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Dataskyddsförordningen trädde i kraft den 25 maj 2018 och sedan dess har cirka fem år av rättsutveckling skett inom Sverige på det dataskyddsrättsliga området. Integritetsskyddsmyndigheten utövar tillsyn för dataskyddsförordningens efterlevande och har därför stor påverkan på hur dataskyddsförordningen bedöms inom Sverige.  Syftet med arbetet har varit att granska Integritetsskyddsmyndighetens beslutsfattande, både kvalitativt och kvantitativt för att sedan kunna dra vissa slutsatser gällande rättsutvecklingen. Undersökningen ämnar utreda vilka rättsområden som är aktuella, vad resultatet blir av överträdelser samt hur IMY resonerar i sina beslut. Metoden har varit i grunden rättsdogmatisk med vissa kvantitativa och kvalitativa moment. Detta har genomförts genom granskning av 67 beslut som Integritetsskyddsmyndigheten själva publicerat på sin hemsida för allmän tillgång, delvis i syfte att de ska vara vägledande. Resultaten har presenterats i nio olika diagram. Arbetets andra del har utgjorts av en kvalitativ granskning av Integritetsskyddsmyndighetens beslut inom rättsområdena kamerabevakning, överföring till tredjeland samt registrerades rättigheter. Utifrån det har bedömningarna brutits ner ytterligare genom att vissa artiklar i dataskyddsförordningen behandlas del för del.  Resultatet utifrån den kvantitativa undersökningen visar att beslut lett till åtgärd i 84 % av besluten och 16 % av besluten lämnades utan åtgärd. Sanktion var den mest populära åtgärden, vald i 60% av besluten följt av föreläggande med 36 %. Besluten hade överklagats till allmän förvaltningsdomstol i 34 % av besluten vilket visar att 66 % av Integritetsskyddsmyndighetens beslut slagits fast. Av de överklagade besluten som avgjorts i allmän förvaltningsdomstol instämde domstolen med IMY i 50 % av fallen respektive helt upphävt IMY:s beslut i 25 % av fallen. Inom rättsområdena kamerabevakning, överföring till tredjeland och registrerades rättigheter beaktades omständigheterna i det enskilda fallet men IMY har också tillförlitat sig på tolkningskällor som EU-domstolsavgöranden, förarbeten, EDPB:s riktlinjer samt svensk rättspraxis. Av de överklagade besluten som avgjorts i domstol instämde inte alltid förvaltningsdomstolarna i IMY:s bedömning, ibland gällande sakfråga och ibland huruvida en viss överträdelse ska leda till sanktion. Ett mål inom rättsfrågan kamerabevakning har beviljats prövningstillstånd i Högsta förvaltningsdomstolen.  Det kan dras olika slutsatser och lärdomar utifrån det underlag som använts i arbetet. Dataskyddsförordningens artiklar kan vara svårbedömda och måste avvägas utifrån enskilda fallet. Ju mer digitaliserad världen blir, desto mer behövs dataskyddsreglerna.

Skiljerätten är ett system för tvistlösning utanför de allmänna domstolarnas monopol på rättskipning. För att skiljeförfaranden ska vara effektiva har möjligheten att överpröva och ogiltigförklara skiljedomar begränsats till ett fåtal regler i svensk rätt. En av dessa regler är ogiltigförklaring av en skiljedom som strider mot grunderna för den svenska rättsordningen, också kallat ordre public.  Genom Sveriges anslutning till Europeiska Unionen har unionsrätten blivit en integrerad del av svensk rätt med skyldigheter för staten att i sin dömande verksamhet tolka och tillämpa EU-rätten för att försäkra dess genomslag och de rättigheter som är förenade med den. I denna uppsats undersöks hur den svenska skiljerätten påverkats av EUrätten genom EU domstolens praxis kring ordre public och hur svenska domstolar vid överprövning av skiljedomar bedömt ordre public i en EU-rättslig kontext. I uppsatsen behandlas ordre public genom att undersöka vilka materiella regler i EU-rätten som utgör ordre public när svenska domstolar ska överpröva skiljedomar. Vidare så behandlas vilken granskningsnivå domstolar ska tillämpa vid överprövning av en skiljedom som strider mot en materiell regel i EU-rätten som utgör ordre public. Slutsatsen är att EU:s konkurrensrätt med säkerhet utgör materiell ordre public, samt att flera regler i EU-rätten som utgör bestämmelser av central vikt och har en tvingande funktion, potentiellt kan utgöra materiell ordre public. Vidare så är granskningsnivån för EU-rättslig ordre public underkastad principen om processuell autonomi och EU-domstolen har lämnat frågan åt de nationella domstolarna och lagstiftarna. För att överprövningen av skiljedomar som strider mot materiell EU-rättslig ordre public ska vara tillåten måste den vara förenlig med principerna om effektivitet och likvärdighet. Slutsatsen i denna del är att Sverige lever upp till EU-rättens krav men att granskningsnivån vid materiell EU-rättslig ordre public är präglad av osäkerhet och potentiellt svårtillämpad. Klargörande i praxis från Högsta domstolen och EU-domstolen skulle därför vara välkomna.

Den här examensuppsatsen behandlar i stort principerna om ömsesidigt förtroende och ömsesidigt erkännande på unionsrättens område för frihet, säkerhet och rättvisa. Uppsatsen identifierar och uppmärksammar ett växande problem i Europa, nämligen att skyddet av grundläggande rättigheter och rättsstatsprincipen inte är en självklarhet inom alla medlemsstaters rättsordningar. Det anförs att denna problematik bygger upp för att en användning av principerna i straffrättsliga samarbeten kan bli problematisk om det inte sker med försiktighet. Med hänsyn till aktuell rättspraxis redogörs för hur EUD ser på den saken. En användning av principerna som är alltför oförsiktig exemplifieras med den föreslagna E-bevisförordningen. Det hela resulterar i en diskussion om hur principerna inom ramen för E-bevisförordningen används respektive hur de borde användas för att uppställa ett tillräckligt skydd för grundläggande rättigheter och rättsstatsprincipen. Slutsatsen som nås i uppsatsen är att E-bevisförordningen borde förändra sin utformning och omformuleras i flera hänseenden inte bara med hänsyn till EUD:s rättspraxis, utan även för att minimera risken för att enskilda lider rättsförluster. / This thesis deals with the principles of mutual trust and mutual recognition within the EU’s area of ​​freedom, security and justice (ASJ). The thesis identifies a mounting problem in Europe: the protection of fundamental rights and the rule of law is no longer self-evident in all Member States’ legal systems. The thesis then assumes that this may become problematic if the use of the principles in EU criminal law co-operation is not applied in a sensitive and cautious manner. With regard to the current case-law of ECJ, an interpretation of the court’s view on this issue is put forward. The E-evidence regulation proposal is used as an example of a too risky use of the principles in a criminal law co-operation legislation. The thesis then focus on how the principles is used in the E-evidence regulation and how they should be used to include a sufficient protection of fundamental rights and the rule of law. The conclusion is reached that the E-evidence regulation must be amended and, in several respects, improved not only with regard to the case-law of ECJ, but also in order to minimize the risk of individuals suffering legal losses

The new General Data Protection Regulation (GDPR) imposes new challenges for both authorities and private actors in ensuring the protection of individuals personal data. With stricter rules comes more responsibility and the risk offacing a civil action for damages. Article 82 in GDPR gives the data subject aright to receive compensation from the controller or processor for any material or non-material damage suffered as a result of an infringement of the regula-tion. The study examines what could constitute a compensable non-material damage and how the compensation could be determined according to Swedish law and EU-law. This is done through the legal dogmatic method. The study finds that a lot of discretion is left up to the member states themselves when it comes to assessing damage. However, “damage” is to be interpreted accordingto the principles laid down by the European Court of Justice and the member states also need to take into account the principles of equivalence and effectiveness. The data subject also has the right to full compensation for the damage suffered and the compensation needs to be proportionate in relation to the damage. It is found that there is no scope for a punitive damage nor is it either possible to delimit the amount of compensation available without regard to the circumstances in each case. When it comes to awarding damages for non-material damage however, it becomes necessary to use flat-rates as long as they are related in a way that takes into consideration the circumstances of each individual case.

No description available.

<p><strong>Abstract</strong></p><p>The subject for this thesis is the Swedish gaming monopoly. This thesis describes the Swedish legislation that regulates the market for gaming in Sweden. The European legislation is also explained in the thesis; both the rules in the EC treaty and the rulings made by the EC court of justice (ECJ). The purpose with this is to see if the Swedish legislation can be upheld considering the rules set up by EC law. The second part of the thesis is focused on the actuality of the problem and the future possibilities for the regulation. In this part it is presented, among other things, a law proposal that regulates the gaming market from the point of view that corresponds with my analysis of the thesis overall.</p><p>Gaming monopolies falls under the rules of services in article 49 in the EC treaty. To the rules in article 49 come the possibilities to exceptions in article 46. The ECJ has also extended these exceptions to other circumstances then the ones that are determined by the EC treaty. It is under these extended exceptions that the Swedish gaming monopoly should be evaluated. The ECJ has to this day not rejected any national gaming monopoly resembling the Swedish monopoly, but the ECJ has clarified more and more the prerequisites from which a gaming monopoly could be regulated. One of the purposes, if not <em>the</em> purpose, with the Swedish regulation has under a long time been to collect money for the government. This is very interesting due to the fact that the ECJ has expressed that economic motives cannot be the real justification for the restrictive policy adopted. It can only be accepted if it is an incidental beneficial consequence. The Swedish gaming monopoly can be criticized for this, and from other points of view.  </p><p>The conclusion in this thesis is that the Swedish gaming monopoly, as it is designed today, should not be acceptable considering the EC law. A change is therefore necessary, making the Swedish regulation more conformed to EC law. The proposal presented in this thesis is to open the market for other operators, making it a market exposed for competition. The legislation should, of course, still be there regulating the operators that get the necessary permit. Though getting the permits should, in contrast to today, undergo a general test. A new law is also suggested. This law focuses on merchandising of gaming products.</p>

Due to constant expansion of the European Community, the harmonization in the fields of European company law and development of internal European market have emerged into considerably bigger and more complex issues. Aspects of corporate mobility, having a direct simultaneous connection to the right of freedom of establishment, have been one of the most problematic spheres for reaching international consensus. Despite numerous directives adopted by Member States (MS) European undertakings continue to be regulated by national legislations. The idea of a common European limited liability company, sc. Societas Europaea (SE), was put into process of realization in order to facilitate the internal trade and to help multinational companies to obtain legal certainty and trans-European character by rising above the variety of national legislations. Furthermore, the SE was to make cross-border enterprise management more flexible and less bureaucratic and to help improving the general competitiveness of Community enterprises. The process of formation of the European Company Statue took over forty years and the result of the final adoption turned out to be something completely different from the es-sential idea of the European Company. Due to the historical, socio-political and legal dif-ferences MSs had difficulties with compromising on the majority of aspects and instead of one common SE form, the Community had basically adopted 28 different alternatives, loosing the original valuable supranational character. The strongest advantage of the SE are the rights conferred to it by the Regulation. The frequent use of renvoi technique undermines this aspect of SE’s precedence over national legislation. The true potential of the European Company remains thus highly theoretical and the current shape of the SE presents only a weak alternative to the national corporate forms of the MSs. A European Company cannot be freely incorporated solely by investment of private capi-tal. There is a need for existence of at least two legal enterprises which furthermore must fall under the scope of different national legislations. In other words in order to create an SE, the definite cross-border element between companies at hand must be visible or can be identified. It can be formed by means of merger, creation of a holding, incorporation of a subsidiary or conversion. The subscribed capital for the SE shall at its minimum equal €120 000. The Council Regulation on SE provides a flexible management regime, permit-ting companies to choose between two administration systems (one-tier/two-tier) that exist in the Community. The issues of employee involvement are regulated in separate directive that is a supplement to the Regulation. Despite the recent developments of freedom of establishment through the case-law, the matter remains utterly complicated. The SE may seem on one hand as a logical solution, being able to incorporate in different MSs, to merge or to form a holding without burden-some processes of winding-up and re-incorporation. On the other hand the Regulation re-stricts the mobility of the SE by provisions prohibiting location of registered and head of-fice of the company in different MSs, depriving it thus from one of the basic Community freedoms. Prudent attitude to mobility and aspiration to protect national interests have partly diminished essential advantages of the SE. It appears to be impossible to conduct business in one MS while being registered in another. Possible amendments are awaited shortly, but so far the SE has definitely not achieved many of practical goals considering mobility and has fulfilled very few of its important theoretical expectations. National perspective on the adoption of the SE seems to be relatively positive, accepting the theoretical advantages of corporate mobility, options of structure and management and possibility to obtain an essentially European trademark. However, there is also an amount of skepticism addressed to deficient practical functioning due to the lack of uniform legislation. European organizations and companies tend to have a slightly more cautious and restrained approach. The idea of a European Company is praised more for its genuinely European character. Representatives for established SEs prefer to talk about internationalization of trade, European recognition, enhanced competitiveness and market integration, while very little speaks about the true practical potential. The SE is furthermore often observed as a useful but still mainly theoretical legal instrument, playing an indispensable part in the overall development of European company law. Political motives seem to be considerably heavier while discussing the question of necessity of adoption that later attracted so little interest. Additionally, the basic idea of the SE also seems to include definite measures for general European unification, granting SE the symbolic value of commonly European enterprise. Consequently, failing in purely practical application in the absence of a clear need for common limited liability company, the SE has its theoretical and crucially important socio-psychological purposes.

The application of Art. 87(1) EC to taxes above all is connected to the application of the derogation method, which appears to be part of the selectivity criterion. This dissertation examines the application of the derogation method and the assessment of the selectivity criterion applied to taxes, primarily de lege lata, but also de lege ferenda. It begins with an analysis of the relationship among the criteria of Article 87(1) EC and continues with an analysis of the relationship between the derogation method and the assessment of the selectivity criterion applied to taxes. Several scholars have criticised the application of the derogation method because of the difficulty of identifying a derogation and of establishing the benchmark against which the derogation should be assessed. In this dissertation both the benchmark and the establishment of a derogation is analysed, partly with reference to the tax expenditure debate that occurred in the subject area of international taxation during the 1970s and 1980s. The selectivity criterion applied to taxes contains an assessment of justification, whereby the selective nature of a measure can be justified on the basis of the nature or general scheme of the system: Therfore the meaning and implications of this assessment are also examined. After all these issues have been examined de lege lata, the extents to which the application of the derogation method and the assessment of the selectivity criterion follow a logical system are discussed and recommendations for eliminating the identified deficiences are put forward.

CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit. The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification. An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment. The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.