The aim of this study is to identify the political motives behind the aspiration of the Swedish government to transform 21 counties into 6-9 regions by the year 2023. Two regions were successfully formed in the late 1990’s, yet today little interest is shown by the rest of the country to follow in their footsteps. Despite this, the government shows persistence in its aim to create greater uniformity in how Sweden is geographically divided. A categorization of the motives will indicate whether the new regions will have an administrative, functional or cultural emphasis.      The method is an analysis of ideas of two official reports of the Swedish government. By applying four dimensions as the analytical tool, I can conclude that the main motive is more efficiency in public administration. To some extent a demand for more regional democracy and better legal security also prompts the reform. The theoretical frame of the study consists of three types of regionalism. The analysis shows that a combination of region building and old regionalism explains the priorities that seem to shape more clear administrative and symmetrical regions.

Le résumé en français n'a pas été communiqué par l'auteur. / Le résumé en anglais n'a pas été communiqué par l'auteur.

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-04-10T13:32:52Z No. of bitstreams: 1 MuriloBoscoliDiasDissertacao2017.pdf: 962314 bytes, checksum: c805843ce188ea12117e5d8f024bd1fd (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-04-10T13:33:05Z (GMT) No. of bitstreams: 1 MuriloBoscoliDiasDissertacao2017.pdf: 962314 bytes, checksum: c805843ce188ea12117e5d8f024bd1fd (MD5) / Made available in DSpace on 2018-04-10T13:33:05Z (GMT). No. of bitstreams: 1 MuriloBoscoliDiasDissertacao2017.pdf: 962314 bytes, checksum: c805843ce188ea12117e5d8f024bd1fd (MD5) Previous issue date: 2017-12-12 / The purpose of this paper is to study the tax, the discharge policies by the exemptions and legal security , passing by the study of fiscal benefits and in its stimulation function, na its aspects among the history. The paper of the tax was modifying over the eyers, where its leave to be a fiscal instrument and become a stimulation instrument by the implement of public and economic policies, gaining prominence the fiscal benefits that can be identified by more than one way, but mainly by the figure of exemption, which is gaining more importance, includ with more budget regulations. The exemptions by another way means a performance by the public entity, who leaves facts in Its constitutional competence from tributation, by option, to promove some goals. In this point exemptions are importants economic and social instruments, and cant be seen by only favors to the taxpayer, but It stimulate the taxpayer to take decisions, where the revocation of the exemptions have to be analyzed by the view of legal security, and the tax anteriority. / O presente trabalho tem como objetivo estudar o tributo e sua pol??tica de desonera????o por meio das isen????es e da seguran??a jur??dica, sem se olvidar da an??lise dos benef??cios fiscais e da extrafiscalidade, bem como da figura do tributo ao longo da hist??ria. O papel desempenhado pelo tributo vem se modificando ao longo dos anos, deixando este de assumir um car??ter fiscal para uma vis??o mais extrafiscal, relacionada ?? de implementa????o de pol??ticas p??blicas e econ??micas. Destacam-se os benef??cios fiscais, identific??veis nas mais diversas formas, principalmente atrav??s das isen????es, as quais, por sua vez, vem ganhando cada vez mais relev??ncia, inclusive com maiores regulamenta????es or??ament??rias para amparar sua concess??o. Estas, por seu turno, constituem uma atua????o de um ente por meio de suas compet??ncias constitucionalmente delineadas para poder tributar determinados fatos. Por um crit??rio discricion??rio, pode deixar de lado alguns fatos, a fim de alcan??ar determinados objetivos. Nesse ponto, as isen????es s??o importantes instrumentos econ??micos e sociais, n??o podendo ser vistas como meros favores concedidos ao contribuinte, porque refletem diretamente em sua tomada de decis??es. A revoga????o de tais favores implica situa????o que deve ser analisada sob o ponto de vista da seguran??a jur??dica, mais especificamente quanto ?? anterioridade tribut??ria.

Made available in DSpace on 2016-04-26T20:22:09Z (GMT). No. of bitstreams: 1 Guilherme Sarri Carreira.pdf: 1322042 bytes, checksum: e3131e2b7add47136f2571a0e20142b0 (MD5) Previous issue date: 2013-10-18 / This paper aims to examine the issue of overcoming judicial precedents against the principle of legal certainty, that is, the focus of this dissertation is to understand the effect in cases where the court changes an already consolidated position. This perception should avoid the evils of the so called staggered or zigzag jurisprudence , a fact that has always troubled us. To this effect, we analyze in depth the principle of legal certainty, as well as all causes of insecurity. Among those, the legal one consists exactly in this change of jurisprudence. Furthermore, we made a thorough analysis of the theory of judicial precedents, covering all its nuances, both in common and in civil law. We thus concluded that in cases of overcoming judicial precedents, the rule should be the prospective effect except in cases of granting greater protection to fundamental rights / O presente trabalho tem por objetivo analisar a questão da superação do precedente judicial frente ao princípio da segurança jurídica, ou seja, o foco desta dissertação consiste em saber qual deve ser o efeito conferido aos casos em que o tribunal muda o seu posicionamento até então consolidado, evitando com isso os males da chamada jurisprudência cambaleante ou ziguezague, fato este que sempre nos perturbou. Para tanto, analisamos a fundo o princípio da segurança jurídica, bem como todas as causas de insegurança, sendo que uma delas (jurídica) consiste exatamente nesta modificação de jurisprudência. Também analisamos a fundo a teoria dos precedentes judiciais, passando por todos as suas nuances, tanto no common law como no civil law, para ao final concluirmos que nos casos de superação do precedente judicial, a regra deve ser o efeito prospectivo, salvo nos casos de se conceder uma maior proteção aos direitos fundamentais

A dissertação aborda a evolução doutrinária e a identificação das Funções do Estado, entendidas estas como o meio para o atingimento dos fins do Estado; bem como a especificidade de cada uma das funções identificadas. Como premissa inicial se apresentam as Funções do Estado e a racionalidade inerente à divisão sugerida, identificando-se seis funções, a saber: administrativa, jurisdicional, governamental, legislativa, moderadora e controladora. A seguir explora especificamente a função de controle de constitucionalidade e as opções institucionais de controle separado, com a instituição do Tribunal Constitucional, ou cumulado, com a fusão das funções jurisdicional e de controle no Poder Judiciário; as respectivas origens, justificativas e fundamentos. Os efeitos de cada uma das opções institucionais (controle de constitucionalidade cumulado ou separado) serão a abordagem principal, especialmente os problemas decorrentes da opção de controle cumulado de constitucionalidade e seus reflexos na segurança jurídica e no Estado Democrático de Direito. Por fim, será abordada a mitigação dos problemas do controle cumulado de constitucionalidade através da adoção da técnica dos precedentes. / The essay discusses the doctrinal evolution and the identification of State Functions, understood as the means to achieve the ends of the State; also the specificity of each of the functions identified. As an initial premise the functions of the State and the inherent rationality of the suggested division are presented, identifying six functions: administrative, jurisdictional, governmental, legislative, moderating and controlling. The following specifically discusses the constitutional control function and the institutional options for separate control, with the establishment of the Constitutional Court, or cumulated, with the merger of the jurisdictional and control functions in the Judiciary Power; the respective origins, justifications and fundamentals. The effects from each of the institutional options (cumulative or separate constitutional control) will be the main approach, especially the problems arising from the option of cumulative control of constitutionality and its effects on legal certainty and the Democratic State of Law. Finally, it will be approached the mitigation of the problems of the cumulated control of constitutionality through the adoption of the precedent technique.

<p>This essay inquires with the local authority´s rights versus obligations towards its members in agreement situations, where according to civil law compete with the according to public law.These situations become more and more common, since the public is often integrated in today´s trade and industery. Within this analyses there are statements made by HD about what is the applicable judgement concerning this complex area. HD´s different views and opinions have partly been critizesed by the auther.</p>

<p>The European union started as an area of economic cooperation, but has developed into an area of cooperation in many legal fields. There are these days even cooperation when it comes to dealing with criminals. There is a new procedure called the European arrest warrant which goal is to make the extradition of criminals between the different member states in the European union more efficient. Sometimes when a state receives a European arrest warrant they have to extradite the person in question without doing any investigation of their own. The procedure is based on the principle of mutual recognition. This principle means that the member states should recognise the legal decisions of the other member states, as they were their own. The aim of the thesis is to see if this procedure is acceptable concerning the legal security. Will the procedure with the European arrest warrant effect the legal security for the suspects, or the rest of the citizens?</p>

This essay inquires with the local authority´s rights versus obligations towards its members in agreement situations, where according to civil law compete with the according to public law.These situations become more and more common, since the public is often integrated in today´s trade and industery. Within this analyses there are statements made by HD about what is the applicable judgement concerning this complex area. HD´s different views and opinions have partly been critizesed by the auther.

The European union started as an area of economic cooperation, but has developed into an area of cooperation in many legal fields. There are these days even cooperation when it comes to dealing with criminals. There is a new procedure called the European arrest warrant which goal is to make the extradition of criminals between the different member states in the European union more efficient. Sometimes when a state receives a European arrest warrant they have to extradite the person in question without doing any investigation of their own. The procedure is based on the principle of mutual recognition. This principle means that the member states should recognise the legal decisions of the other member states, as they were their own. The aim of the thesis is to see if this procedure is acceptable concerning the legal security. Will the procedure with the European arrest warrant effect the legal security for the suspects, or the rest of the citizens?

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security. It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses. The worse scenario for the taxpayer is if he or she goes bankrupt due to the rejected request. The tax assessment regulations forming the basis for the postponement of payment of tax regulations are considered disputable, which has brought the matter to the fore. When ap-plying for reassessment or making an appeal, the question arises whether the tax in process should be submitted before the matter has been settled. The regulations of chapter 23 sec-tion 7 of the payment of Tax Act stipulate that the obligation to submit taxes remains re-gardless of its disputability. The only way the taxpayer can avoid having to submit taxes be-forehand is to apply for postponement of payment of the tax. When the application for postponement of payment of tax has reached the Tax Authority it is treated separately from the underlying tax assessment matter. However, the outcome of the postponement of payment of tax matter depends on the prerequisites on which the tax assessment is based. This thesis is based on the regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. The section stipulates that postponement of payment of tax may be granted in matters where the outcome of an ongoing tax assessment process may be uncertain, or where it may lead to considerable damage or else appear unreasonable to submit taxes. The founda-tions for judgment are very vaguely worded, which creates room for subjective interpreta-tions, and moreover, it means that judicial authorities must fill up the prerequisites with their judgments. Unclear bases for judgment limit taxpayers’ demands for predictable taxa-tion, and the risk both local tax offices and the Tax Authority and administrative courts make different assessments is great. When the Tax Authority and the administrative courts treat claims for postponement of payment of tax, legal rights must always be considered. There are often deficiencies in the handling of the matters, which impair the taxpayers’ legal rights. The matters should be suf-ficiently investigated and the decisions motivated in a satisfactory manner. Moreover, the handling of claims for postponement of payment of tax should be objective, and decisions made with consideration to the consequences of the ruling. As things are at present, it takes a considerable amount of time for the courts to investigate the underlying tax assessment, which means the consequences of not being granted a post-ponement of payment of tax are so much the graver. This also means that the taxpayer is forced to live a long time in financial and psychological uncertainty. One suggestion of how to come to terms with this problem is to increase specialization in the administrative courts. The lack of clearly worded legal texts, preparatory work and practice leads to predictability being impaired for the individual and create difficulties for the Tax Authority and the ad-ministrative courts. From a legal rights perspective, more generous regulations regarding postponement of payment of tax should be introduced. One suggestion is to turn the main regulation of chapter 23 section 7 of the payment of Tax Act around. Postponement of payment of tax would then be granted unless particular reasons for its denial exist. An al-ternative to this suggestion may be to leave the main regulation in its current wording and have the exception regulations of chapter 17 section 2 of the payment of Tax Act grant postponement of payment of tax, unless particular reasons hindering this exist. In such a case of denying postponement of payment of tax the reasons for denial should be speci-fied. / I uppsatsen undersöks om rättssäkerheten upprätthålls vid tillämpningen av anståndsbe-stämmelserna i 17 kap. 2 § p. 2-3 SBL. Samt hur utformningen av bestämmelserna förhåller sig till kraven på rättssäkerhet. Det har ifrågasatts om anståndsbestämmelserna är förenliga med rättssäkerhetens krav. Detta följer av att en skattskyldig naturligtvis inte vill betala skatt som denne anser är felak-tig och som inte ännu har hunnits prövats av en oberoende instans. Avslås en anståndsbe-gäran kan detta få stora ekonomiska konsekvenser för den skattskyldige. I värsta fall riske-rar den skattskyldige att försättas i konkurs. Anledningen till att anståndsbestämmelserna uppkommer är att det underliggande taxe-ringsbeslutet som ligger till grund för dessa är tvistigt. Vid en begäran avseende ompröv-ning eller överklagan uppstår frågan huruvida den berörda skatten som är under process skall betalas innan ärendet är avgjort. Enligt huvudregeln i 23 kap. 7 § SBL stadgas det att skyldigheten att erlägga skatt består oavsett om den är tvistig. Den utväg som återstår för den skattskyldige att slippa att betala skatten innan beslutet vunnit laga kraft är att begära anstånd med betalningen av skatten. När begäran om anstånd inkommit till Skatteverket blir detta ett ärende som hanteras separat från den underliggande taxeringsfrågan, dock är utgången av anståndsärendet beroende av de rekvisit som ligger till grund för taxering. Uppsatsens inriktning syftar till reglerna i 17 kap. 2 § p. 2-3 SBL. I paragrafen stadgas att anstånd kan ges i fall, där utgången i en pågående skatteprocess är tveksam eller där det kan medföra betydande skadeverkningar eller annars framstå som oskäligt att betala skatten. Dessa bedömningsgrunder är som synes mycket vagt utformade, vilket skapar utrymme för subjektiva tolkningar och dessutom innebär detta att de rättstillämpande instanserna måste fylla ut rekvisiten med sina bedömningar. Oklara grunder för bedömning medför att de skattskyldigas krav på en förutsebar beskattning inskränks, dessutom är risken för olikfor-mig bedömning mellan både lokala Skatteverkskontor samt mellan Skatteverket och för-valtningsdomstolarna stor. I behandlingen av anståndsärendet hos Skatteverket och förvaltningsdomstolarna finns det flera rättssäkerhetsaspekter som bör uppfyllas. I flera av dess finns brister i handläggningen som gör att den skattskyldiges rättssäkerhet kan komma att begränsas. Ärendet skall utre-das tillräcklig och när beslut lämnas skall detta motiveras för den skattskyldige på ett till-fredsställande sätt. Dessutom bör hanteringen av anståndsärendet skötas objektivt och hän-syn till konsekvenserna av beslutet bör beaktas. I nuläget är handläggningstiderna för att få den underliggande taxeringsfrågan utredd av domstolarna mycket lång, vilket innebär att konsekvenserna av att inte få anstånd med be-talning av skatten blir ännu större. Det innebär att den skattskyldige under lång tid tvingas leva i både ekonomisk och psykologisk ovisshet. Ett förslag för att komma till rätta med problemet är att en ökad specialisering inom förvaltningsdomstolarna sker. Bristen på klar lagtext, förarbeten och praxis leder till att förutsebarheten inskränks för den enskilde samt svårigheter för Skatteverket och domstolarna vid lagtillämpning. Ur rättssä-kerhetssynpunkt bör generösare bestämmelser angående anstånd med betalning av skatt in-föras. Ett förslag är att vända på huvudregeln i 23 kap. 7 § SBL. Anstånd skulle då som hu-vudregel medges. Om det däremot föreligger särskilda skäl skall den skattskyldige nekas an-stånd. Ett alternativ till detta förslag skulle vara att huvudregeln står kvar i nuvarande ut-formning, men att undantagsreglerna i 17 kap. 2 § SBL regelmässigt medger anstånd om inte särskilda skäl talar emot detta. I ett sådant anståndsavslag skall skälen som ligger till grund för beslutet preciseras.