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Tidpunkten för fordrans uppkomst kan få betydelse i flera olika sammanhang, både inom och utanför insolvensrättens område. Till exempel är det möjligt att gränsdragningen mellan konkurs- och massafordringar ska behandlas som en uppkomstsfråga, och att således endast fordringar som har uppstått efter kon-kursbeslutet kan definieras som massafordringar. Syftet med uppsatsen är därför att undersöka hThe time at which a claim arises may be important in several different con-texts, both within and outside the field of insolvency law. One such context is the distinction between the different types of claims that may occur in a bankruptcy, namely claims that are included in the bankruptcy and the claims for which the bankruptcy estate is liable. It is possible that the distinction should be treat

Uppsatsen behandlar beskattning av andelar hos dödsbon och dess delägare utifrån hur andelsägande genom dödsbon i olika konstellationer påverkar upp-fyllandet av fåmansföretagsdefinitionen och andelarnas eventuella kvalifikat-ion. Detta sker utifrån rättsdogmatisk- och rättsanalytisk metod. Fåmansföretagsreglerna är primärt utformade för att hantera situationen när en fysisk personers tillgodogörThe purpose of this thesis is to examine how shareholdings owned by a de-ceased person’s estate are taxed, and to what extent its beneficiaries and lega-tees affects the classification of the company as a close company or not, and whether the shares qualify as “qualified shares”. The Swedish close company regulations primarily focus on taxation of the shareholders. However, when such a shareholde

The thesis examines how the American Recovery and Reinvestment Act (ARRA) was legitimised during the 111th U.S. Congress. Although ARRA was introduced as a response to the f inancial crisis with the aim of supporting those most affected, scholarship has shown that its benefits were distributed unevenly. Using critical discourse analysis the thesis analyses congressional hearings and house floor de

The 2020 presidential election in the United States received extensive attention worldwide. In particular, Republican presidential candidate and incumbent president Donald Trump was in the spotlight. His campaign was characterized by populist rhetoric, attacks on political opponents, and repeated claims of election fraud. On January 6, 2021, Trump supporters, many of them affiliated with the Chris

Uppsatsen analyserar lagförslaget om särskilda provokativa åtgärder och för-slaget om ändring i LUL som aktualiserar åtgärderna för barn under 15 år i SOU 2025:109. Förslagen analyseras mot barns rättigheter enligt barnkon-ventionen. De centrala artiklarna i barnkonventionen är 3.1, 16, 19, 33, 36 och 40. Syftet är att undersöka lagförslagens förenlighet med barnkonventionen ur ett barnrättsperspThis thesis analyses the legislative proposal on a new act regarding special provocative measures and the proposed legislative change in the act concern-ing specific provisions on young offenders (LUL), which makes such pro-vocative measures applicable to children under 15 years of age, in the official report SOU 2025:109. The proposals are analysed against children’s rights under the Convention o

Increasing cross-Atlantic tensions have raised concerns that the United States may leverage European digital dependencies for political gain. This has made the EU’s dependence on US cloud providers increasingly politically salient, as cloud infrastructure forms a central part of the European digital economy and may create vulnerabilities to geopolitical coercion. This thesis examines how the EU ba

Historiskt har barnets rättsliga ställning haft en begränsad synlighet i den mening att barn huvudsakligen betraktats som en del av familjerätten och underställda föräldrarnas ansvar, snarare än som självständiga rättssubjekt. Under senare tid har detta synsätt förändrats, inte minst till följd av barnkonventionens tillkomst och den efterföljande ratificeringen i olika länder, vilket har bidragit Historically, the legal status of children has had limited visibility in the sense that children have primarily been regarded as part of family law and as subordinate to parental responsibility, rather than as independent legal subjects. In recent times, this approach has changed, not least due to the adoption of the convention on the Rights of the Child and its subsequent ratification in various

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