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<p>Sammanfattning</p><p>Detta är en rättsdogmatisk utredning om Eskilstuna kommuns befogenhet att lämna ekonomiskt bidrag till Mälardalens högskola. Syftet är att utreda huruvida kommunallagen medger att en kommun lämnar ekonomiskt bidrag till en högskola med staten som huvudman. Sveriges kommuner har en viss självbestämmanderätt som är lagstadgad, dock sätter kommunallagen 2:1 gränser för vilka angelägenheter en kommun får engagera sig i. Paragrafen ställer krav på att det finns allmänintresse hos kommunmedborgarna för att kommunen ska kunna engagera sig i angelägenheten, att det finns en anknytning till kommunens område och medlemmar, samt att det är en angelägenhet som inte ankommer på någon annan att sköta. I uppsatsen visas Eskilstuna kommuns ekonomiska bidrag till Mälardalens högskola och dessa jämförs med gällande rättspraxis genom ekonomiska beräkningar. Den rättsliga regleringen av hur en kommunmedlem överklagar ett kommunalt beslut genom laglighetsprövning redovisas. Efter att rättsområdet gällande ekonomiska bidrag från kommuner till en statlig högskola granskats genom praxis kommer författaren fram till slutsatsen att det inte finns någon begränsning per se i kommunallagen att lämna ekonomiska bidrag till en högskola. Dock är rättsläget ytterst osäkert hur stora belopp som är befogade, då det i varje enskilt fall måste visas på kommunalt allmänintresse och allmännytta samt att det finns en lokal anknytning som står i proportion till bidragets storlek.</p>

<p>Denna uppsats strävar efter att besvara frågorna: Har systembolaget rätt att som ensam aktör bedriva detaljhandel av alkohol i Sverige? Strider nuvarande reglering av svensk import och export av vin och sprit mot EG-rätten?</p><p>EG-domstolen har i flera fall rörande offentliga monopol fastslagit att dessa i sig inte utgör något brott mot EG-rätten, under förutsättning att de anpassas till övrig EG-rätt på konkurrensrättens område. Det är därför med anledning av detta fullt möjligt för Systembolaget att ensam bedriva detaljhandel av alkohol i Sverige. Ytterligare praxis på området visar på att monopolet i sig inte är otillåtet utan fokus ligger snarare på de faktorer som finns runt om monopolet t.ex. att det inte får verka diskriminerande mot utländska varor.</p><p>Då det fortfarande inte finns något avgörande i frågan om import- och exportreglerna strider mot EG-rätten, så finns inget svar på denna fråga. Vad som sagts är att de import- och exportregler som Systembolaget tvingas rätta sig efter, till följd av Franzéndomen inte strider mot EG-rätten. Men i dagsläget</p><p>påverkas dessa regler också av frågan om privatimport. På den punkten råder ännu osäkerhet kring vad som faktiskt gäller.</p>

As of 1 December 2009 the Treaty of Lisbon came into force. The Treaty brings along several changes for the physical structure of the EU. There are no changes aimed directly towards procurement, however the Treaty of Lisbon might prove to include changes of major impact. Article 3 (3) NEU includes a change to how the inner market shall be achieved. The Treaty text has gone from an inner market based on competition to include a “social economic market”, however there is no indication of what this means from a procurement perspective. The inner market and procurement had difficulties already before the entry of the Lisbon Treaty. There was arguments as regards to how fair a state could intervene trough public procurement to achieve positive social effects. The CJEU has persistently held that the inner market shall be built by the help of the inner market and competition. The Commission has during the last years started to express a different opinion than the CJEU with regards to low value procurements. The legislators has also shown a great interest for the SME’s and ensured more leeway for these companies to receive help form the member states. The ECJ has however made it difficult to support further than the actual startup phase of an SME. The European Parliament is critical to the Commissions work with regards to measures supporting the member states and ignoring the CJEU. The EU Parliament fears the consequences a more protectionist approach might have on the development of a free inner market and express concern for the legal uncertainty developed trough the lack of attention to the procurement market when introducing the “social market economy” with the Treaty of Lisbon. The EU Parliament and the CJEU might have to adjust their opinion on competition within the inner market towards the Commissions opinion. The thesis does however conclude that an inclusion of the de minis principle in the test for equality of suppliers might be all that will be done to clarify this legal uncertainty. / No formal opposition.

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This master’s thesis will examine the concept of “fixed establishment” in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ. The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand. First of all the stablishment must have the human and technical resources necessary to provide the service. Furthermore the establishment need to be fully dependent on the parent company. This criterion may be fulfilled even though the establishment is a separate legal person. Finally the Court has held that the result of a transaction being taxed in the country where the fixed establishment is located must lead to a rational taxation result. This rational result is to be examined on a case-by-case basis. It seems clear that a scheme where a fixed establishment is being used with the sole purpose of avoiding VAT would not meet this requirement. The concept of fixed establishment is not to be confused with the concept of permanent establishment existing in income taxation. This latter concept is laid down by Article 5 of the OECD Convention. The two concepts share a common heart, however the ECJ has used the concept of fixed establishment to accommodate the needs of Community law in the field of VAT. Furthermore, this master’s thesis will examine what tax planning opportunities fixed establishments may provide. Swedish companies, primarily exempt taxable persons such as banks and insurance companies, may be tempted to establish fixed establishments in states with a low VAT-rate on professional services, i.e. services provided by consultants, engineers, lawyers and accountants etc. Exempt taxable persons are not entitled to deduct input VAT. By having the fixed establishment purchase the service in question abroad at a low rate of VAT and then forward the service to the main office, savings on VAT cost can be made. A VAT-saving scheme, based on reversed charge of VAT, may involve a Swedish company purchasing a service via a fixed establishment in Luxembourg at a VAT-rate of 15%. When the establishment subsequently forwards the service to the main office in Sweden no taxation will be made since the ECJ has held that transactions within the same legal entity are not taxable. The difference in VAT cost is ten percentage points which is what the Swedish head office saves by having the fixed establishment purchase the service rather than purchasing it directly from the provider. Similarly, a fixed establishment may be organised in Switzerland, outside the Community, where the VAT-rate is even lower. There are obstacles to these kinds of VAT-saving schemes, and these will be more thoroughly examined.