I 8 kapitlet 3 § och 8 kapitlet 4 § inkomstskattelagen (1999:1229) fastställs att lotterivinster respektive tävlingsvinster ska vara skattefria för enskilda under vissa i lagtext angivna förutsättningar. I praktiken innebär dock detta oftast att vinster på lotterier är skattefria, medan de flesta tävlingsvinster tas upp till beskattning i inkomstslaget tjänst. Denna ordning ger upphov till frågestIn the 8:th chapter 3 § and 8:th chapter 4 § of the Swedish Income Taxation Law (1999:1229) it is established that both profit from contests, and profit from lotteries are, under certain conditions presented in the law, tax free for individuals. In practice however, most of the profit from lotteries are tax free, while most profit from contests are taxed as income from services. This begs the ques

Editionsinstitutet och den processuella editionsplikten möjliggör för en part att med domstolens hjälp, under vissa förutsättningar, avtvinga motpart eller tredje man skriftliga handlingar som kan tänkas äga betydelse som bevis i en pågående tvist. En hel del har skrivits om editionsinstitutet och den processuella editionsplikten. Trots detta är rättsläget i många avseende fortfarande oklart. HögThe procedural duty of disclosure enables a party, with the assistance of the court and under certain conditions, to compel the opposing party or a third party to produce written documents that may be deemed significant as evidence in an ongoing trial. Much has been written about the procedural duty of disclosure. Nevertheless, the legal landscape remains unclear in many respects. In recent years

Frågan om alkohol- och drogtester på arbetsplatser har blivit en alltmer framträdande och komplex fråga. Med en betydande ökning av sådana tester under de senaste åren har debatten om balansen mellan kontroll och personlig integritet intensifierats. Å ena sidan söker arbetsgivare att minimera risker associerade med alkohol- och droganvändning genom att skapa en säker och drogfri arbetsmiljö. Å andThe issue of alcohol and drug testing in the workplace has become an increasingly prominent and complex issue. With an increase in such tests in recent years, the debate about the balance between control and privacy has intensified. On the one hand, employers seek to minimize risks associated with alcohol and drug use by creating a safe and drug-free work environment. On the other hand, workers fa

Syfte: Traumatiska hjärnskador (TBI) är vanligt förekommande och förekomsten av rapporterade hjärnskakningar ökar successivt inom samtliga samhällsgrupper. Vikten av att erbjuda en mer omfattande, holistisk vård blir allt mer framträdande, inklusive vid vård av hjärnskakningar och hjärnskador. Syftet med denna litteraturstudie är att granska och analysera den evidens som än så länge finns kring an

The purpose of this paper is to gain an understanding into how a neoliberal environmentalist norm-complex can be used to understand the Swedish climate action plans published in 2019 and 2023. This was done through a mixed method approach, where the qualitative stage was allowed to take the most place. The quantitative stage of the analysis showed that the normative element of Green growth and sus

Sverige har som en följd av de migrationsströmmar som har förekommit sedan 2015 valt att införa inre gränskontroller i landet. Gränskontrollerna har emellertid inte ansetts åstadkomma den önskade effekten, varför även andra åtgärder har undersökts. I år trädde därför en ny lag i kraft som innebar att regeringen gavs befogenhet att utfärda föreskrifter som förbjuder transportörer att transportera pSweden has as a result of the influx of migrants chosen to reintroduce temporary internal border controls since 2015. The border controls have however not been deemed to achieve the desired effect on regulating migration, which has led to the investigation of other measures. This year a new legislation entered into force which gave the government authority to issue regulations that prohibited carr

Enligt Högsta förvaltningsdomstolens bedömning i HFD 2022 ref. 10 ska yrkanden om ersättning för rättegångskostnader i förvaltningsmål avvisas framöver. Samtidigt har såväl Högsta domstolen som Högsta förvaltnings-domstolen uttalat att det i vissa situationer kan stå i strid med rätten till en rättvis rättegång om en enskild inte ges en möjlighet till kostnadsersättning. Högsta förvaltningsdomstolAccording to the Swedish Supreme Administrative Court's judgement in the case HFD 2022 ref. 10, claims for reimbursement of legal costs in administrative cases should be rejected in future. At the same time, both the Swedish Supreme Court and the Swedish Supreme Administrative Court have stated that in certain situations it may be contrary to the right to a fair trial if an individual is not g

Högsta domstolen har konstaterat att lojal samverkan är en förutsättning i ett längre avtalsförhållande. Vad som uttryckligen utelämnas i domskälen är vigilansprincipen som enligt doktrin utgör en tydlig motprincip till lojalitetsprincipen. Vigilansprincipen tar sikte på att en avtalspart ska tillvarata sina egna intressen. Med anledning av att vigilansprincipen inte har en framträdande roll inom The Swedish Supreme Court has stated that the principle of loyalty is a prerequisite to a long-term contractual relationship. Notably absent from the grounds of the judgements is the principle of vigilance, which is considered in doctrine to be an opposing principle to loyalty. In this thesis, the principle of vigilance means that a contracting party should protect its own interests. Since this pr

This study examines the debate surrounding propositions of legalization of cannabis in Oregon and Pennsylvania through an argument analysis. The arguments are categorized into health, freedom, and economic perspectives. Analyzing the discourse reveals prevalent individual-focused arguments, such as health risks associated with cannabis use and personal freedom to use cannabis in one's own home

Fifty-five years have passed since Lijphart’s introduction of the consociational model of democracy, which uses elite cooperation to manage conflict in divided societies. Through a comparative case study of the application of consociationalism in the classic cases of Belgium and Switzerland with a focus on the key characteristics of grand coalition, segmental autonomy, and public passivity, the mo

Sametinget, the Sami parliament, was established 1993 as a way to increase the cultural autonomy of the Sami people in Sweden. Through its double sided role as both parliament and official authority, together with being mainly based upon Western political governing structures, criticism has been raised against Sametinget as a limited way of achieving Sami self-determination. According to the theor

This is a thesis about rural consciousness, a theory that rural people see themselves as different than city people, deprived of resources and not represented in politics. Through a qualitative comparative method, a case study based on interviews of locals is conducted on Gotland, Sweden, with inspiration from Katherine J. Cramer’s previous research in Wisconsin, USA from 2016. The results from th

Denna studie behandlar Högsta domstolens avgörande den 5 december 2023 i det uppmärksammade PFAS-målet. Fallet handlade om personer som fick en förhöjd risk att drabbas av sjukdomar och negativa hälsoeffekter till följd av en PFAS-exponering. Frågan om risker i sig själva kunde utgöra en ersättningsgill personskada togs därmed upp till prövning. Domen är viktig för skadeståndsrätten ur ett rättsutThis thesis examines the ruling by the Swedish Supreme Court on December 5, 2023 (T 486-23). The case, which has received a lot of attention in Swedish media, was about people who had an increased risk of catching diseases and other negative health effects because of a PFAS contamination. The question, which the Supreme Court had to decide upon, was whether risks themselves can constitute a reimbu

En förutsättning för att begå välfärdsbrottslighet är tillgången till ett bolag som kan användas under hela bolagets livslängd för att begå en rad olika brott av ekonomisk natur. Organiserad brottslighet som utnyttjar felaktiga utbetalningar från välfärdssamhället eller undanhåller skatteinbetalningar i syfte att finansiera sin kriminella verksamhet bidrar till att förtroendet för välfärdssamhälleAccess to a company is a necessity for committing welfare crimes. The company can be used throughout its lifespan to commit various financially motivated offenses. Organized crime that exploits wrongful welfare payments or withholds tax contributions to finance its criminal activities leads to undermining the trust in the welfare system. Utilizing purposeful regulatory strategies during legislati

Uppsatsen undersöker bevisrättsliga och processuella risker förenat med be-visning som består av berörings-DNA och invändningar från den tilltalade att DNA-spåret tillkommit genom sekundäröverföring. De risker som identifierats är att berörings-DNA är behäftat med vissa osäkerheter. Forskning har visat att sådana spår i vissa fall kan överföras genom ett eller flera mellanled. Samtidigt har HD i sThis thesis examines evidentiary and procedural risks associated with evi-dence consisting of touch DNA and objections from the defendant that the DNA trace was transmitted through secondary touch-transfer. The risks identi-fied are that touch DNA is subject to certain ambiguities. Research has shown that such traces can be transmitted through one or more intermediate links. Concurrently, the Swed

Som en följd av klimatförändringarna förväntas den globala havsnivåhöjningen att stiga avsevärt under de kommande åren, vilket medför potentiellt katastrofala hot mot kuststater. Detta väcker kritiska frågor inom folkrätt, inklusive den om den potentiella förlusten av maritima zoner och tillhörande rättigheter för kuststater. Enligt FN:s havsrättskonvention (UNCLOS) mäts havszonernas yttergränser As a consequence of climate change, global sea-level rise is expected to increase significantly in the coming years, posing potentially catastrophic threats to coastal states. This raises critical questions in international law, including that of the potential loss of maritime zones and associated entitlements for coastal states. Under the UN Convention on the Law of the Sea (UNCLOS), the seaward

The Internet’s importance and the threats it faces make the global governance system crucial. The EU’s influence on these global governance principles is understudied, making the level of unity and effectiveness indefinite. This thesis aims to uncover this gap in the research, leading to the research question: How can the EU unite and be effective when negotiating global internet governance princi

Scholars on Europeanization generally agree that local level governments are somewhat Europeanized since they are affected by EU legislation. The debate between scholars rather revolves around how local level governments are Europeanized. This study finds itself at the centre of the debate and studies what aspects of Europeanization that are present in the local level governments in Sweden. T

This thesis seeks to investigate the contemporary discourse on environmental activism in Sweden on a political elite level. This is done by analyzing statements by politicians behind “Tidöavtalet” using a method of Critical Discourse Analysis combined with a theoretical departure in Post-Politics. The findings point towards a discourse where environmental activists are depoliticized and constructe

This paper examines conflicting land use interests in Jämtland, Sweden, focusing on the relationship between reindeer herders, the Swedish Tourist Association and the County Administration Board. The studied area has a long history and tradition of tourism and reindeer herding and both are classified as national interests. However, in recent years, tourism has increased to new levels, leading rein