4334.
    Wigselius, Malin
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. Programmet för personal och arbetsliv.
    Omplacing eller avveckling av personal? Arbetsgivarens arbetsledningsrätt och arbetstagarens arbetsskyldighet: En komparativ studie av arbetsrättsliga regleringar och rättsfilosofiska utgångspunkter kring svensk och engelsk arbetsledningsrätt och arbetsskyldighet2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Abstrakt

    Arbetslivets flexibilitet handlar om att öka anpassningsförmågan och rörligheten, därför är det essentiellt att användningen av arbetstagarna och deras arbetsuppgifter i takt med verksamhetens utseende och behov förändras. Uppsatsen är komparativ och behandlar den arbetsrättsliga regleringen av arbetsgivarens arbetsledningsrätt och arbetstagarens arbetsskyldighet i svensk och engelsk gällande rätt i ljuset av en växlande arbetsmarknad. Vad som särskilt hamnar i fokus är de arbetsrättsliga regleringarna kring omplacering, uppsägning och avsked.

    Uppsatsen kommer att belysa arbetsgivarens och arbetstagarens rättigheter respektive skyldigheter utifrån arbetsgivarprerogativet. Vad som särskilt behandlas inom det berörda rättsområdet är den svenska och engelska fackliga anslutningsgraden med koppling till 29/29-principen i svensk rätt och den neoliberala arbetsrätten i engelsk rätt. Den minskade fackliga anslutningsgraden i England grundar sig på den neoliberala arbetsrätten vars främsta syfte är att frambringa ekonomisk effektivitet. Nyckelorden för den neoliberala arbetsrätten är avreglering, då fackföreningar, kollektivavtalsförhandlingar och kollektivavtal anses vara ett hinder för den fria arbetsmarknaden. I engelsk rätt beskrivs inkorporerade anställningsvillkor i arbetsreglementet som en ersättning av kollektivavtal och regleras istället i det personliga avtalet. Arbetsreglementen kan både utvidga arbetsgivarprerogativet såväl som det i sig kan utgöra en begränsning. De bestämmelser som reglerar arbetstagarens rättigheter omfattas av områden som aktiva arbetsmarknadsåtgärder, anställningsskydd och diskriminerings-lagstiftning. I denna uppsats behandlas främst tillämpningen av dessa regler i svensk och engelsk kontext i samband med EU-direktiv, EU-fördrag och rättspraxis.

    Sveriges och Englands arbetsrättsliga system kring diskrimineringsområdet är mycket lika, både avseende bevisutformningen och lagstiftningen. Uppsatsen belyser kvinnans missgynnade roll ute i arbetslivet i samband med graviditet och mammaledighet. Utifrån arbetsrättsliga regleringar kommer även etiska perspektiv beskrivas utifrån implementering av alkohol- och drogtester som en del av företagspolicyn.

  • 4335.
    Wijgård, Kickan
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Tvångsvård av gravida missbrukare: En granskning av behovet av en tvångsvårdslagstiftning för gravida missbrukare och frågan om det ofödda barnets rättsliga ställning2016Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Women who abuses alcohol or drugs during pregnancy risk to in different ways harm their unborn child. Diseases - and injury symptoms such as fetal alcohol syndrome, underweight and abstinence are consequences that can be related to the pregnant woman’s addiction. According to swedish law, LVM, there is a possibility to committ alcohol- and drug addicts to compulsory institutional care. However, this can only take place when the reason for the deprivation is to protect the mother from harm, not the fetus.

    The overall purpose of this thesis is to look into the legal status of the fetus and to investigate whether there is a need for a legislation that allows compulsory institutional care for pregnant addicts. The thesis is a legal dogmatic study.

    The bill that was presented in 2009 featured a supplement to existing legislation, where compulsory treatment could be initiated if there was a substiantial risk of harm to the fetus due to addiction. The main concern regarding this type of legislation is how it will effect the pregnant woman’s right to freedom and right of self-determination in relation to the fetus interests. Problems have primarly affected the perception of the fetus legal status and lack of values that determine when birth defects occur.  In Norway the government has managed to legislate in this matter and have a similar rule regarding compulsory institutional care of pregnant addicts. The preventive measures available today are mainly long-term, and for those pregnant women who already suffers from addiction, the aid often arrives too late. A need for such legislation seems to be useful to some extent, but not necessarily the same legislation as the one in the bill from 2009.

  • 4336.
    Wikberg, Sarah
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Diskriminering av ett kön som inte existerar: Om intergender och intersexuellas plats i dagens diskrimineringslagstiftning2015Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
  • 4337.
    Wiklander, Per-Ola
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School. Karlstads university.
    Regleringen av kommunal redovisning: en kommunalrättslig fråga med en redovisningsrättslig systematik2016In: Insolvensrättslig tidskrift, ISSN 2002-3014, no 2, p. 8-20Article in journal (Other academic)
  • 4338.
    Wikner, Alexandra
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Den dömdes insyn i och tillgång till tidigare bevisning i samband med resningsansökan: -  En undersökning av gällande rätt2017Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
  • 4339.
    Wikner, Axel
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Robin Hood on Steroids: An Analysis of the Current Proposal for an EU FTT2014Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
  • 4340.
    Wikström, Maria
    Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
    Mervärdesskatt för ideella föreningar: Kan allmännyttiga ideella föreningar behålla fortsatt befrielse från skattskyldighet?2005Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
  • 4341.
    Wildig, Charlotte
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Principen om konkursbodiskriminerande avtal: En granskning utifrån fem olika typfall2014Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
  • 4342.
    Wilhelmsson, Maja
    Linköping University, Department of Management and Engineering, Law and Legal Philosophy.
    Markägaren, allemansrätten och invasionen: En diskussion om ansvaret för skador på marken när kommersiella aktörer nyttjar mark med stöd av allemansrätten. Eller: Vad händer om en kommersiell bärplockare startar en skogsbrand?2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Recently, more and more companies have come to exercise activities under the right of public access on land that belongs to whomever. The High Court has assessed that such use of land; channeling, is permitted, but in NJA 1996 s. 495 (“The Rafting Case”) also announced that this use is only allowed as long as the land remains unharmed. Since the question of damages in the context of the right of public access has not yet been treated in jurisprudence, the object of this thesis has been to investigate the possibilities to obtain restitution for damages via tort law, liability under the environment act as well as for proprietary intrusions under the expropriation act and restitution via insurance. Expropriation, however, cannot currently be made use of, since the right of public access is an intrusion which does not entail restitution.

    There are extensive possibilities for considering damage to the land as damage to property. However, there are ramifications for both the legal options for damages: the tort law and the environmental act. The tort law requires tortuous behaviour from the tortfeasor to be established, which is difficult when several persons stay at one place simultaneously. The canalizer may be considered tortuous under the principle of vicarious liability and cumulative or anonymous tort. According to these principles, the canalizer is responsible for the actions of certain individuals, even though they have not, individually, been negligent. The environmental liability for damage is based on restitution for disturbances that are not common to the place nor to the general public. This fact is difficult to establish in the context of the right of public access. The remedial responsibility of the environmental act is constructed for operations that are harmful to the environment, which is why it is dubious whether the responsibility is applicable to the canalizer’s activities. Currently, compensation for expropriation cannot result of use of land under the right of public access. This is peculiar, since many usufructs reminiscent of the right of public access, i.e. the easement, result in such compensation. Some forms of damage to the land can be insured. Although, most damage in this context arise from invasion, a cause of damage which is nearly impossible to insure. All forms of restitution have proven insufficient for compensating damage that is esthetic or otherwise non-pecuniary.

    Depending on if the right of public access is regarded as proprietary intrusion or something that exists alongside the right to property, one comes to different conclusions about the extent of compensation for damage. In the former case, only substantial damage is compensable. In the latter case, even the right to use the land occasions compensation. The liability which best meets the needs of the proprietor: compensation and restoration of damage to his property, is the remedial responsibility of the environmental code. This responsibility alone fully restores harm to the environment. However, the applicability of the remedial responsibility needs to be established in jurisprudence.

  • 4343.
    Wiman, Bertil
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Cross-border loss relief in Europe: The case of group contributions2008In: A Vision of taxes within and outside European Borders: Festschrift in honour of prof. dr. Frans Vanistendael / [ed] Luc Hinnekens and Philippe Hinnekens, Alphen aan den Rijn: Kluwer law , 2008, p. 971-988Chapter in book (Other academic)
  • 4344.
    Wiman, Bertil
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Cross-border reorganizations and non-discrimination2008In: International and EC tax aspects of groups and companies / [ed] Maisto, Amsterdam: IBFD , 2008, p. 546-550Chapter in book (Other academic)
  • 4345.
    Wiman, Bertil
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Med egen låda på magen: Från Owe Thörnqvist till stafettläkare2009In: Regeringsrätten 100 år / [ed] redaktionskommitté: Anna-Karin Lundin ..., Uppsala: Iustus , 2009, p. 597-601Chapter in book (Other (popular science, discussion, etc.))
  • 4346.
    Wiman, Bertil
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Pending cases involving Sweden2007In: ECJ - Recent Developments in Direct Taxation 2007 / [ed] Lang, Schuch & Staringer, Wien: Linde Verlag , 2007, p. 231-233Chapter in book (Other academic)
  • 4347.
    Wiman, Bertil
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Pioneers in Taxation2015In: International Arbitration in Tax Matters / [ed] International Arbitration in Tax Matters, Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2015, p. 281-285Chapter in book (Other academic)
  • 4348.
    Wiman, Bertil
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Tax treaty override: Swedish developments2010In: Tax polymath: A life in international taxation. Essays in honour of John F. Avery Jones / [ed] Philip Baker and Catherine Bobbett, Amsterdam: IBFD , 2010, p. 249-256Chapter in book (Other academic)
  • 4349.
    Wiman, Bertil
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    The future of group taxation in Europe2010In: Europeisches Steuerrecht: Festschrift für Friedrich Rödler zum 60. Geburtstag / [ed] Lang und Weinzierl, Wien: Linde Verlag , 2010, p. 945-955Chapter in book (Other academic)
  • 4350.
    Wiman, Bertil
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
    Ändringarna i Sveriges skatteavtal med Österrike2007In: In memoriam Kari. S Tikka 1944-2006 / [ed] editorial board Edward Andersson ..., Helsingfors: Suomalainen Lakimiesyhdistys , 2007, p. 463-472Chapter in book (Other academic)
84858687888990 4301 - 4350 of 4672
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