Katia Cejie |
Uppsala University |
Need for reform - Taxation principles for cross-border teleworking |
Jurisprudence |
2023 |
Amount granted: SEK 1 138 000
With the pandemic, we jumped several years ahead in the digitalization process. The ability to work fully or partially remotely is now often taken for granted by employees. However, when teleworking takes place in such a way that employees and employers are located in different countries, several taxation issues arise (collection of income taxes and social security contributions).
Digitization has rendered the current principles of taxation obsolete. The complexity is enormous, and applying the current rules seems both unfair and difficult to understand. In the area of global individual taxation, either a major reform or special regulations for different types of situations are required.
The aim of this project is to propose new tentative nexus taxation principles on which the reformed tax rules could be based. Nexus refers to the degree of connection a person should have in order to be taxed in a particular country. What these nexus principles might look like is discussed in relation to three different situations of cross-border telework, both temporary and more permanent in nature. In light of the need for financing the welfare state, the project also aims to analyze what a fair distribution of taxation rights could look like. A secondary aim of the project is to be at the forefront of European research in this area and to contribute to the network that will be created. |
Karin Lundström |
Örebro University |
Pledging and forced sale of owner-occupied flats |
Jurisprudence |
2023 |
Amount granted: SEK 242 500
Owner-occupied apartments were introduced as a new type of housing in Sweden in May 2009. Owner-occupied apartments involve direct ownership of an apartment. Previously, apartments could only be owned indirectly through a share in an association or limited company. Since owner-occupied apartments are considered as other real estate, the same regulation applies to owner-occupied apartments when transferring and pledging them. The problem with regulating a completely new form of housing in accordance with existing legislation on immovable property is that it does not take account of the specific features of owner-occupied flats. There are several potential problems with condominiums. In a time of recession and rising interest rates, it is likely that condominiums may be subject to enforcement proceedings and forced realization. The purpose of the thesis is to investigate and analyze the legal situation of pledging and forced realization of owner-occupied apartments. The purpose includes clarifying what consequences a forced realization of an owner-occupied apartment can have for various stakeholders to the owner-occupied apartment. The legislation on owner-occupied apartments is relatively new, which is why the purpose includes comparing the regulation of owner-occupied apartments with the regulation of traditional properties and condominiums. |
Richard Sannerholm |
Södertörn University |
Outsourcing of legal services. The legal situation regarding the use of consultants by public authorities. |
Jurisprudence |
2023 |
Amount granted: SEK 692 000
It is increasingly common for public authorities to buy in consultancy services. One category of services that has increased recently is legal services. Public authorities purchase legal advice because they need to solve specific legal problems, but also to strengthen their administrative law skills, or for support in awarding grants and in certain types of decision-making. There are several risks associated with the purchase of legal services by public authorities. Public authorities are expected to know the applicable law in their field - it is a matter of legal certainty that public authorities independently, objectively and impartially interpret and apply the applicable law. A particular risk exists when authorities purchase legal advice in connection with the development of regulations or in the exercise of public authority, e.g. in supervision, or in the granting of permits and subsidies. Administrative tasks involving the exercise of public authority may only be transferred to others if there is an explicit legal basis. The project will collect data on the use of legal advice by government agencies and investigate what the legal boundaries are, especially in the exercise of public authority and the development of regulations. The research aims to increase knowledge of current law and the risks that can arise when legal expertise is sought outside the walls of the authority. The project is expected to contribute new knowledge to the legal literature where there is currently a lack of research on the use of consultants by public authorities and, on a practical level, offer guidance when procuring legal services. |
Claes Lernestedt |
Stockholm University |
Heirs of Frankenstein. On responsibility in a new age |
Jurisprudence |
2023 |
Amount granted: SEK 1 058 000
The concept of 'responsibility' is, on the one hand, highly charged (and, for example in criminal law, related to ideas of 'guilt' and blame), and on the other hand, vague and ambiguous. Today, there is an unprecedented willingness to be accountable in different contexts and relationships, and at the same time (and coherently) an unprecedented diversity and variegation in this use. The aim of the project, which is based on (criminal) law with interdisciplinary elements, is to try to take a broad and perhaps partly unified approach to ideas and practices regarding responsibility and accountability today. The focus is not least on accountability on the part of society through legal regulation.
The project addresses, among other things, (existing and potential) liability in "newer" areas created by technological development (self-driving cars, which are often mentioned in such contexts, are just one example among many). But there are also other interesting developments today, such as an increased interest in imposing responsibility on previous generations (e.g. for slavery) as well as on future generations. There are also many questions about, for example, the construction and allocation of responsibility in legal persons (in what ways can and should such persons be regarded as "own" existences for the purposes of responsibility?), as well as such fundamental questions about human agency that have always existed - and that can probably be thought of as "eternal" - but which in the context concerned here may possibly be regarded in a partly new light. |
Per Samuelsson |
Lund University |
Disqualification under association law |
Jurisprudence |
2023 |
Amount granted: SEK 702 000
Corruption and other forms of opportunism are a social problem in both the public and private spheres. An important aspect of the problem relates to the risks created by the existence of conflicts of interest.
Under current law, many different roles carry with them obligations to make decisions according to a certain objective. When someone is in such a role, there is a risk that he or she will instead be guided by self-interest or other private objectives. Conflict of interest rules aim to counteract such risks by preventing the decision-maker from taking decisions. There are many goal-driven roles that are subject to conflict of interest rules. These include judges, public officials, auditors and board members of companies and associations.
There are no major studies of disqualification rules in Swedish law. The aim of our project is to fill this gap through a monographic presentation. The focus will be particularly on the rules of association law. This does not prevent us from framing the presentation by discussing disqualification rules and their purposes in general and by linking the theme to both practical philosophy (ethics) and economic analysis, such as principal agent theory.
The functional relationship between disqualification rules and other rules and principles aimed at protecting the governing objective against opportunism will also be addressed. These include, for example, the principle of loyalty, which has become increasingly controversial in recent times. |
Johanna Chamberlain |
Uppsala University |
Rights and risks in data protection and AI legislation |
Jurisprudence |
2022 |
Amount granted: SEK 559 000
What is a rights-based or risk-based regulatory model? Is rights-based regulation about to be replaced by risk-based regulation and, if so, what are the legal and societal consequences? These questions form the core of the research project, where the EU's General Data Protection Regulation (GDPR) and the proposed regulation on artificial intelligence (AI) will be analyzed as examples of different ways of legislating on elusive and extensive contemporary and future challenges. Through a critical close reading of the two pieces of legislation and related case law, the study will seek to map the ongoing trends at the EU level, where fundamental rights have gained an increasingly important role in legislation in recent decades but where a movement in the discourse can now be sensed towards a focus on controlling risks instead of protecting rights - not least in the AI context. A further task within the framework of the study will be to investigate which national parallels are noticeable regarding rights- and risk-based regulations (for example, the Public Access to Information and Secrecy Act can be said to constitute both parts), as well as to discuss challenges for the Swedish legal system when meeting the EU legislation that is now being developed. The interplay between the protection of fundamental rights and governance and oversight mechanisms, and how these legal structures affect individuals and other actors at the societal level, will be central to the study. |
Ola Svensson |
Lund University |
Standard setting and application of law in contract law |
Jurisprudence |
2022 |
Amount granted: 115 000 SEK
The project examines whether it is possible to create an appropriate division of labor between the legislator and the courts when it comes to the formation of contract law, and the extent to which standardization through contracts can constitute a complement or alternative to contract law legislation and the formation of precedents. Attention is also paid to different methods of statutory interpretation in connection with an analysis of the importance of formalism and pragmatism in contract law. Key issues addressed are the extent to which regulation should take place through legislation and legislative reasoning and the extent to which it should take place through precedent. Standard-setting through contractual regulation through contracts is also given considerable scope, which is reflected in an analysis of the role that individually designed contracts and standard contracts can play in standardizing the legal relationship between the parties. Furthermore, various rules for the interpretation and completion of contracts are examined and how these affect the formation of contract law, as well as protective legislation for the benefit of consumers. |
Axel Holmgren |
Stockholm University |
International crimes in national criminal law |
Jurisprudence |
2022 |
Amount granted: 1 068 000 SEK
In the last decade, it has become increasingly common for Swedish courts to try so-called international crimes - i.e. serious violations of international law that otherwise often go unpunished. These have included war crimes and genocide linked to conflict zones in different parts of the world. In the future, it is very likely that we in Sweden will see convictions for acts committed in the context of Russia's war in Ukraine. These international crimes are rooted in international law dating back to the aftermath of the Second World War. Since 2002, these crimes can be investigated and tried by the International Criminal Court in The Hague. Nowadays, however, the vast majority of prosecutions take place in courts in different national legal systems. When interpreting Swedish criminal provisions, international law standards need to be taken into account. This is material that is otherwise foreign to criminal law and is found in sources outside the Swedish legal system. One question that arises is how this material should be delimited; to what extent Swedish or international rules should be applied when assessing responsibility for the crimes. Furthermore, it is important that this difficult-to-understand material is systematized and made available to legal practitioners. The research project aims to investigate the above-mentioned issues and contribute to further knowledge regarding how the provisions should be interpreted and applied, which would contribute to facilitating the enforcement of liability for these very serious crimes as well as to a more legally secure and uniform application of the law. |
Leila Brännström |
University of Gothenburg |
The Transformation of Property Protection: A Legal History and Theory Study |
Jurisprudence |
2022 |
Amount granted: SEK 441 000
The overall aim of the project is to take a holistic approach to how property rights and property protection have changed in Swedish law since the mid-1980s. The effects of the transnationalization of law and the development of information technology will be highlighted in particular. A first step in the project is to map these changes. The lines of development identified by the survey will then be analyzed on the basis of a number of influential theories of how property rights arise and why they should be protected. These theories are essentially normative but in the context of this project the theories will be used diagnostically to explore the legal developments.
The central research questions of the project are: How have property rights and property protection changed in Sweden since the mid-1980s? How does this legal development relate to influential theories of how property rights arise and why they should be protected?
The project will be structured around three concrete and topical questions: 1) the extent to which property rights include the future return of property, 2) the impact of the impending climate crisis on rights to land and natural resources, and 3) the regulation of data as an asset class. Each of these issues will be highlighted historically, discussed in relation to the development of technology and transnational law, and provide an entry point for the legal philosophical analysis of property rights and their protection. |
Cécile Brokelind |
Lund University |
The global minimum tax and Swedish interest deduction restrictions |
Jurisprudence |
2022 |
Amount granted: SEK 2 060 000
On December 22, 2021, the European Commission presented a proposal to implement the OECD rules on minimum global taxation of profits of multinational groups to prevent profit shifting to countries with low or no taxation. In addition, the European Commission has also proposed two additional tax directives. During 2021 and 2022, a number of guiding judgments have been issued concerning the compatibility of the Swedish group contribution model and the interaction with the interest deduction rules with EU law. In light of the EFTA Court's judgment in the PRA case on June 1, 2022, the need to implement new tax directives, it is reasonable to ask whether there are legal conditions for Sweden to retain the group contribution while the proposed tax directives require the introduction of new interest deduction rules. Through a legal analysis, the project aims to explain and discuss the problems that arise from the interaction between the Swedish group contribution model, interest deduction rules, a fiscally generous interest policy, and the introduction of the global minimum tax within the EU and the new tax directives. |
Erik Nerep |
Stockholm School of Economics |
Distribution of decisions and competences in limited liability companies |
Jurisprudence |
2022 |
Amount granted: SEK 363 750
The project started on April 1, 2018, but its schedule has been delayed due to illness. The project investigates whether the Swedish corporate governance model is appropriate and effective. For example, is there reason to consider the introduction of a supervisory body in Swedish listed companies, at least as an alternative to other corporate governance models, and what would be the benefits of such a system? Furthermore, it is examined whether, as an alternative to the German dualist system, there is reason to investigate and consider whether the principles of corporate governance in the USA and the UK should be given greater influence in the Swedish company law system. |
Mattias Dahlberg |
Uppsala University |
The arm's length principle in a time of transition - new principles for corporate taxation |
Jurisprudence |
2022 |
Amount granted: SEK 1 188 000
The digitalized economy has called for changes in the principles of taxation of globally operating companies. The OECD and the G20 have proposed new rules that increase the taxing power of the state in which consumers are located (the 'market state'). Within the framework of the traditional distribution principle ("arm's length principle"), some changes have also taken place, particularly in relation to the transaction-based profit distribution method. Common to these developments is that the residence of consumers and factors of production, such as capital and wages, should determine where corporate taxation should take place. The project will examine what this means for Swedish companies located in a small open economy, dependent on exports and dependent on investments in research and development.
|
Mikael Ruotsi |
Uppsala University |
How can the Constitution protect democracy and the rule of law? |
Jurisprudence |
2021 |
Amount granted: 980 000 SEK
Constitutional democracies around the world are in crisis. The last ten years have been marked by a dismantling of the rule of law, not least in countries of the former Eastern Bloc. European countries that were previously regarded as relatively stable democracies are under pressure. The Swedish system of government cannot be assumed to be immune to this development either.
Against the background of this global and regional context, this project explores the legal possibilities for protecting the fundamental principles of the Swedish system of government set out in Chapter 1 of the Instrument of Government. Based on the concept of "militant constitutionalism", the following overarching question is examined: how can the constitutional rules on constitutional amendments and the possibilities for judicial review of constitutional amendments provide protection for the democratic rule of law?
The project explores a number of fundamental but complex constitutional choices. How should rules on constitutional amendments in a Swedish context be designed to achieve a reasonable balance between stability and flexibility? To what extent should constitutional amendments affecting individual rights and freedoms or the division of powers between the legislature, the executive and the courts be subject to judicial review? Which bodies should exercise this judicial review of constitutional amendments? What role can and should the European Court of Justice and the European Court of Human Rights play in protecting the rule of law? |
Giacomo Lindgren Zucchini |
Stockholm University |
Right of recourse between individuals due to representative liability under tax law |
Jurisprudence |
2021 |
Amount granted: SEK 620 000
Representative liability under tax law means that representatives of a limited company, for example, can be ordered to pay the company's tax debts. This makes representative liability an important tool for, among other things, collecting unpaid taxes from bankrupt companies. For a representative to be subject to such liability, he or she must have contributed to the non-payment of taxes through intent or gross negligence. In addition, a decision on representative liability must be taken by an administrative court following a specific application by the tax authority. Consequently, the procedure gives the Swedish Tax Agency certain powers to influence who is subject to tax representative liability, for example by taking into account the state of evidence or the ability of individuals to pay. Thus, some candidates may also be overlooked, which then raises the question of whether those who have been imposed tax representative liability can in turn demand payment from other individuals (right of recourse). Such a right exists between the representative and the company, but otherwise there is considerable uncertainty about what applies. Because of this, the purpose of the research project is to analyze the legal conditions for recourse between individuals due to tax law representative liability. This includes in particular examining how such possibilities for recourse relate to the requirements imposed by the tax law principle of legality, which aims to maintain legal certainty in the collection of tax. |
Karin Blad |
Örebro University |
Responsibility of the representative in case of insolvency |
Jurisprudence |
2021 |
Amount granted: SEK 220 000
The purpose of the thesis is to evaluate Swedish law with regard to the personal liability of representatives of limited liability companies that have financial difficulties and are at risk of insolvency. The company law and tax law systems for the personal liability of a limited liability company's representative when the company is in financial difficulties are not coordinated with each other and their (lack of) interaction complicates the task of creating a simple and understandable picture of a company representative's liability for the company's obligations. In addition to the rules of company and tax law, further rules are added which may give rise to liability for a representative of a company in financial crisis, such as tort and criminal law provisions. In addition, Sweden will incorporate the EU's Insolvency Directive in 2022, which requires that the Swedish legal system contain rules on the liability of company directors in the event of imminent insolvency, an economic condition that does not directly activate either the rules of company law or tax law. The thesis presents alternatives to the current regulatory framework, such as a flexible insolvency law liability rule meaning that the directors' duty to act is actualized at an earlier stage in the event that a company should suffer financial difficulties. Such an option would also meet the requirements of the EU Directive. |
Jonatan Schytzer |
Uppsala University |
The environment in bankruptcy |
Jurisprudence |
2021 |
Amount granted: 980 000 SEK
In recent years, the media have repeatedly highlighted how criminals are making money at the expense of the environment. The criminals have undertaken to take care of waste, but instead of complying with current regulations, black mass from crushed batteries has been buried in fields outside Kumla, toxic waste has been dumped near water sources on the shores of Lake Mälaren, and waste has been handled so badly that fires have broken out at waste facilities in southern Stockholm and in Småland. Toxic waste has become a commodity in the underworld. We can talk about waste gangsters.
There is a comprehensive set of rules on how to deal with waste. The rules are based on the idea that the polluter should pay, but in the vast majority of the cases mentioned, there is no money in the hands of the criminals or in the businesses they have run. The companies have gone bankrupt, which ultimately leads to a short-circuit in the distribution of responsibility under environmental law. There is no polluter who can pay. You could say that the environment is bankrupt. It is precisely this social problem that I want to investigate and propose solutions to in this project. |
Marika Ericson |
The National Defence College |
Cyber attacks in peace and war: emergency preparedness and total defence legislation |
Jurisprudence |
2021 |
Amount granted: SEK 350 000
The project is an update and continuation of a previous doctoral project. The focus is on exploring how Swedish legislation for peacetime crises and war provides Sweden with the conditions to handle cyber-attacks aimed at socially important activities and infrastructure. The project deals with the borderline between peace and war and the regulations for high readiness with associated authorization laws.
Cyber attacks can be legally defined as different types of crimes, as terrorism or as acts of violence between states. There are currently no international conventions that specifically regulate states' use of cyberspace and cyber operations. At the same time, cyber attacks are an effective means for states to influence other states without using conventional military force. By concealing the identity of the attacker and not resulting in direct physical injury and/or death of people, cyber attacks can create major problems for authorities dealing with them, especially in the division of responsibilities between police and military authorities. Problems arise because the laws to be applied seek clear cut points between crime, espionage and acts of war based on whether the attacker is an individual, a criminal network or identifiable as a state and where the damage should be physical to people and infrastructure. When states act with force and coercion in peacetime against another state, what is Sweden's legal right to defend itself and in what way, with what means? |
Jesper Johansson |
Stockholm School of Economics Foundation (sse) Institute for Research |
Effective conditional legislation in tax law |
Jurisprudence |
2021 |
Amount granted: 980 000 SEK
Increasingly, Sweden and other countries are making their taxes conditional. Companies are not allowed to deduct costs and losses if these can also be deducted in other countries, and income that would otherwise be tax-free must still be taxed if it is not taxed in another country. In order to counteract aggressive tax planning that gives rise to tax advantages, conditional legislation is now being introduced, followed by directives and recommendations stemming from international cooperation such as the EU, OECD and G20.
At the same time, both national and EU law practice indicates that conditional legislation faces significant problems. EU Member States find it difficult to design legislation that is both fit for purpose and compatible with EU law. For taxpayers, conditional legislation proves to lead to double taxation and liquidity disadvantages. Furthermore, it gives rise to a lack of predictability, as its application requires knowledge of other states' legal systems, such as their tax bases, legal definitions and classifications, etc. Conditional legislation can therefore be seen as a way for political actors to shift problems resulting from the lack of harmonization of states' tax systems onto taxpayers and law enforcement authorities.
The project aims to establish principles for the design and application of conditional legislation so that it achieves its objectives in ways that are compatible with EU law, but where its negative effects are minimized. |
Katarina Olsson |
Lund University |
Legal status and governance of foundations |
Jurisprudence |
2021 |
Amount granted: 465 000 SEK
All of Sweden's foundations make an enormous difference in large and small ways. Numerous people are directly or indirectly given a better life through grants from foundations. Foundations contribute to positive changes in society through grants for research and education. However, the legal regulation of foundations contains deficiencies that need to be studied and evaluated in order to eventually be corrected. The purpose of the project is to problematize a number of issues related to the creation, life and termination of the foundation. Examples of questions that will be addressed are whether the foundation should be able to obtain the status of a legal person only through registration, which is not the case today. Another issue concerns the conflict of competence between the County Administrative Board and Kammarkollegiet when it comes to amending the foundation ordinance, which leads to great irritation among both foundations and authorities. Overall, the project is about using scientific argumentation to create greater legal certainty and thus also legitimacy for the important foundation system.
|
Elisabeth Aronsson |
Örebro University |
General principles of law - theory and taxonomy |
Jurisprudence |
2020 |
Amount granted: SEK 220 000
Increased international influence has meant that the Swedish legal system has to some extent needed (and still needs) to adapt to a view of the legal sources in which legal principles are given a more prominent and significant role than the Swedish legal tradition has historically given them. The research project deals with the use of general legal principles in Swedish law.
Legal principles are often unwritten or vague in both their content and boundaries. They are also multifunctional. Legal principles can be the basis or origin of other legal rules, be used to fill in gaps in a set of rules, or constitute what other rules are to be interpreted from or in the light of. Legal principles can both refer to a given legal rule/norm (e.g. the principle of legality) and systematize several legal rules/norms (e.g. principles of the rule of law). In legal argumentation, it is also not uncommon to refer only to "principles of the rule of law", "principles of tort law" or "general principles of law" without defining them further.
The project aims to study and systematize the characteristics and functions of general principles of law in the application of law and in legal argumentation. In order to fulfill the purpose, the project investigates what characterizes legal principles in the legal science context, how the characteristics change depending on the context and which function(s) the legal principle performs in a given legal science context. |
Linus Pentikäinen |
Örebro University |
Juror's doxa - when the court puts the law book aside |
Jurisprudence |
2020 |
Amount granted: SEK 220 000
Within this doctoral project, so-called juror judgments are studied. Nominee judgments mean legal decisions where the court's non-legally trained judges, i.e. the nominees, voted down the court's legal judges and thus decided the outcome. In recent years, a number of jury judgments have attracted media attention and, in connection with this, both the cases in question and the jury system as a whole have been criticized. Among other things, there have been opinions that the jury members, in these cases, do not judge based on current law but instead base their judgments on prejudices and preconceived notions. This study is interdisciplinary between the subjects of rhetoric and jurisprudence. The study analyzes in depth the written reasons for the judgments of jurors with the help of rhetorical theory. The purpose is partly to examine the reasons why the members of the tribunal vote as they do in these cases and partly to study how these decisions are motivated. There is also a particular focus on mapping and examining whether the arguments that the members of the tribunal use to justify the verdict are supported by current law or not. In cases where there is no legal support for the decision, the arguments used are analyzed in order to find out where these arguments are taken from instead and how they are structured. The study highlights the current issue of the presence or absence of lay judges in Swedish legal processes and maps the differences between the lay judges and the legal judges' way of arguing. |
Pernilla Rendahl |
University of Gothenburg |
Increasing tax fairness through increased contextualization |
Jurisprudence |
2020 |
Amount granted: SEK 1 005 000
Tax law is a subject with high societal relevance that is characterized by political decisions where structures in the legislation lead to complexity, interpretation and application difficulties. Tax law is also a national concern, but regional and international developments constantly affect the conditions for the functioning of tax law and the principles that form the basis for taxation and redistribution. One example of this is the so-called BEPS project (Base Erosion Profit Shifting) run by the OECD and the proposals that have been made to change the taxation of digital business models.
The high degree of regulatory difficulties and conflicts between international principles means that tax law research is largely concerned with what the law is, how it can be interpreted and applied. This study aims to develop how tax law is contextualized in these studies to explore patterns in what is claimed to constitute tax justice. Previous research has dealt with tax justice (see for example Gunnarsson, 1995). This study takes its starting point in previous research, but also considers the UN's sustainability goals as a critical perspective on how tax law can be contextualized in terms of tax justice. One area where this has been actualized is the proposed changes to the taxation of digital companies and digital services. |
Therese Johnstone |
Örebro University |
Participation of the child in compulsory care decisions |
Jurisprudence |
2020 |
Amount granted: SEK 220 000
It is a political goal in Sweden to improve the legal status of the child. This is reflected in the social child and youth care legislation where measures have been taken to develop an increased child rights element. The child's participation forms part of such a child rights element. Participation is about being involved and having a voice in decisions on matters concerning the individual. The right of the child to participate in decision-making processes is based on both respect for and recognition of each child as a person with rights. The legal meaning is that the views of the child should be systematically taken into account in decisions affecting the child.
The thesis project investigates the child's right to participation under the Act (1990:52) with special provisions on the care of young people (LVU). The child's participation must be ensured in the legal process, but at the same time the child has both a limited capacity for legal action and a limited self-determination, which has different consequences for the child. The project examines the various legal and ethical issues that arise in relation to children's rights and their legal status in a compulsory care context. What does it mean for a child to have a right to participate in a court process? What does it mean that a child should be involved in decision-making? From a legal security perspective, it is important to investigate issues related to how the child's participation and involvement can be realized and respected while achieving the fundamental purpose of the compulsory care legislation to protect the child. |
Emil Elgebrant |
Stockholm University |
Substantive identity for other than things |
Jurisprudence |
2020 |
Amount granted: SEK 930 000
It is not unusual for legal systems to consider, for example, simple claims, rights, account-based financial instruments, intellectual property rights, etc. as property even though they lack physical representation. However, the legal techniques used by legislators and practitioners to deal with different types of non-tangible property from a property law and insolvency law perspective differ from one type of property to another, and the legal theoretical explanatory models have been largely illogical and unpedagogical. The significance of this legal uncertainty has increased significantly over the past 20 years, especially as the economic importance of new phenomena, and thus also types of property, continues, and will continue, to increase. A number of different virtual securities, different types of virtual payment systems and more and more complex intellectual property rights linked to these phenomena now constitute significant values for most businesses. The research project, Sakrättslig identitet för annat än saker, concerns a number of different legal issues related to factual identity and proprietary exclusivity that arise when conflicting claims relate to property types without physical representation (other than things). The research project can be described as basic legal research in the field of insolvency law with clear elements of general property law. |
Lernestedt, Claes |
Stockholm University |
"Necessity has no law". A criminal law study of the emergency regulation. |
Jurisprudence |
2019 |
Amount granted: SEK 930 000
"Necessity has no law" is a well-known expression established in many languages (in German "Not kennt kein Gebot", i.e. "Necessity knows no commandment"; in Latin "Necessitas non habet legem"). The idea is that in certain exceptional situations one cannot be required to follow the commandments of the law as otherwise required. This includes situations created by humans as well as by other means (some examples are the hiker in the mountains who has to break into a cabin for shelter because of a snowstorm, the person who defends himself against attacking animals, and the person who breaks the traffic rules - speeding, driving drunk - in order to get a soon-to-be-born or seriously injured person to hospital quickly).
In Swedish criminal law, distress was long unregulated by law, but since 1965 (when the Criminal Code came into force) it has been enshrined in law. The regulation in BrB 24:4 provides a right, within certain limits, to commit otherwise punishable acts if danger threatens "life, health, property or any other interest protected by the legal system". The statute has, in principle and potentially, a very wide scope of application, but it has (1) been applied to a much lesser extent than would be possible (and what is the case in many other countries) and (2) been given very little (almost non-existent) attention in criminal law research. The purpose of the project, which can be said to be of a basic research nature, is to contribute to giving the emergency regulation a firmer contour and development potential through various types of legal research. |
Zamboni, Mauro |
Stockholm University |
A Middle-Range theory of legislation |
Jurisprudence |
2019 |
Amount granted: 465 000 SEK
Although legislation is the source of most modern law, it has not been the subject of deeper reflection by the legal community. Attention has mostly been directed to the macro-level of the legislative processes, i.e. discussing philosophical or political foundations and criteria for the "good" legislation, or the "necessity (or not)" of regulating a certain area by legislation. Alternatively, considerations have revolved around the micro-level of the legislative process, i.e. the structure, formulation and impact of different laws on a particular legal system and/or on society.
Given this situation, the basic focus of the project will be the construction and analysis of the central link between political bodies and legislative action. There, legislative policies are formulated, i.e. legislative strategies to find the "best way" to implement a certain ideology in the form of legislative action. The various legislative policies are based on the roles assigned to the three traditional legal actors in the legislative process, namely legislative bodies, public authorities and judicial bodies. In particular, legislative policies must take into account the prominent role assigned to any of the three actors in the field under study. |
Volatility, Janne |
Stockholm University |
Criminal competition. Justice, good business and the free market |
Jurisprudence |
2019 |
Amount granted: SEK 740 000
The overall aim of the project is to study the possibilities of the Swedish legal system to combat companies that behave unfairly and thereby threaten free competition. This may involve various types of criminal or socially harmful actions to increase the company's profits, such as corruption, price cartels, tax crimes, human rights violations and environmental crimes. This crime puts good companies at a disadvantage; those companies that respect current legislation and accepted ethical guidelines. The conditions for them to do business are not on the same terms, which in an extreme situation can mean that the good companies are outcompeted. How does the Swedish legal system act to prevent this? To what extent is it possible to maintain a market with free competition between market participants? To answer this question, three complementary methods will be used: document and text analysis, interviews and participant observations. The texts and documents that will be studied include relevant legislation and preparatory work, as well as policy documents produced by the companies and their trade associations. Interviews will be conducted with the Financial Police, the Swedish Economic Crime Authority, the Swedish Prosecution Authority, the Swedish Competition Authority and the Confederation of Swedish Enterprise. Participatory observations will take place at the upcoming trials of two Swedish companies, Telia and Lundin Petroleum. |
Jänterä-Jareborg, Maarit |
Uppsala University |
Cross-border recognition of formalized same-sex relationships |
Jurisprudence |
2019 |
Amount granted: SEK 270 000
Several European countries have taken the step of allowing same-sex couples to legally formalize their relationship, through the institution of registered partnership or through a gender-neutral marriage institution. The Nordic countries are in the vanguard. In this way, the legal systems want to distance themselves from unequal treatment based on sexual orientation or gender. The process has been facilitated by a dynamic interpretation of rights guaranteed by the European Convention on Human Rights (ECHR) and the EU Charter of Fundamental Rights, although these do not in themselves oblige states to 'marry' same-sex couples. At the same time, these developments have met with strong resistance in the Baltic region, particularly in Poland, Latvia and Lithuania, which reject homosexuality and emphasize traditional family roles. The lack of a unified European 'approach' results in legally 'limping' family relationships; a relationship is recognized in one country but not in another. This PhD project analyzes the ideas of free movement and equal rights of citizens and the right of each Member State to maintain its national specificity, in the context of same-sex relationships. The analysis takes into account on the one hand the new EU international family law regulations, primary EU law and the ECHR, and on the other hand the legal situation primarily in the Baltic EU states of Lithuania, Latvia and Poland. The central research question is to examine the potential of the Europeanization process to bring the countries' legal systems closer together. |
Samuelsson, Lars |
Uppsala University |
Interest deduction limitation - Swedish rules in the light of EU law |
Jurisprudence |
2019 |
Amount granted: SEK 370 000
The aim of the project is to investigate the implementation of the EU directive against tax evasion in Sweden with a particular focus on the issue of limiting the right to deduct interest. The project thoroughly analyzes the background and purpose of the directive and the tax rules introduced to implement it in Sweden. Various application issues associated with these rules are identified and discussed. The research results obtained so far show that the implementation of the Directive has resulted in complex and difficult to access rules. The deductibility of interest expenses is determined by three different sets of rules: the general limitation, the targeted limitation and the rules for neutralizing hybrid mismatches. In addition, special rules apply to interest on financial leases. The accelerated legislative process has in some parts resulted in an insufficiently elaborate regulatory framework with a number of unresolved application issues and inadequate coordination between different rules. Within the continued project, an in-depth study will be made of the question of whether the Swedish implementing legislation is compatible with EU primary law (freedom of establishment and free movement of capital) and of the question of the application of the modified targeted restriction rules in the light of the motives and case law regarding previously applicable rules. |
Österdahl, Inger |
Uppsala University |
The law of war in the Swedish constitution: a moving target |
Jurisprudence |
2019 |
Amount granted: SEK 620 000
Does a government always have the right to invite foreign troops to help it, even if the government is undemocratic, has no control over its territory and there is civil war in the country? Should a government have such an unconditional right?
If a state is subject to a terrorist attack by a non-state group, does a right of self-defense arise for the state against the terrorist group? If so, which is currently the most common answer internationally, does the state have the right to retaliate militarily against the terrorist organization on the territory of a foreign country even if the foreign country cannot be held responsible for the attack? Should the attacked state have such a right?
What rules of international humanitarian law, including human rights, are applicable to troops participating in a multinational military operation in an armed conflict? The rules (if any) that bind the organization leading the operation; the rules that bind the state leading the operation; or the rules by which the home state is bound? Which legal situation should prevail?
These questions are examined in the light of Swedish experiences and positions. The starting point is Sweden's contribution to the US-led Operation Inherent Resolve in Iraq in 2014, Sweden's contribution to the UN-supported and NATO-led Resolute Support Mission in Afghanistan in 2015, the Swedish response to the terrorist attack in Paris in 2015, and the participation of Swedish troops in the UN-mandated and NATO-led International Security and Assistance Force in Afghanistan 2002-2014. |
Trenta, Cristina |
Örebro University |
The new EU consensus on development: sustainability and the role of tax law |
Jurisprudence |
2018 |
Amount granted: SEK 858 500
In 2015, the UN adopted the Sustainable Development Goals (SDGs), which replaced the Millennium Development Goals (MDGs). This was a sign of change, making the upholding of human rights one of the core issues of sustainable development and pointing to taxes and other forms of revenue collection as a means of achieving these goals. A similar reassessment of the role of tax law can be found in the Joint Declaration on the New European Consensus on Development presented in 2017 by the European Parliament, the Council and the Commission. The document also marks an important shift in the way the EU institutions frame the role of tax law and also more general public financing within the EU framework.
The aim of this research is to examine, in the light of the Lisbon Treaty and the EU Charter of Fundamental Rights, how the transition from the MG to the SDGs affects policy; to analyze how the SDGs shape the role of tax law in achieving sustainable development: to reflect on how the SDGs affect the rights of minors, and remaining gender issues as reflected in the different tax systems; to identify which tax measures could have a more positive impact in different problem areas and better support sustainable development models; to propose practical guidelines on how the EU should amend or implement regulations in this regard and to better achieve the SDGs.
|
Ruotsi, Mikael |
Uppsala University |
The Swedish press and freedom of expression regulation - a sustainability analysis |
Jurisprudence |
2018 |
Amount granted: SEK 205 333
There are two patterns of development that in recent decades have changed the conditions for the Swedish constitutional regulation of freedom of the press and freedom of expression. Firstly, technological development has meant that the way in which opinions are disseminated and consumed has undergone a minor revolution. A clear shift from traditional media to the internet is taking place at an accelerating rate. On the other hand, the impact of international law at national level has increased significantly, in particular through the growing international judicial cooperation based on the principle of mutual recognition.
My focus is primarily on the impact of international law, but the challenges of technological development are so great that they cannot be ignored. The Swedish Freedom of the Press Act and the Fundamental Law on Freedom of Expression have been largely separate from the transformation of domestic law brought about by the impact of European law. In some respects, this seems reasonable. The principles on which the Swedish regulations are based constitute a clear constitutional core that cannot simply be waived with reference to international obligations.
However, developments show that the rules of the Constitution do not always give effect to the principles that constitute its justification. If the protection of rights is distributed inconsistently and in some cases does not even have an internal logic, is it really justified that the regulation prevents, for example, the rights protection of the European Convention on Human Rights from having an impact on the constitutionally protected area?
|
Mares, Radu |
Raoul Wallenberg Institute for Human Rights, Lund University |
RWI library's collections for improved human rights research environment |
Jurisprudence |
2018 |
Amount granted: SEK 250 000
In today's climate of increasing questioning of human rights, solid, independent research in the field is needed more than ever. The Raoul Wallenberg Institute has long conducted some of Sweden's most solid research and education in human rights. In addition, in collaboration with Lund University, we run Sweden's oldest master's program on human rights.
The Raoul Wallenberg Institute's library is the leading library in Sweden and northern Europe in the field of human rights research. Thanks to a generous grant from the Torsten Söderberg Foundation, the library has been able to maintain an up-to-date, broad collection of literature, enabling advanced international research in human rights. The library serves as an important resource for researchers in the field, both from the Raoul Wallenberg Institute, from the surrounding area, including Lund and Malmö Universities, and as a national resource with users from all over Sweden. In addition, the library is widely used by foreign researchers whom the Institute collaborates with and supports in developing countries.
|
Mahmoudi, Said |
Stockholm University |
Self-defense in relation to "unwilling or unable" states |
Jurisprudence |
2018 |
Amount granted: 124 000 SEK
The prohibition of violence in Article 2 (4) of the UN Charter is today considered a cornerstone of international law. The prohibition is universal and has only two exceptions: the right of states to self-defence against armed attack by another state (Article 51) and with the authorization of the Security Council (Article 42).
A novel situation is when a non-state actor (e.g. a terrorist organization), operating in the territory of one country, directs armed attacks from that country against another country. When the 'host' country is unwilling or unable to prevent the attacks, it is not uncommon for the attacked state to invoke the 'unwillingness or inability' argument as a legal basis for using force in self-defense. Russia's use of force in Georgia in 2002, Uganda in Congo in 2003, Turkey in Iraq and Syria in 2015-2018 are some examples. The use of force is directed against a non-state actor, but leads to the violation of the territorial integrity of the 'host' country.
In two high-profile cases in 2004 and 2005, the ICJ ruled that the prohibition of violence in Article 2(4) remains in place and that the fight against international terrorism has not changed the legal situation. State practice shows the opposite. International law doctrine is divided on the issue. The purpose of this project is to examine the background and development of the concept of 'unwilling or unable states' and its status in contemporary international law. The ultimate aim of the study is to examine whether a new legal basis for the use of force in interstate relations may be emerging.
|
Göthlin, Sara |
Stockholm University |
Ranking of claims within the same preferential category |
Jurisprudence |
2018 |
Amount granted: SEK 1 760 000
Swedish companies finance their operations with a mixture of equity and debt. When several lenders have lent money to the same company, it is common for the lenders to enter into agreements between themselves about which claims are to be prioritized and which are to be subordinated. Such agreements, usually called "intercreditor agreements", have not yet been addressed in Swedish legislation, court practice or legal research. It is not clear how a bankruptcy administrator in the borrower's bankruptcy should act when faced with such agreements. At the same time, they are regularly entered into in larger financings.
While differentiation of risk through contractual ranking of claims is a given in corporate finance, the legal situation in Sweden is such that we lack tools to assess and enforce agreements in this area in accordance with the parties' intentions. Subordination as a phenomenon is also of great importance for financial institutions in relation to regulatory requirements.
The purpose of my work is to contribute to greater predictability regarding the conditions for ranking claims within the same preferential category. This would benefit legal certainty and predictability both in terms of the conditions for corporate financing and the compliance of financial institutions. The study will be carried out from each of the perspectives of claims law, insolvency law, comparative law and commercial law.
|
Dahlman, Christian |
Lund University |
Robustness of forensic evidence |
Jurisprudence |
2018 |
Amount granted: SEK 1 076 000
The standard of proof in criminal cases states that the charge must be proven 'beyond reasonable doubt'. This standard of proof includes a requirement of 'robustness'. The robustness of the evidence means that the facts of the case have been sufficiently investigated. If the evidence is not robust, the prosecution must be dismissed.
With regard to forensic evidence (DNA, fingerprints, mobile phone data, etc.), there are two main reasons for lack of robustness: 'subjectivity' of the forensic method and 'insufficient reference data'.
It is important for legal certainty that courts correctly assess the robustness of forensic evidence. There are two types of misjudgments:
- First, the court may overestimate the robustness. This can happen when the court takes the forensic results uncritically. For example, the court does not notice that the result is based on insufficient reference data. This can lead to the defendant being convicted even though the evidence does not meet the standard of proof.
- Secondly, the court may underestimate the robustness. For example, the court may decide that a certain forensic result is completely worthless because the investigation has some elements of subjectivity. This may lead to the acquittal of the defendant even though the evidence is actually sufficient for a conviction.
The aim of the research project is to contribute to the development of a legally sound method for the assessment of robustness in forensic evidence.
|
Cejie, Katia |
Uppsala University |
Income taxes and social security contributions in cross-border situations |
Jurisprudence |
2018 |
Amount granted: SEK 1 067 000
Economic growth benefits from high international labor mobility. In order to make a decision to work abroad, you need to understand what it means for your economy. Taxes and charges and their impact on net income play an important role here. Not being able to foresee the consequences hampers labor market mobility and thus economic growth.
Countries levy taxes in different ways and for different purposes. There are international principles and established research on how different tax systems interact. The same applies to some extent to social security contributions. However, there is very little research on the combined effect of the two areas. A first review shows that the complexity is so great that not only employees and employers apply the regulations incorrectly, but also authorities. For example, some contributions may fall between systems, leading to double burdens for individuals, or governments may not collect the right taxes and contributions.
The aim of this project is to contribute to greater predictability (legal certainty) in cross-border situations by:
- identifying how workers moving across borders can be affected by, or take advantage of, the fact that taxes and charges are levied in different ways and for different purposes.
- proposing and analyzing solutions to address these problems at national and international level.
- build an international research network on these issues.
|
Brännström, Leila |
Lund University |
The Transformation of Property Protection: A Legal History and Theory Study |
Jurisprudence |
2018 |
Amount granted: SEK 665 000
The overall aim of the project is to take a holistic approach to how property rights and property protection have changed in Swedish law since the mid-1980s. The effects of the transnationalization of law and the development of biotechnology and information technology will be highlighted in particular. A first step in the project is to map these changes. The lines of development identified by the survey will then be analyzed on the basis of a number of influential theories of how property rights arise and why they should be protected. These theories are essentially normative but in the context of this project the theories will be used diagnostically to explore the legal developments.
The project's central research questions are: How have property rights and property protection changed in Sweden since the mid-1980s? How does this legal development relate to influential theories on how property rights arise and why they should be protected?
The project will be structured around three concrete and topical questions: 1) whether property rights include the future return of property, 2) the meaning and scope of Sami land rights, and 3) the ownership of personal data collected by applications such as apple watch and facebook. Each of these issues will be highlighted historically, discussed in relation to the development of technology and transnational law, and provide an entry point for the legal philosophical analysis of property rights and their protection.
|
Österdahl, Inger |
Uppsala University |
The law of war in the Swedish constitution: a moving target |
Jurisprudence |
2017 |
Amount granted: SEK 885 000
The project aims to examine the interplay between international law, EU law and the Instrument of Government in the area of international military force. The project will examine the official interpretation of the Constitution's provisions on self-defense and the sending of Swedish troops abroad for other purposes, in light of the intensified Swedish participation in various international defense-related cooperation and in international military operations of various kinds and on various international law grounds. The project will analyze the provisions concerning "Defence of the Realm" (RF Chapter 15, Section 13) and "Deployment of Armed Forces" (RF Chapter 15, Section 16). The research in the project takes place against the background of the conflicts in Iraq and Syria and the Swedish involvement in various forms in these conflicts, but examples will also be taken from other conflicts, e.g. in Afghanistan, Libya and Mali. The deepened defence cooperation with Finland raises questions about collective defence arrangements of various kinds within the framework of the Instrument of Government. What scope is there for collective defense arrangements, either non-legally binding arrangements such as those envisaged with Finland or binding arrangements as in the case of the EU Treaty Article 42(7)? The legal - and real - question of when Sweden can go to war arises both in the case of international operations and in the case of collective self-defense. "War and danger of war" in the sense of the Instrument of Government is once again being taken seriously. |
Svensson, Ola |
Lund University |
Standard setting and application of law in contract law |
Jurisprudence |
2017 |
Amount granted: SEK 610 000
A characteristic feature of Swedish law is that regulations must be issued by law if they relate to the economic relationships of individuals. This means that contract law may not be formulated by government ordinances and official regulations. However, this does not prevent the courts from determining the legal situation in more detail in their application of the law, which can be done, for example, by interpreting general standards of assessment, introducing certain exceptions to a statutory rule and further developing the law in the absence of statutory rules. The Supreme Court also has a normative power in that its decisions constitute precedents and are important for guiding the application of the law. It is my intention in the project to investigate whether it is possible to create an appropriate division of labor between the legislator and the courts when it comes to the development of contract law, which means that a central question will be to what extent the regulation of contract law should be done through legislation and statutory reasons and to what extent it should be done through precedents. The more the legislator uses general standards of assessment, leaves exceptions to the courts and refrains from legislating on certain aspects of contract law, the more power is given to the courts. The project also aims to examine whether the courts should be guided by a purposive approach to interpretation. The work is an extension of a previous project on a court's competence to deviate from the law in contract law. |
Samuelson, Lars |
Uppsala University |
European Union measures against BEPS in a Swedish legal perspective |
Jurisprudence |
2017 |
Amount granted: SEK 935 000
The aim is to examine the European Union (EU) measures against BEPS - i.e. erosion of tax bases and shifting of profits through advanced tax planning in the corporate sector - from a Swedish tax law perspective.
Intensive work against BEPS is taking place within the OECD/G20, which has produced recommendations for action in 15 different areas. The EU also supports the OECD's measures, but believes that there is a need for common and flexible solutions at EU level, coordinated implementation within the Union and that the needs of the internal market are taken into account. A package of measures was presented in 2016, including a special directive against tax evasion, which will be applied in Sweden and other Member States on 1 January 2019. In addition, a number of legislative changes related to BEPS have been implemented or proposed in the EU. Further proposals are expected.
There is a great need for a comprehensive scientific study of how EU measures against BEPS affect Swedish national tax law. Such a study is also urgent as the EU measures are mandatory and in several respects differ from those recommended by the OECD. Both constitutional and substantive aspects and practical application issues will be identified, highlighted and discussed. In particular, the Anti-Tax Avoidance Directive will be analyzed.
The knowledge gained from the study should be useful to the legislator as well as to various legal practitioners. The results of the study will be presented in the form of a monograph. |
Refors Legge, Maria |
Stockholm University |
Bullying in schools - responsibilities and enforcement |
Jurisprudence |
2017 |
Amount granted: SEK 785 867
All children in Sweden have the right to education. This is guaranteed to them in both Swedish law and the Convention on the Rights of the Child. While children are in school, they must be protected from various forms of abusive treatment and discrimination (known as bullying). This protection is very important because children in Sweden not only have a right to education but also an obligation to participate in it. Despite the statutory protection against harassment, many children are subjected to such harassment during and after school hours. The abuse can take the form of both physical and psychological violence and have both short-term and long-term consequences for the children involved.
The idea of this research project is to examine the legal responsibility of schools to protect children from abusive treatment in schools. In the research project, relevant legal sources will be studied together with both court practice and authority decisions. A study of all cases received and decided by the Ombudsperson for Children and Pupils during one year will also be made to further examine the practical application of the law. Based on these studies, it is hoped that the project will deepen the understanding of how children who have suffered violations are treated by schools, authorities and courts. The idea is also that the research will form the basis for discussions on how the law can and should be reformed to strengthen children's right to safe schooling and participation in cases of abuse that concern them. |
Olsen, Lena K. |
Uppsala University |
Electronic contracts |
Jurisprudence |
2017 |
Amount granted: SEK 223 000
This is an application for continuation funding. The original project was based on a book "Kommunikationsrätt i det elektronisk medielandskapet" from 2013 but was particularly focused on issues concerning agreements and contracts. One paper has so far been prepared within the framework of the project, namely Näthat, which was published in Svensk Juristtidning. Furthermore, a small book is being finalized that is related to the above work. Furthermore, a new publication of the above book is in progress, which can be assumed to go to print in the middle of 2018. Conclusions that have been drawn from the research to date are that the communication perspective is particularly valuable for, for example, comparisons between similar rules in different legal subject areas. Legislative work is also underway in the EU regarding the provision of digital content (COM(2015) 634 final) and certain aspects of contracts for the sale of goods online and other distance sales of goods (COM(2015) 635 final), and a final position is expected to be taken in the fall of 2017. The last part of the research project, which focuses specifically on contractual issues, is therefore expected to be completed in 2018. |
Nordlöf, Kerstin |
Örebro University |
Young offenders with serious mental disorder at the time of the offence |
Jurisprudence |
2017 |
Amount granted: SEK 205 000
Under Swedish criminal law, unlike most other legal systems, a person who was suffering from a serious mental disorder at the time of the offense can be held accountable. In order for the requirements of due process to be met in such cases, the court, as in other criminal cases, can only impose criminal liability if it is established beyond reasonable doubt that the act alleged by the prosecutor was committed by the defendant with intent or negligence. The reasoning of the court in the event of a conviction must be set out in the reasons for the conviction. In criminal cases where the defendant suffers from a serious mental disorder, the evaluation of evidence can be problematic. If the defendant is also young, this can be an additional aggravating factor for the court when assessing the defendant's guilt. The purpose of the project is to investigate legal certainty in these criminal cases and with the following question: How does the court reason in relation to intent or negligence in cases where a conviction has been handed down where the defendant is young and has undergone a forensic psychiatric examination showing that he or she was suffering from a serious mental disorder at the time of the offense. The material in the project consists of all judgments during a ten-year period, 2004-2013, concerning young offenders who underwent a forensic psychiatric examination in connection with prosecution. |
Modéer, Kjell Å. |
Lund University |
The Binding Memory: The History of the Law Faculty at Lund University |
Jurisprudence |
2017 |
Amount granted: SEK 400 000
In connection with Lund University's 350th anniversary, the Faculty of Law has published a history of the Faculty, written by the undersigned Professor Emeritus of Legal History Kjell Å. Modéer. It comprises 560 pages, is richly illustrated and covers the history of the Faculty from its inception in 1666 to the present day, and is the Faculty's first ever history. The presentation is based on a legal cultural theory that seeks to investigate the importance of tradition and deep structures in the creation of legal knowledge structures, especially among the lawyers working in academia in Lund. I wish to revise this manuscript and translate it into English. As a research topic, university history is based on knowledge transfer, legal networks, and translations of internationally used concepts. Thus, the work connects to current national and international discourses on academic knowledge cultures.
The manuscript will be reduced and revised for an international audience to approximately 250 printed pages and will be submitted for acceptance and publication by Lund University Press. |
Kleist, David |
University of Gothenburg |
Information requirements for tax advisors |
Jurisprudence |
2017 |
Amount granted: SEK 532 000
Several states, including Sweden, are considering introducing rules on the duty of disclosure for tax advisors, and in some states such rules have already been introduced. Rules on the duty of disclosure for tax advisors mean that under certain conditions a legal advisor must provide information directly to the tax authority, i.e. in addition to the information provided by the taxpayer in his or her tax return. For the tax authorities, this can constitute a new source of information that can enable more cost-effective taxation than traditional review of tax returns and investigation in connection with so-called tax audits. However, it is considered a fundamental right in a state governed by the rule of law to be able to seek legal advice without having to worry about the legal advisor passing on information about what has been said to someone else. Rules on the duty of information for tax advisors risk being in conflict with this right. This study aims, among other things, to investigate the possibilities of designing such rules so that they do not infringe on fundamental rights. |
Johansson, Jesper |
Stockholm School of Economics, SIR |
The thirteen rules in situations involving foreign residents |
Jurisprudence |
2017 |
Amount granted: SEK 949 000
There are an estimated 100 000 active Swedish limited liability companies with an annual turnover of more than SEK 1 million. The owners of these companies are, to varying degrees, subject to the so-called three-tier rules, which are intended to manage the community of interest in smaller ownership groups. The three-tier rules are complicated. Since
since the 1990 tax reform, they have been amended 25 times and a new review was announced in the 2014/15 budget bill. Among other things, the rules discourage owners from appropriating the value of the work they perform in the company's operations as dividends and capital gains rather than as wages, which is justified.
due to the fact that marginal tax rates on service income are often significantly higher than the straight tax rates applied to capital income.
The aim of the project is to investigate and evaluate how different income derived from work, ownership and other dealings with limited liability companies is taxed in situations involving foreign resident individuals. The choice of topic is motivated by an increasingly globalized environment and a partly unclear legal situation.
Foreign residents are almost always subject to more limited taxation than other taxpayers and it is unclear how Swedish tax treaties should be applied to income covered by the three-stage rules. Furthermore, the development of EU law has led to pressure to change the so-called exit tax rules, which in turn has affected the possibilities for taxpayers to circumvent the three-stage rules in cross-border situations. |
Hoffmann, Jeanna |
Örebro University |
Coercive care of pregnant drug users - a comparative legal science study |
Jurisprudence |
2017 |
Amount granted: SEK 100 000
When a pregnant woman consumes alcohol or other drugs, the substances are transferred through the placenta to the fetus. Consumption of alcohol during pregnancy has been shown to pose a greater risk of significant and more permanent birth defects than other drugs. Fetal damage as a result of a woman's use of alcohol during pregnancy has been described as the third major fetal damage tragedy of modern times. The purpose of the thesis is to define the legal status of the fetus in relation to the need for and possibility of compulsory care of a pregnant addict in accordance with current law, and, if necessary, to discuss a change in current law, taking into account corresponding legislation in other legal systems. In Swedish law, there is no jurisprudential survey of the legal status of the foetus to draw on. The legal status of the foetus will therefore be examined from a broader perspective. In addition to so-called formal legal sources such as laws, preparatory works, customs, case law and doctrine, lower court judgments will also be studied. These are cases under the Act (1988:870) on the care of addicts in certain cases, LVM, where the woman was pregnant when the compulsory care was examined. The purpose of the study of lower court decisions is to analyze in more detail the application of the law with regard to compulsory care of pregnant substance abusers. |
Eriksson, Joel |
Lund University |
Private judicial proceedings |
Jurisprudence |
2017 |
Amount granted: 87 500 SEK
Private adjudication - an analysis of new and emerging forms of contractual dispute resolution. It is by no means a new phenomenon that commercial parties choose to solve their legal problems through private alternatives to the state administration of justice in public courts. The most established form of private dispute resolution, arbitration, is well established and has been so for a long time. However, when a commercial dispute arises, or when disputes between commercial parties can be foreseen in advance, it is also increasingly common for parties to choose newer forms of private dispute resolution to deal with their disputes. Instead of bringing the dispute before a state court or an arbitration board, the parties contract a private judge to settle their dispute. Examples include parties contracting a Dispute Board for dispute resolution, or UK parties submitting to Statutory Adjudication, or US parties choosing to settle their dispute with a Rent-a-Judge. Private adjudication arrangements of this kind are also occurring closer to home. For example, Dispute Boards have been used in the construction of the Öresund Bridge and the City Tunnel in Malmö. These procedures are in a borderland between procedural law and contract law and raise both procedural law and contract law issues. Central overall questions are how contract law from different aspects handles procedural law - and not least how the legal system handles this type of agreement. |
Ekholst, Christine |
Uppsala University |
Atoning for one's crime. Female criminal responsibility in late medieval law |
Jurisprudence |
2017 |
Amount granted: SEK 258 125
Court records from the Middle Ages show that the courts were reluctant to sentence some female criminals under the law. An example from the City of Stockholm's Book of Thought may clarify this. On June 27, 1489, Peder Andersson's wife was on trial in the Stockholm City Hall; she was accused and convicted of theft. The brief entry in the book shows that the woman was sentenced to be banished from the city. The writer has since added that if she returns to Stockholm she will "stand thief's right," in other words, she will receive the correct punishment for theft. The statutory punishment for theft was to be buried alive if the criminal was a woman; a convicted male thief, on the other hand, was to be hanged. The late medieval court records for Stockholm show that the court often sentenced men to death for theft while women were spared execution. What is the explanation for this? Did the court not think that women should be held responsible for their crimes like a man? My project aims to examine how the courts thought about female criminals in the late 15th and early 16th centuries. It will show if and when men and women were treated differently in medieval jurisprudence. The project further aims to examine how the punishment affected the sentence, that is, perhaps the court hesitated to sentence a woman to live burial because they thought the punishment was too harsh. My project will thus also investigate how the late medieval courts related to the law. |
Berglund, Mikael |
Stockholm School of Economics, SIR |
Prohibition of nutrition - an important unfinished multidisciplinary legal topic |
Jurisprudence |
2017 |
Amount granted: SEK 778 000
The prohibition of economic activity was first introduced in the context of bankruptcy, but was then gradually extended to other areas of law, today also in relation to violations of prohibitions in competition law, criminal offenses and failure to pay taxes when a prohibition of economic activity is called for in the public interest. Tasks in the area of business prohibitions include: courts, the Swedish Competition Authority, the Enforcement Authority, the Police, the Tax Agency, the Public Prosecution Service and also bankruptcy administrators.
The issue of disqualification is also frequently raised in the business world, for example in the context of credit assessment by banks or in the activities of commercial companies or of financial and legal advisers.
Disqualification has gradually expanded into an increasingly multidisciplinary legal topic where disqualification law increasingly interacts with relevant legislation from other related areas of law. As a result, developments in the field as a whole have become more confusing and knowledge-intensive not only for courts and authorities but also for business people who need to know about disqualification in different situations.
The main purpose of the research project is to investigate, analyze and clarify key issues regarding substantive and procedural criteria and requirements for cooperation under legislation, case law, including the ECHR and EU law. |
Bratt, Stina |
Stockholm University |
Competing claims |
Jurisprudence |
2016 |
Amount granted: SEK 1 672 000
The project aims to examine the limits of contractual and non-contractual liability. The problem of competing claims has been considered by the Supreme Court in recent years. The consequence of this practice is an intertwining of two traditionally separate areas of law. This is a legal challenge and the subject is highly topical. The question of who in a contractual chain can be held liable and under what conditions is a challenge to the system of property law that was previously so self-evident. New tools are needed to analyze which rules are most appropriate today, not least to deal with increasing globalization and more complex contractual chains. For the regulation of contractual and non-contractual liability to work in today's society, these issues need to be further explored. |
Holst, Fredrik |
Stockholm University |
Rules of engagement: Legal aspects in peace operations - a Nordic perspective |
Jurisprudence |
2016 |
Amount granted: SEK 273 333
In international peace operations, Swedish and other countries' military units follow so-called Rules of Engagement (ROE). These are based on legal but also political and military operational considerations. International and national law sets the external framework for ROE, which regulates the use of force and violence, e.g. to protect the civilian population in a conflict zone. The ultimate aim of the project is for staff to know that they have legal support to apply the rules that governments have directly or indirectly accepted.
As a command and control instrument, the rules of engagement are often decided at a high strategic level by the organisation responsible for the peacekeeping force, which leads the operation under a mandate from the UN. To some extent, participating countries can influence the ROE. Soldiers, sailors and airmen, who have no influence, assume that the rules of engagement cover all considerations (and are within the scope of international and national law) and that applying them is generally sufficient. Since the view of ROE seems to be different, there is uncertainty about this and the project therefore aims to investigate and discuss the legal status of ROE in peace operations in Sweden and in other Nordic countries that contribute with personnel. Instead of focusing on substantial but often secret rules in detail, the project deals with process-related issues such as how the rules of engagement come about, how they are accepted and what weight these rules have or should have. |
Henriksson, Lars |
Stockholm School of Economics, SIR |
Sustainability and award criteria in public procurement |
Jurisprudence |
2016 |
Amount granted: SEK 1 720 000
Public procurement involves very large economic values in Sweden and Europe. An issue that has received increasing attention is sustainable public procurement - especially with a focus on environmental, social challenges and other values than the strictly economic and technical ones. This research project aims to clarify the legal possibilities and limits for taking such factors into account in the context of public procurement. The inclusion of such soft values in procurement makes the process and evaluation more complex than, for example, evaluation according to the lowest price principle. There is a strong need to clarify the legal situation in this area for both contracting entities and businesses. |
Nerep, Erik |
Stockholm School of Economics, SIR |
Distribution of decisions and competences in limited liability companies |
Jurisprudence |
2016 |
Amount granted: SEK 1 720 000
The project will investigate whether the Swedish model of corporate governance is appropriate and effective. For example, is there reason to consider the introduction of a supervisory body in Swedish stock market companies, at least as an alternative to other corporate governance models, and what would be the advantages of such a system? The project will also investigate whether, as an alternative to the German dualist system, there is reason to investigate and consider whether the principles of corporate governance in the United States and the United Kingdom should be given greater influence in the Swedish company law system. |
Kellgren, Jan |
Linköping University |
Events after the end of the reporting period - what is their significance in external accounting and income taxation? |
Jurisprudence |
2016 |
Amount granted: 503 200 SEK
Within the framework of this project, legal science is investigating where the decisive points in time for legal assessments lie in accounting law and income from business activities (i.e. at what point in time circumstances should be, or not be, as described by the rules), and what significance events thereafter have (e.g. as evidence and in connection with so-called transaction chain assessments, inspections, etc.) The issues are largely unregulated or unclear and the situation is unsatisfactory both theoretically and because legal certainty in accounting and taxation is compromised.
In terms of business economics, it is examined, via interviews, whether the thinking in accounting circles (in this area) is based on economic rationality or whether there is some kind of bias - which the results clearly indicate is the case.
The planned final part of this study is an investigation (one legal and one business administration) of the corresponding conditions in our three closer Nordic neighbors - and a comparison with Swedish conditions. |
Brokelind, Cécile |
Lund University |
The principle of abuse of rights in the EU and Sweden - justice or legal certainty? |
Jurisprudence |
2016 |
Amount granted: SEK 880 000
The research project focuses on tax law and EU law. The purpose of the project is to analyze the concept of abuse of rights in EU law, with an emphasis on the importance of the concept in the context of tax law, and to clarify the importance of the concept in Swedish law compared to a selection of other EU countries, including France. The intention is not to carry out a full comparative study, but to show, through comparative perspectives, legal-cultural differences that may explain the difficulty of achieving a uniform application of the principle of abuse of rights within the EU.
The main purpose of the principle of abuse of rights in tax law is to prevent the use of various artificial arrangements to evade tax liability. Such arrangements can be considered ex-post as an abuse of law and can thus lead to serious consequences for taxpayers. The meaning of the concept of abuse is vague and can lead to different results which, unfortunately, cannot be considered predictable. EU law contains a general legal principle prohibiting abuse of rights, but there is no comprehensive and unambiguous definition of the concept to guide taxpayers. |
Paju, Jaan |
Stockholm University |
Overseas migration in the context of EU and Swedish law |
Jurisprudence |
2016 |
Amount granted: SEK 925 000
The research project asks what social rights can arise for asylum seekers in Sweden.
In 2015, up to 190,000 asylum seekers arrived in Sweden. The Migration Agency's main scenario for 2016 is based on 135,000 asylum seekers. This involves a large number of non-European citizens who will stay in Sweden for a long time before their right to asylum can be examined.
In light of this situation, the project analyzes the legal challenges that exist when an (unexpected) interaction between national and EU law regulations can lead to an independent right to social benefits for asylum seekers in Sweden.
The project is based on a legal analytical method regarding the impact of Union law regulations on the Swedish welfare system. By abstracting and condensing two completely different legal forces: the free movement of persons under EU law and fundamental rights and freedoms, this approach enables a deeper analysis of how the interaction between different regulations takes place and how the resulting social rights can expose the Swedish welfare model.
The overall value of the project lies in the fact that the project aims both to define and analyze a potential catalogue of rights for non-European citizens and to conduct a critical legal policy discussion on the external borders of a transnational solidarity for Sweden. |
Kulin Olsson, Karin |
Örebro University |
Swedish inheritance law in the 21st century, an examination of the |
Jurisprudence |
2016 |
Amount granted: SEK 96 667
The evolution and future shape of inheritance law. Who is considered an heir and how the estate is distributed affects most people at some point in their lives. Modern inheritance law is largely based on the 1928 Inheritance Act. There are also applicable rules that are even older. This means that inheritance law is based on a different social model than today and that later modern rules have been added to a very old structure. The rules of inheritance law are still based on a principle of affinity based on blood ties or a family based on marriage. Today there are many cohabitation constellations which mean that the concept of the family can no longer be regarded as homogeneous and clear. This has resulted in ambiguities and unpredictable consequences for the parties involved, such as divorced people indirectly inheriting from each other. Societal changes have also affected the perception of protection value and fairness. The surviving spouse's right of inheritance means that breast heirs are treated differently and joint children may even be deprived of an inheritance.
Inheritance law is based on ideas from a different social structure than the one we have today and is an unexplored area of law in modern times. New knowledge is added by highlighting inheritance law from a historical, contemporary and future perspective in order to highlight specific problems and discuss possible future solutions. |
Elgebrant, Emil |
Linköping University |
Substantive identity for other than things |
Jurisprudence |
2016 |
Amount granted: SEK 885 000
It is not unusual for legal systems to consider, for example, simple claims, rights, account-based financial instruments, intellectual property rights, etc. as property even though they lack physical representation. However, the legal techniques used by legislators and practitioners to deal with different types of non-tangible property from a property law and insolvency law perspective differ from one type of property to another, and the legal theoretical explanations have in many cases been illogical and unpedagogical.
The significance of this legal uncertainty has increased significantly over the last 20 years, particularly as the economic importance of new phenomena, and hence types of property, continues and will continue to grow. A variety of virtual securities, different types of virtual payment systems and more and more complex intellectual property rights linked to these phenomena now represent significant value for most businesses.
The project deals with a number of different legal issues related to property rights identity and property rights exclusivity that arise when conflicting claims relate to property types without physical representation (other than things). The research project can be described as basic legal research in the field of insolvency law with clear elements of general property law. |
Ekholst, Christine |
Uppsala University |
Atoning for one's crime. Female criminal responsibility in late medieval law |
Jurisprudence |
2016 |
Amount granted: 413 000 SEK
Legal records from the Middle Ages show that courts were reluctant to sentence some female criminals under the law. An example from the City of Stockholm's Book of Thought may clarify this. On June 27, 1489, Peder Andersson's wife was on trial in the Stockholm City Hall, accused and convicted of theft. The brief entry in the book shows that the woman was sentenced to be banished from the city. The writer has since added that if she returns to Stockholm she will "stand thief's right," in other words, she will receive the correct punishment for theft. The statutory punishment for theft was to be buried alive if the criminal was a woman; a convicted male thief, on the other hand, was to be hanged. The late medieval court records for Stockholm show that the court there often sentenced men to death for theft while women were spared execution. What is the explanation for this? Did the court not think that women should be held responsible for their crimes like a man? My project aims to examine how the courts thought about female criminals in the late 15th and early 16th centuries. It will show if and when men and women were treated differently in medieval jurisprudence. It will also clarify whether women were considered fully liable for their criminal acts. |
Lagerlöf, Erik |
Stockholm School of Economics |
Britain's decision to leave the EU |
Jurisprudence |
2016 |
Amount granted: SEK 168 000
On June 23, 2016, the United Kingdom held a referendum on its continued membership of the European Union and, as you know, the British voted to leave. We now face a number of issues of crucial constitutional importance that will affect not only relations between countries, but also businesses and individuals in a more direct and tangible way.
At this initial stage, I intend to address two major questions in particular. First, what are the direct and immediate legal effects of the referendum result itself? If the British had voted to remain, it would have meant that a reform of the EU would have been initiated that would also have greatly benefited Sweden. Is it possible to save and use some of the legal instruments that this reform would have entailed in order to develop and make the EU more effective?
Secondly, how should Article 50 of the Treaty on European Union, which governs the withdrawal of a Member State from the EU, be interpreted and what complications does this article entail? This article raises a number of legal issues of considerable constitutional importance that directly affect both businesses and individuals in all EU Member States.
My work on these issues will also inform future research on the UK's relationship with the EU. |
Jonsson Cornell, Anna |
Uppsala University |
Rule of Law: Law and Politics in the World, Europe and Sweden |
Jurisprudence |
2016 |
Amount granted: SEK 2 138 800
The rule of law is more in focus than ever before and is often considered as important as democracy and human rights. The UN's 2030 Agenda for Sustainable Development includes for the first time concrete and binding targets on the rule of law. The European Treaty states that the rule of law is a fundamental value of the EU and processes have been set up to monitor its observance. In Sweden, the principle is increasingly discussed in legislative work, in reviews by the Legislative Council, KU and JO, and in connection with measures related to counter-terrorism, crisis management and migration.
Despite this interest, it is still difficult to say what the principle actually consists of, for what purposes it is important and how it should be applied internationally, regionally and nationally. Different actors and stakeholders justify the principle based on their political and institutional interests and actively work to give it a content that suits their interests. How do the different levels relate and communicate with each other: where are the similarities and differences, who learns from whom and what is the direction of development? The aim of the project is to examine how the rule of law is understood by influential actors at all three levels, how they interact with each other and how this interaction affects the content of the principle. |
Bernitz, Hedvig |
Stockholm University |
The multicultural child in the world of school - a child rights study |
Jurisprudence |
2016 |
Amount granted: SEK 197 600
All children starting school face a 'new world', not least refugee children. Religion may be strongly rooted in the family, with requirements for girls to wear a veil, boys to wear some form of headgear, prayers to be said continuously, certain foods not to be eaten, etc., which is very different from the secularized Swedish society. Own traditions may include reluctance to allow girls to attend school and, for example, participation in swimming or sex education may sometimes be perceived as unthinkable. What can the public sector, represented by a municipal school, demand of the child in the form of participation in teaching activities that seem unfamiliar, or to take part, for example, in Christmas celebrations and graduation ceremonies in the church? What can the child demand from the school in terms of special treatment to avoid attendance? How does the Education Act relate to e.g. the Instrument of Government, the European Convention on Human Rights, the EU Charter of Rights and the Convention on the Rights of the Child? How should the "best interests of the child" be understood in these contexts? For example, should the child be forced to learn to swim for his or her own good, or should the child's desire not to swim be prioritized? What is the exercise of one's own, or the parents', rights and freedoms or, on the contrary, impermissible deviations from the requirements of equal treatment and freedom from discrimination? We must dare to ask what integration is necessary for children to become established in Swedish society, but also how society should be adapted to a changing population, otherwise there is a risk that development will be characterized by anti-immigrant, nationalistic values. |
Ahlin, Per |
Stockholm University |
International law in Swedish security policy, Part II |
Jurisprudence |
2016 |
Amount granted: SEK 472 500
The project is a continuation of my thesis on the role of international law in Swedish security policy, which dealt with the period up to 1993. This study analyzes how Sweden has used international law arguments in its security policy from 1993 to 2016. The aim is to see what is constant and what has changed as the world has changed.
A lot has happened. Sweden has joined the EU and changed the definition of its security policy, new threats to peace have emerged, the UN has been bypassed and the question of when and how the world can intervene with force to prevent gross violations of human rights has been high on the agenda. There are more examples.
All this has put traditional Swedish interpretation of international law to the test. Questions that are being asked are whether Sweden still acts as a traditional small state with all that this entails in terms of trusting legal regulations and multilateral organizations, whether Sweden still uses international law as protection to avoid taking controversial decisions, whether the legal value of the norm is given decisive importance, whether Sweden uses the law to try to limit the freedom of action of states, and whether Sweden still interprets international law strictly when it benefits Swedish interests and flexibly when it is considered more appropriate. |
Waites, Ewa |
Friends of the rule of law |
Series of seminars on legal certainty and legal security |
Jurisprudence |
2016 |
Amount granted: SEK 450 000
Legal science seminar series focusing on the rule of law and legal certainty with two seminars per calendar year. The aim is to highlight various fundamental and pervasive issues, primarily concerning legal security, and to highlight and analyze each issue through presentations, debates and dialogues.
The aim is to produce a survey of the legal situation and developments in each case in consultation with leading experts in the field and practitioners. The ultimate goal is for the seminars to serve as an interdisciplinary inspiration and to contribute to legal developments and legislation.
When the Foundation was established, it was asked to consider a number of problem areas that the founder considered to be particularly important. In addition to these, the Foundation has seen it as urgent to add some current issues with a strong connection to the rule of law in society.
During the next three-year period, the Foundation plans to deal with topics within the framework of the Foundation's purpose that have largely come up as follow-up questions at the seminars held, such as ethics in legal education, the role of lawyers in the legal process and legal issues in social services. In recent years the Foundation has held one seminar a year in Stockholm and one outside the Stockholm-Uppsala area (in Linköping, Östersund, Umeå and Lund). This is due to the importance of spreading the discussion on the rule of law beyond the circle of lawyers in the capital area. |
from Essen, Ulrik |
Stockholm University |
Confidentiality and privacy in business activities |
Jurisprudence |
2016 |
Amount granted: SEK 885 000
Various authorities hold a lot of information about the business and operating conditions of different companies, i.e. information that is sensitive from a commercial and competitive perspective. The main purpose of the research project is to clarify and determine, as far as possible, which information about companies and their business and operating conditions, etc. can be kept secret. The question is thus which information can be protected and what the conditions for this are. A central part of this is to examine which criteria should be decisive in the actual secrecy assessment. This is important, not least in the light of the fact that it is now possible to easily search and compile large amounts of information.
The data is collected in different activities that relate to the authorities' supervision, licensing, procurement, joint project planning, etc. The confidentiality rules have been given a partly different design for these different activities. An additional purpose is therefore to clarify the differences that exist regarding the scope of confidentiality protection depending on where the data occurs and to investigate the extent to which these are justified and, where this is not the case, propose how a more uniform and adequate protection can be designed. |
Töllborg, Dennis |
University of Gothenburg, GRI |
Legal studies |
Jurisprudence |
2016 |
Amount granted: SEK 500 000
The application refers to grants for computing power, literature purchases, participation in national and international conferences, etc. in a manner and with amounts corresponding to the application granted by the Foundation for the period 2013-2016, as well as a salary increase corresponding to lost salary (and future pension) corresponding to the salary level of relevant comparative professors at GRI (only real professorships are referred to, not so-called promotional professorships), and finally grants for the writing of two major books in Swedish and English, where the most central part of my scientific production over the past 40 years and not previously published in book form. Finally, a contribution to the writing of two major books, one in Swedish and one in English, in which the most central aspects of my scientific production over the past 40 years, which have not previously been published in book form but only in national and international journals (and in, in addition to Swedish, English, German, French, Spanish and Russian) are published, are collected in two volumes and linked together. The first book will be called Black and White, and I intend to publish it in autumn 2018, and the second Black & White, and I intend to publish it in 2019/1920. The books range from civil law, labour law, jurisprudence, legal theory and philosophy of science to pro-active policing, intelligence, control mechanisms and human rights. |
Påhlsson, Robert |
University of Gothenburg |
Taxpayer's intentions: Subjective elements in tax law |
Jurisprudence |
2016 |
Amount granted: 615 000 SEK
There are many references in the tax legislation to the taxpayer's intentions in their transactions. For example, the acquisition or sale of an asset may be treated differently for tax purposes depending on the person's purpose in holding it. If the amount of tax is made dependent on the personal circumstances of the taxpayer in this way, the law is said to contain subjective elements.
The purpose of my study is firstly to take stock of the extent to which such subjective criteria exist in the Income Tax Act. Secondly, I will examine whether the subjective criteria are constructed and applied in the same way regardless of where in the law they are found. If there are differences, I will examine whether the differences are objectively justified, i.e. to what extent there are acceptable reasons for them. This assessment is made in the light of the fundamental requirements of tax legislation, such as comprehensibility, equal treatment and efficiency. |
Williams, Lawrence |
Stockholm University |
Defining the ownership of intangible assets in transfer pricing |
Jurisprudence |
2015 |
Amount granted: SEK 1 640 000
The main purpose of transfer pricing (TP) rules is to ensure that intra-group activities between related companies are carried out at arm's length, i.e. establishing a price that related companies would have agreed to if they were separate companies. TPs are not harmonized at international or EU level, thus countries are free to apply their own domestic TP rules. The Organization for Economic Cooperation and Development (OECD) published in 2010, the OECD Transfer Pricing Guidelines (OECD TPGS), which is an unofficial harmonization of TP guidelines internationally. As the OECD TPGS are general and worldwide recommendations for countries to follow, the wording of the OECD TPGS is, in parts, unclear and unspecific in terms of scope and application. The lack of a clear definition of ownership of IP has created room for interpretation and conflicts in international tax law between countries, which can cause double taxation or double non-taxation.
The primary purpose of the thesis is to examine the provisions on the ownership of IP and how they are formulated in the TP from a national law and tax treaty law context, de lege lata, and with the secondary purpose of exploring these contexts, de lege ferenda, to provide a clearer understanding of IP ownership for TP purposes. |
Sjöholm, Maria |
Örebro University |
Violations of women's human rights in the virtual realm |
Jurisprudence |
2015 |
Amount granted: SEK 846 000
Technological developments have led to new forms of violations of the human rights of women and girls, such as stalking, online sexual harassment and the distribution of intimate images. These types of violations affect women more than men, as a result of the fact that women are more often subjected to sexual abuse and are more frequent users of social media.
As the violation in many cases is not physical, the act is often trivialized under national criminal law. States have created some international forums for cooperation on child pornography, but little attention is paid to violations against women through information and communication technologies. The project aims to map out how these types of violations can be considered violations of international human rights found in e.g. the UN Convention on the Elimination of All Forms of Discrimination against Women and the European Convention on Human Rights, and to demonstrate the responsibility of states to prevent violence against women and girls, but also the reinforcement of stereotypical gender roles for men and women.
International human rights regulate the actions of states, but this has included a responsibility to protect individuals from third parties as well. States can thus be considered to have a responsibility under international law to regulate, for example, internet service providers. The overall question thus aims to explore the safeguarding of the physical and mental health of women and girls in the virtual sphere. |
Ruotsi, Mikael |
Uppsala University |
The Swedish press and freedom of expression regulation - a sustainability analysis |
Jurisprudence |
2015 |
Amount granted: SEK 1 004 500
There are two patterns of development that in recent decades have changed the conditions for the Swedish constitutional regulation of freedom of the press and freedom of expression. Firstly, technological development has meant that the way in which opinions are disseminated and consumed has undergone a minor revolution. A clear shift from traditional media to the Internet is taking place at an accelerating rate. On the other hand, the impact of international law at national level has increased significantly, in particular through the growing international judicial cooperation based on the principle of mutual recognition.
My focus is primarily on the impact of international law, but the challenges of technological development are so great that they cannot be ignored. The Swedish Freedom of the Press Act and the Fundamental Law on Freedom of Expression have been largely separate from the transformation of domestic law brought about by the impact of European law. In some respects, this seems reasonable. The principles on which the Swedish regulations are based constitute a clear constitutional core that cannot simply be waived with reference to international obligations.
However, developments show that the rules of the Constitution do not always give effect to the principles that constitute its justification. If the protection of rights is distributed inconsistently and in some cases does not even have an internal logic, is it really justified for the regulations to prevent, for example, the protection of rights under the European Convention from having an impact on the area protected by the constitution? |
Rendahl, Pernilla |
University of Gothenburg School of Business, Economics and Law |
Environmental taxes as a tool to reduce chemical combination effects |
Jurisprudence |
2015 |
Amount granted: SEK 2 799 137
Environmental taxes come in different forms, they can be both direct and indirect, where direct taxes are imposed on producers who use environmentally hazardous substances in their production, while indirect taxes are imposed on what has already been produced, at the point of sale. The purpose of an indirect charge is to reduce the consumption of products containing environmentally harmful substances. In Sweden, a proposal was made in spring 2015 to introduce a new indirect chemical tax, i.e. a tax on products containing specified chemicals such as flame retardants. Several referral bodies have criticized the inquiry's proposal, among other things because the tax would be costly to administer and provide a relatively low taxation, i.e. the effectiveness of the tax can be discussed as the proposal is designed. This project approaches the taxation of chemicals not from the perspective of the Swedish chemical tax inquiry's proposal, but from the perspective of designing a Progressive Pollution Tax (PPT) with the aim of reducing the use of chemicals with a negative environmental impact, especially when several chemicals are used and so-called combination effects arise. The impact of EU state aid rules on the design of such a tax is considered in particular. How circumvention of national excise taxes can be counteracted by regional or international coordination of environmental taxes is also analyzed in a subproject. The basis for the latter study is a Nordic comparison. |
Maunsbach, Lotta |
Lund University |
Civil law consequences of procedural agreements |
Jurisprudence |
2015 |
Amount granted: SEK 865 000
In commercial contracts, it is common for parties to regulate not only substantive issues but also issues of a procedural nature, such as the form of dispute resolution or prohibitions on standing, pleading and evidence. This study addresses some of the legal challenges that arise when commercial actors enter into agreements at the interface between civil and procedural law.
The following clause is included in a purchase agreement: 'All persons present at the negotiations are prohibited from disclosing to third parties what has taken place during the negotiations'.
This is a civil law confidentiality clause which also has a procedural aspect. What happens if, in a future dispute, a party invokes the testimony of a person who was present at the contract negotiations? A party's right to present its case and make the submissions it deems necessary cannot be limited by a confidentiality clause; the clause is procedurally invalid in this respect. However, the clause has been negotiated in a civil law context and expresses a common declaration of intent between the parties. This is what is interesting for the current research project. The purpose is to investigate and analyze whether a deliberate action by a party in violation of an explicit contractual term of a procedural nature, gives rise to civil law consequences. Can a procedural unconscionable contract be valid under civil law and, if so, what civil law sanctions could arise? |
Lernestedt, Claes |
Stockholm University |
Suitability requirements for criminal liability |
Jurisprudence |
2015 |
Amount granted: SEK 1 640 000
Suitability requirements for criminal liability - construction, content, discretion and consequences
Probably at all times and in all places, a person considered to be suffering from a sufficiently profound mental disorder has been considered incompetent, or at least limited in legal capacity. This is true in civil law, where such issues arise in relation to the drafting of wills and the validity of contracts, etc. It is also true in criminal law, where the idea of sanity as a requirement for criminal liability occupies a central position in almost every country in the world. A Norwegian inquiry recently stated, in the aftermath of the Breivik case, that "all civilized countries" impose such a requirement.
In Sweden, however, there has been no requirement of sanity for criminal liability for 50 years. Furthermore, comparative studies show that there are very large variations when it comes to how different countries have chosen to formulate what is in fact called a sanity requirement. The purpose of the project is to use comparative studies to map different models for a sobriety regulation, and to discuss how such a regulation should be designed in various respects. Among the key issues addressed are where in the criminal trial the insanity requirement should be located, how the law's insanity requirement should be constructed, what should entail insanity and who - the court or the forensic psychiatrist - should have the power to decide on the issues. |
Kristoffersson, Eleonor |
Örebro University |
Vicarious liability in tax law - a comparative study |
Jurisprudence |
2015 |
Amount granted: 493 000 SEK
Fiscal vicarious liability means that the legal or de facto representatives of a company (e.g. the directors) become liable to pay the company's taxes. When a company becomes insolvent, vicarious liability arises in the vast majority of cases. One way to protect yourself from vicarious liability is to declare the company bankrupt. The rules on vicarious liability have been criticized for leading to the liquidation of potentially viable companies. We want to examine the regulation of similar problems in other countries (Austria, Belgium, Denmark, Finland, Germany, the Netherlands and possibly one other country) to see if we can find a solution that both satisfies the public interest in the effective payment of taxes and alleviates the problem of premature liquidation of viable companies. |
Jänterä-Jareborg, Maarit |
Uppsala University |
Cross-border recognition of same-sex marriages and partnerships |
Jurisprudence |
2015 |
Amount granted: SEK 1 509 000
Several European countries have taken the step of allowing same-sex couples to formalize their relationship, through the institution of registered partnership or through a gender-neutral marriage institution. The Nordic countries are at the forefront. In this way, the legal systems want to distance themselves from unequal treatment based on sexual orientation. The process has been driven by a dynamic interpretation of the European Convention on Human Rights (ECHR) and the EU Charter of Fundamental Rights. At the same time, these developments have been strongly contested by religions, as reflected in the opposition of Poland, Lithuania and Latvia, among others, to the equivalence of same-sex relationships with heterosexual ones in EU cooperation. The lack of a unified European "approach" results in legally "limping" family relationships; a legal relationship is recognized in one country but not in another. This PhD project focuses on the legal and faith-based treatment of same-sex relationships. It analyzes the ideas of free movement of citizens and equal rights in the light of the right of each Member State to maintain its national specificity, in which faith is important. The analysis takes into account, on the one hand, the EU's new international family law regulations, primary EU law and the ECHR, and, on the other hand, the legal situation primarily in Lithuania, Latvia and Poland. The central research question is to examine the potential of the Europeanization process to bring European legal systems closer together. |
Johansson, Jesper |
Stockholm School of Economics, SIR |
The thirteen rules in situations involving foreign residents |
Jurisprudence |
2015 |
Amount granted: SEK 961 800
There are approximately 100,000 active Swedish limited liability companies with an annual turnover of more than SEK 1 million. The owners of these companies are covered to varying degrees by the so-called three-tier rules, which are intended to manage the community of interest in smaller ownership groups. The three-tier rules are complicated. They have been amended 25 times since the 1990 tax reform and a new review was announced in the 2014/2015 budget bill. Among other things, the rules discourage owners from appropriating the value of the work they perform in the companies' operations as dividends and capital gains rather than as wages, which is justified by the fact that marginal tax rates on service income are often significantly higher than the straight tax rates applied to capital income.
The aim of the project is to investigate and evaluate how different income derived from work, ownership and other dealings with limited liability companies is taxed in situations involving foreign resident individuals. The choice of topic is motivated by an increasingly globalized environment and a partly unclear legal situation. Foreign residents are almost always subject to more limited taxation than other taxpayers and it is unclear how Swedish tax treaties should be applied to income covered by the three-step rules. Furthermore, the development of EU law has led to pressure to change the so-called exit tax rules, which in turn has affected the possibilities for taxpayers to circumvent the three-stage rules in cross-border situations. |
Flodgren, Boel |
Lund University |
Contract law in transition |
Jurisprudence |
2014 |
Amount granted: SEK 880 000
Contract law is currently undergoing a major transformation as a result of various developments in the economy. The division into different categories, on which Swedish contract law previously rested, no longer applies, such as the division between national and international, between public and private and between goods/services and intangible assets. Within the overall research project, of which this doctoral project is a central part, we seek to analyze and find common principles in today's general contract law based on these three trends.
The doctoral project focuses on the public-private dichotomy. The division in contract law between public and private law is today under strong pressure due to privatization, new rules for public procurement, etc. Situations often arise where public and private law rules both overlap and counteract each other. The collision between public and private law is particularly evident in public procurement. With a focus on the contracting authority's civil liability, and in particular on presumptive conflicts between general contract law and the EU Procurement Directive, the purpose of this doctoral project is to clarify whether and if so, how the general doctrines of national contract law on duty of loyalty, pre-contractual liability, etc. are reshaped in the light of EU law's requirements for equal treatment of suppliers and the safeguarding of competition in the market for public contracts. |
Bernitz, Ulf |
Stockholm University |
Research cooperation in European Law Stockholm - Oxford |
Jurisprudence |
2014 |
Amount granted: SEK 300 000
The project concerns The Oxford/Stockholm Torsten Söderberg Venture in European Law. It is a continuation of the ongoing research collaboration with The Law Faculty, University of Oxford, focusing on European law in a broad sense, now called The Oxford/Stockholm Söderberg Venture and led by Professor Ulf Bernitz at Stockholm University. The overall aim of the project is to contribute to an increased international impact of Swedish legal research and a stronger international orientation through collaboration with the extensive legal research activity conducted in Oxford and to act as a catalyst.
The Venture is mainly focused on limited sub-projects in the form of conferences, seminars and workshops as well as guest visits by Swedish legal researchers in Oxford, which normally lead to subsequent publication. |
Hilling, Maria |
Lund University |
General anti-avoidance clauses and tax treaties - a comparative analysis |
Jurisprudence |
2014 |
Amount granted: SEK 705 000
The research project addresses some of the legal challenges of combating tax evasion in a globalized world. Although the problem of tax evasion seems to have existed at all times, increasing globalization gives rise to legal challenges that credible tax systems must be able to deal with.
The purpose of the project is to clarify the legal relationship between internal law general clauses against tax evasion and tax treaties in the legal systems of three countries. A prerequisite for general clauses to constitute a countermeasure against tax evasion is that they are not limited by concluded tax treaties, which is determined by the legal relationship between these regulations. It can be noted that the relationship between general clauses and tax treaties is perceived in different ways in different countries, which justifies the comparative perspective. The study compares Swedish law with Canadian and Australian law.
The project is of value in several ways, but above all because it clarifies, on a scientific basis, some of the legal possibilities and limitations that must be considered in order to effectively counteract international tax evasion. Since tax evasion leads to loss of tax revenue, reduced respect for the tax system, increased complexity of tax legislation, non-economic allocation of resources and unfair distribution of the tax burden, it is a significant issue for industrialized countries. |
Refors Legge, Maria |
Stockholm University |
Bullying in schools - responsibilities and enforcement |
Jurisprudence |
2014 |
Amount granted: SEK 871 000
All children in Sweden have the right to education. This is something that is guaranteed to them in both Swedish law and the Convention on the Rights of the Child. While the children are in school, they must be protected from various forms of abusive treatment. This protection is very important because children in Sweden not only have a right to education but also an obligation to participate in it. Despite the statutory protection against abusive treatment, many children are subjected to such acts during and after school hours. The abuse can take the form of both physical and psychological violence and have both short-term and long-term consequences for the children involved.
The purpose of this research project is to examine the legal responsibility of schools and the application of the laws and regulations that are intended to protect children from abusive treatment in schools. In the research project, relevant legal sources will be studied together with both court practice and authority decisions. A study of all cases received and decided by the Ombudsman for Children and Pupils over the course of a year will also be conducted to further examine the practical application of the law. Based on these studies, it is hoped that the project will deepen the understanding of how children exposed to violations are treated by schools, authorities and courts. The idea is also that the research will form the basis for discussions on how the law can and should be reformed to strengthen children's right to safe schooling and participation in cases of abuse that concern them. |
Lindell, Bengt |
Uppsala University |
Administration of justice - what is it? |
Jurisprudence |
2014 |
Amount granted: SEK 1 158 333
For the administration of justice there must be courts. It is usually said that the administration of justice should be cheap, fast and safe and that the courts' tasks should be streamlined so that they can devote themselves to the administration of justice. A large number of statements of this kind can be found in the legislative history of our courts. However, the central concept of administration of justice is not defined, not even in the Constitution, although there is some discussion of the dynamic nature of the concept. This means that it changes over time: what was justice yesterday may not be justice today.
The purpose of the project is to examine the concept of administration of justice in Swedish law in general proceedings (criminal and civil cases) and administrative proceedings, among other things to show how its content has changed over time. The study will be based on a number of well-known criteria (e.g. the reviewing body and its composition, the right to an oral hearing, the possibility of appeal, enforceability). These are intended to provide a descriptive attempt to classify different types of cases and procedures as judicial or other forms of judicial review. On the basis of the data collection, the criteria used and the objectives of judicial review, a normative concept of the administration of justice will then be formulated, with a view to formulating a minimum level of activity that should be called the administration of justice. |
Jonsson Cornell, Anna |
Uppsala University |
Digital freedom of expression - a comparative study |
Jurisprudence |
2014 |
Amount granted: SEK 780 000
The internet and other digital technologies have made it possible to communicate and study information faster and in greater quantities than ever before. Freedom of expression remains one of the most important rights in a functioning democratic society.
The aim of this project is to analyze whether the conditions for exercising freedom of expression can be considered to have changed fundamentally since the beginning of the digital age. This is done by comparing how four different countries have adapted their national freedom of expression guarantees to the digital environment. The countries covered by this study are Sweden, Finland, France and the United Kingdom. Different ways of regulating freedom of expression online, possibilities to censor online communications and content, and conflicts between freedom of expression, on the one hand, and the right to privacy and security, on the other, will be studied in the context of these four legal systems. Similarities and differences between these countries will be analyzed in order to draw general conclusions on the adaptation of freedom of expression to the digital environment.
Based on these conclusions, it will be discussed whether our understanding of freedom of expression is outdated and should change as a result of the changes brought about by the digital age. In addition to offering an insight into the status of digital freedom of expression in four legal systems, this project aims to highlight how the nature and context of freedom of expression can change over time. |
Arnerstål, Stojan |
Uppsala University |
Use of another's trademark in advertising |
Jurisprudence |
2014 |
Amount granted: 628 000 SEK
Sometimes there is a need for a trader to refer to a competitor's business or trademark in his marketing. The need can arise in several situations. A common example is the provision of a service relating to another trader's products. Another example is the production by a trader of goods that are compatible with another trader's goods. For the provider of such goods or services, it is necessary to be able to refer to the product to which the accessory or service relates. The easiest way to do this is to use the trademark of the product.
The purpose of the research project is to investigate the conditions for the right to use another's trademark in marketing. There is considerable uncertainty about the legal situation and the limits of permissible use. The uncertainty can be said to have arisen as a result of the harmonization and interpretation of trademark law within the framework of the EU and the European Court of Justice. These questions relate to central parts of trademark law, as they concern the delimitation of what the exclusive right to a trademark means in legal terms. There is therefore a strong practical need for these issues to be analyzed from a systemic perspective, where the various developments in the case law of the CJEU are discussed within a broader trademark law context. |
Leviner, Pernilla |
Stockholm University |
Child participation through public counsel in LVU cases |
Jurisprudence |
2014 |
Amount granted: SEK 816 667
According to fundamental principles in both the UN Convention on the Rights of the Child and national law, children have the right to participation and to be heard in official matters affecting them. Participation for children is particularly important in child welfare and especially when children are forcibly removed and placed outside their homes. However, studies have repeatedly shown that children in such situations often feel neither informed nor involved. This is remarkable and problematic, especially given that in such cases children are represented by public counsel who are tasked with representing their interests and best interests. A key issue is therefore the role and function of such advisors.
The idea of this legal research project is to examine and review both legal regulation and practical application linked to children's right to be heard through public counsel. Therefore, in addition to reviewing and analyzing legal sources, both court practice will be examined and interviews will be conducted. An important part is to interview children about their own experiences of the LVU process and being represented by legal counsel. By deepening the understanding of the legal regulation, the intention is for the research to form the basis for proposals on how the law can and should be reformed to create better conditions for the participation of children in child welfare services. |
Svensson, Ola |
Lund University |
Deviating from the law |
Jurisprudence |
2014 |
Amount granted: SEK 550 000
It is characteristic of Swedish law that there is limited scope for the courts to restrict the scope of a statutory rule. One of the reasons for this is that statutory texts are often of a general nature and that it may be difficult for the legislature to predict in advance which application situations may arise and how they should be regulated. By assuming that there are so-called unspoken exceptions, the courts are thus empowered to make the necessary adjustments. For example, the Supreme Court has in several cases deviated from the letter of the law based on considerations of the purpose of the provision. However, a more precise theory of when courts are entitled to deviate from the wording of the law has not emerged.
In my work, I intend to review a number of statutory rules in the field of contract law and examine the extent to which the courts have tended to restrict the scope of the rules in question and whether any patterns can be discerned. Furthermore, opinions expressed in Swedish doctrine are inventoried and analyzed. Attention is also paid to well-known international theories in this area. An important part of the work is the development of a theory of a rule formulation's lack of finesse. This theory can be used both as an analytical tool for examining existing law and for proposing changes to it as regards the possibility for the courts to deviate from the scope of a statutory rule. |
Maunsbach, Lotta |
Lund University |
Agreement on access to justice |
Jurisprudence |
2014 |
Amount granted: 145 000 SEK
The right to justice is a fundamental right that exists in all democratic states. The starting point is that everyone has the right to have their disputes heard by a court in a procedure that meets certain qualities, a fair trial, and that the State has a responsibility to provide the conditions for such dispute resolution procedures before the courts. However, it is not clear from the right to judicial review whether it also includes a right for the parties to voluntarily waive access to a court and a fair trial with binding effect. It is this latter question that is addressed in this thesis.
The study deals with situations where the parties waive a procedural right in various ways by agreement. It is partly about agreements where the parties completely waive judicial review, and partly about agreements where the parties waive some part of the judicial review. The thesis analyzes whether the agreement entered into in advance is binding when invoked before a court and what procedural legal effects the agreement gives rise to between the parties and in relation to the court.
The starting point is the situation where two commercial parties, before a dispute has arisen, agree by contract to waive the right to judicial review, in whole or in part. Once a dispute arises, one of them no longer wishes to be bound by the contractual arrangements and brings an action before the court in breach of the contract. |
Lagerlöf, Erik |
Harward Law School, USA |
Federalism and mixed agreements |
Jurisprudence |
2014 |
Amount granted: SEK 184 000
From being considered an international organization, a constitutional classification of the EU is today much more difficult, its function and federal structure being unprecedented in the world. With the division of competences, or the division of power to put it differently, between the EU and its Member States, the EU acts externally, internationally, often by concluding so-called "mixed agreements". This is a type of legal instrument whereby the EU and its Member States individually, on their own, express a willingness to be jointly bound by an agreement with one or more third parties. By coming together and jointly assuming the obligations and commitments of the agreement, the EU and its Member States can act as a single entity where the international agreement requires it. Thus, neither the EU nor the Member States could conclude the agreement in question on their own. Examples of these mixed agreements include the agreement concluded with the World Trade Organization (WTO), the UN Convention on the Law of the Sea and a number of trade agreements with countries in, for example, Africa.
The purpose of my future research at Harvard Law School is to build on previous research and study mixed agreements in order to contribute to a clearer legal structure for these agreements. The research will largely be of a comparative nature, where the US and its federal structure will be contrasted with the federalism chosen by the EU and its member states. |
Ågren, Jack |
Stockholm University |
Social adequacy |
Jurisprudence |
2014 |
Amount granted: SEK 813 000
A fundamental task of criminal law is to determine whether an act constitutes a crime. In this assessment, it is essential to distinguish between permissible and impermissible acts. The admissibility of an act may follow from the existence of an express statutory rule setting out the conditions for exemption from liability. But an act may be permissible in the absence of an express statutory basis on the basis of a doctrine of social adequacy.
Despite the importance of social adequacy, legal research in this area is extremely limited. The need for a coherent and in-depth legal research must be described as very great.
The project aims to analyze social adequacy partly from a practical perspective with a focus on investigating issues of identification, systematization, delimitation and scope, and partly from a legal philosophy perspective with an emphasis on investigating issues of a more legal ideological and legal policy nature.
The main purpose of the project is to link legal doctrine, theory and legal policy in a way that can lead to insights and knowledge for legal practitioners and legislators, but also be important for both the internal legal science debate and the general debate on the need and importance of a doctrine of social adequacy. |
Ahlin, Per |
Stockholm University |
International law in Swedish security policy. Part II |
Jurisprudence |
2014 |
Amount granted: SEK 835 000
In my thesis Folkrätten i svensk säkerhetspolitik (1993) I studied how Sweden has used international law in its security policy. The period studied was 1945-1992. Since then, both international law and Swedish security policy have undergone major changes. The neutrality policy has been abandoned, Sweden is a member of the EU, the role of the UN has changed, and new threats to world peace have emerged. There are more examples.
The starting point for the current study, which covers the period 1993-2015, is that Sweden's use of international law in its security policy has changed accordingly. The question is to what extent this change has occurred, why it has occurred and whether the change has had any decisive legal or political consequences. One aim is to find out whether Sweden still uses international law for protection, whether Sweden still has a strong belief in international law and collective security, whether Sweden still tries to limit states' freedom of action by means of legal and political commitments, and whether Sweden still interprets international law strictly when it favors Swedish interests and flexibly when it is considered more appropriate. The study will be divided into five main parts: Neutrality, Membership in the UN, Protection of its own territory, Reduction of external threats and International courts. |
Hilling, Axel |
Lund University |
Interpretation of tax law |
Jurisprudence |
2014 |
Amount granted: 860 000 SEK
Despite the fact that the fundamental principles of fairness and neutrality in taxation have been leading starting points in the legislative work, legal developments have meant that current tax legislation is in many cases perceived as both unfair and non-neutral. This development has motivated new legislation against perceived unfair taxation, as well as an extensive investigation for a new, more neutral corporate tax.
One possible reason for the legal development that has proved contrary to the fundamental principles of tax law, which are clearly stated in the preparatory works, may be the Swedish tradition of interpreting tax law in the light of civil law, which in recent years has also proved to include both international accounting law and financial theory. Through such an interpretation, the law is given its content with reference to non-tax law, extraneous facts and the possibilities of relating to tax law principles in the application of the law are thus limited.
In this research project, the Swedish tax law interpretation tradition is analyzed against the background of accepted legal theory, and in comparison with the Anglo-Saxon and continental European interpretation tradition of tax legislation. The research is important because it presents legal arguments for alternative ways of interpreting tax law, which in Sweden may eventually lead to a legal development that is more compliant in relation to the purpose of the legislation - which would benefit both the legislator and the legal practitioner. |
Vahlne Westerhäll, Lotta |
|
Patients' rights |
Jurisprudence |
2014 |
Amount granted: SEK 90 000
In this research project, two overarching questions will be answered on the basis of three pieces of legislation, namely HSL, PSL and the Patient Act applicable from 2015. The first question concerns whether there is a legal right to become a patient and thus receive care ("get patient status"). The second concerns whether the person who has obtained patient status has any legal rights in this capacity as a patient.
Becoming a patient implies an opportunity to receive treatment and hopefully get well. Most people find it essential to be involved in the provision of health care as part of society's welfare and security benefits. The right to participate in health care can be seen as a central human right.
In Sweden, however, this does not mean that sick people have a legal claim to medical assistance, but only a right to compete for scarce resources. This is developed further in this work. Thus, the issue of the right to become a patient will be analyzed from the perspective of the objectives of health care and the obligations of health care providers, as well as from the perspective of the obligations of health care professionals.
The issue of patient rights relates to the patient's requirements for care and treatment, such as good quality and ensuring patient safety in care, treatment in accordance with science and proven experience, accessibility of care, respect for the patient's autonomy and integrity, courtesy, information and consent. Patient safety issues are of central interest in this context. |
Töllborg, Dennis |
University of Gothenburg GRI |
Legal studies |
Jurisprudence |
2012 |
Amount granted: SEK 400 000
Support for independent research, loyal only to the values that give the university its legitimacy and the society it serves its quality. |
Votinius, Sacharias |
|
State power and sustainability |
Jurisprudence |
2012 |
Amount granted: 27 500 SEK
The question of public liability is of great importance both in principle and in practice, and it has so far received relatively little attention from the scientific community, in Sweden and internationally. The fact that the subject is clearly topical is demonstrated, among other things, by the considerable attention that the issue has repeatedly attracted in the media and in the public debate. The cases that have attracted attention cover a broad spectrum and have concerned, among other things, the public sector's responsibility for incorrect taxation, its responsibility for bullying at school and its responsibility when a municipality has not provided the assistance ordered under the Social Services Act. Recently, cases have also been decided that bring into play the domestic rules on public liability in relation to EU law. The study makes the civil law issue of public liability for damages in relation to individual natural and legal persons the subject of a broader analysis with intellectual and philosophical content. The focus is on the grounds for public liability under civil law, and the central theme is how these grounds have been formed and defended in legal, philosophical and intellectual history. In a historical development perspective, influential legal and philosophical arguments are identified that have been important for the question of the extent of the public's responsibility for its actions in relation to the members of society. |
Svensson, Boel |
Foundation for the Stockholm Prize in Criminology |
Stockholm Prize in Criminology 2013 |
Jurisprudence |
2012 |
Amount granted: SEK 350 000
|
Svensson, Bo |
Foundation for the Stockholm Prize in Criminology |
Grants to the Foundation for the Stockholm Prize in Criminology |
Jurisprudence |
2012 |
Amount granted: SEK 4 000 000
Special grant to the Foundation for the Stockholm Prize in Criminology in memory of Dr. Edvard Söderberg. |
Persson Österman, Roger |
Stockholm University |
Advance ruling in the taxation procedure |
Jurisprudence |
2012 |
Amount granted: SEK 447 500
The tax consequences of civil law transactions with financial implications are difficult to predict. One reason is that tax law is constantly changing and under strong political pressure. The "normal" legal system is not able to provide sufficient predictability, which is why the institution of "advance ruling" has been introduced. It is a form of tax process before a transaction is carried out or a tax return is filed. A taxpayer seeks an advance ruling before the Tax Tribunal. The Swedish Tax Agency is the other party before the Board. The decision given, which states how taxation is to be carried out in the situation described, can be appealed by any party to the Supreme Administrative Court (HFD) without leave to appeal being granted. The characteristics of the institute are regulated in the short law on advance rulings and supplemented by administrative law legislation. The procedural rules are sparsely codified and the practice of the HFD is important for the understanding of the system. In recent years, debate has arisen about the aims and functioning of the Institute. Uncertainty has arisen about what can be the subject of the application as a result of evasions by the HFD. The project primarily aims to systematize and analyze the relevant legal sources to increase knowledge of the nature and meaning of the Institute. The project also aims to determine the purpose and functioning of the Institute and whether there is a need for reform or a need for complementary procedures. |
Sundberg, Jacob W. F. |
Institute for Public & Private Law |
Printing grant for the final volume of the Nordic trial competition Sporrong Lönnrothska Priset. |
Jurisprudence |
2012 |
Amount granted: SEK 75 000
|
Kaldal, Anna |
Stockholm University |
Proof of intent |
Jurisprudence |
2012 |
Amount granted: SEK 2 138 000
When is there an intentional crime and how do the courts achieve a legally sound examination of evidence of intent? This area of law is controversial, partly because of the difficulties in proving a person's intentions, and partly because the assessment includes positions on the limits of human responsibility. Two court cases and a legislative proposal have further highlighted the issue: the court cases have led to a partial reformulation of the doctrine of intent and the disappearance of the possibility for the court to find intent when the offender is voluntarily intoxicated. The bill concerns the reintroduction of a so-called sobriety requirement. Sweden is currently fairly alone in the Western world in having a legal system where children and the mentally ill can commit crimes. A reintroduction of insanity would change that. Against this background, the question arises whether these changes affect the courts' examination of evidence of intent and, if so, how? This is particularly true for crimes where intent is considered particularly difficult to prove, such as murder/attempted murder, rape and receiving stolen goods. A study of how the courts examine evidence of intent in such cases could answer these questions. Since the matter has received attention at the legislative level as well as in practice and legal doctrine, the subject is also highly topical. Moreover, no similar study has previously been carried out in Sweden. |
Olsson, Stefan |
Karlstad University |
The role of accounting in civil and public law |
Jurisprudence |
2012 |
Amount granted: SEK 2 360 000
The intention is to launch two legal research projects linked to an interdisciplinary research group for research on financial reporting, i.e. companies' communication with society in the form of consolidated or annual reports. Society's interest in companies' external reporting has increased in recent years, partly as a result of high-profile accounting scandals such as the Euro, and partly as a result of the international financial crisis and the strain it has placed on financial institutions such as banks and insurance companies. Public and private law standards determine the extent to which companies' accounts provide a reliable picture. But accounting standards also play an important role in the public sector, for example in the monitoring of municipal finances. The application concerns two legal science dissertation projects related to accounting issues. The first project examines the importance of accounting rules for the obligation to liquidate, i.e. dissolve, a limited liability company that lacks sufficient capital. The second project focuses on accounting in the public sector. In municipal accounting, there are accounting recommendations similar to those in the private sector. The purpose of the project is, among other things, to investigate whether the formation of norms and the application of these recommendations are compatible with the requirements of the Swedish Constitution for public activities. |
Bernitz, Ulf |
Stockholm University |
Stockholm-Oxford research collaboration in European law |
Jurisprudence |
2012 |
Amount granted: SEK 500 000
The project focuses on research cooperation with the Faculty of Law in Oxford in the field of European law in a broad sense. The work is based in Sweden and aims to contribute to an increased international impact and a stronger international character of Swedish legal research. The project has three main orientations. The first focuses on EU company law and the Nordic model of corporate governance, particularly the risk of clashes between the EU's plans for detailed regulation and our well-functioning model with strong owners and extensive self-regulation. The second focus is on the civil enforcement of competition law. In view of the EU's plans for more effective rules on damages and rights of action, it is important to present Swedish legal views and experiences. The third direction concerns common European contract law, which is undergoing particularly rapid development in the EU. In this area too, it is important to clarify what Swedish legal concepts and legislation have to offer. Implementation is primarily through the organization of conferences, seminars, etc. in cooperation with the Oxford faculty, which provides an opportunity for Swedish expertise to highlight and develop the situation in Swedish and Nordic law and what it can contribute. This will lead to publications. The activities also include guest lectures and guest researcher visits in cooperation with Oxford. |
Brokelind, Cécile |
Lund University |
The principle of abuse of rights in the EU and Sweden - justice or legal certainty? |
Jurisprudence |
2012 |
Amount granted: 840 000 SEK
The research project concerns comparative tax law, EU law and comparative civil law. The aim of the project is to conduct a comparative analysis of the concept of abuse of rights in EU, Swedish and French law, with an emphasis on the importance of the concept in the context of tax law.The main purpose of tax law rules is to prohibit and punish those who try to evade their tax liability through various schemes. Such schemes can be considered afterwards as an abuse of law and can thus lead to serious consequences for taxpayers, either under the tax crime law or through assessment decisions. The meaning of the concept of abuse is vague and leads to different results which unfortunately cannot be considered predictable. In EU law, there is a general legal principle prohibiting abuse of rights, but there is no comprehensive and unambiguous definition of the concept to guide taxpayers. An additional difficulty is that the concept of abuse of rights does not have the same meaning in all Member States. The question is whether the CJEU's case law on abuse of rights in different legal sectors has an impact on the Swedish legal system. What is abuse of rights? Can the principle be applied in Swedish law, especially in the area of income tax? |
Flodgren, Boel |
Lund University |
Contract law in transition |
Jurisprudence |
2012 |
Amount granted: SEK 1 400 000
It has long been a general perception that Swedish property law, not least contract law, is becoming increasingly fragmented. New types of contracts and contractual solutions are continually emerging and there is a tendency in legal science - by making individual types of contracts the subject of individual investigation - to try to give different types of contracts their own contract law "status", what in legal language is called "sui generis" status, instead of trying to develop "what is common" for different types of contracts within the framework of a common general contract law, where fundamental principles and "general doctrines" are highlighted. The fragmentation and increasing uncertainty about the content of general contract law results in transaction costs that could be avoided if there was greater clarity about the content of the law. The project is limited to general contract law, i.e. in particular to the rules that currently apply to the conclusion of contracts, to the determination of contractual content, to the possibility of keeping the contract alive even in long-term relationships where conditions change and - not least - to how the "general doctrines" of contract law on e.g. duty of loyalty, pre-contractual liability and fairness should be understood in a new era where issues of national and international, public and private and the importance of intangible assets are transforming contract law. |
Svensson, Bo |
The Association for the Stockholm Prize in Criminology |
Criminology Prize |
Jurisprudence |
2011 |
Amount granted: SEK 350 000
For six years in a row, Brå has organized the Stockholm Criminology Symposium, an international conference focusing on the field of criminal policy. For three days, over 500 researchers, practitioners and decision-makers from all over the world come together to learn about the very latest in the field. |
Tjernberg, Mats |
Lund University |
Judging tax right - on principled precedents |
Jurisprudence |
2011 |
Amount awarded: SEK 1 059 137
The project deals with the comprehensiveness, coherence and clarity of the Supreme Administrative Court's (SAC) practice in tax cases, including the application of tax treaties. The aim is to present an updated tax law interpretation methodology. There are examples of HFD decisions that may indicate a lack of coherence in how choices are made between different interpretation objects/sources of law, especially in difficult cases. This creates weak predictability and uncertainty in the application of law. The starting point for the project is that tax law decisions should be created through rational argumentation based on given objects of interpretation and with the support of clearly stated prioritization principles in as uniform a manner as possible, namely according to what Strömholm calls principle-following judging. Leave to appeal is granted in only about 2% of the judgments and decisions appealed from the courts of appeal. In practice, the administrative courts of appeal are the last instance in almost all cases and the role of the Supreme Administrative Court is primarily to set precedents. It is important that the courts of appeal are guided by careful precedent setting by the Supreme Court. This requires that the Supreme Administrative Court gives detailed reasons for its judgments and issues judgments that are coherent with each other. The research will identify and analyze possible incoherence. If there are justified reasons for the lack of coherence, these will be evaluated and the reasons for them weighed against the reasons for principled judging. |
Åslund, Åsa |
Linköping University |
Common law use of other people's land - a comparative study between Sweden and Norway |
Jurisprudence |
2011 |
Amount granted: SEK 1 252 500
How land is used, and what it is used for, are issues of the utmost relevance. In this respect, different interests in society strive in different directions. The basic rules for land use are contained in the German law. This project consists of a comparative legal study of the rules of the right of public access in Sweden and Norway. In Sweden, the right of public access is mentioned in the Instrument of Government and the Environmental Code. It has previously been shown that in the right of public access one can find two different tracks - the everyday benefit track and the recreational track. In a discussion that follows the everyday benefit track, the practitioner of the right of public access has the right to use another's land because she benefits from it in her everyday life. In a discussion that follows the recreational track, the practitioner has the right to use the land because she obtains recreation from the use. In Norway, the right of public access is regulated in the Outdoor Recreation Act. By studying the Norwegian regulation of the right of public use of another's land, knowledge can be achieved that can form the basis for the ongoing discussion of the right of public use in Sweden. An overarching question for the project is whether the everyday benefit track and the recreational track can also be found in Norwegian law. The study aims to provide results that can form the basis for an in-depth discussion of different ways of solving problems that are found in all countries, as well as the ongoing discussion in Sweden about the right of public access and a possible regulation of this. |
Sahlin, Richard |
Örebro University |
The right to work aids for people with disabilities |
Jurisprudence |
2011 |
Amount granted: SEK 2 040 000
The aim of the project is to investigate which criteria are established under current law for the employer and the state through AF and FK to offer work aids to disabled people who are seeking or striving to retain gainful employment. Such work aids are intended both to compensate for the disabled person's reduced ability to work and to adapt the work environment so that it is accessible to him or her. This purpose also includes examining the conditions under which the legal system for work aids promotes the fundamental principle of equal opportunities for work in the sense of actual equality. This principle means that all obstacles should be removed as far as possible so that disabled people can compete on equal terms. A review of the existing legal framework shows that it is scattered, diffuse, incomplete, contradictory and ineffective. The legislator does not define the concepts of disability and work aids, nor does the legislator specify how the state's responsibility for work aids is divided between AF and FK and how these authorities relate to employers. In addition, access to judicial review of decisions on work aids is limited. This shortcoming has resulted in many disabled people being left without work aids, which in turn contributes to unemployment and sick leave. In these circumstances, a fundamental analysis of the regulatory framework is needed, mainly on the basis of guiding legal decisions. |
Sund, Lars-Göran |
Jönköping University |
The family business, divorce and property division rules |
Jurisprudence |
2011 |
Amount granted: SEK 1 517 000
Family businesses are of great importance to Sweden's economy, making up a significant proportion of all associations and existing in all sizes as well as in all sectors. In family businesses, family issues have a major impact on business issues. For example, the owner's family often plays a significant role in day-to-day operations. The family situation is thus closely linked to the business opportunities. At the same time, divorce statistics speak for themselves: about half of all marriages end in divorce. Taken together, the importance of family businesses and the bleakness of divorce statistics represent an important but relatively unexplored problem area. This leads to the question: What is the impact of divorce on family businesses? In the absence of a prenuptial agreement, the shares are included in the division of property upon divorce. This may result in a former spouse divorcing the ownership of the business. If the new owner is instead bought out, this will ultimately entail costs for the company. The project aims to investigate how companies are affected by divorce in the owner's family and how the family handles the process both from a legal and business perspective. A deep understanding of the subject is created through the interdisciplinary approach and empirical research in the form of case studies. The results contribute with new knowledge that can support family business owners and their advisors and provide a basis for future policy measures. |
Sundberg, Jacob W.F. |
Institute for Public & International Law |
Printing contribution to the final report of the Nordic trial competition (Sporrong Lönnrothska Priset XXVIII). |
Jurisprudence |
2011 |
Amount granted: SEK 150 000
The exercise is aimed both at the students who are trained in forensic drama and skill, and at the senior judges from the Nordic Supreme Courts who participate in the assessment panels and who thus have to listen passively to pleadings on the themes of the European Convention on Human Rights for 5-8 hours. In this way, they develop their mastery of the subject area in a far better way than a cursory reading of literature can convey (in addition, the Swedish Supreme Court now has four justices who have participated in the panels). By recruiting presiding judges from the European Court of Justice in Strasbourg, the exercise allows them to fulfill their implicit missionary task while at the same time, in the internal discussions of the judges' panels after each round, they can convey to their senior colleagues in the panel the current view in Strasbourg on the debated issue. |
Lunell, Erika |
Karlstad University |
Overlapping intellectual property rights for design |
Jurisprudence |
2011 |
Amount granted: SEK 550 000
Developments in recent decades have led to a proliferation of different IPRs and a blurring of the boundaries between them. An object can benefit from the protection of several different IPRs at the same time. This is usually referred to as overlapping rights. This provides increased opportunities for the object holder to protect himself against imitations, while at the same time the competitive conditions on the market may be negatively affected. A central question is how to balance the right holder's interest in protection against the consideration of free competition. Designs can typically be protected by several different intellectual property rights: design rights, copyright and trademark rights. One of the objectives of this project is to study the interface between trademark law and design law for the protection of designs in order to identify similarities and differences and to see to what extent they overlap. Trademark law was the first area of intellectual property law to be harmonized in the EU, through the Trademark Directive and the Community Trademark Regulation. More recently, design law has been similarly harmonized through a Design Directive and a Regulation on Community Designs. The provisions and concepts of both the Regulation and the Directive leave considerable room for interpretation. The research project will examine how these concepts and provisions have been interpreted nationally and under EU law, primarily through a study of case law. |
Nästegård, Emil |
Gothenburg School of Economics |
Liability of credit rating agencies |
Jurisprudence |
2011 |
Amount granted: SEK 1 630 000
Credit rating agencies play a central role in the stability and efficiency of global capital markets. Their role is to bridge the information asymmetry between issuers of financial instruments and investors in those instruments. CRAs are considered to have played a significant role in creating the 2007 crisis in the US mortgage market by underestimating the credit risk of subprime mortgages. Furthermore, the institutions are considered to have changed their erroneous credit ratings too late when the crisis was a fact. The institutions are also considered to have contributed to the emergence of other crises, such as the 1997 economic crisis in several Asian countries and the bankruptcy of the US energy company Enron in 2001. Despite the significant impact of credit rating agencies on capital markets, case law shows that courts have been very reluctant to impose liability on credit rating agencies to compensate, for example, investors who have suffered damage as a result of negligent credit ratings. However, there is strong support in the doctrine that CRAs should be subject to liability commensurate with the power they actually exercise in the capital markets. The project raises a number of issues related to the liability of credit rating agencies for negligent credit ratings: adequacy issues, culpability assessment and conflicts of interest. The project covers liability for both contractual and non-contractual damage. |
Olsson, Lena |
Raul Wallenberg Institute for Human Rights. |
Raoul Wallenberg Institute Library: support for the purchase of literature and periodicals |
Jurisprudence |
2011 |
Amount granted: SEK 500 000
The library is one of Europe's leading libraries in the field of international law and human rights. The library at the Raoul Wallenberg Institute has a strong ambition to continue to attract researchers and students around the world who want to deepen their knowledge of human rights in a broad sense. With access to the literature library and its collections, and with the competence that has been built up, research of a high international academic standard is facilitated. |
Josefsson, Henrik |
Uppsala University |
Legal Conditions for a Sustainable Water Management |
Jurisprudence |
2011 |
Amount granted: SEK 120 000
|
Larsson, Per |
Stockholm University |
Whistleblowing and corruption |
Jurisprudence |
2011 |
Amount granted: SEK 380 000
The PhD project studies one of the most effective ways of detecting corruption - whistleblowing. Corruption is difficult to detect because there are often weak incentives for those with knowledge of corruption to alert law enforcement authorities or the media, partly because corruption often does not have a clear target. Those who witness or suspect irregularities take great risks in raising the alarm, and both formal and informal reprisals against those who raise the alarm are common. Workplace culture is often also an obstacle, with dominant workplace norms punishing those who 'blow the whistle' and show 'disloyalty' to management and colleagues. In addition, there are often no clear rules and procedures for reporting irregularities and misconduct. The project takes a holistic approach to the whistleblowing problem and analyzes the historical development and spread of the concept and, not least, its legal significance in international and foreign law. Furthermore, Swedish law is studied in the light of the whistleblowing concept. The study necessarily goes beyond a study of accepted legal concepts such as the right of criticism in labor law or freedom of communication in constitutional law. The thesis thus makes a different cut in the law, illuminating it from a new perspective and exposing new issues that are relevant in our time. |
Lerwall, Lotta |
Uppsala University |
The right to language |
Jurisprudence |
2011 |
Amount granted: SEK 1 297 500
The ability to communicate with others and share their thoughts and ideas is an important part of every person's social life. The ability to communicate is also a prerequisite for a functioning democracy and the rule of law, where everyone's rights and freedoms are protected (irrespective of ethnicity or disability, for example) and people have the opportunity to exercise their rights. Access to language is a prerequisite for participation in society. This project deals with the importance and position of language in Swedish society from a legal perspective. One starting point is that access to language is a question of democracy and the rule of law. The project has three overall objectives. The first purpose is to investigate the right to language education, the second is to investigate the authorities' responsibilities and obligations regarding language in their contacts with individuals, and the third purpose is to investigate whether the regulation is deficient in relation to international commitments regarding the protection of human rights. The point is to identify shortcomings in the regulation in various respects. For example, does the regulation as a whole mean that the position of different groups regarding access to languages differs in legal terms and how are any differences justified? There seems to be a hierarchy between the different languages. Does this hierarchy constitute discrimination? What are the consequences from a democracy and rule of law perspective? |
Helmius, Ingrid |
Uppsala University |
Corruption from a public law perspective |
Jurisprudence |
2011 |
Amount granted: SEK 1 297 500
A fundamental condition for a society to function is that citizens have confidence in the legal system, authorities and elected officials. The project examines what the concept of corruption means in a legal context and how Swedish legislation should best be designed to prevent and prosecute it. When Sweden signed the UN Convention against Corruption in 2005, it was said that the concept of corruption had been virtually unknown in Swedish society for many years. However, the memory is short. Municipal politicians in Motala were convicted in 1998 for fraud and breach of trust, among other things. There were suspicions of bribery in connection with the export of JAS planes to South Africa in the 1990s and Bofors weapons to India in the 1980s. Other forms of abuse of power could be classified as corrupt behavior. An example would be obtaining benefits that a position allows. Corruption can include bypassing apartment queues or obtaining other benefits. The debate following Sahlins' purchase of Toblerone and other items on the government's credit card shows that this is highly undesirable behavior for a politician. The purpose of the project is to identify the system failures and undesirable behaviors that can be said to fall under the concept of corruption and to investigate what the legislation looks like now and what it should look like to best counteract such phenomena. |
Hydén, Håkan |
Lund University |
The relationship between standards and legal rules |
Jurisprudence |
2011 |
Amount granted: SEK 150 000
The relationship between social, economic and other norms and legal norms is an unexplored area. Much is known about social norms and legal rules separately, but not how they relate to each other. This research project aims to remedy this by addressing strategic relations in the relationship between law and society in four subprojects: - Which norms become legal rules and why? The starting point is that law draws the boundaries of social and economic systems while providing instruments for interaction that coordinate behaviors. - Law maintains social and economic norms. Law protects the social and economic norms that primarily govern people's actions. - Law is dependent on professional norms from other disciplines. Legislation governing the public sector is largely based on the norms of the professions involved, educators in the school setting, doctors in the health sector, etc. - The law as the immune system of society. The court has a special task to alleviate the norm conflicts that give rise to symptoms of disease in society when different systems collide with each other, such as in the environmental and consumer area, in working life, etc. The sub-projects are reported continuously and the research project ends with a concluding summary in the form of a monograph, where the most important research results will be presented to an international audience. |
Möller, Mikael |
Uppsala University |
Festschrift to Torgny Håstad |
Jurisprudence |
2010 |
Amount granted: SEK 85 000
|
Rynning, Elisabeth |
Uppsala University |
Medical law - research environment initiative, stage 1 |
Jurisprudence |
2010 |
Amount granted: SEK 3 315 300
|
Waites, Ewa |
Friends of the Rule of Law Foundation |
Series of seminars on legal certainty |
Jurisprudence |
2010 |
Amount granted: SEK 300 000
|
Korling, Fredric |
Stockholm University |
Conflicts of interest in the financial market - legal requirements for managing conflicts of interest |
Jurisprudence |
2010 |
Amount granted: SEK 250 000
|
Lebeck, Carl |
Stockholm University |
Constitutional aspects of international cooperation: UK and US |
Jurisprudence |
2010 |
Amount granted: SEK 194 000
|
Kellgren, Jan |
Linköping University |
Contractual cooperation in the framework of simple companies - a civil and tax law study |
Jurisprudence |
2010 |
Amount granted: SEK 220 000
|
Hydén, Håkan |
Lund University |
Norms, rules and laws. An interdisciplinary conference on the normative anatomy of society. |
Jurisprudence |
2010 |
Amount granted: SEK 245 000
|
Ingvarsson, Torbjörn |
Uppsala University |
Good practice as a regulatory technique |
Jurisprudence |
2010 |
Amount granted: SEK 480 000
|
Janse, Daniel |
Uppsala University |
Self-defense against international terrorism |
Jurisprudence |
2010 |
Amount granted: 130 000 SEK
|
Domeij, Bengt |
Uppsala University |
Post-employment -- trade secrets and non-compete clauses |
Jurisprudence |
2010 |
Amount granted: SEK 720 000
|
Forsman, Maria |
Umeå University |
Completion of the thesis Ingripanden vid föräldrars våld och övergrepp mot barn. A legal science study |
Jurisprudence |
2010 |
Amount granted: SEK 225 000
|
Hanthe, Peter |
Uppsala University |
Mediation - an alternative to review under Chapter 6 of the FB? |
Jurisprudence |
2010 |
Amount granted: SEK 950 000
|
Brokelind, Cecile |
Lund University |
Review of tax law from a legal perspective |
Jurisprudence |
2010 |
Amount granted: SEK 320 000
|
Carlson, Caroline |
Stockholm University |
Examination of evidence in tax litigation - in particular the evaluation of evidence |
Jurisprudence |
2010 |
Amount granted: SEK 950 000
|
Carlsson, Mia |
Stockholm University |
Principal liability - liability for the negligence of others |
Jurisprudence |
2010 |
Amount granted: SEK 250 000
|
Brickman, Annika |
The Association for the Stockholm Prize in Criminology |
Criminology Prize |
Jurisprudence |
2010 |
Amount granted: SEK 350 000
|
Borgström, Katarina Alexius |
|
Children's needs and parents' (in)ability. A study of assessments of care needs in cases of compulsory care of children of mentally retarded parents. |
Jurisprudence |
2010 |
Amount granted: SEK 240 000
|
Persson Österman, Roger |
Stockholm University |
Advance ruling in the taxation procedure |
Jurisprudence |
2013 |
Amount granted: SEK 365 000
The tax consequences of civil law transactions with financial implications are difficult to predict. One reason is that tax law is constantly changing and under strong political pressure. The "normal" legal system is not able to provide sufficient predictability, which is why the institution of "advance ruling" has been introduced. It is a form of tax process before a transaction is carried out or a tax return is filed. A taxpayer seeks an advance ruling before the Tax Tribunal. The Swedish Tax Agency is the other party before the Board. The decision given, which states how taxation is to take place in the situation described, can be appealed by any party to the Supreme Administrative Court (HFD) without leave to appeal being granted. The characteristics of the institution are regulated by the short law on advance ruling and supplemented by administrative law legislation. The procedural rules are sparsely codified and the practice of the HFD is important for the understanding of the system. In recent years, debate has arisen about the aims and functioning of the Institute. Uncertainty has arisen about what can be the subject of the application as a result of evasions by the HFD. The project primarily aims to systematize and analyze the relevant legal sources to increase knowledge of the nature and meaning of the Institute. The project also aims to determine the purpose and functioning of the Institute and whether there is a need for reform or a need for a complementary procedure. |
Waites, Ewa |
Friends of the Rule of Law |
Series of seminars on legal certainty |
Jurisprudence |
2013 |
Amount granted: SEK 375 000
Legal science seminar series with a focus on legal certainty, two seminars per calendar year or one seminar with an in-depth focus on a legal issue. The aim is to highlight various fundamental and pervasive legal security issues in order to highlight and analyze each issue through presentations, debates and dialogues. The aim is to create a mapping of the legal situation and developments in each area in consultation with leading experts and practitioners. The ultimate goal is for the seminars to provide interdisciplinary inspiration and contribute to the development of law and legislation. When the Foundation was established, it was asked to consider a number of problem areas that the founder considered to be particularly important. In addition to these, the Foundation has seen it as urgent to add some current issues with a strong connection to the rule of law in society. About half of the originally listed legal issues have been dealt with in the form of seminars. During the next three-year period, the Foundation plans to deal with the rest of the legal security issues mentioned above, which include, for example, Swedish pre-trial detention conditions, legal uncertainty in cases of sexual offenses, the activities of social welfare boards, the role of lawyers in conflict situations, questions about the loyalty and ethics of various legal professions, and the question of ethics as a special subject in legal education. Other topics may be added which will emerge from the various seminars or from legal developments as such. |
Warnling-Nerep, Wiweka |
Stockholm University |
The multicultural child in the world of school - a child rights study |
Jurisprudence |
2013 |
Amount granted: SEK 874 500
All children starting school in Sweden face a new world with values and traditions that may differ from those of their own home. That this encounter can be disruptive, even an outright culture clash, is particularly evident in the case of children who have immigrated to Sweden themselves or whose parents have done so. Their own traditions may make them reluctant to allow girls to go to school, and participation in gymnastics, swimming lessons, sex education or even music may be unthinkable. Religion may be strongly rooted in the family, with requirements that girls wear a veil, boys wear certain headgear, prayers must be said continuously, certain foods are forbidden, etc. What can the public sector, represented by a municipal school, demand of the child in terms of participation and what can the child in turn demand in terms of special treatment? What is the exercise of one's own - or the parents' - rights and freedoms under the Swedish constitution and the European Convention on Human Rights, and what is instead to be regarded as an unauthorized deviation from the requirements of equal treatment and freedom from discrimination. The problem is exacerbated by the compulsory nature of school education, to which the increasing number of independent schools may be a reaction. In a society increasingly characterized by polyethnicity, these issues must be taken very seriously and there is a great need for research, both legal and interdisciplinary. |
Nordlöf, Kerstin |
Örebro University |
Young offenders with serious mental disorder at the time of the offence |
Jurisprudence |
2013 |
Amount granted: 190 000 SEK
When criminal liability is imposed on a person, the judgment must state how the person's culpability in terms of intent or negligence was established. If the defendant was suffering from a serious mental disorder at the time of the crime, the court has often had to make difficult legal decisions, partly based on expert medical reports. If the defendant was also young, especially at the age of 15, the personal development and experience of the young person may make it even more complicated for the court to assess liability. This problem is partly due to the fact that under Swedish law, criminal liability can be imposed even if the defendant was suffering from a serious mental disorder at the time of the offense. However, intent or negligence on the part of the defendant must always be proven. The project aims to collect and systematize case law regarding how the courts reason when determining criminal liability in cases where the defendant suffered from a serious mental disorder at the time of the offence and was aged 15-21 years. Since these persons are a particularly vulnerable group, the requirement of a fair trial under Article 6 ECHR also gives reason to examine these cases more closely. |
Olsen, Lena |
Uppsala University |
Electronic contracts |
Jurisprudence |
2013 |
Amount granted: SEK 2 315 000
The project concerns electronic contracts. The term is very common today but is used in different senses. It can mean, for example, that 1/ the contract has been concluded electronically, 2/ the main performance is digital in nature, 3/ the main performance is transmitted electronically, 4/ the payment is made using modern payment methods such as smart phones, 5/ the contract falls under one of the laws on electronic communications, electronic commerce or the Distance and Doorstep Selling Act in particular. For a contract to be truly electronic, one or more criteria may need to be met. The project builds on a 2013 'pre-study' - Communication Law in the Electronic Media Landscape - which was produced by a group of academics, judges and practitioners with the applicant as co-author, on property law and consumer protection, and editor. The book uses a communication perspective, which means that the relevant legal material is systematized on the general idea that the sender transmits a message to the receiver via some form of medium. This basic model is intended to be used also in the context of the current project and the hypothesis is that the legislator is most interested in achieving effective communication as a whole. The project will result in a book. However, a sub-project on modern forms of payment is more suitable for a doctoral thesis. |
Olsson, Katarina |
Lund University |
Can a trust be trusted? A study of the trust institution |
Jurisprudence |
2013 |
Amount granted: SEK 1 045 000
The project deals with the legal figure of the trust, which is very common in the Anglo-Saxon legal system. Even in countries with a civil law tradition, including Sweden, the trust is becoming increasingly common. This is of course related to the fact that Swedes and Swedish interests are increasingly cross-border. We own property abroad, we live abroad, we have different types of relationships with people and property in other countries. But what exactly is a trust and how does it work from a Swedish perspective? The overall purpose of the project is to study the legal institution of the trust in more detail to clarify the structure of the trust, how it works and what legal effects follow from a trust. The project also aims to study which equivalents to the trust exist in Sweden and finally to examine what a trust-like figure would look like if it were incorporated into Swedish law. Often the word trust is translated with the Swedish word stiftelse and it is thought that the trust functions in the same way as a stiftelse. This may be the case, but as a rule it is not. This creates uncertainty, not least in legal contexts. The starting point for the project is therefore that increased knowledge is required, both in the legal community and in society at large. The project will be of great importance as an explanatory model for what a trust is, how it is used and how it should be handled when it occurs in Sweden or within the framework of Swedish interests. |
Kulin-Olsson, Karin |
Örebro University |
Development and future shape of inheritance law |
Jurisprudence |
2013 |
Amount granted: 190 000 SEK
Who is considered an heir and how the estate is distributed affects most people at some point in their lives. Modern inheritance law is largely based on the 1928 Inheritance Act. There are also current rules that are even older. This means that inheritance law is based on a different social model than today and that later modern rules have been added to a very old structure. The rules of inheritance law are still based on a principle of affinity based on blood ties or a family based on marriage. Today there are many cohabitation constellations which mean that the concept of the family can no longer be regarded as homogeneous and clear. This has resulted in ambiguities and unpredictable consequences for the parties involved, such as divorced people indirectly inheriting each other. Societal changes have also affected the perception of protection value and fairness. The surviving spouse's right of inheritance means that breast heirs are treated differently and joint children may even be deprived of an inheritance. Inheritance law is based on ideas from a different social structure than the one we have today and is an unexplored area of law in modern times. New knowledge is added by highlighting the law of succession from a historical, present and future perspective in order to highlight specific problems and discuss possible future solutions. |
Lernestedt, Claes |
Uppsala University |
Emergency response |
Jurisprudence |
2013 |
Amount granted: SEK 1 252 500
The right to self-defence - which includes a right for the individual to use violence when exposed to certain types of attacks, intrusions and so on - is regulated in the Swedish Criminal Code (BrB) 24:1. This possibility of exercising justified violence, where the consequence of the practitioner staying within the framework of what is permitted is that he or she is freed from responsibility for what would otherwise have been a criminal act, is important to study in more detail: the right to self-defence constitutes an explicit exception to the state monopoly on violence, which is otherwise considered to be a central part of the social structure. There is a need to study the regulation of self-defense both in terms of criminal law doctrine (in order to find out what the current law is, despite the fact that objections to self-defense are very frequent, there are no major such studies) and ideologically. The project addresses both of these aspects. |
Lindholm, Johan |
Umeå University |
Case law as a source of law |
Jurisprudence |
2013 |
Amount granted: SEK 1 415 000
In legal science, it is generally known that applicable legal rules are found in legal sources, a vaguely defined circle of authoritative sources of information, and that case law is one of these. However, no clear answer as to how and to what extent case law functions as a source of law in the Swedish legal system is available, and can hardly be achieved through traditional legal science methods alone. By analyzing an extensive number of decisions by Swedish courts over a long period of time, the project aims to empirically establish the importance of case law as a source of law. Traditional legal science methods are supplemented with statistics and network analysis to answer questions such as which decisions become precedents, in which areas of law is case law particularly important as a source of law, how does the case law of different instances affect each other and how has this changed over time. |
Kellgren, Jan |
Linköping University of Technology |
Events after the end of the reporting period - accounting and taxation |
Jurisprudence |
2013 |
Amount granted: SEK 900 000
Many items in the external accounts and in the tax return (especially for business income) require valuation judgments about the state of the business at the end of the reporting period. This may relate, for example, to the intention of a holding, the value of an asset or the probability of a future event. However, events or other new information may occur after the end of the reporting period that shed new light on the entity's situation at the end of the reporting period. Such events are in fact very common. Nevertheless, the legal situation is to a large extent unclear regarding the relevance of events after the end of the reporting period for external accounting and income taxation. The aim of this project is to use legal and business research methods to bring this issue to life and shed light on it. |
Hammarén, Anna |
University West |
Photographs in the tension between copyright and freedom of expression |
Jurisprudence |
2013 |
Amount granted: SEK 856 000
We increasingly use photographs to communicate. Digital photos are very easy to produce; most people have access to a digital camera on their mobile phone or laptop. The digitization of communication channels has led to increased opportunities for individuals, interest groups and traditional media to easily publish and share photos. In parallel with the increased use of photos, there is an increased interest in being able to critically examine them and to use someone else's photo without their permission. The scope of copyright law for critical examination of photographs without the author's permission - an interest in freedom of expression - is limited and digital images are excluded in essential respects. This situation is unsatisfactory from a freedom of expression perspective. The purpose of this project is to critically examine whether an appropriate balance is maintained between copyright and freedom of expression in relation to photographs and to propose appropriate solutions, if necessary. The issue will also be considered from an EU and Convention perspective. |
Johnsson, Christina |
The Raoul Wallenberg Institute for Human Rights |
Acquisition of information to support research in the field of human rights |
Jurisprudence |
2013 |
Amount granted: SEK 1 500 000
The Raoul Wallenberg Institute Research Library is the primary national information resource for researchers in the field of human rights. This applies to researchers in the scientific areas that touch the field: law, political science and other social sciences, medicine, technology, biology, language and history. The project aims to support the Raoul Wallenberg Institute's library and provide the opportunity to purchase current and relevant literature. This will enable the library to continue to be a leading resource in the field. It is important that the library can maintain its position as a leading research library in Sweden, the Nordic countries and Europe, so that it thereby contributes to being a meeting place for researchers, a node for research in human rights and a catalyst for qualitative research results in the field. |
Abelin, Matthias |
|
Social cases and the Swedish legal culture |
Jurisprudence |
2013 |
Amount granted: SEK 1 563 000
Since the 1930s, there has been a mixed picture of Swedish legal culture. Sweden has either been described as a world-leading liberal rule of law or as a remnant of a pre-modern and absolutist system. The question of the split image of Sweden, on this point, has become more and more important for Swedish social research and debate since the 1980s, without any really decisive research. The central question seems to be how judicial review of administrative decisions has worked for politically sensitive social cases. Critical jurists have long described the Swedish administrative courts as bureaucratized and loyal to the government in this area. There is only one major study in legal research that has taken a closer look at this, and it has only studied judgments, not all the documents in the cases. The conclusion has nevertheless been that the administrative courts seem to be almost entirely on the side of the authorities. More in-depth studies are needed to address this issue, trying to determine exactly how the courts have ruled, and complementing the legal method with a social anthropological approach. This research project will examine sentencing in a large number of social cases (the target groups suspension from the job and development guarantee, sickness benefit and sickness compensation) that have passed through the administrative court in Stockholm. It includes case studies and an examination of how the media has dealt with legal issues. |
Bengtzén, Martin |
(Oxford University, England) |
Legal economic analysis of disclosure by stock market companies |
Jurisprudence |
2013 |
Amount granted: SEK 1 360 000
In my research project, I aim to methodically examine European and American regulation of continuous disclosure by stock market companies. The regulation of disclosure by stock market companies is a topic that often undergoes changes in response to events in the world, and the recent global financial crisis has led to new disclosure rules in both the EU and the US. First, I will study disclosure from a policy perspective and try to answer questions such as how much information we should require firms to disclose and how we balance such requirements with firms' need for confidentiality, to what extent a voluntary disclosure regime could be effective, how disclosure contributes to the efficiency of financial markets and to what extent disclosure requirements can be allowed to vary across firms. Subsequently, I will identify the current law on continuous disclosure by listed companies at EU level, in selected European jurisdictions, and in the US, in order to analyze the impact of these rules. In doing so, I will examine how different motivations for regulation have affected the practical application of the law, the evidentiary and other criteria for liability, the penalties for inaccurate, misleading or late disclosure, and the extent to which regulatory and administrative oversight complements civil law approaches. |