知識經濟時代，智慧財產權已經成為公司經營的策略重點，不再只是著重於法律與科技等構面，觸角更擴張為經營管理、商業競爭、企業併購、財務規劃與驅策新事業的重要工具。新的專利侵權原告（The New Breed of Patent Infringement Plaintiffs）便趁此一熱潮悄然誕生，美國稱之為「Patent Troll」，其不為營運研發、純粹在全球購買專利，以創造利潤與策略佈局考量為主，挾著專利持有人的地位大張旗鼓尋找「交易」對象，以訴訟為手段作為談判的籌碼，到處發警告函以獲取權利金。「Patent Troll」不僅在法律制度上引發爭議，更提高企業在智財管理方面的困難度，其對專利體系上的影響是全面性的。 本文第一章主要說明本論文之研究動機，包含專利訴訟新趨勢、新的商業營運模式，以及順應而生的「Patent Troll」之情形，闡述其所造成與被授權人間議價能力失衡之現象，接著闡述其對交易關係的影響以及美國法上相應適用的法律原則之變化，最後針對台灣的現況做一說明並向企業提出策略上之建議。 第二章蒐集並整理國內外與「Patent Troll」相關問題的爭議及探討。首先針對智慧財產服務業(IP Service Corporation)及智財控股公司(IP Holding Company)等名詞作一基本介紹。次對「Patent Troll」之名詞、定義、由來及分類做一整理介紹，接著說明「Patent Troll」之特徵、功能及商業模式。最後則針對各方文獻對於專利管理流程以及企業營運策略等建議做一整理分析。 第三章針對「Patent Troll」此一名詞做全面性的介紹與探討。首先對「Patent Troll」的定義、名詞爭議、發展歷史及與類似名詞的區辨為一概括式的介紹，本文將「Patent Troll」定名為「專利地痞」，並認為分析特徵可歸納為下列七項，只有當七項特徵都符合時才是本文所指涉之專利地痞：（一）為專利權人的個人、獨立發明人或公司；（二）藉由購買專利（如MercExchange）或進行技術創新(如Lemelson)；（三）不製造生產產品；（四）非提供專利服務；（五）鎖定目標公司（Target Company）：該目標公司必須是獨立發明製造技術，真正使用該專利，欠缺專利授權，在商業上成功，並且出現且已投入不可回復的損害；（六）以訴訟與禁制令作為要脅；（七）以達和解授權以獲取權利金等創造利潤及策略布局。接著說明「Patent Troll」的分類，以掌握其可能存在的不同態樣，本文將專利地痞分類為「發明型」專利地痞」，以及「購買型」專利地痞。然後就其特徵、優勢及商業模式加以闡述，歸納出一些共通的特徵，本文認為專利地痞的商業模式可以分成下列幾個步驟，第一階段為累積專利期，第二階段為授權協商期，第三階段則為專利訴訟期。各階段之間有其前後順序，並且環環相扣，除了第一階段需投入成本外，另外兩個階段均以創造利益為最終目的。最後再就全球各主要國家關於「Patent Troll」的現況進行討論並提出結論，以此部分的撰寫與結論作為第四張及第五章關於法律面與管理面相關議題批評檢討的基礎。 第四章探討「Patent Troll」在美國法上涉及的相關法律爭議問題，期以此觀察緣起環境變遷的方式了解國內外法制環境的差異，並定位台灣在此一進程中所處之發展位置，以解析台灣關於「Patent Troll」此議題重視之必要與否以及應該採取的態度與方法。首先以美國法上針對「Patent Troll」此一議題在行政、立法和司法的變革為引，帶出此一議題影響層面的全面性。次專注於美國法上關於立法上「專利改革法案」對於解決「Patent Troll」問題所做的努力，如前已提及之專利先申請原則、專利侵權損害賠償計算基礎、惡意侵權損害賠償、專利核可後非經訴訟程序的異議制度（Post-Grant Opposition）和專利侵權訴訟管轄權等。接著以法院判決的變化演進，如前述主要提及之2006年eBay v. MercExchange一案中對於禁制令核發原則的確立、2007年KSR v. Teleflex一案中對於可專利性原則（Patentability）的解釋運用，2007年MedImmune,Inc. v. Genentech一案對於確認判決（Declaratory Judgment）行使範圍的解釋。2007年Microsoft v. AT&T 針對域外效力（Extraterritorial Impact）的確立，以及2007年In re Seagate一案對於惡意侵權(Willful Infringement)的認定等。最後針對個別修正法案或法院判決的變遷對專利地痞的影響做一說明。 第五章提出企業面對「Patent Troll」此一威脅時所能採取的因應策略。將以第三章所分析之專利地痞商業模式三步驟為本，針對專利地痞行使各該步驟時，企業可能採取的因應策略。第一階段的累積專利期，包含有專利資訊管理、專利購買與公司併購、延攬IP專業人才、保險分擔機制與提撥準備金、技術創新設計、專利交叉授權、專利策略聯盟、契約條款規劃和其他新型態的因應策略等；第二階段的授權協商期，包含有專利評估、和解授權，確認訴訟；第三階段的侵權訴訟期，則有專利訴訟程序、侵權認定程序、善用迴避設計、提出異議制度、提出專利再審查、慎選繫屬法院，以及採取團體訴訟以資因應等。期以一相關流程使企業得以瞭解其現階段落在何種情況時應採取何策略始得降低風險並妥善因應。 第六章為本論文之結論建議，結論部份，將前述第三章、第四章和第五章所提出之觀點作一概括性的總結。建議部分，即就我國產官學各界及現行法制面對「Patent Troll」問題可能適用之解決方式加以檢討並提出建議。 / In the knowledge-based economy era, intellectual property has become the focus of business management strategy. The concerns of intellectual property management extend from law and technology to management, market competitions, mergers and acquisitions, financial plans, and start-ups. The trends also bring forth a new breed of patent infringement plaintiffs, Patent Troll, who do not undertake R&D and purchase patents worldwide as their main profit and business strategy. Those patentees utilize litigation as measures to bargain with their “clients” to obtain loyalties. The issue of Patent Troll is influential in the Patent system. It rouses controversy in legal system and increase difficulty for industry in intellectual property management. Chapter I describes the main concern of this thesis, including new trends of patent litigation, new business model, and “Patent Troll.” The chapter will elaborate an imbalance of bargaining power between licensors and licensees cause by patent troll, the influences of patent troll to IP transactions, and the changes of legal principles under U.S. patent law and judicial decisions. The chapter will outline the current situation in Taiwan and propose some strategy to industries. Chapter II involves relating issues on "Patent Troll" in Taiwan and abroad. First, the chapter will introduce the definition of IP Service Corporation and IP Holding Company. Then the chapter will elaborates and discuss patent troll from the name, definition, classification, origin, features, functions and business models. At last, this chapter will analyze the patent managerial process and operating strategies for the industries. Chapter III focuses on a comprehensive introduction towards patent troll. First, the article elaborates the disputes on the definition, the term, the history and the differences between similar terms of patent troll. A Patent troll should meet all the following seven characteristics, (a) patent owner/independent inventor/company; (b) Compare purchase of rights (MercExchange for example) vs. invention (Lemelson for example); (c) Does not Make, Use, Sell, Offer to Sell, Or Import Patented Article/ Does not Use/Practice Patented Method; (d) no IP Service; (e) Target company (infringer): The target company must be an independent inventor of the technology, has real use of the patent, lacks of patent license, has successful business and devotes substantial investments; (f)Threat of litigation & Injunction; (g) Demand for licensing fee. Then the article describes the classification of patent troll in order to grasp the potential types of it. Patent troll in this chapter will be classified as "inventor" one and "purchaser" one. The business model of patent troll can be divided into three stages: (a) cumulative period ;(b) licensing and consolation period and (c) patent litigation period. The three stages are of time sequence and closely linked together. The “Patent Troll” needs to invest money only in the first stage and take profit creation as the ultimate goal in the other two stages. Finally, the chapter describes and discusses the developments and current status of patent troll in some major countries in the world. The observation and discussion will be served as the foundation for further discussion in the following chapters. Chapter IV focuses on the legal principle changes under U.S. patent system in three dimensions: administration, legislation and jurisdiction and illustrates the effects that occur to patent troll. The changes of administration focus on three parts: the limitation of continuation application, the limitation of divisional application and the limitation of claims. In legislation, the changes focus on “Patent Law Reform Act”, including the first-to-invent to first-to-file principle, the calculation basis of damages, enhanced damages, post grant review procedure, and venue and jurisdiction. The changes of jurisdiction focus on five verdicts and cases, eBay v. MercExchange, KSR v. Teleflex, MedImmune, Inc. V. Genentech, Microsoft v. AT & T, and In re Seagate. The chapter will elaborate the influences of those changes and decisions on the business model of patent troll. Chapter V proposes some possible solutions and strategies to industries when they are confronted with the threats of patent troll. This thesis takes the three stages of patent troll’s business model as a foundation and proposes the strategies for industries against patent troll during different stages. The strategies for first stage are IP information management, patent purchase, mergers and acquisitions of companies, IP professionals recruitment, insurance mechanism, technology R&D, patent cross-licensing, patent alliances, contract planning and other new types of strategies and so on. The strategies for the second stage include patent evaluation, authorization of reconciliation and declaratory judgment. The strategies in the third stage are patent litigation, infringement procedures, patent design around, patent re-examination, choose of venue and jurisdiction and group litigation. The thesis expect to enable industries to understand what stage they fall on and what strategies they can adopt, with the proposal of management procedure. Chapter VI will be the conclusions of this thesis and will include suggestions on the issue of patent troll to industries, government and academia.

近年來在美國有一種”新興產業”崛起，部份非專利權實施者NPE，專門尋找實際生產商品或提供服務的知名企業為對象，以提出專利侵權訴訟的方式，加上持有法院核發之禁制令，威脅被告以達到強迫授權或合解的目的，一般稱之為「Patent Trolls」。 按專利制度的二大政策目標，一為提供發明人發明的誘因，一為鼓勵發明人揭露其發明技術內容，而Patent Trolls投機性授權模式所造成的問題，是否會破壞專利法之立法目的，而降低企業投資創新研發的誘因，乃值得觀注且為有待解決的議題。 故本文之主要目的乃從美國與台灣之專利改革與實務判決，探討Patent Trolls之解決之道。 / Recently there is a “new industry” in the U.S., some NPEs brought patent infringement suits against famous enterprises, which manufacture product or supply service and threatened with injunction, commonly called “Patent Trolls”. Among the two policy objects of patent law, one is giving the inducement to invent, the other is encourage inventors to disclose their inventions. Whether the problems caused by the opportunistic licensing models of Patent Trolls would cause damage to the object of patent law and decrease the driving force to invent of the enterprises is an issue worth observing and solving. Consequently, the object of this thesis is to discuss the solution of the Patent Trolls issues in light of Patent Reform and cases in the U.S. and Taiwan.

Made available in DSpace on 2016-04-26T20:20:05Z (GMT). No. of bitstreams: 1 Erik Navarro Wolkart.pdf: 1422819 bytes, checksum: 2b21ad9114c83a7c3a9a46086eea66c9 (MD5) Previous issue date: 2011-05-18 / The present dissertation has as its aim of study, firstly, the definition of the main features of what is considered a civil procedure objectification mechanism.Then, the study analyses procedural aspects, benefits and vicissitudes of several procedural law concepts, which can be defined as mechanisms of civil procedure objectification. These previous steps lead to the conclusion that the opening of the aforementioned mechanisms and the adoption of clear rules for the Courts precedents adaptability are essential for the compliance with the Constitutional civil procedural law theory" / O presente trabalho traz como objeto de estudo, em primeiro lugar, a definição das características do quem vem a ser um mecanismo de objetivação do processo. Após, analisa aspectos processuais, virtudes e vicissitudes de diversos institutos que possam ser assim classificados. Por fim, conclui pela necessidade de abertura do procedimento e adoção de formas claras de flexibilização de precedentes para que haja o necessário enquadramento desses mecanismos no modelo constitucional de processo civil

A presente obra é dedicada ao estudo dos novos mecanismos destinados a combater a morosidade do processo judicial, em especial a tutela de evidência. A pesquisa abrange a teoria da cognição, perpassando a função da verdade para o julgamento, analisando cada um dos graus de verossimilhança e a cognição de questões de direito. Em seguida, examinam-se os efeitos do tempo sobre o processo, objeto da dromologia processual. Considerando a mora como um fator de risco, são abordadas soluções teóricas para o seu adequado equacionamento, quando em confronto com o risco de erro judiciário. Um dos instrumentos para a gestão desses riscos, sempre presentes no curso processual, é a análise econômica do direito. Com vistas à formação de um prognóstico a respeito das chances de sucesso da tutela de evidência no Brasil, são explorados institutos correlatos no Direito Comparado, suas semelhanças e diferenças, bem como, sempre que possível, dados empíricos sobre os resultados obtidos nos respectivos países. Por fim, procede-se a uma análise crítica dos dispositivos do anteprojeto do novo Código de Processo Civil que versam sobre a tutela de evidência. / In a dynamic society, time is surely a kind of wealth. This is still true when it comes to litigation. Especially in civil law countries, plaintiffs are only granted what they pursue in court after a long judicial procedure that comprises the defendants hearing and the analysis of factual findings. However, it turns out that when the plaintiff proves his right at the very beginning of the trial, this time-consuming process is not only unfair to the plaintiff, but also inefficient to the Judiciary Branch as a whole. Thats mainly a result of defendants behaviors intended to protract the final resolution of the lawsuit, even when he knows that the other litigants claim is right. In those cases, preliminary injunctions not always suffice given the strict, urgency-related requirements they usually entail. In an attempt to properly address the issue, the draft of the new Brazilian Civil Procedure Code has provided for a new sort of injunction (tutela de evidência) meant to reasonably allocate the cost of time to each one of the parties. The underlining assumption is that in all judicial procedures there is a tradeoff between the risk of judgment error (due to the lack of information) and the risk of delaying justice (due to the time extent). Drawing on Law and Economics premises, this work sets forth some guidelines as to how to manage those risks fairly and efficiently.

無論我國航運公司所屬船舶有無「權宜船籍」的問題，於船舶航經英國法權或間接繼受英國法學之區域（如美國、澳洲、紐西蘭、新加坡、香港與加拿大等），皆有受該海事法系統管轄之可能。海上犯罪之行為地管轄固勿論，即使英國非行為地，英國海事法向來均允許對航經英國法權之船舶、運費或貨載等財產（res；property）進行扣押（arrest）以取得對財產之管轄權，俾迫使財產之利害關係人提供擔保或出庭應訊，故即使位居東南亞的我國航運公司亦有了解英國海事法程序特殊性之必要，此不僅可事先規避可能遭受司法扣押的風險，於受扣押之後，亦可即使採取適當行為減少損害進而保護應有權利。因此，對我國航運公司而言，對英國海事程序，特別是對物訴訟（action in rem）的研究不啻為一種法律上的「風險管理」（Risk Management）。 本文第二章介紹以複雜著稱的英國法院系統，並將重心置於海事法院之地位與其管轄權之發展，並分類逐條論述海事法院之對物訴訟管轄權（即何種性質之請求權得提海事對物訴訟）。第三章為本文重心，介紹英國對物訴訟理論之發展，並對其理論形成之歷史景、本質理論（程序說（procedural theory）或人格化說（personification theory）等）、與國際公約及普通法間如何取得平衡？財產所有權人或利害關係人出庭應訴與否之責任差異何在等，並於最後對容易致生混淆的相關概念一併釐清。第四章論述現行對物訴訟「程序」問題，從對物訴訟令狀（writ in rem）之聲請、簽發與送達、扣押裁定之聲請與船舶扣押之執行、各種特別聲請（caveat）、財產利害關係人之承認送達（acknowledgment of service）、保釋金（bail）或擔保等之提出、財產之放行（release）、船舶之鑑價與變價、對物訴訟缺席判決（default judgment）、聲請法院付出（payment out）與準備程序行為（preliminary acts）等。第五章討論瑪瑞發禁制令（Mareva Injunction）之最新發展，其可補充對物訴訟船舶扣押效力不足之部分，且其現於海事及商事訴訟上頗為盛行，其可避免被告惡意所為之脫產行為，可禁制大於一艘以上之被告船舶，有特予介紹論述的必要。 於民事訴訟法中增訂一編海事程序之草案，以為本文結論。

Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-11T20:33:07Z No. of bitstreams: 1 Santana Júnior.pdf: 1153660 bytes, checksum: 20be7a9173896fad800771ee30d280bb (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-05-09T17:37:02Z (GMT) No. of bitstreams: 1 Santana Júnior.pdf: 1153660 bytes, checksum: 20be7a9173896fad800771ee30d280bb (MD5) / Made available in DSpace on 2013-05-09T17:37:02Z (GMT). No. of bitstreams: 1 Santana Júnior.pdf: 1153660 bytes, checksum: 20be7a9173896fad800771ee30d280bb (MD5) Previous issue date: 2011 / A presente pesquisa, de natureza bibliográfica, tem o objetivo de analisar o instituto da “omis-são inconstitucional” no ordenamento jurídico vigente, explicando de que forma a evolução dos direitos fundamentais e da nova hermenêutica permitem o seu enfrentamento. Para isso, será observado de que forma a evolução do constitucionalismo e a posterior crise do positi-vismo jurídico está atrelado à emergência dos direitos fundamentais e da necessidade de com-bate daquela temática. O estudo permitirá que se demonstre que a crise do positivismo jurídi-co, materializado nas duas grandes guerras mundiais, fez surgir a necessidade de retomada dos valores aos ordenamos jurídicos mundiais, fazendo com que os “princípios” passassem a ter a natureza de normas jurídicas, e por isso, de observância forçosa. Será analisado, ainda de que forma os princípios constitucionais – dentre eles, o princípio da máxima efetividade cons-titucional e o da aplicação imediata dos direitos e garantias fundamentais – estão diretamente vinculados ao nascimento de uma teoria que combate as omissões legislativas inconstitucio-nais. Verificar-se-á, então, algumas propostas estrangeiras para o combate a tais omissões à luz das novas tendências hermenêuticas e de que maneira possa ser feita uma releitura nos atuais instrumentos no ordenamento jurídico brasileiro – o mandado de injunção, a ação direta de inconstitucionalidade por omissão e a argüição por descumprimento de preceito fundamen-tal – para que possam ser um efetivo meio de combate às omissões inconstitucionais. / Salvador

A presente obra é dedicada ao estudo dos novos mecanismos destinados a combater a morosidade do processo judicial, em especial a tutela de evidência. A pesquisa abrange a teoria da cognição, perpassando a função da verdade para o julgamento, analisando cada um dos graus de verossimilhança e a cognição de questões de direito. Em seguida, examinam-se os efeitos do tempo sobre o processo, objeto da dromologia processual. Considerando a mora como um fator de risco, são abordadas soluções teóricas para o seu adequado equacionamento, quando em confronto com o risco de erro judiciário. Um dos instrumentos para a gestão desses riscos, sempre presentes no curso processual, é a análise econômica do direito. Com vistas à formação de um prognóstico a respeito das chances de sucesso da tutela de evidência no Brasil, são explorados institutos correlatos no Direito Comparado, suas semelhanças e diferenças, bem como, sempre que possível, dados empíricos sobre os resultados obtidos nos respectivos países. Por fim, procede-se a uma análise crítica dos dispositivos do anteprojeto do novo Código de Processo Civil que versam sobre a tutela de evidência. / In a dynamic society, time is surely a kind of wealth. This is still true when it comes to litigation. Especially in civil law countries, plaintiffs are only granted what they pursue in court after a long judicial procedure that comprises the defendants hearing and the analysis of factual findings. However, it turns out that when the plaintiff proves his right at the very beginning of the trial, this time-consuming process is not only unfair to the plaintiff, but also inefficient to the Judiciary Branch as a whole. Thats mainly a result of defendants behaviors intended to protract the final resolution of the lawsuit, even when he knows that the other litigants claim is right. In those cases, preliminary injunctions not always suffice given the strict, urgency-related requirements they usually entail. In an attempt to properly address the issue, the draft of the new Brazilian Civil Procedure Code has provided for a new sort of injunction (tutela de evidência) meant to reasonably allocate the cost of time to each one of the parties. The underlining assumption is that in all judicial procedures there is a tradeoff between the risk of judgment error (due to the lack of information) and the risk of delaying justice (due to the time extent). Drawing on Law and Economics premises, this work sets forth some guidelines as to how to manage those risks fairly and efficiently.

L’infinitif est souvent présenté comme un mode qui ne présente ni les marques de temps, ni de personne, ni de nombre. De ce fait, la grammaire traditionnelle le classe parmi les formes non personnelles du verbe avec le gérondif et le participe. Cependant, l’infinitif sert à exprimer un ordre, un conseil, une interdiction, entre autres actes directifs. On le retrouve dans les modes d’emploi de divers produits, dans les recettes de cuisine, dans le code de la route, dans les libellés de conseil, pour ne citer que quelques exemples. Selon les grammaires, dans cet emploi, l’infinitif serait utilisé à la place de l’impératif, dont il serait l’équivalent. Au vu de ces affirmations, cette thèse se propose d’étudier les caractéristiques de l’infinitif injonctif. Pour ce faire, nous nous intéressons à la catégorisation de l’infinitif et aux propriétés de l’injonction. En effet, l’utilisation de l’infinitif injonctif soulève des questions. Le texte injonctif est associé à un acte d’intimation à l’action ; il s’agit d’un acte directif par lequel un locuteur veut agir sur le comportement de son destinataire. Alors comment expliquer qu’une forme qui serait non personnelle et intemporelle puisse être employée dans un genre qui s’inscrit résolument dans une situation de communication où la présence d’un locuteur ne fait pas de doute, et où le message est destiné à un public déterminé ? Notre recherche a permis de montrer que l’infinitif est une forme verbale à part entière, avec des particularités qui lui sont propres. Notre étude sur corpus vient confirmer cette position au vu de l’organisation des constituants très riche de l’infinitif injonctif / The infinitive is often described as a mood which does not possess time, person or number markers. Hence, traditional grammars classify it as impersonal, along with the gerund and the participial. However, the infinitive can express an order, an advice, and a prohibition, among other directive speech acts. It is used in instruction manuals, in cooking recipes, in traffic regulation texts, in advisory texts, to name a few. According to grammars, in such cases, the infinitive is used instead of the imperative. It would thus be similar to the imperative. On the basis of these statements, this thesis intends to study the characteristics of the injunctive infinitive. To do this, we consider the categorisation of the infinitive as well as the properties of the injunctive discourse. Indeed, the use of the injunctive infinitive raises questions. The injunctive text relates to a directive speech act through which the speaker attempts to get the addressee to perform the action described. How is it, then, that an impersonal and tenseless verb form can be used in a discourse which is clearly linked to a communication situation where there is no doubt as to the existence of a speaker and where the speech is directed towards a particular audience? Our research shows that the infinitive is a verb form in its own right, with its own unique features. Our corpus-based study confirms this fact, as shown by the rich syntactic possibilities with the injunctive infinitive.

Die Dissertation befasst sich mit der juristischen Problematik, ob ein Rechtsbehelf anzuerkennen ist, der es Anspruchsgegnern ermöglicht, in lauterkeitsrechtlichen Unterlassungsstreitigkeiten Verfahren des einstweiligen Rechtsschutzes zu initiieren. Ein solcher Rechtsbehelf ist für Anspruchsgegner bislang nicht anerkannt. Dies stellt sich als sehr problematisch dar, da Eilverfahren im Lauterkeitsrecht eine sehr hohe Bedeutung zukommt und Anspruchsgegner in diesen Verfahren signifikant benachteiligt werden. Dieser Umstand begründet auch eine erhebliche Gefahr von Fehlentscheidungen zu Lasten der Anspruchsgegner. Im Wettbewerb kann diesen Fehlentscheidungen große Bedeutung zukommen, weil durch sie beispielsweise der Vertrieb neuer innovativer Produkte untersagt werden kann. Die Arbeit kommt zu dem Ergebnis, dass ein entsprechender Rechtsbehelf anzuerkennen ist, da er dem Anspruchsgegner eine Möglichkeit verschafft, sich wirksam vor schädigenden Fehlentscheidungen zu schützen und damit der Verwirklichung der verfassungsrechtlichen Vorgaben prozessualer Waffengleichheit und effektiven Rechtschutzes dient. / The dissertation deals with the juristic problem whether a legal remedy is to be recognized which enables opponents to initiate procedures of interim legal protection in disputes regarding injunctive relief in the field of unfair competition law. Such a legal remedy is not recognized for opponents up to now. This appears to be very problematic, as preliminary proceedings are of high importance in the field of unfair competition law and opponents are being significantly disadvantaged in these procedures. This fact also founds a considerable danger of wrong decisions at the expense of the opponents. In competition these wrong decisions may be of great importance as, for example, the distribution of new and innovative products can be prohibited by them. The work comes to the conclusion that a corresponding legal remedy is to be recognized, because it provides the opponent with an effective option to protect itself from damaging wrong decisions and it serves the realization of the constitutional requirements of procedural equality of opportunity and effective legal protection.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual. The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls. This study was delimited, partly due to space considerations, to examine the commission's proposals to increase the Rule of Law regarding third party controls as well as to SKV as the investigating authority. Consideration will therefore not be given to Tullverket as the investigating authority. The system concerning third party controls has repeatedly over the years been the subject of criticism and debate. Not least because of that the general third party controls are indistinct due to the fact that the person who is the subject of the control is not aware of the control and that the procedure is considered to contravene the protection of privacy in the RF and the right to private and family life of the ECHR. It has hence been considered that there is a need for change. The commission would thus investigate and make proposals to increase the Rule of Law but given the precondition that third party control, including general controls, would still remain as control methods. Therefore the commission had to consider a proportionality assessment between the protection of individual privacy and SKV:s control effectiveness. In this study focus was on SOU 2013:62 and the consultation bodies’ responses received on account of the proposals. The commission proposed that the decision making on general third party controls will stay with SKV as the decision making authority and that it should be clarified in the legislative text that SKV has to relate to the principle of proportionality when deciding on general third party controls. The commission also proposed that it should be clarified in the legislative text that SKV only may search for documents and information covered by the decision but that surplus information that was discovered spontaneously also may be used. The commission held that there is no need for clarification of the legislative texts regarding that SKV shall take into account the proportionality principle in the choice of method and choice of control object. The commission also held that there is no need to legislate any imposes for SKV towards the subject of control to inform about the control if the information gathered nevertheless is intended to be the basis for decisions on taxation. Furthermore it was proposed an imposition of legislative texts regarding that the controlled, in connection with the information about the control, should be given the opportunity to request documents and information excluded from the basis for decisions on taxation. That is, after the control is carried out and provided that the information will be added basis for decisions on taxation. The majority of the consultation bodies felt that the commission was inadequate, that the proposals did not add anything new on the merits and that a new commission should be appointed with the mission to increase the Rule of Law in the tax procedure. The studies’ concluding parts contain a pro et contra analysis of the proposals on the basis of the consultation bodies’ responses, my own conclusions and general concluding comments. In these parts my own proposals are submitted for improvement to further enhance the Rule of Law in tax procedures. My own proposals are due to that the commission in my opinion may be deemed deficient in several aspects. / SKV och Tullverket har flera viktiga metoder att tillgå i respektive verksamhet för att säkerställa att skatter och avgifter lämnas och tas ut rätteligen. Bland annat så kan kontrollmyndigheterna använda skatte- eller tulltillägg, riktade och generella tredjemansförelägganden eller riktade och generella tredjemansrevisioner. Vid riktade kontroller, ergo riktade förelägganden och riktade revisioner, är kontrollerna riktade mot specificerade personer eller handlingar och vid generella kontroller är dessa inte specificerade. Metoderna har upprepade gånger varit föremål för diskussioner och försök att förenkla skatteförfarandet och öka rättssäkerheten för den enskilde. Regeringen tillsatte den 8 mars år 2012 en utredning med uppgiften att framställa förslag för en ökad rättssäkerhet i skatteförfarandet. Uppdraget var att undersöka områdena skatte- och tulltillägg, ersättning för kostnader och ombud samt tredjemanskontroller. Denna studie har bland annat på grund av utrymmesskäl avgränsats till att undersöka utredningens förslag som avser ökad rättssäkerhet vid tredjemanskontroller samt till SKV som kontrollerande myndighet. Hänsyn kommer således inte tas till Tullverket som kontrollerande myndighet. Tredjemanskontrollförfarandet har upprepade gånger genom åren varit föremål för kritik och diskussioner. Inte minst för att generella tredjemanskontroller ansetts olämpliga på grund av att den kontrollerade inte har vetskap om att denna är eller har varit föremål för kontroll samt att förfarandet ansetts strida mot integritetsskyddet i RF och rätten till privat- och familjeliv i EKMR. Det har därav ansetts att behov av förändring föreligger. Utredningen skulle således undersöka och lämna förslag för att öka rättssäkerheten för den enskilde men med hänsyn till att tredjemanskontroller, i dessa inbegripet generella tredjemanskontroller, alltjämt skulle kvarstå som metod i SKV:s kontrollverksamhet. Det fordrades följaktligen av utredningen att genomföra en proportionalitetsavvägning mellan skyddet för den enskildes integritet och SKV:s kontrolleffektivitet. I denna studie har fokus lagts på SOU 2013:62 och de remissyttranden som inkommit med anledning av förslagen. Utredningen föreslog att beslutsordningen vid generella tredjemanskontroller ska stå oförändrad med SKV som beslutsfattande instans och att det ska förtydligas i lagtext att SKV ska förhålla sig till proportionalitetsprincipen vid beslut om generella tredjemanskontroller. Utredningen föreslog även att det ska förtydligas i lagtext att SKV endast får eftersöka handlingar och uppgifter som omfattas av beslutet men att överskottsinformation som anträffats spontant får användas. Vidare angav utredningen att det inte behövs något förtydligande i lagtext avseende att SKV ska beakta proportionalitetsprincipen vid val av metod och val av kontrollobjekt. Utredningen angav även att det inte behöver införas någon underrättelseskyldighet för SKV gentemot den kontrollerade om informationen som inhämtats ändå inte är avsedd att läggas till grund för beslut om beskattning. Vidare föreslogs ett införande i lagtext avseende att den kontrollerade ska ges möjlighet att begära handlingar och uppgifter undantagna från att läggas till grund för beslut om beskattning i samband med en underrättelse, det vill säga efter att kontrollen ägt rum och under förutsättning att informationen kommer läggas till grund för beslut om beskattning. Flertalet remissinstanser ansåg att utredningen var bristfällig, att förslagen inte innebar någonting nytt i sak samt att en ny utredning bör tillsättas med uppdrag att öka rättssäkerheten i skatteförfarandet. I studiens avslutande delar redovisas en pro et contra-analys av förslagen med utgångspunkt i remissyttrandena, egna slutsatser avseende förslagen samt allmänna avslutande kommentarer. I dessa delar lämnas egna förbättringsförslag för att ytterligare öka rättssäkerheten, eftersom utredningen enligt min mening får anses bristfällig i flera avseenden.