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The exhaustion doctrine (also known in some jurisdictions as the ''first sale doctrine See U.S. Copyright Code Section 109(a)'') is one of the basic rules of intellectual property (IP) system, and is applied to many IP rights, from copyright to trademark. The term ''exhaustion'' or ''first sale'' describes the concept of this rule, where, after the &
Since the accomplishment of the first conventional securitisation transaction in the beginning of the 1980's, both conventional- and synthetic securitisation have played an important role in corporate finance and risk management. Banks and corporations have used these advanced financial instruments to, for example, obtain new funding for big investments, improve balance sheet characteristics a
Med verkan från den 12 februari 2009 har Sverige regler som begränsar lånemöjligheterna från utländska företag. Lagstiftningen trädde formellt i kraft den förste januari 2010 och har införts till följd av att Skatteverket uppmärksammat en ökad aktivitet av skatteplanering innefattande utländska holdingbolag. Ägarledda svenska företag överlät sin verksamhet till ett egenkontrollerat utländskt holdiWith effect from 12 February 2010, Sweden has adopted rules which limit the right to accept loans from foreign companies. The legislation took formal affect 1 January 2010 and were in forced due to an inquiry made by the Swedish Tax Agency (Sv. Skatteverket), which highlighted an increasing activity of tax avoidance schemes through foreign holding companies. Management owned Swedish companies tran
I vårt samhälle har produkters utseende och design kommit att bli allt mer viktigt. I takt med denna utveckling har också värdet på design ökat och behovet av skydd för design blivit större. Idag kan industridesign skyddas genom en rad lagar och förordningar på immaterialrättens område. Det skydd som lagstiftaren primärt avsett för formgivning och design är dock det mönsterrättsliga skyddet. I denIn the society we live in today the design of products has become more and more important. This development has resulted in an increased value for good design and the need for protection of design is now even more important than before. Industrial design can nowadays be protected through several types of legislation providing intellectual property rights. The type of protection that the legislator
I den svenska brottmålsprocessen intar målsäganden en förhållandevis stark ställning. Målsäganden har, under ett antal i lagen stadgade förutsättningar, rätt till ett processrättsligt deltagande i brottmålsprocessen. Genom en subsidiär åtalsrätt har målsäganden tillerkänts en rätt att föra enskilt åtal när åklagaren beslutar att inte väcka allmänt åtal. För ett begränsat antal brott har målsägandeIn the Swedish criminal process the plaintiff possess a fairly strong position. From a number of statutory prerequisites the plaintiff has the right to participate in the criminal procedural process. Through a subsidiary indictment right, the plaintiff has the possibility to single handedly continue the procedure even though the prosecutor has chosen not to go on with the prosecution. In a few cri
Ränteavdragsreglerna har alltsedan de infördes år 2009 varit föremål för kritik, exempelvis vad gäller deras förenlighet med de i FEUF fastslagna fria rörligheterna. Trots att HFD har konstaterat att ränteavdragsreglerna är förenliga med de fria rörligheterna kvarstår kritiken. Reglernas syfte är att skydda den svenska bolagsskattebasen genom att begränsa den generella avdragsrätten för ränteutgifEver since the rules limiting the deductibility of interest expenses for intra-group loans (the interest deduction rules) were first adopted in 2009, they have been subject to criticism, for example concerning their consistency with the four freedoms of the Treaty on the Functioning of the European Union. Even though the matter has been settled by the Supreme Administrative Court the criticism sti
Sammanfattning Skatteverket kan företa revisioner hos i huvudsak bokföringsskyldiga skattskyldiga, i regel näringsidkare, för att granska riktigheten av de uppgifter som lämnats till Skatteverket i deklarationer och kontrolluppgifter. Vid dessa revisioner granskas den skattskyldiges bokföring och andra underlag för att stämmas av mot de uppgifter som lämnats till Skatteverket. Skatteverket kan äSummary The Swedish Tax Agency is authorized to carry out audits, mainly with accountable taxable’s, normally corporations, in order to scrutinize the accuracy of the information that has been submitted to the Swedish Tax Agency through income tax returns and statements of earnings. In such audits the taxable’s accounting and other materials are compared against the information that has been submi
Abstract Agricultural intensification is causing a worldwide loss in biodiversity, and organic farming has been proposed as a valid method for preserving it. Studies have shown that organic farming increases species abundances, however the taxonomic breadth of communities may be an additional important biodiversity measure which is not affected by study intensity or sample size. The aim of this s
En medlemsstats nationella inkomstskatteregel som hindrar eller inskränker EUF-fördragets bestämmelser om fri rörlighet kan anses vara rättfärdigad om den uppfyller vissa kriterier. Det centrala i denna uppsats är den bedömning som EU-domstolen gör för att avgöra huruvida regeln är rättfärdigad eller ej. Detta innebär att uppsatsen innehåller en redogörelse för det så kallade rule of reason-testetA member state’s national income tax legislation, which prevents or restricts the provisions on free movement in the Treaty of the Functioning of the European Union, can be justified if it meets certain criteria. The essence of this thesis is the assessment made by the European Court of Justice (the Court) to determine whether the legislation is justified or not. This means that this thesis contai
Sweden has a vision of building a sustainable society. To reach this vision a number of goals, such as transportation political goals, regional goals and environmental goals, have been set. One way to reach the aforementioned transportation political goals for a good and safe traffic environment is to increase the use of public transport and thereby reduce the need for people to use their car. Com
Arbetet behandlar digitala produkters rättsliga ställning; närmare bestämt huruvida dessa produkter ska klassificeras som tillhandahållande av tjänster, eller som köp av varor. Med begreppet digitala produkter ska förstås datorprogram, musikfiler, videofilmer, bildfiler, e-böcker, applikationer, datorspel, mm. Fokus kommer att ligga på konsumenternas rättsställning vid förvärv av de digitala produThis essay discusses digital content and their judicial status; especially the issue concerning the classification of digital content as either sales contracts or service contracts. The term digital content is to be understood as computer programs, applications, games, music, videos or texts. This essay will mainly focus on consumers and their rights when purchasing digital content which are not s
I Sverige drabbas omkring 300 barn av cancer varje år och majoriteten av dem är bara fyra-fem år gamla när de får sin diagnos. Omkring två tredjedelar av barncancerdiagnoserna utgörs av leukemier, lymfom och hjärntumörer, medan den sista tredjedelen är olika solida tumörformer som njurtumörer och nervvävnadstumörer i buken. Cancersjukvårdens utveckling under de senaste årtiondena har medfört en avPurpose: The purpose of this study was to evaluate the impact of including PET (Positron Emission Tomography) in the process of pediatric radiation therapy planning. The aim was to study the effect on target volumes and how this in turn affects the resulting treatment plans. This study also aims to compare the estimated risks of various long-term complications and how the use of PET influences the
Introduction: Non-invasive imaging of human articular cartilage is an important tool in understanding, and thus allowing the development of effective treatments for, osteoarthritis; a disease responsible of impaired movement of millions of otherwise healthy individuals. Glycosaminoglycans (GAG) have been attributed with important biomechanical properties, vital for the function of the articular ca
Populärvetenskaplig sammanfattning: Under alla tider har planeten Jorden genomgått en naturlig klimat variation. Utöver denna naturliga variation i klimatet, så har människan, under det senaste århundradet, medverkat till en ökning av växthusgaser i atmosfären. Detta kan innebära att växthuseffekten intensifieras och Jorden bli utsatt för onaturliga temperaturökningar. Koldioxid (CO2), från bland In the context of climate change, it is important to understand how the terrestrial carbon cycle is interacting with the anthropogenic increase in atmospheric carbon dioxide (CO2) concentration. Boreal and subarctic regions in the northern hemisphere are great carbon pools, as well as they are subject to predicted warming. These facts place them in the absolute frontline of ecosystems that are to
Antidumping measures imposed by a member of the World Trade Organization are authorized under the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 (the AD Agreement). The AD Agreement establishes substantive requirements that must be satisfied in order to impose an antidumping measure. The legal basis for antidumping in primary EC law is Article 133 of t
In 1998 the UK received a new competition legislation, the Competition Act 1998. The Act contains two prohibitions, the Chapter I and the Chapter II prohibitions, which are modelled on Articles 81 and 82 of the EC Treaty. The Act also contains a very important provision in section 60, which declares that the new Act shall be interpreted in an EC harmonious manner. This essay examines section 60 in
The parol evidence rule is an integral doctrine of the common law contract jurisprudence. The rule was established in the 17th century English common law and has since spread amongst most of the common law jurisdictions. When the rule was first established it had a rather straightforward substantive character which forbid contracting parties who had reduced their agreement to a written instrument
Det finns inga internationella åtaganden som innebär en skyldighet för Sverige att ge parter i tvistemål tillgång till en prövning av en andra instans. Dock ska parter enligt Europakonventionen om skydd för de mänskliga rättigheterna och de grundläggande friheterna tillförsäkras en rätt till domstolsprövning och en rättssäker process. En möjlighet till överprövning av den första instansens avgöranEven though the definition of legal certainty is controversial, it may be considered generally accepted that the substantive aspect of legal certainty requires that judicial decisions are substantially right. It is also quite clear that the formal aspect of legal certainty includes a requirement of predictability concerning judicial decision making. Sweden has no enforceable international obliga
I avtalsrätten utgörs en central princip av pacta sunt servanda – löften ska hållas. Denna princip, som på ytan kanske inte ser ut att innebära några svårigheter, kan leda till bekymmer sett inom ramen för användandet av letter of intent respektive letter of comfort. I det moderna näringslivet har ett flertal sätt att sluta kommersiella avtal vuxit fram och lett till att avtalslagens anbud-accepOne fundamental principle within the field of contract law is pacta sunt servanda - agreements must be kept. This principle, which on the surface might not seem very complicated, may cause problems when applied on the use of letter of intent and letter of comfort. In the modern business world several ways of entering commercial contracts have arisen, causing the offer-and-acceptance-model provide
Bolivia, a country located in the center of South America, has in the west part an Andean region, where the Poopó Lake is located. The area has many mineral resources, and thus since thousands of years,mining activity has had a large importance; however, mainly since colonial times, the extraction of these resources has been indiscriminate and the region of the Poopó Lake, has suffered the consequ
