Damages have four main functions: reparation, placing of the costs, distribution of the losses and prevention. The rules about damages evolved before liability insurance had the extension it has today, 97 % of the Swedish populations is covered by liability insurance, since it is included in the comprehensive household insurance. Liability insurance should be looked at in the light of the damage rules, but the rules about damages are adapted to the insurance possibilities. The Law of damages contains, though the general adjustment article 6:2, the adjustment article 2:4 about children and the adjustment article 2:5 about the mentally ill, a possibility to adjust a non reasonable damage claim. If the liability insurance covers the damages no adjustment is made. Even when the adjustment articles are being used the damages is a heavy burden for the person who is liable for the damages. The liability insurance contains exemptions for damages caused by criminal actions amongst other things and therefore there is still a need for the adjustment articles. It is voluntary to have liability insurance for private individuals. The severity of the consequences for the person liable for the damages leads to that is should be involuntary, at least for children. This year a change was made to the Law of damages and the legal guardian of children is now, not only responsible for damages causes when they are negligent, but also in some situations absolute liable. The ground for the change is to clarify the legal guardian’s responsibilities and decrease delinquency. The change is an unjust divergence from damage principles and will not fulfill its purpose.

Abstract The purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain. Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders. The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement. Even if a national legislation would be considered to be in violation of the free movement there are however developed justifying obstacles to the free movement. These obstacles are being analyzed in the thesis to see if the difference in the Swedish taxation can be justified. Within the EU the UCITS-directive regulates investment funds. Since the directive is being changed and will come in to force during 2011 the Fondskatteutredningen was presented in 2009 which presents suggestions to changes in the Swedish legislation concerning taxation of dividends to investment funds. These new changes may constitute that the Swedish legislation no longer will be in violation of EU law.

As trading through advertisements increases, for example via advertisement websites such as Blocket, trading and contracting between individuals also increases. The contract law is the applicable legislation when individuals are trading between one another, because of the fact that individuals are to be considered equal against each another, and no consumer protection provisions are applicable. The contract law is not compelling, and general principles of contract law are therefore frequently applied within the legal area of contract law. Consistent declarations of intent shall have been delivered from both parties for a binding agreement to have been concluded. The declaration of intent, for example tender and acceptance are examples of a will to legally act. Other than tender and acceptance, the declaration of intent is usually difficult to establish and determine. In the event of the commencement of a negotiation stage between the parties, the declarations of intent are not deemed to be binding, but rather binding in the sense of a moral attachment for the parties. To determine whether or not a binding agreement has been concluded between the parties, an interpretation is conducted with regard to either the underlying will of the declaration of intent, or the wording of the declaration of intent or to the receiver’s trust and interpretation of the will of the counterpart. Part may assert that the declaration of intent is invalid based either on incorrect assumptions, statement errors or one parties passivity. The deemed sanctions are either; invalid declaration of intent or damage, or a combination of both consequences. The decision to sentence damage depends on bad faith or disloyal behavior of one party.

Every year approx. 110 billion SEK is being used In Sweden to finance research. The government contributes with 22 percent, i.e. approx. 25 billion SEK. The universities are equally financed by the government and private contributors. The tax laws concerning these contributions are somewhat unclear, and this can generate problems. The two important questions that can arise are if the contribution is deductible, and if the receiver has to declare the income in his taxation. The essay focuses on the situations where the contribution is deductible for the giver and tax free for the receiver, i.e. when there is a lack of reciprocity in the taxation. This generates a lack of tax income for the government, and can lead to tax planning / Samhället har ett intresse av att forskning bedrivs. Varje år används ca. 110 miljarder kr till forskning i Sverige, varav staten står för ca. 22 procent, d.v.s. ca. 25 miljarder kronor. Universitetens forskning finansieras av staten och externa finansierare med ungefär lika stora delar. De skatterättsliga reglerna angående forskningsbidrag är något oklara och detta kan leda till problem. Frågor som kan uppstå i anledning härav är i vilken utsträckning en näringsidkare åtnjuter avdragsrätt för forskningsbidrag till universitet, stiftelser, juridiska och fysiska personer, samt även i vilken mån detta bidrag är skattefritt för mottagaren? Främst inriktas uppsatsen mot de situationer där bristande reciprocitet uppstår. De frågeställningar som behandlas härvidlag är i vilken mån denna bristande reciprocitet kan läkas, och på vilket sätt detta kan ske. Förhållandet mellan att det inte krävs någon motprestation för avdragsrätt i anledning av forskningsbidrag, och att en intäkt utan någon motprestation leder till skattefrihet skapar problem. Detta förhållande synes inte vara avsett av lagstiftaren och det ger visst utrymme för ’otillbörlig’ skatteplanering.

There are many Swedish companies active on the Chinese market, since China’s accession to the WTO the year 2001 China has gotten even more interesting. China’s WTO accession does not only make it easier for Swedish companies to be present in China, it also provides Chinese companies an increased opportunity to access the Swedish market. Currently Chinese companies active in Sweden only counts for a small share of the total amount of the foreign companies present in Sweden, while there are several Swedish companies present in China. The Chinese legislation for the various entities is extensive. Just as in Sweden, China applies a civil law system with a written constitution. While China is a communistic one-party state Sweden is democratic nation with several parties. The communistic legacy is reflected in the Chinese legislation. There are several types of entities that appeals to a foreign investor in the Chinese legislation while there in the Swedish legislation only exist one kind of entity that counts as a legal person with limited liability. In both nations there exists the possibility of establishing a Representative Office however it is not allowed to conduct any kind of profit making business. There is in neither state any severe obstacles from establishing a company, there is only a demand for residency within the EEA in the Swedish legislation. According to many Swedish companies present in China it seems that bureaucracy in China is the major difficulty, it is perceived as complicated and time-consuming For foreign companies it is important to respect the culture in the foreign country. The Chinese culture is different from the western and there are some concepts that are valuable to be familiar with. Guanxi can be compared to having a powerful network which may perform miracle with the time-consuming Chinese bureaucracy and mianzi which is more than just having a good reputation. How the company is perceived is highly important in China.

When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance. There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations. In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters. The principle of residency is supposed to be the general rule according to the regulation, but the deceased should still have the privilege to choose the rules in his country of nationality to govern the succession. But is it really necessary to harmonize the rules of applicable law or is it satisfying with the rules that is today? This is questions that will be answered in this essay.

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.

Rättsläget idag är att skatteflyktslagen (1995:575) består av en generalklausul med fyra rekvisit som är kumulativa. När de fyra rekvisiten i generalklausulen är uppfyll-da är det möjligt för domstolarna att döma uttagande av skatt trots att det inte regle-ras i den aktuella lagen. En konflikt uppstår med den skatterättsliga legalitetsprinci-pen som säger att ingen skatt får uttagas utan stöd i lag. Det uppstår en paradox där det i teorin förespråkas för rättsdemokrati och förutsebarhet men i praktiken är fullt möjligt att kringgå dessa grundläggande rättsprinciper med en generalklausul. Skatte-flyktslagen är omdebatterad och har gett upphov till många åsikter i praxis och dokt-rin. Skatteflyktslagen har behövts eftersom skatteflykt bland fysiska och juridiska personer har ansetts vara ett problem. Sverige som är välkända för sin offentliga sek-tor är beroende av skatteintäkter för sin välfärd vilket är ett skäl till att skatteflyktsla-gen infördes år 1980 och har sedan dess modifierats flera gånger.Den skatterättsliga legalitetsprincipen är en rättssäkerhet till skydd för medborgarna mot statligt maktmissbruk av uttagande av skatt. Principen uttrycker kravet på följ-samhet till de föreskrifter som den lagstiftande makten instiftat.Rättsväsendet är försiktiga med att tillämpa den skatterättsliga legalitetsprincipen, de hänvisar till generalklausulen i skatteflyktslagen som är tillämplig på många skatte-rättsliga områden utan att diskutera och motivera sitt beslut, vilket har visat sig i de flesta praxisfall i denna uppsats. Denna uppsats visar vidare på att rättsväsendet utgår från att de tre första rekvisiten i generalklausulen är tillämpliga utan vidare diskus-sion och lägger målets tyngdpunkt på syftesrekvisitet.Mitt förslag till hur generalklausulen i skatteflyktslagen inte längre ska strida mot den skatterättsliga legalitetsprincipen och bör tillämpas är att i skattelagarna, t.ex. in-komstskattelagen eller mervärdesskattelagen införa en inledande paragraf som stad-gar att om en handling från ett skattesubjekt skulle strida mot de fyra rekvisiten i ge-neralklausulen så ska dess tillämpning ha företräde. Jag anser vidare att skatteför-månsrekvisitet bör omformuleras.

Enligt 3 kap. 1 § skadeståndslagen har arbetsgivaren principalansvar när dennes arbetstagare vållar skada mot tredje man, vilket betyder att arbetsgivaren åläggs det skadeståndsrättsliga ansvaret. I och med covid-19-pandemin har allt fler människor arbetat på distans för att stoppa smittspridningen. Studier visar att trenden att arbeta på distans kommer att fortsätta även efter pandemins slut. Med möjligheten och friheten att arbeta på distans följer även risken att arbetsgivarens möjligheter att övervaka och kontrollera dennes arbetstagares arbete minskar. Distansarbete har resulterat i en mer komplicerad gränsdragning gällande rekvisitet i tjänst i 3 kap. 1 § SkL. Vi redogör för hur arbetsgivares principalansvar tillämpas när arbetstagaren arbetar på distans. Vår uppsats inleds med en kortare beskrivning av covid-19-pandemin som började mars 2020. Grunderna för principalansvaret och dess skadeståndsrättsliga principer beskrivs i uppsatsen. En stor del av vår uppsats baseras på en redogörelse av rättsfall där principalansvar förelegat för att kunna undersöka var gränsen för principalansvar går. I många av rättsfallen diskuteras om en arbetstagare anses ha varit i tjänst när denne begått skadegörande handlingar. Vi redogör i för var gränsen går för när någon anses vara i tjänst. Sammanfattningsvis har arbetsgivaren ett långtgående principalansvar. Den slutsats vi har dragit, efter att ha applicerat gällande rätt på distanssituationer, är att det inte finns en stor skillnad när det gäller arbetsgivarens skadeståndsrättsliga ansvar mellan när arbetstagaren arbetar på plats och när denne arbetar på distans. Principalansvar är beroende av omständigheterna och vi ser ett mönster att domstolarna lägger större vikt vid sambandet till arbetsuppgifterna än om det skett under arbetstid eller i arbetslokal. Eftersom frågan gällande principalansvar vid distansarbete inte har tagits upp i svensk domstol än, är det för tidigt att veta hur domstolarna kommer att tolka omständigheten att arbeta på distans.

<p>The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors. Even a combina-tion between the different methods is possible. The different legal areas that apply in the process of change of generation are Family law, which is one of the cornerstones, Tax law as well as the laws of finance. The “soft” issues, i.e. relationship related, constitute a great part of the process of succession and are therefore in many ways decisive to a successful change of generation of the ownership of a family business.</p><p>Unplanned succession of ownership is often the result of the owner passing away. In the absence of a legal will the possessions will be portioned to the surviving relatives according to the laws of inheritance, which may lead to undesired consequences. When the estate inventory is registered, among other issues, a tax is imposed on the forestry account. The consequence of this is that the estate, as a legal entity, must remain for several years, in order to avoid high taxation, which leads to, shared ownership between the legatees.</p><p>A change of generation by the methods of gift or purchase, carried out during the lifetime of the older generation, would benefit from considerable planning. Too many and complicated legal rules make it difficult for the owner of a private business to survey what impact each method will have long term. Therefore, it is important to strive for the simplification of these laws. Two of the principles of Swedish tax law, that this thesis analyse, decide in an unsatisfactory way which method to choose for succession of ownership, which is why a change of the law is necessary.</p><p>It is also necessary to simplify the legal rules to entice a new generation of entrepreneurs into agriculture and forestry, who have ambitions of development and growth.</p> / <p>Syftet med denna uppsats är att presentera, utreda och framför allt analysera de rättsregler som blir aktuella i samband med generationsskifte av familjeägda jord- och skogsbruksföretag, bedrivna som enskild näringsverksamhet. De generationsskiftesmetoder som denna uppsats behandlar är vid oplanerat generationsskifte, arv, och vid planerat generationsskifte, gåva och köp. Vilken av dessa generationsskiftesmetoder som är den mest kostnadseffektiva måste avgöras i varje enskilt fall beroende på de förutsättningar som finns hos de enskilda ägarna och övertagarna. Även en kombination av de olika metoderna kan bli aktuellt. De olika rättsområden som berörs i generationsskiftesprocessen är familjerätt, som är en av hörnpelarna, skatterätt likväl som viss företagsekonomi. Relationsbaserade, ”mjuka”, frågor utgör en stor del av den totala generationsskiftesprocessen och har på flera sätt en avgörande betydelse för ett lyckat skifte.</p><p>Oplanerade generationsskiften blir ofta aktuella i samband med att ägaren avlider. Vid avsaknad av testamente fördelas kvarlåtenskapen på de efterlevande enligt den legala arvsordningen, vilket kan få oönskade konsekvenser. I samband med att bouppteckning registreras, skall bland annat medel på skogskonto tas upp till beskattning. Detta får till följd att den mest kostnadseffektiva lösningen kan blir att dödsboet ”måste” bestå i ett antal år för att kunna ta ut dessa medel utan hög beskattning, då samägande blir en av konsekvenserna.</p><p>Vid planerade generationsskiften, genom gåva eller köp, som genomförs under den äldre generationens livstid är god framförhållning av stor betydelse. Många och komplicerade rättsregler gör det dock svårt för den enskilda näringsidkaren att överblicka vad gåvo- och köpealternativen får för positiva och negativa konsekvenser på längre sikt, varför en förenkling av reglerna är att eftersträva. De inom skatterätten förekommande huvudsaklighetsprincipen och kontinuitetsprincipen styr på ett otillfredsställande sätt valet av generationsskiftesmetod, varför en lagändring, enligt min åsikt, bör ske.</p><p>Att underlätta reglerna kring generationsskiften är en nödvändighet för att locka en ny generation entreprenörer med tillväxtambitioner till jord- och skogsbruket.</p>