Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades. Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget. Vidare finns varken en sparanderegel eller en koncernkvittningsregel att tillgå i 48 kap. 27 § IL, vilket finns om kapitalförlusten hade uppkommit direkt i aktiebolaget enligt 48 kap. 26 § IL. Frågan som uppkommer är hur dessa begränsningar står i förhållande till den skatterätts-liga neutralitetsprincipen, där den skattskyldiges val ska styras i minsta möjliga utsträck-ning av skattesystemet. Avsteg från denna princip kan göras i syfte att motverka oönskad skatteplanering. Av en samlad bedömning anser skribenterna att samtliga begränsningar av kvittningsrätten för delägarrätter ägda via delägarbeskattade juridiska personer är oför-enliga med neutralitetsprincipen. Detta grundar skribenterna på att aktiebolag som väljer att placera delägarrätter via delägarbeskattade juridiska personer missgynnas ur ett skatte-mässigt perspektiv, vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. iii En av de motiveringar som har anförts av lagstiftaren har varit att motverka oönskad skatteplanering. Denna motivering anser skribenterna inte vara hållbar för att rättfärdiga dessa begränsningar. Reglerna borde därmed ändras så att kvittningsmöjligheten på delä-garrätter ägda via delägarbeskattade juridiska personer blir lika omfattande som om delä-garrätterna hade ägts direkt av aktiebolaget. Den framtida existensen av kvittningsrätten på delägarrätter har diskuterats av lagstiftaren och det återstår att se ifall den kommer att avskaffas eller inte. / July 1, 2013, the Supreme Administrative Court (SAC) announced a decision in a case concerning the right to set off of capital gains and losses on securities. The question that was raised in the case was whether the Swedish company had the right to set off their capital losses against capital gains arisen in the foreign part-owner taxable legal person. SAC decided to deny the company the right to set off due to lack of legal support. This decision raises questions, because companies that chooses to place securities in part-owner taxable legal persons gets less extended rights to set off, in comparison to if the securities had been placed directly in the Swedish company. By a closer examination of the possibilities to set off, it can be concluded that the right to set off of capital losses (not just capital gains) on securities in part-owner taxable legal persons are limited, in comparison to if the corresponding capital losses incurred directly in the Swedish com-pany. The limitations of capital losses on securities in part-owner taxable legal persons means that the capital losses should be subject to a quota of 70 % before set off can occur, which is not a requirement when capital losses incurred directly in the Swedish company. Furthermore, there is neither a carry forward rule nor an intra-group set off rule in Chap-ter 48. 27 § Swedish Income Tax Act (SITA), which exists if the capital losses incurred directly in the company according to Chapter 48. 26 § SITA. The question that arises is how these limitations stand in relation to the principle of neutrality where the taxpayer's choices should be controlled as little as possible by the legal tax system. Derogations from this principle can be made in order to coun-teract undesirable tax planning. By an overall assessment the writers consider that all limitations to set off of secu-rities owned via part-owner taxable legal persons are incompatible with the principle v of neutrality. The reason for this opinion is that a company who chooses to place securities via part-owner taxable legal persons is affected adversely from a tax per-spective in comparison to if the securities were owned directly by the Swedish com-pany itself. According to the writers, there is no sustainable justification for these limitations. The rules should therefore be amended so that the set off possibilities on securities owned via part-owner taxable legal persons should be as extensive as if the securities were owned directly by the Swedish company. The future existence of the set-off right on securities has been discussed by the legislature and the future will tell if it will be abolished or not.

This thesis focuses on chapter 3 articles 8 and 12 of the Ordinance Act, whichdeal with local ordinances issued by the municipalities. It was Vellinge municipality's local ordinances on the prohibition of begging that triggered an extensivedebate about preconditions for local ordinances and the relationship between themunicipal self-government and the normative power. In addition, it raises thequestions of whether local regulations on the prohibition of begging restrict freedom of expression and whether they are discriminatory. Vellinge's local ordinances were submitted to the Supreme Administrative Court (HFD) to decidethe case as the highest instance.HFD states in the case 2018 ref. 75 that local ordinances issued by the municipalities take into account the principle of municipal self-government. This statement has been criticized on the ground that local ordinances should not be considered as a municipal activity. The principle of municipal self-government therefore should not be actualized in local ordinances. But HFDs statement is compatible with the bill to the law, which states that with regard to municipal selfgovernment, the authority to issue local ordinances are given to the municipalitiesand not to the county administrative board. However the county administrativeboard should be able to review all the prerequisites for adopting local regulations.Furthermore, HFD has not dealt with this issue whether local ordinances onthe prohibition of begging conflict with regulations of a higher value or apply toissues that must be regulated by law. HFD has thus not dealt with whether theban on begging restricts freedom of expression and whether it is discriminatory. Begging can be considered as an expression in the Form of Government (RF)and is protected by freedom of expression. The ban on begging therefore violatesfreedom of speech and it must, however, be regulated by law and not by localregulations.Furthermore, given that the ECHR is considered a law in Sweden and theEuropean Court of Human Rights refers to the US judicial precedent on freedomof expression, the American law on freedom of speech and begging has also beenstudied in this thesis in the comparative method.According to the widespread case law in the United States, begging is protected by freedom of expression and regulations prohibiting begging violate beggar’s freedom of expression. There is also no legitimate ground to ban beggingon the streets. The ban on begging can also be considered discriminatory, as it is the peoplefrom Romania and Bulgaria who make up the majority of the beggars in Swedenand it is them who are disadvantaged by these rules.

Notre équipe a identifié le thé Labrador [Rhododendron groenlandicum L. (Ericaceae)] comme une plante potentiellement antidiabétique de la pharmacopée traditionnelle des Cris de la Baie James orientale. Dans la présente étude, nous avons évalué les effets néphroprotecteurs potentiels de la plante. De la microalbuminurie et de la fibrose rénale ont été développées chez des souris alimentées avec une diète grasse (DG). Le R. groenlandicum améliore d’une façon non-significative la microalbuminurie, avec des valeurs de l’aire sous la courbe (ACR) diminuant de 0.69 à 0.53. La valeur de la fibrose rénale qui était, à l’origine, de 4.85 unités arbitraires (UA) dans des souris alimentées à la DG, a chuté à 3.27 UA après avoir reçu un traitement de R. groenlandicum. Le R. groenlandicum a réduit la stéatose rénale de presque la moitié alors que l’expression du facteur de modification Bcl-2 (Bmf) a chuté de 13.96 UA à 9.43 UA. Dans leur ensemble les résultats suggèrent que le traitement avec R. groenlandicum peut améliorer la fonction rénale altérée par DG. Dans l’étude subséquente, notre équipe a identifié 17 espèces de la forêt boréale, de la pharmacopée traditionnelle des Cris de la Baie James orientale, qui ont présenté des activités biologiques prometteuses in vitro et in vivo dans le contexte du DT2. Nous avons maintenant examiné ces 17 extraits afin d’identifier lesquels possèdent un potentiel cytoprotecteur rénale en utilisant des cellules Madin Darby Canine Kidney (MDCK) mises à l’épreuve dans un médium hypertonique. Nous concluons que plusieurs plantes antidiabétiques Cris exercent une activité de protection rénale qui pourrait être pertinente dans le contexte de la néphropathie diabétique (ND) qui affecte une proportion importante des Cris. La G. hispidula et la A. balsamea sont parmi les plantes les plus puissantes dans ce contexte et elles semblent protectrices principalement en inhibant la caspase 9 dans la voie de signalisation apoptotique mitochondriale. Finalement, nous avons utilisé une approche de fractionnement guidée par un test biologique pour identifier les fractions actives et les composés de A. balsamea avec un potentiel de protection rénale in vitro dans des cellules MDCK mises au défi avec un médium hypertonique. La fraction d’hexane (Hex) possède le potentiel le plus élevé parmi toutes les fractions de solvant contre les dommages cellulaires induits par le stress hypertonique. Dans des études précédentes, trois composés purs ont été identifiés à partir de la fraction Hex, à savoir, l’acide abiétique, l’acide déhydroabiétique et le squalène. L’acide abiétique se distinguait par son effet puissant dans le maintien de la viabilité des cellules MDCK (AnnV-/PI-) à un niveau relativement élevé (augmentation de 25.48% relative au stress hypertonique, P<0.0001), ainsi qu’une réduction significative (diminution de 20.20% par rapport au stress hypertonique, P<0.0001) de l’apoptose de stade précoce (AnnV+/PI-). L’acide abiétique peut donc servir à normaliser les préparations traditionnelles d’A. balsamea et à trouver des applications potentielles dans le traitement de la néphropathie diabétique. Les trois études ont été intrinsèquement liées les unes aux autres, par conséquent, nous avons réussi à identifier R. groenlandicum ainsi que A. balsamea comme nouvelles plantes prometteuses contre la néphropathie diabétique. Nous croyons que ces résultats profiteront à la communauté crie pour la gestion des complications diabétiques, en particulier la néphropathie diabétique. En parallèle, nos données pourraient faire avancer l'essai clinique de certaines plantes médicinales de la pharmacopée traditionnelle des Cris de la Baie James orientale du Canada. / Our team has identified Labrador tea [Rhododendron groenlandicum L. (Ericaceae)] as a potential antidiabetic plant from the traditional pharmacopeia of the Eastern James Bay Cree. In the present study, we assessed the plant’s potential renoprotective effects. Microalbuminuria and renal fibrosis was developed in high fat diet (HFD)-fed mice. Meanwhile, there was a tendency for R. groenlandicum to improve microalbuminuria, with the values of area under the curve (ACR) reducing from 0.69 to 0.53. Renal fibrosis value was originally 4.85 arbitrary units (AU) in HFD-fed mice, dropped to 3.27 AU after receiving R. groenlandicum treatment. R. groenlandicum reduced renal steatosis by nearly one half whereas the expression of Bcl-2-modifying factor (Bmf) diminished from 13.96 AU to 9.43 AU. Taken altogether, the results suggest that R. groenlandicum treatment can improve renal function impaired by HFD. In the following study, our team has identified 17 Boreal forest species from the traditional pharmacopeia of the Eastern James Bay Cree that presented promising in vitro and in vivo biological activities in the context of type 2 diabetes (T2D). We now screened the 17 plants extracts for potential renal protective activity using Madin Darby Canine Kidney (MDCK) cells challenged with hypertonic medium. Cytoprotective potential as well as underlying mechanisms were investigated. We conclude that several Cree antidiabetic plants exert renal protective activity that may be relevant in the context of diabetic nephropathy that affects a significant proportion of Cree diabetics. G. hispidula and A. balsamea are amongst the most powerful plants in this context and they appear to exert their modulatory effect primarily by inhibiting caspase 9 in the mitochondrial apoptotic signaling pathway. We used a bioassay-guided fractionation approach to identify active fractions and compounds of A. balsamea with renal protective potential in vitro in MDCK cells challenged with hypertonic medium. The hexane (Hex) fraction possessed the highest potential among all solvent fractions against cell damage induced by hypertonic stress. In previous studies, three pure compounds were identified from the Hex fraction, namely, abietic acid, dehydroabietic acid and squalene. Abietic acid stood out by its strongest effect in maintaining MDCK cell viability (AnnV-/PI-) at a relatively high level (25.48% increase relative to hypertonic stress, P<0.0001) as well as a significant reduction (20.20% decrease relative to hypertonic stress, P<0.0001) of early stage apoptosis (AnnV+/PI-). Abietic acid may thus serve to standardize A. balsamea traditional preparations and find potential applications in the treatment of diabetic nephropathy. The three studies were inherently associated with each other, as a result we had successfully identified R. groenlandicum as well as A. balsamea as novel medicinal plants against diabetic nephropathy. We believe such findings will benefit the Cree community for the management of diabetic related complications, especially diabetic nephropathy. Meanwhile, our data might advance the clinical trial of certain medicinal plants from the traditional pharmacopeia of the Canadian Eastern James Bay Cree.

No description available.

Beskattningen av kapitalvinster med anledning av generationsskiften omfattas ofta av de särskilda fåmansbeskattningsreglerna i 56-57 kap. inkomstskattelagen (1999:1229, IL). Reglerna har utformats med anledning av att det svenska duala skattesystemet, i vilket progressiv beskattning sker i inkomstslaget tjänst och proportionell beskattning sker i inkomstslaget kapital, medfört ett intresse för skattskyldiga att omvandla arbetsinkomster till kapitalinkomster. Denna risk har ansetts särskilt stor i närståendeförhållanden, varför särskilda begränsningar har införts avseende beskattningen av kapitalvinster vid generationsskiften. Begränsningarna innebär svårigheter vid generationsskiften att uppfylla de villkor enligt 57 kap. IL som medger att beskattning får ske enligt de vanliga kapitalvinstbeskattningsreglerna i IL. I juni 2016 meddelade Högsta förvaltningsdomstolen (HFD) dom i mål 6600-15 (Målet), vari frågan hade ställts huruvida en kapitalvinst med anledning av ett generationsskifte skulle beskattas enligt de särskilda fåmansbeskattningsreglerna. HFD ansåg att villkoren i 57 kap. IL var uppfyllda för att kapitalvinsten skulle beskattas enligt de vanliga kapitalinkomstreglerna, men att förfarandet stred mot lagstiftningens syfte enligt 2 § lagen (1995:575) mot skatteflykt (SkflL). Syftet med framställningen är därför att analysera hur beskattningsreglerna av kapitalvinst med anledning av ett generationsskifte skulle tolkas i anledning av Målet. För att uppnå syftet används en traditionell juridisk metod, enligt vilken innehållet i gällande rätt analyseras och hänsyn därvid tas till rättskällehierarkin. Utifrån analysen är slutsatsen att fåmansbeskattningen innehåller en avsiktlig olikbehandling av beskattningen av andelsöverlåtelser mellan närstående i jämförelse med andelsöverlåtelser mellan externa förvärvare. Denna olikbehandling kan dock inte enligt lagregelns ordalydelse tillämpas på situationer när överlåtaren indirekt äger andelarna. Trots det har HFD i anledning av utgången i Målet utvidgat denna olikbehandling till att även omfatta en sådan situation genom tillämpning av 2 § SkflL, vilket medfört svårigheter för de skattskyldiga att förutse konsekvenser av sina förfaranden. Tillämpningen av 2 § SkflL har dock inte skett i enlighet med de principer som fastställts i tidigare rättspraxis i ämnet. För att räta ut dessa oklarheter bör lagstiftaren utforma regler som på ett mer ändamålsenligt sätt överensstämmer med dess syfte. Detta görs i viss mån i den nya 3:12-utredningen, i vilken den olikbehandling som föreligger vid beskattningen av generationsskiften till skillnad mot ägarskiften mellan externa förvärvare dessutom föreslås utjämnas.

This thesis examines the general principles in European Union (EU) public procurement law, as they apply to Swedish direct awards of low value, outside the scope of the EU procurement directives. A combination of Swedish and EU legal methodology is used to investigate two overarching themes. Firstly, the two different legal bases of the general principles, in the light of the Court of Justice of the EU’s definition of cross-border interest, as well as the Swedish implementation. Secondly, the central substantive consequences imposed by the principles on direct awards. The only national precedent on the subject, HFD 2018 ref. 60 of the Supreme Administrative Court, is both utilised and criticised against the backdrop of EU law to paint a picture of the principles’ inner workings in a direct award context. Pertaining to the first theme, an analysis of the applicability of EU primary law on direct awards is undertaken in order to distinguish the legal bases of the principles. If a contract is of certain cross-border interest, the general principles flow directly from EU law. In the absence of such an interest, the principles are exclusively based in Swedish law, which nationally extends the EU principles to all procurement (gold-plating). Overall, contracts valued below a quarter of the applicable EU directive threshold usually lack certain cross-border interest, unless there are concrete indications of the opposite. As a result, most direct awards fall outside the scope of EU law. An awareness of the legal bases of the principles is relevant to avoid breaches of EU primary law. It is argued that the Swedish gold-plated implementation of the general principles causes unnecessary uncertainty, and that separate national principles should be introduced outside the scope of EU primary law. As for the second theme, a thorough analysis concludes that the principles do not prohibit direct awards given without any exposure to competition, as long as the contracts are of low enough value. Direct awards can therefore be conducted through direct contact with a single supplier, in accordance with the legislative aims of the procedure. This may not be the case for social and other specific services of relatively high value. Nonetheless, the principles still affect direct awards, for instance in prohibiting flagrant cases of differential treatment without objective justification, based in arbitrary or corrupt decision-making. Unfortunately, these requirements are able to be circumvented due to the wide discretion given to procuring entities. On the other hand, if a direct award procedure is voluntarily advertised, the principles have greater practical significance. Still, the requirements in such cases are more lenient than in ordinary procurement procedures.