Det svenska apoteksmonopolet etablerades 1970. Syftet med monopolet var att anpassa apoteksmarknaden till medicinsk, teknisk och ekonomisk utveckling. Målet Hanner påbörjades 2005, när Stockholms tingsrätt begärde förhandsavgörande angående det svenska apoteksmonopolet. Krister Hanner var åtalad för att ha sålt icke receptbelagda rökavvänjnings produkter. Detta stred mot Läkemedelslagen. Hanner ifThe Swedish pharmacy monopoly was established 1970. The purpose of the monopoly was to adapt to the medical, technical and economical development. The Hanner case started 2005, when the Stockholm district court requested a preliminary ruling concerning the Swedish pharmacy monopoly. Krister Hanner was charged with marketing non-prescription medicinal preparations, against the Law on medicinal prep

Syftet med uppsatsen är att utreda vilket rättsligt skydd som finns för en privatanställd som slår larm om missförhållanden hos en arbetsgivare som bedriver offentligt finansierad verksamhet. Syftet är även att utreda hur det rättsliga skyddet skulle kunna stärkas. Skyddet för arbetstagare som slår larm om missförhållanden är komplext och täcker in flera olika bestämmelser, principer och rättsomThe purpose of the thesis is to examine the legal protection of a private sector employee who sounds an alarm about wrongdoings that take place in publicly funded enterprises. The purpose is also to examine how the legal protection could be strengthened. The protection of employees who sounds an alarm about wrongdoings is complex and includes different legal rules, legal principles and areas of la

Uppsatsen behandlar proportionalitet och straffteori utifrån ett amerikanskt respektive ett svenskt perspektiv. Uppsatsen utgår från en indelning som typiskt görs för att indela straffrättssystemet och avhandlar amerikansk respektive svensk straffteori utifrån ett lagstiftnings- och ett domstolsperspektiv. Det bör understrykas att uppsatsen inte är någon komparation mellan rättsystemen, utan snaraThis essay concerns the issue of proportionality in penal theory as it is applied in USA and in Sweden. The essay compares two main aspects, or levels of this proportionality; the judicial level and the court level, of each jurisdiction respectively; applying the comparative method. The essay thus addresses the federal system of American jurisprudence, and the interpreting and guiding role of th

By using an analyzing and critical point of view this essay aims to enlighten the reader on central aspects of the Swedish criminal trial procedure, in particular regarding matters of evidence. The purpose of the thesis is to explain the established law in relation to the standard of criminal investigation and standard of proof that have to be achieved as a condition for a convicting sentence. Th

Uppsatsens syfte har varit att redogöra för likviditetskravet i Basel III och vilka riskavvägningar som används vid produktvalen. De utvalda produkterna har kommenterats till följd av de gångna kriserna och hur likviditetskravet har utvecklats sedan det tillkom. Under det gångna decenniet har kriser på den finansiella marknaden varit ett återkommande fenomen, inte minst i finanskrisen år 2008 som

Ungdomsbrottslighet och hur unga lagöverträdare bör hanteras och behandlas är en ständigt aktuell fråga. Det övergripande syftet med denna uppsats är att ge en sammanfattande bild av hur vårdbehovet hos unga lagöverträdare påverkar påföljdsbestämningen och vad vården består av vid de olika straffrättsliga påföljderna. Behandlingsinsatserna som företas i samband med de olika straffrättsliga påföljdJuvenile delinquency and how young offenders ought to be treated are issues that are discussed continuously. The overall purpose of this paper is to provide a representative picture of how young offenders’ need of treatment and care affects which sanction is sentenced. Another aim has been to examine the type of treatment that each sanction entails. The various types of care and treatment are rela

The paper deals with the different approaches to limit the deductibility of interest expenses in Sweden and Germany. The rules are analysed in the framework of EU law regarding their compatibility and appropriateness.

The entitlement to the income arising from the development and use or transfer of the intangible property within the MNE group members has been contentious issues for transfer pricing purposes. This paper aims to discuss and analyse the concept of entitlement to intangible related returns, considering the application of the arm’s length principle with regard to allocation of the benefits as provid

This interview study is about applying a sustainability perspective on organizational change with focus on gender and gender equality questions. With the city of Malmö’s work with gender mainstreaming as an example, I have drawn conclusions about how sustainability can be created. I am using institutional ethnography as my method and I have conducted interviews with eight employees at Malmö’s city

Uppsatsen introducerar cripteori i sexualbrottskontexten i syfte att problematisera idéen om dess rationella och autonoma subjekt i relation till individen. Uppsatsen undersöker det rättsliga område där det straffrättsliga idealsubjektet agerar i ett sexuellt sammanhang färgat av maktstrukturer. Maktstrukturer och andra ogripbara omständigheter är svåra att översätta till rättsliga fakta och osynlWith this essay, I am introducing Crip Theory in the sexual criminal context with the purpose of problematizing its idea of an individual as a rational and autonomous subject. The essay examines the legal area where the criminal legal subject acts in a sexual context permeated by power structures. Power structures and other non-tangible aspects can only with difficulty be translated into legal fac

The aim of this thesis is to study how Muslim converts with a Swedish background experience and negotiate their subject positions as new Muslims in Sweden, mainly in relation to the reactions on their conversion from family, friends and others. Apart from this main question, I also treat questions such as: How can the reactions from others be understood in relation to certain ideas about “Swedishe

The present paper is an analysis of Swedish law, as expressed obiter dictum in the Supreme Administrative Court decision of HFD 2012 ref. 20, regarding applicability of Swedish general anti avoidance rules in relation to tax treaty commitments. The purpose of the paper is to put Swedish law, as envisaged by HFD 2012 ref. 20, into an international perspective by drawing internationally relevant con

An examination of how thin capitalization of companies works, rules put in place to counter such behaviour, their affects and how or if such rules might help in a situation in Iceland where multinational corporations seem to be taking an advantage of such rules to avoid paying any income tax.

The Role of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations for OECD and non-OECD countries

Due to the lack of procedural rules at level of EU law and pursuant to Article 273 of the VAT Directive and Article 325 of the TFEU Member States have procedural autonomy to lay down administrative procedural rules with the goal to ensure proper collection of VAT. Because Member States are empowered with national procedural autonomy, the domestic procedural law through which EU law is exercised di

This thesis investigates the current treatment of VAT groups under art.11 of the Recast Directive and enumerates problems relating to the wording and application of the provision in the Member States. Later it offers a preffered treatment based on the interepretation of art. 11 and general principles of VAT law.

En av vår tids största utmaningar är frågan om klimatförändringar. Mänsklig aktivitet över hela världen, från en mängd olika källor, bidrar till den globala uppvärmningen. Därför återfinns klimatlagstiftning på många olika nivåer vilket leder till regelverk som samverkar med varandra på olika plan. I detta komplexa juridiska landskap försöker Europeiska Unionen etablera ett grönt ledarskap. SyfteClimate change is one of the greatest challenges of our time. Human activities all over the world from a multitude of different sectors are contributing to global warming. Therefore, climate change law exists on many different levels, creating a complex web of interacting legislation. In this multi-levelled legal landscape the European Union is attempting green leadership. The purpose of this the

This Thesis is aimed at clarifying the meaning of article 44 RVD in order to determine which legal issues arise at its implementation, both at European and at Italian level. Art 44 RVD, as the main rule for B2B intra-Community supply of services, has a fundamental impact on the assessment of VAT liability among business operators in order to define on whom, where and when the liability arises. Unc

Huvudregeln för påföljdsvalet i det svenska påföljdssystemet är att rätten ska fästa särskilt avseende vid omständigheter som talar för en lindrigare påföljd än fängelse. Fängelse är påföljdssystemet strängaste påföljd och skall väljas i sista hand. Som skäl för fängelse får domstolen enligt 30 kap. 4 § 2 st. beakta tre skäl: brottets straffvärde, brottets art och den tilltalades tidigare brottsliThe main rule in the Swedish sanction system is that the court must pay particular attention to circumstances that indicates a lighter sentence than imprisonment. Imprisonment is the sanction system’s strictest penalty and shall be used only as a last resort. As reasons for imprisonment the court may only consider three factors: penal value, crimes with presumption for imprisonment (will be referr

The mean and volatility spillover effects from the US and the aggregate European stock markets into individual Scandinavian equity markets are investigated by applying an EGARCH volatility-spillover model. Both the mean and volatility spillover effects from the US market are found to be significant. The European mean-spillover effects are small, negligible, and insignificant whereas the EU volatil