Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades. Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget. Vidare finns varken en sparanderegel eller en koncernkvittningsregel att tillgå i 48 kap. 27 § IL, vilket finns om kapitalförlusten hade uppkommit direkt i aktiebolaget enligt 48 kap. 26 § IL. Frågan som uppkommer är hur dessa begränsningar står i förhållande till den skatterätts-liga neutralitetsprincipen, där den skattskyldiges val ska styras i minsta möjliga utsträck-ning av skattesystemet. Avsteg från denna princip kan göras i syfte att motverka oönskad skatteplanering. Av en samlad bedömning anser skribenterna att samtliga begränsningar av kvittningsrätten för delägarrätter ägda via delägarbeskattade juridiska personer är oför-enliga med neutralitetsprincipen. Detta grundar skribenterna på att aktiebolag som väljer att placera delägarrätter via delägarbeskattade juridiska personer missgynnas ur ett skatte-mässigt perspektiv, vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. iii En av de motiveringar som har anförts av lagstiftaren har varit att motverka oönskad skatteplanering. Denna motivering anser skribenterna inte vara hållbar för att rättfärdiga dessa begränsningar. Reglerna borde därmed ändras så att kvittningsmöjligheten på delä-garrätter ägda via delägarbeskattade juridiska personer blir lika omfattande som om delä-garrätterna hade ägts direkt av aktiebolaget. Den framtida existensen av kvittningsrätten på delägarrätter har diskuterats av lagstiftaren och det återstår att se ifall den kommer att avskaffas eller inte. / July 1, 2013, the Supreme Administrative Court (SAC) announced a decision in a case concerning the right to set off of capital gains and losses on securities. The question that was raised in the case was whether the Swedish company had the right to set off their capital losses against capital gains arisen in the foreign part-owner taxable legal person. SAC decided to deny the company the right to set off due to lack of legal support. This decision raises questions, because companies that chooses to place securities in part-owner taxable legal persons gets less extended rights to set off, in comparison to if the securities had been placed directly in the Swedish company. By a closer examination of the possibilities to set off, it can be concluded that the right to set off of capital losses (not just capital gains) on securities in part-owner taxable legal persons are limited, in comparison to if the corresponding capital losses incurred directly in the Swedish com-pany. The limitations of capital losses on securities in part-owner taxable legal persons means that the capital losses should be subject to a quota of 70 % before set off can occur, which is not a requirement when capital losses incurred directly in the Swedish company. Furthermore, there is neither a carry forward rule nor an intra-group set off rule in Chap-ter 48. 27 § Swedish Income Tax Act (SITA), which exists if the capital losses incurred directly in the company according to Chapter 48. 26 § SITA. The question that arises is how these limitations stand in relation to the principle of neutrality where the taxpayer's choices should be controlled as little as possible by the legal tax system. Derogations from this principle can be made in order to coun-teract undesirable tax planning. By an overall assessment the writers consider that all limitations to set off of secu-rities owned via part-owner taxable legal persons are incompatible with the principle v of neutrality. The reason for this opinion is that a company who chooses to place securities via part-owner taxable legal persons is affected adversely from a tax per-spective in comparison to if the securities were owned directly by the Swedish com-pany itself. According to the writers, there is no sustainable justification for these limitations. The rules should therefore be amended so that the set off possibilities on securities owned via part-owner taxable legal persons should be as extensive as if the securities were owned directly by the Swedish company. The future existence of the set-off right on securities has been discussed by the legislature and the future will tell if it will be abolished or not.

This diploma thesis is focused on the procedure of the tax administrator in case of non-fulfillment of the prescribed duties imposed on the taxpayer during the proving and the subsequent transition to the tax determination according to instruments. The introductory part defines the basic theoretical concepts of tax administration and the way in which tax is determined. The analytical part is devoted to the current jurisprudence of the Supreme Administrative Court focused on the issue of tax determination according to instruments. The result is a proposal of the methodical procedure of the tax administrator for tax assessment according to instruments is compiled, which is subsequently applied on model examples.

This thesis deals with the design and implementation of the Internet service, which allows to objectively assess and verify the reliability and diligence of Czech lawyers based on publicly available data of several courts. The aim of the thesis is to create and put into operation this service. The result of the work are the programs that provide partial actions in the realization of this intention.

This diploma thesis deals with the analysis of the actual state of manpower and managerial activity at the Supreme Administrative Court (SAC) as the highest judicial authority. Based on the findings from the questionnaire survey and in-depth interviews with the managers of the SAC changes in the management of the SAC are proposed that shall lead to the intended aim, i. e. increase efficiency of managerial work.

The diploma thesis deals with the issues of tax havens and opportunities of their utilization for the Czech entrepreneurs relating income taxes. The thesis focuses on analysis of the Czech legislation and international agreement binding for the Czech Republic and their interpretation in the case law of the European Court of Justice and the Highest administrative court of the Czech Republic. The thesis includes practical example of the utilization of tax havens.

Abstract The law with special provisions on the care of young people (SFS 1990: 52) (LVU) regulates a possible way out for the social service to compulsorily act to protect children and young people who in different ways are disadvantaged. When an intervention is made in accordance with this law, high legal security requirements are set for each child in each unique case. The purpose of this essay is to analyze whether the administrative law highlights the rights of the children and the best interests of the child in a legal process regarding. This is done through an analysis of administrative law judgments. The study also includes an examination of how the administrative law chooses to take the best interest of the child into account when making a decision. The results of the study show that, in the majority of cases, administrative law emphasizes the importance of the best interests of the child coming to the forefront and the rights of the child to be fulfilled. It also emerges that the child's age and maturity are of great importance for how the administrative law views the credibility of the child's story. If the child has been able to maintain his story over time, it also appears to be something that the administrative law takes into account in the decision-making process. Whether a child is to be represented in the legal process is clear in guidelines and conventions, but how the child's story is taken into account seems ambiguous. How the children should be considered in a legal process seems obvious in theory, but through the course of the study, the reality has turned out to be different. Although the child's perspective and the best interests of the child are described as important, in some cases the administrative law is considered to have a poor child perspective.

The aim of this study was to investigate how conceptions of gender are expressed in the construction of women and men in judgments on the Care of Substance Abusers (Special Provisions) Act (LVM). According to Swedish law everyone must be treated equally, regardless of gender. In addition, the social services have an important responsibility to promote gender equality. At the same time there are conceptions of gender in our society that have been shown to influence the treatment of women and men. It is therefore important to examine, from a gender perspective, whether and how conceptions of gender are expressed in judgments. The empirical material consisted of 30 court cases, whereof 14 cases concerned women and 16 cases concerned men. The data has been analysed through the method “critical discourse analysis”, which focuses on the implicit rather than the explicit. The method allowed us to examine the language in judgments. The main results showed that, despite of a neutral law, women and men were described different. Through the descriptions, four discourses were found. Two on each gender, which acted as opposites. Women as passive victims versus men as active agents. Women as deviant versus men as the norm. The gender discourses showed conceptions of gender that expressed a separation and a hierarchy between women and men.

Thesis deals with the issue of dissolution of political parties. States should recognise that everyone has the right to associate freely in political parties. As a particularly far-reaching measure, enforced dissolution of political party may only be justified in the case of party that advocates the use of violence as a political means to overthrow the democratic constitutional order, thereby undermining the rights and freedoms guaranteed by the constitution. The dissolution of a political party is an exceptional measure in a democratic society and should be govern by the principle of proportionality. Apart from Czech legislation and recent judicial cases, this thesis is focused on Slovak and German experience with political party ban. Relevant decisions of European Court of Human Rights are introduced as well. In the first chapter the term "political party" is defined. Essential role of the political parties in parliamentary democracy as well as its extraordinary status among associations is emphasized. This part of thesis discusses situations when state can interfere with freedom of association or freedom of speech. Legally defined reasons for the dissolution of political parties are explained. These legal reasons are defined by criteria abstractly formulated, therefore a statutory interpretation...

企業併購商譽產生係由「併購公司投資成本」與「被併購公司可辨認淨資產公平價值」產生差異所致，本文先由「併購商譽攤銷」之行政訴訟進行分析，進而研究我國稅捐稽徵機關是否應當發展公平價值評價審查制度以解決相關租稅爭議。另外由於在我國102年起上市櫃公司全面採用國際財務報導準則的前提下，透由我國上市櫃公司於102年度之商譽減損測試執行狀況，將該分析結果與國際現況進行比較，試圖了解我國上市櫃公司之商譽會計政策是否隱藏併購公司高估商譽之風險，並進而探討公司負責人於併購時點所作之投資決策，是否有「經營判斷原則」之適用？在此混沌不明的過渡期間中，本文希望透過此研究而呼籲我國監理機關能盡早正視此一問題。 / M&A Goodwill arises from the difference of "M&A investment cost" and "the acquired company's identifiable net assets at fair value" .This study analyzes the administrative litigation about the " amortization of goodwill" at first. Further we study that whether the tax authority should develop the examination system of fair value evaluation to resolve disputes related to income tax. In addition , science Taiwan Financial Supervisory Commission (FSC) formally announced that all listed companies must apply International Financial Reporting Standards (IFRS) after year 2012, we summary the the Goodwill impairments during year 2013 evaluated by the listed companies and compare with the international status ,trying to understand the listed companies`s accounting policy and weather the M&A Goodwill is without evaluation . At last, this study discuss when responsible person of the corporation high paying to the acquired company whether there is "business judgment rule" applicable? In this chaotic period, this study hopes that this research result could let FSC to notice this issue as soon as possible.

I denna uppsats undersöks hur föräldraförmågan konstrueras i rättsfall och hur olika domstolsinstanser med fokus på Högsta förvaltningsdomstolen, argumenterar för bifall respektive avslag för vård enligt LVU 2§ vilket handlar om föräldraförmågan. Genom en kvalitativ dokumentstudie undersöks sju domstolsavgöranden från förvaltningsrätten, kammarrätten och Högsta förvaltningsdomstolen där fokus ligger på Högsta förvaltningsdomstolens beslut. En hermeneutisk analysmetod används för att analysera materialet samt att socialkonstruktionismen som teori genomsyrar hela uppsatsen. För att fördjupa analysen tar vi stöd av tidigare forskning och vetenskapliga artiklar. Den tidigare forskningen innehåller studier som förklarar termen föräldraskap och vad som ingår i detta men även forskning kring tvångsomhändertagande av barn enligt LVU. Uppsatsens ämne uppkom efter debatter och kritik kring socialtjänstens arbete våren 2022. Det har i dessa debatter hävdats att socialtjänsten omhändertar barn utan giltiga skäl. Resultatet i vår uppsats visar dock på raka motsatsen. Resultatet visar på att en bristande föräldraförmåga inte föranleder ett omhändertagande utan snarare att flera brister i kombinationen med varandra utgör grund för LVU. Uppsatsens resultat visar att en förälder kan klassas som en tillräckligt bra förälder trots bristande föräldraförmågor. Det uppsatsens resultat dock visar på, vilket samstämmer med tidigare forskningen är att ett det krävs en hel del brister i föräldraskapet och omfattande problematik för att skäl för ett LVU enligt 2§ ska föreligga.