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Denna uppsats behandlar rekvisitet ”konstlat upplägg” i 24 kap. 19 a § andra stycket inkomstskattelagen. Rekvisitet infördes genom Proposition 2025/26:20 som en del av anpassningen av de svenska riktade ränteavdragsbegränsningsreglerna till EU-rätten. Syftet med uppsatsen är att analysera hur rekvisitet bör förstås och tillämpas i ljuset av EU-rättens krav på proportionalitet, rättssäkerhet och föThis thesis examines the criterion “artificial arrangement” in Chapter 24, Section 19 a, second paragraph of the Swedish Income Tax Act. The criterion was introduced through Government Bill 2025/26:20 as part of the adjustment of the Swedish targeted interest deduction limitation rules to EU law. The thesis analyses how the criterion should be understood and applied in light of the EU law requirem

Sedan folkmord etablerades som ett brott inom internationell rätt, för närmare åttio år sedan, har antalet moraliska och mänskliga grymheter som rättsligt och juridiskt klassificerats som folkmord varit få. Det beror inte på bristen på försök att få händelser erkända som sådana, men det har oftast skett till bristande framgång. Genom vilka grupper som omfattas av skyddet, handlingarna som förbjudsSince the inception of genocide as a crime under international law, nearly eighty years ago, the number of atrocities that have been legally and judicially designated as genocides are few. This is not for lack of effort to have tragedies classified as such, but with limited success. From the protected groups to the prohibited acts to the stringent intent requirement, genocide has acquired a veneer

DAC7-direktivet utgör en ändring av rådets direktiv 2011/16/EU om admi-nistrativt samarbete i fråga om beskattning och trädde i kraft den 1 januari 2023. Det övergripande syftet med DAC-direktiven i allmänhet är att bekämpa skattebedrägeri och skatteundandraganden samt att säkerställa en rättvis be-skattning inom unionen. DAC7-direktivet fokuserar på berörda verksamheter som bedrivs av säljare viThe DAC7-Directive constitutes an amendment to Council Directive 2011/16/EU on administrative cooperation in the field of taxation and entered into force on 1 January 2023. The overarching purpose of the DAC directives in general is to combat tax fraud and tax evasion, as well as to ensure fair taxation within the Union. The DAC7-Directive focuses on relevant activities carried out by sellers thro

This study examines how migration is framed and understood in South Africa’s migration policy, in the White Paper on Citizenship, Immigration, and Refugee Protection: Towards a Complete Overhaul of the Migration System in South Africa (2024). The White Paper has drawn heavy criticism from civil society organizations and legal experts. The criticism centers on the policy being seen as badly conceiv

Over the last decades, there has been an upflow of community-led initiatives working towards an environmentally and socially sustainable future (Revell & Henderson 2019, p. 967). In the food domain, local communities have established community gardens, food cooperatives and community-supported agricultural schemes (Celata & Coletti 2019, p. 984). However, previous research shows that in co

Under hösten år 2025 blev frågan kring strypvåld och strypsex uppmärksammad. Rättsmedicinalverket anordnade en konferens som belyste ämnet, där det bland annat lyftes hur svensk lag bedömer strypvåld, att Åklagarmyndigheten har kunnat se en ökning av strypning gällande sexuella övergrepp och brott i nära relation, samt att strypvåld kan leda till död även om inga synliga skador har påträffats. En During the autumn of 2025, strangulation, especially regarding sexual contexts, became a large focus for many. The Swedish National Board of Forensic Medicine arranged a conference, where the topic was treated and, among other things, the question of how Swedish law handles strangulation was raised, the Swedish Prosecution Authority informed that strangulation in cases of sexual assault and domest

Den 19 februari 2026 presenterade 2025 års förverkandeutredning (Förverkandeutredningen) sitt betänkande. Förverkandeutredningen fick sitt uppdrag av regeringen bland annat till följd av utveckling på unionsnivå. Förslagen är också en del av en större och längre trend som handlar om att fokusera på de ekonomiska drivkrafterna bakom den organiserade och ekonomiska brottsligheten. Bland förslagen iOn 19 February 2026, the 2025 Confiscation Inquiry (the Confiscation In-quiry) presented its report. The Confiscation Inquiry was commissioned by the Government partly due to developments at the EU level. The proposals in the report are also part of a broader and longer-term trend towards targeting the economic drivers behind organised and economic crime. Among the proposals in the report is one

This study examines whether Ibadi principles can be identified in Oman's diplomatic behavior in two cases: the US-Iran nuclear negotiations leading to the Joint Comprehensive Plan of Action (JCPOA) and the Yemeni civil war. Drawing on constructivist theory, the analysis operationalizes three principles derived from the literature on Ibadism and Omani diplomacy: neutrality, consensus-seeking, a

This thesis examines the Netherlands as a deviant case in the cooperation networks of the Council of the European Union. Drawing on seven waves of the Negotiations in the Council of the European Union dataset (2003-2021), it documents a trajectory more complex than the existing literature recognizes: a positive size-adjusted residual (overperformance) in every wave combined with a sustained declin

Aktieägaravtal utgör ett vanligt styrinstrument inom aktiebolagsrätten. En vanlig variant är röstbindningsavtal som föreskriver hur avtalsparterna ska rösta vid bolagsstämman. I aktiebolag förekommer ofta olika aktieägargrupper, och av förarbetena att döma ska aktiebolagslagen tillgodose en ”balans” mellan olika aktieägarintressen. Mot denna bakgrund framstår röstbindnings- avtal som en intressantThe shareholders’ agreement serves as a fundamental governance instrument in company law. A common form is the voting agreement, which regulates how the parties vote at the general meeting. Companies often consist of different shareholder groups, and the preparatory works indicate that the Swedish Companies Act is intended to maintain a "balance" between different shareholder interests.

In recent years, affective polarization has become an increasingly prominent topic in political science research due to growing interest in the emotional dimensions of political division and their implications for democracies. Affective polarization refers to a form of political polarization, where individuals feel positively toward their own political group and negatively toward the opposing poli

On the EU’s path towards climate neutrality in 2050, green hydrogen has emerged as a crucial energy carrier to support decarbonization. Despite growing academic attention, there is a lack of literature critically engaging with green hydrogen projects from a postcolonial perspective. Focusing on renewable energy as an external dimension of the Green Deal, this thesis asks: How does the EU-Morocco ‘

Although Cyprus and Spain initially emerged as the strongest opponents of engaging with Kosovo, driven by fears over the implications for their independence movements, their practices have since unexpectedly diverged. Therefore, the following research question is posed: What factors explain the differences in Cyprus's and Spain's engagement with Kosovo since its declaration of independence

This thesis examines how conduct generated through corporate organisational structures may be translated into individual criminal responsibility under the Rome Statute of the International Criminal Court. It focuses on aiding, abetting or otherwise assisting the commission or attempted commission of international crimes under Article 25(3)(c). The question is how corporate involvement in internati

Även om det internationella straffrättssystemet vilar på ett grundläggande uppdrag att sätta stopp för straffriheten för de allvarligaste brotten, är det rättsliga ramverket för den Internationella brottsmålsdomstolen (ICC) fortfarande strikt begränsat till åtal mot fysiska personer enligt artikel 25. Samtidigt har multinationella företag i allt högre grad blivit föremål för nationella åtal för siWhile the international criminal justice system is anchored in a foundational mandate to end impunity for the most serious crimes, the statutory framework of the International Criminal Court (ICC) remains strictly limited to the prosecution of natural persons under Article 25. At the same time, multinational corporations have increasingly been subject to domestic prosecutions for their role in int

Den kriminalpolitiska debatten har under de senaste åren till stor del handlat om de unga lagöverträdarna. Barn under 15 år utnyttjas av den organiserade brottsligheten till att begå grova brott till följd av deras särbehandling inom straffrätten. Dessa barn har ännu inte uppnått straffbarhetsåldern men kan likväl begå brott i juridisk mening enligt svensk rätt. Sedan år 1964 har det funnits en möThe debate on criminal policy has in recent years largely been about young offenders. Children under the age of 15 are exploited by organised crime in order to commit serious crimes as a result of childrens special treatment in criminal law. These children have not yet reached the age of criminal responsibility but can still commit crimes in the legal sense according to Swedish law. Since 1964, th

This research analyses how the European Commission uses 13 press releases and political guidelines as institutional instruments to advocate its own agenda, presenting itself as a rational actor that uses different powers to achieve its political goals and enhance its own actorness. The transition from technocratic rhetoric demonstrates that enlargement is no longer seen merely as a technical proce

Who decides how many fish may be caught in European waters, and on what legal basis? These questions lie at the heart of the Common Fisheries Policy (CFP), the framework through which the European Union exercises its exclusive competence over the exploitation and conservation of marine biological resources. Its governance is structured around two distinct legal bases in Arti-cle 43 TFEU: Article 4

Globalized economics have resulted in intricate global value chains carrying systemic risks of adverse human rights impacts. To address this, the EU adopted the Corporate Sustainability Due Diligence Directive (CSDDD) in June 2024, establishing mandatory human rights due diligence for covered companies. However, following a regulatory simplification agenda aimed at reducing corporate administrativ

Uppsatsen syftar till att undersöka hur miljöförsvarare kan skyddas inom EUrätten i utövandet av civil olydnad. Syftet baseras till stor del på- och inspireras av Guidelines on Peaceful Environmental Protest and Civil Disobedience som Specialrapportören för miljöförsvarare under Århuskonventionens nyligen har publicerat. Vidare bygger uppsatsen på ett antal internationella konventioner för att undThis graduate thesis aims to examine possible avenues for protection for environmental defenders exercising civil disobedience within the EU legal framework. The aim is based on and inspired by the Guidelines on Peaceful Environmental Protest and Civil Disobedience published in 2025 by the Special Rapporteur on Environmental Defenders under the Aarhus Convention. Further, the graduate thesis buil