<p>The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between <em>de lege lata</em> and <em>de lege ferenda</em>. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies’ advancement. Consequently the question is therefore whether or not changes can be made with consideration to the creditors and to the current legal foundation. It is my opinion that some changes can be made if de development of valuation methods continue to progress and if the regulations regarding labor would open up to more detailed agreements between employers and employees. If such steps were to be taken the possibility of payment with work and services would increase, however the cost of developing those improvements is today in my opinion not defensible and therefore intellectual capital continues to fall between the Swedish regulations.</p><p> </p>

<p>Both the Commission and the Community Courts have on several occasions stated that a concentration that will cause the creation or strengthening of an oligopoly under certain circumstances might cause what’s referred to as a collective dominant position in the market. The concept of collective dominant position has gained a lot of criticism for being poorly defined and thereby create an uncertainty. The Commissions approach when applying the concept has also gained criticism for its lack of consistency. As a consequence of the Court of First Instances (CFI) decision in the case Airtours v. the European Commission, 3 in whish the Commissions standard of proof were rejected by the CFI, the merger regulation have been revised by the Commission. The expected consequences of the revised merger regulation and its future application have been that the Commission will leave the criteria of dominance in favour of a criterion of anti-competitive effects when evaluating proposed concentrations. An analysis of the new merger regulation and the published guidelines, as well as recent decisions from the Commission based on the new regulation, show no major change in the Commissions approach. The Commission will continue to use the concept of dominance as the base for the decisions. The only change in approach seems to concern the concept of collective dominant position where the Commission apparently has made a move towards an anticompetitive effects criterion in the assessment of concentrations. The Commission appears to deliberately avoid using the term collective dominant position in favour of a concept of ‘anti-competitive effects of a concentration resulting from the non-coordinated behavior of undertakings which would not have a dominant position on the market concerned’.4 It definitely seems like we have seen the end of the concept of collective dominant position.</p> / <p>Såväl kommissionen som gemenskapsdomstolarna har vid flera tillfällen uttalat att en koncentration som skapar eller förstärker ett oligopol under vissa förutsättningar kan ge upphov till något man kallar kollektiv dominerande ställning på marknaden. Begreppet kollektiv dominerande ställning har fått utstå mycken kritik för att vara dåligt definierat och därigenom skapa osäkerhet, även kommissionens tillämpning av begreppet har kritiserats för att inte vara helt konsekvent. Efter förstainstansrättens dom i målet Airtours mot kommissionen1 där rätten underkände kommissionens bevisning i frågan om huruvida den aktuella koncentrationen skulle ge upphov till en kollektiv dominerande ställning, har kommissionen reviderat sin koncentrationsförordning. Förväntningarna på den nya förordningen och den framtida tillämpningen har varit stora. Många väntade sig att kommissionen nu skulle lämna dominanskriteriet vid bedömningen av en koncentrations konkurrenshämmande effekter, för att istället börja tilllämpa ett rent konkurrensskadekriterium. En analys av den nya förordningen med tillhörande riktlinjedokument och de få beslut som kommissionen fattat på basis av den nya förordningen, pekar dock på att ingen större förändring kommer att ske. Kommissionen kommer även i fortsättningen att, i de allra flesta fall, basera sin bedömning på dominanskriteriet. Däremot verkar begreppet kollektiv dominerande ställning vara något man avser att överge till förmån för en bedömning av de konkurrenshämmande effekterna av en föreslagen koncentration. Kommissionen förefaller numer undvika begreppet kollektiv dominerande ställning, man talar istället om ”Konkurrenshämmande effekter till följd av ett icke-samordnat beteende hos företag som inte skulle få någon dominerande ställning på den berörda marknaden”2, något som talar för att begreppet kollektiv dominerande ställning nu spelat ut sin roll.</p>

This thesis seeks to analyse the central features of the new scheme of strict liability for loss caused by product defects which was introduced by Part 1 of the Consumer Protection Act 1987. The features to be examined are: the meaning of 'defect'; the meaning of 'product' and the chain of liability; the role of warnings; recoverable and non-recoverable loss; the development risks defence; other defences and prescription and limitation. The aim of the thesis is to assess the impact of these new rules, against the background of the various proposals for reform which had been mooted and in the light of the considerable American experience of product liability law. Following upon an introduction to the new regime, each of the above elements will be analysed. There will be a brief consideration of the pre-existing legal position, and a discussion of the leading proposals for change. This is then followed by an examination of the appropriate provisions in the new legislation and then by an analysis of the American experience. Where necessary, this structure is not adhered to with excessive rigidity. Policy considerations affecting the working of the new rules are ventilated, and each chapter concludes with critical comments on the matter examined. It will be argued that the new concepts which comprise the scheme of strict liability are attended by varying degrees of uncertainty, which can only fully be resolved by litigation at the appellate level. Other areas, both of the legislation and of the common law, are, it will be suggested, profoundly unimaginative. It will be contended that these problems may have been tolerable had the balanced approach initially suggested by the reformers been accepted. The disruption of that balance, by the inclusion of the development risks defence, raises serious doubts as to the value of the legislation. The game, it will be concluded, may well not have been worth the candle.

Anställda som tilldelas gratis aktier eller förvärvar aktier till ett pris under marknadsvärde i företaget de är anställda i erhåller en förmån som ska tjänstebeskattas. Enligt den lagstadgade värdepappersregeln ska en skattskyldig som på grund av sin tjänst förvärvar värdepapper på förmånliga villkor ta upp den som intäkt det beskattningsår som förvärvet sker. Förvärven är vanligtvis förenade med förfoganderättsinskränkningar såsom överlåtelseförbud under en bestämd tidsperiod och krav på fortsatt anställning. Vid en överblick av praxis på området kan det konstateras att det därmed inte går att utläsa en bestämd tidpunkt för när ett förvärv anses ha inträffat. Syftet med uppsatsen är att utreda de lege lata huruvida värdepappersregelns syfte uppfyllts och att utifrån den utredningen belysa om det de lege ferenda finns behov av en ändring av värdepappersregeln. Syftet med lagregeln utreds med utgångspunkt från lagtexten. För att få en djupare förståelse av syftet har förarbeten och praxis studerats. Studier av praxis är en stor del av uppsatsens metod då den presenterar tillämpningen av värdepappersregeln de lege lata. Utredningen visar att värdepappersregeln är svårtillämpad, främst beroende på bristfälliga definitioner av dess rekvisit. Syftet med värdepappersregeln kan till viss del anses uppfyllt då Regeringsrätten i två domar från 2009 dömt i linje med lagregeln. Det står klart att det är ett civilrättsligt förvärv som åsyftas i lagregeln. Av utredningen framgår även att en del av syftet med värdepappersregeln torde vara att för att värdepappersregeln ska bli tillämplig måste det utredas huruvida det är fråga om ett värdepapper. En sådan utredning saknades i nämnda domar, därmed får det fortfarande anses oklart hur bedömningen av värdepappersstatus ska göras. Lagregeln anses därmed inte tillräckligt förutsägbar, varmed en översyn får anses nödvändig. / Employees can receive free shares or pay a price for the shares below market value in the company where they are employed. According to the legislative provision, called, the securities rule, the benefit that the employee receives shall be taxed the same year as the acquisition takes place. The acquisition is usually associated with restrictions such as a ban of transfer of the shares for a specified time and requirements for continued employment. Case law in this area shows that it is therefore not possible to identify a specific time for when an acquisition can be considered to have occurred. The purpose of this paper is to examine de lege lata whether the purpose of the securities rule is fulfilled and, based on that, investigate de lege ferenda if there is a need for an amendment of the securities rule. The purpose of the legislative provision is investigated on the basis of the text. Preparatory work and case law has been studied to get a deeper understanding of the legislative provision and the application of the securities rule de lege lata. The investigation shows that the securities rule is difficult to apply, mainly due to unclear definitions of the prerequisites that must be met for its applicability. The purpose of the securities rule has partly been satisfied in two judgments from 2009 where the Supreme Administrative Court ruled in line with the securities rule. It is clear that there is a civil-rights acquisition that is referred to in the legislative provision. Furthermore, it can be considered that one part of the securities rule is that it must be determined whether or not a security paper is at hand in order to decide the application of the rule. Such investigation was lacking in these judgments, therefore, assessment of security status is still considered unclear. The legislative provision is thus considered not sufficiently predictable and a review may be necessary.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company. Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level. The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences. The purpose of the thesis is to identify and analyze eventual problems when applying the legislation. Problems that arises beacuses of difficulties forecasting in what situations the rules become applicable. The question is whether the current legislation is appropriate considering the principle of legal certainty. Throughout the legislation there are several unclear prerequisites, without sufficient guidance from preparatory work and case law. Thus, it is difficult for individuals and companies to foresee how the tax authorities or courts will apply the law. With this is mind, the current legislation is found inappropriate considering the principle of legal certainty.

No description available.

Diss. Uppsala : Uppsala universitet, 2005. / Med sammanfattning på engelska.

Includes bibliographical references. / The Companies Act 61 of 1973 (the "1973 Act") will be repealed in its entirety when the Companies Act 71 of 2008 (the "2008 Act") comes into operation on a date still to be fixed by the President of the Republic of South Africa, in proclamation. The goal of this dissertation is to investigate what impact, if any, the 2008 Act will have on the remedies afforded to members or shareholders in companies to protect their rights in the event of so-called "oppressive or unfairly prejudicial conduct" by majority decision, or otherwise, in a company.

<p>This thesis examines the effects from Directive 2009/49/EC. This directive amend the Fourth and Seventh Company Directives, the Accounting Directives, regarding the information that Small and Medium-sized Enterprises (SME) have to present in notes connected to both the annual reports and notes to the consolidated accounts, in situations with subsidiaries when its necessary to draw up consolidated accounts.</p><p>The Accounting Directives does not affect all companies, almost only private limited liability companies, is this type of companies the only one discussed. Directive 2009/49/EC is not affecting all sizes of private limited liability companies within the European Union, since the most important reason for implementing it is to give SMEs less administrative burden by lower requirements regarding the information presented in notes attached to the reports.</p><p>The implementation of Directive 2009/49EC is a positive change since it is in line with the idea of an Internal Market with equal rights and obligations to all sized of limited liability companies, private or public. The lower obligations in the annual reports in the Fourth Directive are for SMEs to the better because of the less administrative burden and the loss of information for interested is not more important, but of course, for some it is crucial. Amending the Seventh Directive may have larger effect to some companies, most likely medium-sized SMEs, since the obligation to draw consolidated accounts will for some companies not be necessary.</p>

This thesis examines the effects from Directive 2009/49/EC. This directive amend the Fourth and Seventh Company Directives, the Accounting Directives, regarding the information that Small and Medium-sized Enterprises (SME) have to present in notes connected to both the annual reports and notes to the consolidated accounts, in situations with subsidiaries when its necessary to draw up consolidated accounts. The Accounting Directives does not affect all companies, almost only private limited liability companies, is this type of companies the only one discussed. Directive 2009/49/EC is not affecting all sizes of private limited liability companies within the European Union, since the most important reason for implementing it is to give SMEs less administrative burden by lower requirements regarding the information presented in notes attached to the reports. The implementation of Directive 2009/49EC is a positive change since it is in line with the idea of an Internal Market with equal rights and obligations to all sized of limited liability companies, private or public. The lower obligations in the annual reports in the Fourth Directive are for SMEs to the better because of the less administrative burden and the loss of information for interested is not more important, but of course, for some it is crucial. Amending the Seventh Directive may have larger effect to some companies, most likely medium-sized SMEs, since the obligation to draw consolidated accounts will for some companies not be necessary.