The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin. Of importance for the outcome of the case was the fact that ECJ had declared exit tax incompatible with the freedom of establishment in two previous cases. In connection with RÅ 2008 ref. 30 the Commission also addressed requirements for Sweden to abolish the restrictive legislation through a reasoned opinion. In the aftermath of RÅ 2008 ref. 30 the legislator drafted a suggestion for new legislation which aimed to make the exit tag legislation in IL compatible with the freedom of establishment. The legislator made clear that the communication from the Commission on exit taxation was of great significance in formulating the legislation, particularly the requirement from the Commission that exit tax ought not to lead to immediate tax consequences for the businesses. The suggested legislation made businesses able to defer payment of the exit tax by introducing a new chapter in SBL. Thus did not the wording of the exit tax legislation in IL change. The suggested legislation was heavily criticized by the respondents in the preparatory legislation and also in legal doctrine. The legislation was, however, adopted and the deferment legislation in Chapter 17a SBL came into force 1 January 2010. The question that arises is whether this addition to the exit tax legislation is a sufficient action to achieve the objective of the legislation. It can be concluded that the situation for businesses changing tax residence is not significantly affected by the introduction of the deferment legislation in Chapter 17a SBL. The fact remains that business changing tax residence still are adversely affected due to the fact that taxation occurs on the exit date, which can have the effect of these businesses being taxed in an earlier phase than resident businesses. Consequently the legislation continue to impose immediate tax consequences in certain cases. The fact that the legislation could be achieved in a less restrictive manner by placing the time of taxation at the real disposal of the assets makes the legislation disproportionate. Furthermore, it is not obvious that the conditions which the deferment is associated with should be seen as proportionate either. Due to the fact that it is ascertain that the conditions in some cases can be costly in terms of valuation costs and that the purpose of the legislation could be achieved in a less restrictive manner by applying directives in the field of mutual assistance and recovery of claims instead of an annual deferment procedure. The conditions could therefore be considered disproportionate in relation to the purpose of the legislation. Nevertheless, the main reason for arguing that the Swedish exit tax legislation should be considered as incompatible with the freedom of establishment is the fact that the legislation does not take full account of the taxed assets potential decrease in value, capable of arising after the businesses transfer of tax residence. Through ECJ-case law it can be noted that decrease in value must be taken into account by either the state of origin or the host state to be considered proportionate. The Swedish exit tax legislation is therefore incompatible with the freedom of establishment in all cases where the host state does not take notice of such decrease in value.

This thesis examines the ongoing European political debate on the links between livestock production and climate change. In the end of 2006 the UN Food and Agriculture Organization (FAO) released their report Livestock’s long shadow, showing that livestock production represents some 18 % of the total global greenhouse gas emissions. The purpose of this paper is to explore the European Commission’s position and response to this question since the release of the report. Using Arne Naess’ argumentation analysis, statements made by the Commission will be systematically organized and broken apart. The arguments will then be critically examined and explored through the lense of selected perspectives from the sustainable development literature, as well as the FAO report itself. The analysis will show that the Commission’s position on this question stands in sharp contrast to the many findings and recommendations in the FAO report, and relies on a set of assumptions that are often both unclear and of questionable validity. The line of argument used by the Commission is closely aligned to a wider theoretical discourse on sustainable development that, as argued by many of the theorists consulted in this paper, places a disproportionate focus on economic advantages, at the expense of social and ecological interests.

The European court of Justice (ECJ) has the stance that EU-law, within the confines of EU competence, has primacy over national law, regardless of its source, even if it’s the national constitutions.  Although generally the ECJ:s  stance is accepted, sometimes it is instead the EU that has had to indirectly (through inaction) accept the conclusions of the national constitutional courts. When this happens, it can however only be noticed as the EU commission’s decision to not start infringement proceedings against the member state, and as such it appears as a legal vacuum or absence of enforced law. Inside this vacuum there is lacking enforcement of EU-law, which the member states can use as a de facto exemption from EU-law to regain or uphold national sovereignty. Thus the member states can fill the vacuum by deciding cases on the basis of their own constitutional law rather than (the unenforced) EU-law. It appears to be an in EU-law unregulated transfer of sovereignty.  This paper intends to shed light on possible problems that arise in this situation due to the lack of legality and certainty that ensues from these exemptions from EU-law being upheld through the inaction of the commission rather than positive legal regulation. I will also attempt to find a coherent model for the explanation of this seemingly contradictory situation, describing it as a “sovereignty-vacuum”, an opposing but related concept to the “exemption” of Carl Schmitt.  Through use of Schmitt’s political theology, I attempt to find a solution to the problem of legality with an analogy to the concept of “mercy” and “forgiveness” in the context of constitutional law. Ultimately, I propose a solution de lege ferenda that these implicit exemptions from EU-law be written down as explicit exemptions.

Denna uppsats syftar till att undersöka vilka problem och möjligheter Kemikalieinspektionens anställda upplever i arbetet medmiljömålet Giftfri miljö och dess delmål. Detta för att bättre förstå komplexiteten i miljömålsarbetet och vilka drivkrafter och barriärer som finns iarbetet. För att göra detta har fem respondenter från Kemikalieinspektionen genom ett strategiskt urval valts ut till kvalitativa semistruktureradeintervjuer som varade mellan ca 30-60 min i omfattning. Som komplement till dessa intervjuer har även fyra rapporter från Naturvårdsverketanalyserats. Dessa är: uppföljningsrapporterna från 2005, 2010, 2015 och den fördjupade utvärderingsrapporten för 2015. Detta med avgränsningtill de kapitel som behandlande Giftfri miljö och etappmålen. Materialet har sedan analyserats och tematiserats med inriktning på de problem ochmöjligheter som vi kunnat se. Resultatet av denna analys gav tillslut 9 teman som är: Giftfri miljö, Etappmålen för farliga ämnen, Samordning,Företagsansvar, Produktionsökning och diffusa produktinnehåll, Det komplexa Reach, Styrmedel, Skadliga ämnen i miljön, EU och EUkommissionen.Det största hindret för miljökvalitétsmålet Giftfri miljö, är att det egentligen inte alls är ett definierat mål utan snarare en vision,vilket alla våra respondenter förtydligade under intervjuerna. 2020 har aldrig vart en realistisk tidsram för att miljömålet ska kunna bli uppnått.Problematiken som vi ser det med att nå Giftfri miljö ligger i målets struktur. Efter denna studie ser vi i stället hur etappmålen kan fungera som ettsteg på vägen men att miljökvalitetsmålet är allt för orealistiskt och kanske istället borde formuleras om till en vision. / This paper aims to examine the problems and opportunities that the employees at The Swedish Chemicals Agency experience in theirwork with the environmental objective A Non- Toxic Environment. We want to get a better understanding of the complexity of the environmentalobjectives and the driving forces and barriers that exist in the workfield. To do this, five respondents from The Swedish Chemicals Agency wasselected through strategic selection and later interviewed through qualitative semi-structured interviews, which lasted between 30-60 minutes. As acomplement to these interviews four reports by the Environmental Protection Agency has also been analyzed. These are: annual monitoring reportsfrom 2005, 2010, 2015, and one the in-depth evaluation report from 2015. We have limited ourselves to the chapters about toxic environment andits environmental objective milestones. The material has then been analyzed and thematized with a focus on the problems and opportunities thatwe have seen through analyze. The result of this analysis eventually gave 9 themes: The environmental objective Non-toxic environment, Theenvironmental objective milestones for harmful substances, Coordination, Company responsibility, Production increase and diffuse productcontent, The complex REACH, Policy instruments, Harmful substances in the environment, and EU and the European Commission. The biggestobstacle to the objective of non-toxic environment is that it is not really a defined goal but rather a vision, which all of our respondents expressedduring the interviews. 2020 has never been a realistic time frame for this quality objective Non-toxic environment. The problem as we see it has todo with the structure of the environmental quality objective in question. By this we mean that none of the respondents actually see theenvironmental objective as anything that can be achieved. After this study we can see how the environmental objective milestones can serve as astepping stone, but that the environmental quality objective is unrealistic and should instead be made into a vision.

The purpose of the essay is both to bring forward the threats images, sectors, actors and referents that can be found at the European border between 2007-2010 and to explore whether they change during this period. Furthermore, the essay also intends to review the Copenhagen School’s theory of securitization. The analysis of the essay will be done on the European commission’s “Enlargement Strategy and Main Challenges”, a rapport that focus on the European border and its enlargement. The frame of analysis will be the Copenhagen School’s theory of Securitization with the acknowledgement of the critic brought forward by Johan Eriksson and Thierry Balzacq. The Copenhagen school brings forward with their theory, the importance of the discourse of security and thus presents actors and referents which are involved in the process. They also include different sectors in which the different threats images may appear. All of this will be crucial for my examination of the theory as a hole. Furthermore, the essay will modify its methodology to include some of the critic. The purpose is to test if the theory can give a satisfying view of the threat images, sectors, actors and referents at the European border, with a qualitative and a quantitative method. In conclusion, the essay found that the securitization actor during the period between 2007-2010 was the commission itself and the reference object was EU and indirect its members states. The functional actors was the organization PKK and the UN, who with their actions changes the security dynamic in the region. Furthermore, the threat images that was constantly present in the rapports, was organized crime which was consistent with the result that the most found sector was the military sector. These results can be linked to the work of Peter Andreas who argues that the American and European border have shifted from a military tasks to policing tasks. This task change is something that also can be related to Johan Eriksson’s work regarding the change of task in the Swedish security. My final conclusion is that the Securitization theory most be seen as a framework for analyses. Further discussions are need regarding the theories concepts. I notice there are three fundamental discussions that need to be focused on; the focus on the securitized threats images, the lack of including the context and the focus on the speech act.

The translation of metaphors has been analyzed and discussed for several decades, but there are not many multilingual studies that examine how metaphors are translated. The present study takes a cognitive approach to metaphor and investigates how translators at the European Commission handle metaphorical expressions and the underlying conceptual metaphors in political discourse. The source text is the English language version of the policy document A European Agenda on Migration, and the Swedish and Spanish language versions of it are included as target texts. The study identifies the conceptual metaphors that conceptualize migration and other topics that are closely related to the European migrant and refugee crisis of 2015 and the translation procedures that are used. A total of six translation procedures were found in the target texts, and the most used procedure in the Spanish target text was to retain both the conceptual metaphor and the metaphorical expression, whereas the most used procedure in the Swedish target text was to replace the metaphorical expression with a completely different one and thereby using a different conceptual metaphor. The parallel analysis of all three language versions also revealed that non-metaphorical expressions in the source text were occasionally replaced with metaphorical expressions in the target texts, which proves that adding a conceptual metaphor is one of many translation procedures. The most frequently used source domains in the source text, i.e. water, enemy and applied force, were transferred to both target texts. Some source domains were eventually lost, but a couple of new ones, such as disease and weight, were added instead.

Integration är ett omtalat fenomen över hela Europa i och med den ökande globaliseringen som bidrar till att människor av flera olika skäl rör sig över landsgränser i större utsträckning än någonsin. Ett gemensamt krafttag krävs för att invandrare ska integreras och inkluderas fullt ut i sina värdsamhällen, vilket gynnar både invandraren i fråga och samhället i stort. I föreliggande studie analyseras Europeiska kommissionens handlingsplaner för integration med avsikt att skapa en djupare förståelse för vad kommissionen ser som de främsta verktygen för att uppnå framgångsrik integration för invandrare. EU-kommissionen har publicerat två handlingsplaner, en från 2016, strax efter flyktingkrisen, och sedan ett uppföljande plan år 2020. Syftet med studien är att identifiera vilka verktyg för integration som bör prioriteras enligt EU-kommissionen, hur detta förändrats över tid samt hur det skiljer sig alternativt överensstämmer med Diaz integrationsmodell som utgör studiens teoretiska ramverk. Diaz integrationsmodell förklarar integrationsprocessen utifrån sju dimensioner som appliceras på texterna i enlighet med textanalys med inriktning på kvalitativ innehållsanalys. Studiens resultat visar att kommissionen företrädesvis prioriterar åtgärder kopplade till den ekonomiska dimensionen vilket syftar till arbetsmarknadsåtgärder och ekonomisk självständighet. Europeiska kommissionen har i den senare handlingsplanen ett betydligt större fokus på att själva utföra åtgärder inom kommunikativ integration vilket innebär språkkunskap och tillgång till information. Utifrån detta dras slutsatsen att handlingsplanerna förändras i takt med att behovsbilden ändrats några år efter flyktingkrisen då många invandrare anlände till Europa. Vidare tycks kommissionen prioritera sådana åtgärder som gynnar samhället i stort, främst kopplade till ekonomisk välgång, medan exempelvis politisk integration är lågprioriterat trots handlingsplanernas tydliga koppling till politiska aktörer. / Integration is a well-known phenomenon all over Europe as a result of the increasing globalization that contributes to people moving across boarders more than ever. A joint effort is necessary for immigrants to integrate into their host societies which benefits not only the immigrant but the society overall. This thesis analyses the European Commission’s Action Plan on Integration in order to create a profound understanding of the main tools for integration of immigrants according to the Commission. The Commission has published two action plans, one from 2016, shortly after the refugee crisis, and one from 2020. The aim of the thesis is to identify which tools for integration are prioritized, how this changes over time and how it relates to Diaz integration model which is the theory that is used in the thesis. Diaz integration model explains the integration process in seven dimensions. The dimensions are used as a tool to interpret the texts in accordance with a qualitative content analysis. The results suggest that the Commission mainly prioritizes efforts related to the economic dimension, meaning workforce measures and economic self-sufficiency. The European Commission increases their focus on communicative integration in the latter action plan and intends to implement more measures to ensure improved language skills and better access to information. This leads to the conclusion that the action plans changes as the needs and requirements for integration tools changes a few years after the refugee crisis when many immigrants arrived to Europe. The commission seems to prioritize measures that favor the entire society, mainly referring to economic welfare, while for example political integration is low priority despite the  plans association with political actors.

Circular and digital transformations are key focal points in the European Commission's regulations and directives, as evidenced by the proposed Ecodesign for Sustainable Products Regulation. This regulation aims to reduce the environmental impact of products throughout their life cycles. To facilitate this objective, the implementation of digital product passports has been put forward as a means to seamlessly exchange product information. However, the ambiguity and absence of an implementation timeline in the ESPR framework hinder producers' preparedness for the expected information requirements in a digital product passport. Consequently, the extent of producers' compliance with the implementation schedule, along with the associated actions, challenges, and opportunities, remains uncertain. This study conducted two sequential qualitative phases to address these issues. The initial phase examined the anticipated information requirements and implementation timeline, while the subsequent phase assessed producers' current information collection practices.The findings reveal that producers effectively collect the majority of the 29 anticipated information elements mandated by a digital product passport, categorized as traceability, product-related, environmental, and circular information. However, producers’ information collection practices are not aligned with the implementation timeline due to limited prior knowledge of forthcoming regulations. Producers are taking measures such as collaboration, enhanced transparency, and effective management of end-of-life products and facilities to comply with the requirements. Challenges include balancing transparency with safeguarding sensitive information, information gathering across the supply chain, and managing the inclusion of essential information. On the other hand, opportunities arise in improved decision-making, innovation, extended product lifespan, and continuous learning. This research contributes to understanding the anticipated information requirements of digital product passports and provides valuable guidance for producers' data collection efforts. / Cirkulär och digital transformation är centrala fokuspunkter i Europeiska Kommissionens- förordningar och direktiv, vilket tydligt framgår i förslaget Ecodesign för hållbara produkter. Syftet med denna förordning är att minska produkters miljöpåverkan under hela deras livscykel. För att underlätta detta föreslås implementering av digitala produktpass för sömlöst utbyte av produktinformation. Men otydlighet i ESPR förslaget och avsaknad av en tidsplan för implementering hindrar producenternas förberedelse inför de förväntade informationskraven i ett digitalt produktpass. Följaktligen är det oklart i vilken utsträckning som producenter följer tidsplanen och vilka åtgärder, utmaningar och möjligheter som är förknippade med detta. I denna studie så genomfördes två sekventiella kvalitativa faser för att ta itu med dessa problem. Den första fasen undersökte de förväntade informationskraven och tidsplanen för implementering, medan den andra fasen bedömde producenternas nuvarande praxis för informationsinsamling. Resultaten visar att producenterna effektivt samlar in majoriteten av de 29 informationselement som förväntas krävas i ett digitalt produktpass, kategoriserade som spårbarhet, produktrelaterad information, miljöinformation och cirkulär information. Dock är producenters praxis för informationsinsamling inte anpassad till tidsplanen på grund av begränsade förkunskaper. Producenterna vidtar åtgärder såsom samarbete, ökad transparens samt effektiv hantering av uttjänta produkter och anläggningar för att uppfylla kraven. Utmaningar inkluderar att balansera transparens med företagskritisk information, insamling av information genom hela leverantörskedjan samt att hantera inkludering av nödvändig information. Även möjligheter uppstår, såsom förbättrade beslutsprocesser, innovation, utökad produktlivslängd och kontinuerligt lärande. Detta examensarbete bidrar till förståelsen av förväntade informationskrav för digitala produktpass och ger värdefull vägledning för producenters informationsinsamling.

In 2020, the corona virus was officially classified as a pandemic. Most countries’ economywas badly affected, and many companies were in need of state aid to survive. However, due to the European single market and its competition policy, the European commission has strict state aid rules. Hence, because of the circumstances, the commission implemented a temporary framework for state aid, which enabled for economic assistance that would normally not be in accordance with the competition policy. Because some countries had expressed concern for more generous state aid rules to threaten the single market, the commission needed to be strategic with their communication, in order for the member states to see it as necessary and legitimate. The aim of this study is to illustrate and analyze how the commission framed the temporary state aid rules to legitimize it. The method of use isframing analysis. The main results are that the two frames the commission used to legitimize the temporary state aid rules were that the crisis needed to be solved mutually, and the fact that it was an economic crisis. In conclusion, the commission framed the temporary state aidrules by alluding to common interests among the member states, such as the importance of European cooperation and the single market. They did this to legitimize the temporary state aid rules.

2022 lade Europakommissionen fram ett förslag om att all kommunikation, offentlig somprivat, borde vara obligatoriskt övervakat. Detta förslag kom fram genom att det ansågskunna hjälpa fler barn från sexuellt utnyttjande. Kommissionen föreslog att all digitalkommunikation borde bli dekrypterad (avkodad). Om kommunikationen visar någon form avmisstänkt aktivitet hamnar det i en databas kallad ”Europol”, där det kommer bli lagrat,analyserat, spårat och rapporterat.Meningen med den här uppsatsen är att analysera EU-kommissionens förslagsdokument föratt se vilken typ av kommunikation och vilken diskurs som används för att etablera makt.Efter det har vi genomfört analys av förslagets likheter mellan Shoshana Zuboffs teori omövervakning och George Orwells dystopiska roman 1984. Teorin och metoden som används idenna studie är kritisk diskursanalys och övervakningsteorier.I vår uppsats fann vi ut att EU-kommissionen använder sig av diskursen kring barns säkerhetför att få människor ombord på att barnens säkerhet är viktigare än alla andra mänskligarättigheter. Slutsatser från den här studien inkluderar också att det finns likheter på så sätt attövervakning kan kontrollera vårt beteende om den här lagen kommer i kraft, precis som iZuboffs teori och Orwells dystopiska framtidsroman. / 2022, the European Commission put forward a proposal that all communication, public andprivate, should be under mandatory surveillance. This proposal came to be because theybelieve this could help keep more children safe from sexual abuse. The commission proposedthat all digital communication be decrypted (decoded). If the communication shows any formof suspicion it will then be sent to a database called ”Europol”. There it will be stored,analysed, tracked and reported.The purpose of this study is to analyse the EU- Commission's proposal document toinvestigate what type of communication and discourse is used to establish power. After that,we also performed an analysis on the proposals' similarities to Shoshana Zuboff’s theoryabout surveillance capitalism and George Orwell's dystopian book 1984. The theory andmethod used in this study is critical discourse analysis and surveillance theories.In our essay we found that the EU-commissions uses the discourse surrounding children'ssafety to get people onboard the idea that children's safety is more important than all otherhuman rights. Conclusions from this study also include that there are similarities in the waysurveillance could control our behaviour if this law comes to pass, as it does in Zuboff’stheory and Orwell's dystopian future fiction.