Syftet med denna undersökning har varit att se vad förvaltningsrätten grundar sina avslag gällande avslutad LVU vård på när det avser bristande omsorg. Intresset uppkom genom den samhälleliga diskussionen kring LVU där jag uppfattat att det finns två läger – Säkrare kontroller vid en hemflytt, och att barn blir placerade enligt LVU på allt för lättvindiga grunder. Anledningen till att det blev just den bristande omsorgsförmågan som ska ligga till grund för placeringen, var att bristande omsorg kan ha olika kännetecken och därför även vara mer diffust att utreda.   För att ta reda på hur rätten resonerar har jag gjort en tematisk analys av förvaltningsrättsdomar som mitt empiriska material. Efter att jag kodat mitt material blev det snabbt tydligt att det fanns främst två orsaker till att rätten avslog vårdnadshavarnas önskan om avslutad vård. Det ena var att de förhållanden som föranlett vården inte hade förändrats, det andra var att föräldrarna saknade insikt.  I min analys valde jag att använda mig av anknytningsteorin samt ett socialkonstruktionistiskt perspektiv. Utifrån dessa teoretiska ramar kunde jag se att anknytning till barnet var något rätten fäste stor vikt vid. Vidare kunde jag identifiera att rätten resonerade olika och la tonvikten på olika aspekter beroende på om det var en mamma, pappa eller båda som ville att vården skulle avslutas.  Den här undersökningen är relevant för socialt arbete då det kan bidra till en ökad förståelse för vad rätten lägger vikt på vid en bedömning av om vård är nödvändig eller inte. Detta skulle kunna underlätta för socialtjänsten att upprätta en handlingsplan till vårdnadshavarna, för att på ett effektivt sätt hjälpa dem att få hem sina barn igen.  Trots att de nordiska länderna till stor del har ett liknande tillvägagångssätt när det kommer till barnavårdsutredningar, finns även en del skillnader som skulle kunna ha stor betydelse för individen. Detta har fått mig att reflektera kring huruvida Sveriges system är det mest rättssäkra eller inte. / The purpose of this research has been to see on what the administrative court bases its refusals regarding the terminated out-of-home placements when kids have been maltreated by their guardian or guardians. The interest was triggered by the wider societal discussion about out-of-home placements, from which I was able to identify two predominant groups. One group believed a more thorough investigation was required prior to end placements, and the other believed that social service placed children in out-of-home care on too easy grounds. The reason I decided to focus my study on children that has been maltreated by their guardians is that it could include a verity of characteristics and could therefore be difficult to investigate.  To find out how the court reasons, I have done a thematic study with administrative court judgments as my empirical material. After I´d coded the material, it quickly became obvious that there were mainly two reasons why the court rejected the guardians' wish for terminated care. The first was that the conditions had not changed enough and the other reason was that the parents were lacking insight.  In my analysis, I chose to use the attachment theory and a social constructionist perspective. Based on these theoretical frameworks, I could see that connection to the child was something the court put great importance in. Furthermore, I could identify that the court reasoned differently on some aspects depending on whether it was the mother, father or both who wanted the care to be terminated. This study is relevant for social work since it can contribute to an increased understanding of what the court finds important in assessing whether care is necessary or not. This could make it easier for the social services to come up with an action plan for the guardians, in order to effectively help them get their children home again. Despite the fact that the Nordic countries largely have a similar approach when it comes to child care investigations, there are also some differences that could be of great importance to the individual. This has made me reflect on whether or not Sweden's system is the most legally secure. And if there are aspects we could learn and maybe take after from our neighbours.

Författaren uppmärksammande under hösten 2016 att personer med funktionsnedsättningars personliga assistanstimmar minskade helt eller delvis. Studien ämnar därför undersöka hur det har skett en diskursiv förskjutning av begreppet personer med funktionsnedsättningar sedan LSS blev lag tills idag. Detta görs genom en diskursanalys av LSS propositionen och domar från varje årtionde, det vill säga 90-tal, 00-tal och 10-tal som förflutit sedan lagen togs i kraft. Resultaten av analysen visar att det skett två diskursiva förskjutningar under de år som LSS har funnits, den första angående de grundläggande behoven redan ett par år efter att LSS hade trätt i kraft. Den andra stod att hitta i regeringsrättens dom från 2009 där de grundläggande behoven drogs till sin spets för att endast gälla krävande och privata behov för personer med funktionsnedsättning.

Il est fondamental, dans chaque système juridique, de pouvoir contester une décision prise par l'administration notamment dans un pays où celle-ci est omniprésente dans tous les domaines de la société. Dans la plupart des pays, cette contestation prend la forme d'un recours gracieux ou d'un recours juridictionnel. Jusqu'en 1996 au Vietnam, il existe seulement le recours gracieux devant l'Administration mais ce recours s'est révélé inefficace. Dès lors, l’ordonnance de 1996, suivi de deux amendements ont instauré pour la première fois le recours juridictionnel. Néanmoins, la compétence de la juridiction administrative demeure très restreinte, l’Administration conserve la compétence générale dans le règlement des conflits avec les administrés. Ainsi, le droit d'accès au juge n'est pas assuré car la plupart des requêtes introductives d’instance est rejetée faute de compétence du juge. Une récente loi en 2010 est de nouveau intervenu pour élargir la compétence de la juridiction administrative. Malgré la volonté du législateur, les nouvelles dispositions ne répondent pas encore à l'exigence de plus en plus forte de la société vietnamienne pour examiner des recours contre l’Administration devant un organe indépendant. Il est urgent de trouver un mécanisme qui permet d’assurer le droit d'accès au juge. Cette thèse aborde les problématiques relatives à l'introduction d'instance de premier ressort devant la juridiction administrative vietnamienne ; et à la lumière du droit français, elle apporte des propositions d’amélioration de la législation vietnamienne en la matière. / Contesting an administrative act is a fundamental right in every legal system. In Vietnam, it is possible to make an appeal for reconsideration but this process is not effective. Thus, in 1996, the Vietnamese legislator established, for the first time, a jurisdictional appeal. However, this appeal was very limited thereby rendering ineffective the right of access to administrative justice. The amendments of contentious rules in 1998 and 2006, and more recently the law on administrative procedures in 2010 (taken into effect as of 1st of July 2011) were issued with the aim of expanding the competence of administrative jurisdiction. Indeed, in the absence of the satisfaction of rules regarding competence and admissibility, the petition instituting proceedings can be rejected by the administrative judge. The right of access to justice is additionally prevented par gaps in the law on administrative procedures or the strict interpretations of the judge. Furthermore, the overlapping of rules may influence the rights of citizens. Although there are many administrative disputes, the new dispositions don’t meet the needs of Vietnamese society. This thesis addresses the issues regarding the registration of administrative lawsuits of Vietnam to give a vision to improve the law on administrative procedure in the light of the achievements of the French law.

För att attrahera kompetent personal till högskatteländer finns behov att kunna tillförsäkra dem en viss disponibel inkomst. Avtal om nettolön har därför blivit en vanlig företeelse vid förflyttning av personal utomlands. Arbetsgivaren betalar då den inkomstskatt som belöper på arbetstagarens ersättning. Redan 1977 fastslog Regeringsrätten att nettolön måste räknas om till ett bruttobelopp innan den kan tas upp som skattepliktig intäkt. Hur själva beräkningen ska ske har varit föremål för meningsskiljaktigheter med avseende på huruvida skattemässiga avdrag ska tas med i beräkningen av bruttolönen eller endast dras av efter det att bruttolönen fastställts. Syftet med förevarande uppsats är därför att avgöra vilken beräkningsmetod som har stöd i nu gällande svensk rätt för beräkning av bruttolön vid nettolöneavtal. I avsaknad av en direkt reglering av beräkning av bruttolön utifrån ett nettobelopp sker tolkningen av gällande rätt i stor utsträckning efter praxis och doktrin. Dock tillmäts även skatterättsliga principer en avgörande betydelse då de utgör viktiga hjälpmedel för tolkning av skatterätt. En analys av rättskällorna ger dock stöd för olika slutsatser. Ett nyligen lämnat prejudikat från Regeringsrätten anger klart att avdrag inte ska beaktas vid bruttolöneberäkningen medan skatterättsliga principer, tidigare praxis och argumentation framförd i doktrin ger för handen att avdrag ska beaktas vid beräkningen. Författaren finner att Regeringsrättens domskäl saknar rättslig grund, varför det nya prejudikatet lämnas utan hänseende. Gällande rätt ger därmed stöd för en beräkningsmetod där skattemässiga avdrag beaktas vid omräkningen av nettolön till bruttolön. / To attract competent employees to work in countries where the tax burden is heavy there is a need to ensure them a disposable income. This has resulted in a common use of net pay agreements when moving personnel abroad, whereby the employer pays the income tax on the employee’s salary. In 1977 the Supreme Administrative Court of Sweden held that a net pay has to be recalculated into a gross salary before declared as taxable income. How this calculation should be made has been subject for controversy with regard to whether tax deductions should be considered when calculating the gross salary or just be deducted when the gross salary has been determined. The purpose of this thesis is to determine the method of calculation that is in accordance with Swedish law when calculating gross salary from a net pay agreement. Due to the lack of legislation that directly regulates calculation of gross salary from a net amount the interpretation of Swedish law to a large extent constitutes of guidance from case law and legal literature. Furthermore, fiscal principles are of great importance since they are fundamental for the interpretation of tax law. An analysis of the sources of law results in a finding of support for different conclusions. A recently pronounced precedent clearly states that tax deductions shall not be considered when calculating gross salary, while the fiscal principles, previous case law and arguments presented in legal literature support a method where tax deductions are taken into account. The author finds the Supreme Administrative Court´s grounds for the judgment to lack of legal basis; thus the precedent is disregarded. Therefore, a method where tax deductions are considered when recalculating a net pay into a gross salary is in accordance with Swedish law.

This article shows the results of the Public Procurement Administrative Court’s performance from 2012 to 2014, mainly referred to opportunity and predictability on resolutions issuing process, supporting on statistics the evolution of the caseload as well as the time record of closing the procedures related to matters of Administrative Court’s jurisdiction which had a direct effect on the public procurement contracts’ efficiency.Additionally, we go through some Plenary Chamber Rulings, witch jointly with uniform interpretation criteria are the best mechanism to ensure equality in law application and thus institutional framework of Public Procurement Administrative Court. / En el presente artículo, se muestran los resultados de la gestión del Tribunal de Contrataciones del Estado en los años 2012 a 2014, referidos, principalmente, a la oportunidad y predictibilidad en la emisión de resoluciones.Apoyada de algunos datos estadísticos, se muestra la evolución de la carga procesal del Tribunal de Contrataciones y los tiempos de atención de los procedimientos de competencia del Tribunal y que inciden, directamente, en la eficiencia de la compra pública. Asimismo, se revisan algunos de los Acuerdos de Sala Plena emitidos, que junto a criterios de interpretación uniforme, son el mejor mecanismo para garantizar la igualdad en la aplicaciónde la ley y por tanto, la institucionalidad del Tribunal de Contrataciones del Estado.

The judicature of the Court of Justice of the European Union and the Supreme Administrative Court concerning tax base is processed in this diploma thesis. The correct determination of the tax base is one of the most important areas of the value added tax. The purpose of diploma thesis is evaluating problematic areas of the tax base which the Court of Justice of the European Union and the Supreme Administrative Court discussed. The methods of qualitative analysis of judgments, synthesis knowledge and comparison of Czech and European decision-making practice were used to reach the purpose. Issues of consideration, others taxes and fees included to tax base, reinvoicing, grants, discount coupon, free of charge transactions, barter trades, determination tax base of associates and specific situation such as tips and wins are analyzed in this thesis.

Le droit administratif français est l’un des modèles principaux du droit administratif dans le monde. En Thaïlande, l’influence du droit administratif français dans le système juridique s’est notamment exprimée à partir la réforme du pays par le roi Chulalongkorn, Rama V, qui régna de 1868 à 1910, ainsi que lors de la Révolution de 1932. Le gouvernement de cette époque avait rétabli le concept juridique français. L’organisation administrative thaïlandaise est inspirée de celle de la France à plusieurs niveaux : l’administration centrale, l’administration déconcentrée, les collectivités territoriales et les établissements publics. En matière d’organisation de la justice administrative, il s’est inspiré des modèles français. La Constitution de 1997 a prévu l’établissement des juridictions administratives dans le système dualiste de juridiction. Par contre, le droit administratif des deux pays est, aujourd’hui, assez différent. Même si le droit administratif thaïlandais est très influencé par celui de la France, le premier a été transmué afin qu’il soit convenable dans son propre contexte, et le second a beaucoup changé et évolué. Donc, le mimétisme juridique thaïlandais ne doit pas être une imitation des lois et de la jurisprudence appliquée en France dans son intégralité à cause des disparités politiques, sociales et culturelles. De toute façon, la Thaïlande préfère encore choisir le droit administratif français comme « modèle type » pour améliorer son système administratif et juridique, par rapport aux autres systèmes juridiques dans le monde / French administrative law is one of the main models of administrative law in the world. In Thailand, the influence of French administrative law in the legal system was especially expressed from the reform of the country by King Chulalongkorn, Rama V, who reigned from 1868 to 1910 and during the 1932 Revolution; government of that time had restored the French legal concept. The Thai administrative organization is inspired by that of France at several levels: the central administration, the decentralized administration, local authorities and public institutions. In organization of administrative justice inspired by French models, the Constitution of 1997 provided for the establishment of administrative courts in the jurisdiction of dualistic system. By cons, administrative law in both countries is now quite different. Although the Thai administrative law is heavily influenced by that of France, the first was transmuted so that it is suitable in its own context, and the second has changed and evolved. So the Thai legal mimicry should not be a complete imitation of legislation and case law applied in France because of political differences, social and cultural. Anyway, Thailand still prefers to choose the French administrative law as “standard model” to improve its administrative and legal system, compared to other legal systems in the world

Paris et Tokyo, les deux grandes capitales mondiales attirent les touristes, étudiants, artistes et investisseurs nationaux et étrangers. Pour faire face à leurs compétiteurs, ces deux grandes villes lancent plusieurs projets d'urbanisme. À Paris comme à Tokyo, les chantiers se trouvent dans plusieurs quartiers. Mais la procédure de l'établissement d'un plan d'urbanisme et le processus de sa réalisation sont très différents dans les deux pays. La France est un pays décentralisé comme le déclare l'article 1er de la Constitution du 4 octobre 1958 : « l'organisation de la République » est décentralisée. Le Japon est, par contre, un pays très centralisé. Les Japonais s'adaptent au pilotage directif, les Français apprécient le pilotage participatif. Le plan d'urbanisme est donc établi au niveau local en France, tandis que l'État et les départements prennent l'initiative au Japon, même si le pouvoir de l'élaboration d'un plan local d'urbanisme (Masterplan) est attribué aux collectivités publiques depuis 2000. Le Masterplan doit refléter les opinions des habitants. Mais la participation publique au Japon est plus réticente, alors qu'en France, toutes les personnes concernées peuvent participer à tous les processus de l'élaboration d'un plan d'urbanisme. Au Japon, depuis 1998, l'examen de la demande du permis de construire peut être délégué à une organisation privée, à la place d'un agent de la fonction publique territoriale. Depuis 2002, pour les mesures spéciales, le droit de l'expropriation peut être également confié à une personne morale de droit privé. Depuis 2003, le plan d'urbanisme peut être aussi proposé par les propriétaires de terrains et les opérateurs privés. L'inconvénient de la délégation de certains services aux personnes morales de droit privé, c'est le mercantilisme du projet d'urbanisme. Plusieurs immeubles de grande hauteur sont construits dans les zones commerciales localisées au centre-ville et même dans des zones résidentielles où il n'est permis de bâtir que des pavillons de faible hauteur. Les promoteurs de ces grandes constructions entrent souvent en conflit avec les habitants au voisinage, qui veulent conserver le paysage et l'environnement du quartier. À Paris, les immeubles de grande hauteur sont construits en périphérie de Paris. Depuis 2011, la limite de hauteur est fixée à 50 mètres. Les immeubles de grande hauteur permettent d'augmenter la surface totale habitable. Pour attribuer des logements aux étudiants, immigrés étrangers, gens du voyage et personnes les plus défavorisées, Paris encourage la construction de logements sociaux. À Tokyo, par contre, aucun nouveau logement social n'est construit depuis 1999 sous prétexte que la population commence à baisser. À Tokyo et à Kawasaki (voisine de Tokyo), en raison de la crise économique et de la baisse de la population des jeunes (20-30ans), les nouveaux logements ne se vendent pas bien depuis quelques années. En l'absence de plan d'urbanisme pour les habitants, les immeubles de grande hauteur qui se dressent partout gâchent le paysage. Malheureusement, au Japon, les tribunaux protègent rarement les intérêts privés des habitants. À la différence de la France, il n'existe pas de tribunaux administratifs qui soient compétents pour tout litige avec l'administration. Au Japon, les requêtes sont donc déposées devant le juge judiciaire. Les juges soutiennent souvent les pouvoirs publics. Une voie de recours pour demander la suspension provisoire des décisions a été créée seulement en 2004 dans le but d'élargir la protection des intérêts privés. Le juge examine si les dommages ne sont pas trop graves pour pouvoir être réparés, c'est-à-dire, qu'il évalue si la gravité des dommages produits par la décision administrative caractérise un abus du pouvoir administratif. Dans la plupart des cas, l'administration gagne le procès. Non seulement les habitants perdent le procès, mais il arrive fréquemment que les recours ne soient pas accueillis par le tribunal (...) / Paris and Tokyo are; two world capitals which attract tourists, students, artists and foreign investors. To face their competitors, these two big cities are starting several urban planning projects. In Paris, as in Tokyo, construction takes place in several districts. However, the procedures for establishing city planning schemes and the process of their realization are very different in both countries. France is a decentralized country as proscribed the article 1 of the Constitution of 4 October 1958: «the organization of the Republic» is decentralized. Japan is, on the other hand, a very centralized country. The Japanese people find top-down organization suitable, while French people appreciate the participative approach. City planning is thus established at the local level in France, while the government and prefectures take the initiative in Japan, even if the elaboration of a local urban plan (Master plan) is attributed to the local self-governing body since 2000. Master plans have to reflect the opinions of the inhabitants. The public participates in Japan reluctantly, while in France, all the concerned persons can participate in all processes of elaboration of a local urban plan. In Japan, in spite of the centralization of power, certain powers are entrusted to private citizens. Since 1998, the examination of the application of a building permit can be delegated to a private organization. Since 2002, for certain measures, the act of expropriation can be also entrusted to a private citizen. Since 2003, city planning can also be proposed by property owners and private developers. The inconvenience created by the delegation of certain services to a private citizen is the mercantilism of the urban planning project. Several skyscrapers have been built in shopping districts located in city centers and even in residential zones where it is normally prohibited to build houses with more than 3 floors. The construction of a high-rise building often involves a dispute with neighborhoods wanting to preserve the landscape and the environment of their living area. In Paris, high-rise buildings are built on the outskirts of the city. Since 2011, the height limit permitted 50 meters. High-rise buildings increase total living space allowing more residence for students, foreign workers, travelers and underprivileged persons. Paris thus encourages the construction of local authority housing. In Tokyo, on the other hand, no new local authority housing has been built since 1999 on the pretext of a decrease in the population. In Tokyo and Kawasaki (a neighboring city to Tokyo), new housing has not been able to sell because of the economic crisis and the decrease in the younger population (20-30 years old). Without city planning for the inhabitants, the skyscrapers built everywhere spoil the landscape. Unfortunately, in Japan, the courts rarely protect the interests of the inhabitants. There are no administrative courts which are competent for any dispute with the administration. In Japan, a civil suit is filed. Judges often support the public authority. A way of appeal for the temporary suspension was created in 2004 with the aim of widening the protection of private interests. Judges can now investigate if the damage is not too grave to repair. They consider if the importance of the damage produced by the administrative decision is great enough to overtake the right of discretion or abuse of the administrative power. Nevertheless, in most cases, the administration wins at trial. Not only do the inhabitants usually lose their trial, but also many trials are simply refused by the court because of a lack of interest to act. As a consequence, several urban planning projects in the region in Tokyo region de not take into consideration the interest of the inhabitants.

Syftet med studien var att undersöka hur förvaltningsrätten resonerar kring barns behov när bedömning görs att vården enligt 21 § LVU (SFS 1990:52) inte kan upphöra. Studiens teoretiska ramverk bestod av socialekologisk systemteori, och barns behov användes som ett analytiskt verktyg. Studiens design var en kvalitativ dokumentstudie med abduktiv ansats. Materialet bestod av tjugotre domar från en förvaltningsrätt i Mellansverige som berörde prövning av möjlighet till upphörande av vård enligt LVU. Data har analyserats med hjälp av en kvalitativ innehållsanalys och resultatet visar sju subkategorier insorterade under följande huvudkategorier; ”barnets utveckling”, ”familj och miljö” samt ”föräldrarnas förmåga”. Studien visar att förvaltningsrätten resonerar kring barns behov utifrån att barnets utveckling kan påverkas negativt av föräldrarnas oförmåga att tillgodose barnets behov, samt utifrån att det inte skett tillräckliga förändringar i barnets miljö. / The purpose of the study was to examine the administrative court’s reasoning regarding children’s needs when care under 21 § the Swedish Care of Young Persons (Special Provisions) Act (SFS 1990: 52) is not revoked. Social Ecological systems theory constituted the theoretical framework while children’s needs was used as an analytical tool. The design was a qualitative document study with an abductive approach. Twentythree court orders were analyzed with a qualitative content analysis and the results show seven subcategories sorted under the following three main categories; "The child’s development", "family and environment" and "parent’s ability". The study shows that the court's reasons are based on the fact that the child’s development can be negatively affected by parent’s inability to meet the child’s needs and that there have not been sufficient changes in the child’s environment.

The United Nation’s definition of honour based violence (HRV) in 1999 defines women’s exposure of violence related to honour. In Sweden, HRV was regarded as a social problem in the 1990’s, when women were murdered by their close family members. Loss of honour was explained as a reason for the killings. Ever since the beginning of debate in Swedish media, science has noticed the complexity of HRV.   The aim of this study was to examine how Swedish social services and administrative courts constructed honour based violence (HRV) when law of mandatory care of minors is used in court cases. The lawsuits regarded both females and males, in the ages of 10-17 years old. We used a document analysis of thirteen court cases from 2016 regarding 2§ Law of mandatory care of minors (LVU), which is a paragraph of deficiencies in care of youths. We used the keyword Honour related violence when searching for court cases. We could determine that physical violence is constructed as legal issues when it’s explained in detail, fragmented and when the minor was regarded as believable to the administrative court. Psychological violence included the involvement of threats, threats of physical violence and threats of forced marriages, and was all seen as an integrated view on violence. Honour was constructed as an isolation of the youths, limiting their social and leisure time and the children were controlled by their guardians. According to social services and administrative courts, the control was not seen as age appropriate.