Browsing Law Department (LA/JUR) by Year Published
Now showing items 1-16 of 16
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I et internationalt og komparativt perspektivSchmidt, Peter Koerver (Frederiksberg, 2013)[More information][Less information]
Abstract: Emnet for denne afhandling er dansk skatteretlig CFC-lovgivning. Denne form for lovgivning går kort fortalt ud på, at aktionæren i et selskab under særlige omstændigheder skal medregne en andel af selskabets indkomst til sin egen skattepligtige indkomst, selvom selskabet ikke har udloddet udbytte til aktionæren. I international sammenhæng er CFC en forkortelse for Controlled Foreign Corporation (eller Company), og som forkortelsen antyder, finder sådanne regler normalt kun anvendelse, hvis selskabet er kontrolleret af aktionæren og er hjemmehørende i udlandet. Med andre ord angår CFC-beskatning normalt indkomsten i udenlandske datterselskaber. Uden CFC-regler vil beskatningen af aktionæren normalt være udskudt til det tidspunkt, hvor det udenlandske datterselskab udlodder udbytte til aktionæren, eller hvor aktionæren afstår sin aktiepost i det udenlandske datterselskab. I andre tilfælde vil beskatning hos aktionæren slet ikke finde sted. Såfremt det land, hvori det udenlandske datterselskab er hjemmehørende, ikke beskatter datterselskabets indkomst eller kun beskatter indkomsten med en lav sats, er der således mulighed for at skatteudskydelse eller skatteundgåelse kan forekomme, hvis aktionæren indretter sig således, at indkomst oppebæres af det udenlandske datterselskab i stedet for hos aktionæren selv. Det grundlæggende formål med afhandlingen er – ved anvendelse at den retsdogmatiske metode – at analysere dansk CFC-lovgivning og praksis med henblik på at udlede gældende ret på området – de lege lata. I den forbindelse er det tillige hensigten at identificere uklarheder samt vurdere, om de danske CFCregler strider mod indgåede dobbeltbeskatningsoverenskomster eller EU-retten. Et yderligere formål med afhandlingen er at vurdere, hvorvidt dansk CFC-lovgivning kan anses for at imødekomme visse retspolitiske hensyn, og såfremt dette ikke er tilfældet at komme med alternative bud på, hvordan de danske CFC-regler med fordel kan udformes. Med andre ord har afhandlingen også haft til formål at komme med betragtninger de lege ferenda Dansk CFC-beskatning for selskaber kan finde sted hvis tre hovedbetingelser opfyldes: 1) Selskabet er moderselskab for et datterselskab (kontrolbetingelsen), 2) datterselskabets CFC-indkomst udgør mere end halvdelen af datterselskabets samlede skattepligtige indkomst (indkomstbetingelsen), og 3) datterselskabets finansielle aktiver gennemsnitligt i indkomståret udgør mere end 10 % af selskabets samlede aktiver (aktivbetingelsen). Såfremt CFC-betingelserne opfyldes, er retsvirkningen, at moderselskabet skal medregne hele datterselskabets indkomst til den moderselskabets egen skattepligtige indkomst – med creditlempelse for den af datterselskabet betalte skat. Afhandlingen indeholder en omfattende analyse af ovennævnte betingelser for CFC-beskatning samt retsvirkningen heraf, og det fremhæves bl.a., hvor disse ganske komplekse regler indeholder fortolkningsmæssige vanskeligheder. URI: http://hdl.handle.net/10398/8695 Files in this item: 1
Peter_Koerver_Schmidt.pdf (3.950Mb) -
The prohibition against misleading names in an internal market contextRørdam, Mette Ohm (Frederiksberg, 2013)[More information][Less information]
Abstract: This thesis investigates how food naming is regulated in the European Union with the aim to structure and explain the different rules regulating food naming and the interactions between the different rules, thereby clarifying de lege lata. Further, the thesis sets out to determine to what degree the Member States within the EU are free to regulate the naming of imported as well as domestically produced food, by way of legislation and/or by enforcement of the prohibition against misleading names. The interaction between the prohibition against misleading names and the obligation to mutually recognise names which have been legally used in other Member States are central in this thesis. The first part of the thesis introduces the thesis subject and provides an explanation to the approaches taken. The empirical data used for identifying practical real-life cases concerning potentially misleading names is presented. The second part of the thesis elaborates on the various EU rules in secondary law, their scope and objectives, including an examination of the rationales behind the rules based on application of economic theory. The borderlines between the rules are clarified. Part three of the thesis contains legal dogmatic analyses and discussions of the different EU rules regulating food naming. The analyses of the rules are based on practical real-life cases in which food naming has shown to be a challenging task. The difficulties addressed relate to: precision of names (the task of finding a name precise enough to provide adequate information to consumers without narrowing the product’s competitive field); product identity (difficulties in naming products that refer to specific ingredients and in which traditional ingredients have been replaced); the use of geographical names (which potentially mislead consumers) and language difficulties. In the last chapter of part three an analysis is provided of the concept of fairness and general prohibition against misleading consumers in order to clarify the criteria for applying these in real-life cases. Despite the existence of rather detailed rules on naming and labelling of food, which provides clarity in relation to food naming, the application of these rules is dependent on consumers’ expectation and potentially deception which must be assessed on a case-by-case basis, whereby the predictability of the rules is weakened. Part four of the thesis focuses on the borderlines between primary and secondary EU law and on answering the second part of the research question. Primary EU law defines the fundamental borderlines for EU law on food names and limits how food legislation can and must be applied. First part of this analysis focuses on the naming of imported food products, while the second part focuses on the naming of domestically produced food. The relevant sources of law are analysed and discussions are provided. It is concluded that the principle of mutual recognition takes precedence over the prohibition against misleading names, which prevents Member States from regulating the naming of imported food, by way of legislation and by enforcement of the prohibition against misleading names. Secondary EU law also limits how Member States can regulate the naming of domestically produced food. Part five provides the conclusion to the research question. URI: http://hdl.handle.net/10398/8670 Files in this item: 1
Mette_Ohm_Rørdam.pdf (1.743Mb) -
Juridisk analyse af kvinders og mænds adgang til varer og tjenesteydelserNielsen, Ruth (København, 2013)[More information][Less information]
Abstract: Formålet med denne rapport er at præcisere omfanget og rækkevidden af det forbud mod kønsdiskrimination ved adgang til varer og tjenesteydelser, der i Danmark siden vedtagelsen af ligestillingsloven i 2000 gælder for alle sælgere/tjenesteydere både i den private og offentlige sektor samt af den pligt til at indarbejde kønsligestilling i al planlægning og forvaltning, der gælder i den offentlige sektor (den såkaldte mainstreamingpligt). Det vil også blive diskuteret, i hvilken udstrækning der, hvis der ønskes mere kønsligestilling, kan og bør ske skærpelse af reglerne i dansk ret inden for rammerne af de nugældende EU-regler. Kønsligestilling og forbud mod diskrimination er grundlæggende rettigheder (menneskerettigheder). I de seneste år er der i stigende grad udviklet et samspil mellem elementer i dansk ret, der stammer fra EU-niveau, og elementer, der stammer fra folkeretligt eller nationalt niveau, hvilket gør det relevant at opfatte regler af national herkomst, folkeret og regler, der er blevet til i EU-regi, som ét stort system. URI: http://hdl.handle.net/10398/8666 Files in this item: 1
Ruth_Nielsen_2013.pdf (872.3Kb) -
En skatteretlig analyse af SEL §§ 11, 11B og 11CTell, Michael (Frederiksberg, 2012)[More information][Less information]
Abstract: Emnet for denne afhandling er rentefradragsbegrænsningsreglerne i selskabsskattelovens §§ 11, 11B og 11C. Selskabets valg af finansiering består grundlæggende af et valg mellem egenkapital og fremmedkapital (gæld). Valget herimellem påvirker indkomstopgørelsen forskelligt. Ved gældsfinansiering flyttes beskatningen fra selskabsniveau til investorniveau, hvorved selskabsbeskatningen kontra investorbeskatningen er afgørende for de skattemæssige incitamenter ved valget mellem egen- og fremmedkapital. En lavere beskatning af investor, eksempelvis ved en ikke-hjemmehørende investor, skaber incitament til en højere gældsandel på selskabsniveau, hvorved at indkomst flyttes til beskatning udenfor Danmark.1251 Rentefradragsbegrænsningsreglerne i SEL §§ 11, 11B og 11C skal hindre en sådan udflytning af skattetilsvar i specifikke situationer. URI: http://hdl.handle.net/10398/8427 Files in this item: 1
Michael_Tel.pdf (6.612Mb) -
[More information][Less information]
Abstract: Denne afhandling indeholder en retsdogmatisk analyse af beskatning af derivater efter gældende dansk ret. Derivater er finansielle instrumenter, hvis værdi direkte afhænger af værdien af en eller flere underliggende aktiver. De mest kendte derivater er futures, forwardkontrakter, optioner og swaps. Derivater handles flittigt på det finansielle marked og anvendes til at hedge uønskede risici, spekulere i fremtidige markedspriser og udnytte eventuelle arbitrage muligheder. Begrebet derivater anvendes ikke i dansk skatteret. Generelt er kontrakter, der betegnes som forwardkontrakter (terminer) og optioner (aftaler om køberetter og salgsretter) omfattet af det skatteretlige begreb finansielle kontrakter. Beskatningen af finansielle kontrakter er særskilt reguleret i Kursgevinstloven og en analyse af reglernes anvendelsesområde udgør den primære del af afhandlingen. I analysen af den skatteretlige behandling af derivater analyseres to grundlæggende problemstillinger; kvalifikation og behandling. Kvalifikationen af instrumenterne og det tilhørende afkast er essentiel, eftersom den samlede skattepligtige indkomst og formue inddeles i flere indkomsttyper, som kan underlægges en differentieret skatteretlig behandling. Kvalifikationen af finansielle instrumenter følger af KGL §§ 29 og 30. Herefter er terminskontrakter, købe- og salgsretter samt strukturerede fordringer omfattet af begrebet finansielle kontrakter og derfor de særlige regler om generel lagerbeskatning. Det følger af forarbejderne, at reglerne ligeledes finder anvendelse for finansielle kontrakter, der indgår som et delelement i en samlet aftale. I den forbindelse er det vurderet hvorvidt og i givet fald hvornår, finansielle instrumenter skal kvalificeres som ét samlet instrument eller alternativt splittes op i delkomponenter. Dette skal ses i lyset af, at derivater alene eller i kombination med andre finansielle instrumenter netop kan anvendes til at duplikere afkastet på andre transaktioner. Visse typer af kontrakter er positivt undtaget efter KGL § 30 under opfyldelse af leveringskravet, kravet om ingen afståelse og ingen modgående kontrakter.1032 Generelt skal de undtagne kontrakter beskattes sammen med det underliggende aktiv. Dette er formentlig også årsagen til, at betingelserne for undtagelsen er, at den finansielle kontrakt er tæt knyttet til ejerskab af det underliggende aktiv. URI: http://hdl.handle.net/10398/8438 Files in this item: 1
Katja_Joo_Dyppel.pdf (5.943Mb) -
Viken, Monica (Frederiksberg, 2011)[More information][Less information]
Abstract: The focus of this thesis is an analysis of the legal aspects and use of surveys in trademark and marketing practice litigation in Norway. I examine the legal relevance of surveys and analyse how they are considered as evidence by the courts and administrative bodies. Human behaviour can be defined within a legal context by interpreting legal sources and also by developing a survey based on the market place. In this thesis, I compare the use of survey findings as evidence of human perceptions in the context of the average consumer who represents the opinion of the relevant group. If the factual public opinion of the respective group of addressees is taken into consideration, the rules are interpreted with a basis in the market place (reality), and not within a formal legal framework (abstraction)... URI: http://hdl.handle.net/10398/8367 Files in this item: 2
Monica_Viken_Abstracts_only.pdf (92.83Kb)Monica_Viken.pdf (1.886Mb) -
An international analysis - from a legal and economic perspectiveAndersen, Henrik; Cao, Fuguo; Tvarnø, Christina D.; Wang, Ping (Nottingham, 2010)[More information][Less information]
Abstract: This book provides a legal, economic and policy analysis of Public Private Partnerships. It is designed as a text for students at university level, but also for lawyers, procurement officials and policy-makers. The book consists of an EU, a WTO and a Chinese legal perspective. As explained on the cover page, the book was prepared as a part of a collaborative project in higher education, the EU Asia Inter University Network for Teaching and Research in Public Procurement Regulation 2009-2011, funded by the EU. This project involved several universities in Europe and Asia and has sought to promote and support the teaching of public procurement in Europe, Asia and globally. This text is one of five books produced under the auspices of the project that are designed to be used as resources in the teaching of public procurement law and regulation. The main editors and chapter authors are listed below, but it should be recognised that the text is a collaborative effort of all the partners to the extent that it has benefited from input by, and discussions between, many different persons at the different partner institutions. In addition to the authors and editor mentioned below, the text has benefited from editing and proof reading by Laura Graham at the University of Nottingham and text assistance from Marie Pade Andersen , Cecilie Voss and Kim Jørgensen at Copenhagen Business School whose assistance the project would like to acknowledge gratefully. The contents of the book are up to date as of August 2010. It has also been possible to include later developments in some parts of the book. URI: http://hdl.handle.net/10398/8422 Files in this item: 1
public-private_partnership.pdf (1.762Mb) -
Bergqvist, Christian (København, 2009)[More information][Less information]
Abstract: Dominerende virksomheders adgang til at indrømme deres kunder rabatter er genstand for betydelige uklarheder, bl.a. som følge af en retspraksis, der ikke på alle punkter er sammenhægende eller forenelig med ordlyden af lovgivningen. Nedenfor skal der med udgangspunkt i EU og dansk praksis, dog forsøges opstillet nogle nærmere retningslinjer. Det konkluderes dog at der eksisterer så mange uklarheder at en sammenhængende praksis ikke ubetinget kan skabes. URI: http://hdl.handle.net/10398/7389 Files in this item: 1
wp 2009-2.pdf (246.9Kb) -
Sandfeld Jakobsen, Søren; Nielsen, Ruth; Riis, Thomas; Savin, Andrej; Østergaard, Kim (København, 2009)[More information][Less information]
Abstract: The Commission’s Green Paper on Copyright in the Knowledge Economy highlights, above all, the need for a serious research and dialogue on the future of the Information Society Directive. Although the directive had been drafted with the new technology in mind, the developments of the previous decade already show the need for a serious discussion about it. The debate about the issues pointed out in the Green Paper had begun in earnest not only on this side of the Atlantic but on the other, as well as all around the world. URI: http://hdl.handle.net/10398/7388 Files in this item: 1
wp 2009-1.pdf (439.0Kb) -
Treumer, Steen (København, 2008)[More information][Less information]
Abstract: Denne tekst er udarbejdet i efteråret 2008 med særligt henblik på undervisningen i faget "Videregående EU-ret” på CMJ-studiet på CBS i efteråret 2008. Teksten er en videreudvikling af kapitel 2 i undertegnedes ph.d.-afhandling "Ligebehandlingsprincippet i EU’s udbudsregler”, der blev udgivet i 2000. Forslag til forbedringer er velkomne. Der indledes med en behandling af udviklingen af EU’s udbudsregler i afsnit 2, der efterfølges af en fremstilling af formålet med EU’s udbudsdirektiver i afsnit 3 og af udbudsdirektivernes grundindhold i afsnit 4. Afslutningsvis behandles national håndhævelse af udbudsreglerne i afsnit 5. URI: http://hdl.handle.net/10398/7383 Files in this item: 1
wp 2008-1.pdf (147.5Kb) -
A Legal and Theoretical Exploration of How to Regulate Unoriginal Database Contents and Possible Suggestions for ReformHerr, Robin Elizabeth (København, 2008)[More information][Less information]
Abstract: Controversial from its inception, the European Database Directive protects unoriginal contents in contrast to the United States where there is no statutory protection. Despite this extra incentive, empirical evidence seems to indicate that database production in the European Community remains largely unchanged while that in the United States is increasing, at least in the short term. Dissatisfaction with the Directive has sparked efforts to revise database protection policy, including by the European Commission. In order to determine the best method of regulation, three factors are explored in this Ph.D. thesis: the nature of the database industry, regulatory theories emanating from economic analysis of the law and the evidence offered by the US and EC protection regimes. A major insight that emerges is that the productive potential of secondary producers, what the author terms re-users, is being undervalued in Europe. A greater emphasis on access could harness their economic potential. However, this conclusion comes with a twist based upon the American experience. A reduction in statutory protection could result in a switch to production models that emphasize access. But it could also result in models that reduce access even more than at present. In order to ensure a productive future, rigorous monitoring and regulatory adjustment is in order. URI: http://hdl.handle.net/10398/7716 Files in this item: 1
robin_herr.pdf (844.3Kb) -
An empirical studyMøgelvang-Hansen, Peter; Lando, Henrik; Kristensen, Bo; Schützsack, Ole (København, 2006)[More information][Less information]
Abstract: The project described in this report was carried out with support from The Ministry of Justice’s Research Pool. The aim of the project is to examine the effects of Amending Act no. 213/2002, amending the rules on consumer sales in the Danish Sale of Goods Act. The amendments were part of Denmark’s implementation of Directive 1999/44/EC of the European Parliament and of the Council on certain aspects of the sale of consumer goods and associated guarantees. The Amending Act came into force on 24 April 2002, having effect on consumer sales made on and after 1 January 2002. At the time of completion of this report, the Amending Act had been in force for more than two and a half years. In the planning of this project, we assumed that at this point in time sufficient experience with the new rules would be available, enabling us to get an impression of its practical consequences for businesses. Also, we assumed that the respondents could still recall the prior state of the law, making it possible for us to gather sufficient information to compare the situation before and after the Amending Act entered into force. The Amending Act involved a number of amendments to the Danish Sale of Goods Act. Certain amendments, such as those concerning the rules on lack of conformity, were mainly clarifications of the current state of the law. As these in fact did not change the state of the law, they were not intended to change practice either. As this study is empirically oriented, these amendments fall outside its scope. Consequently, in this study we have chosen to focus on the consequences of the following amendments: Under the new provisions in s. 77a(3), any lack of conformity with the contract is assumed to have existed at the time of delivery if such lack of conformity becomes apparent within six months of the time of delivery. Where there is a lack of conformity, the consumer in general has a right to choose between replacement and repair under s. 78. Replacement is no longer contingent on the lack of conformity constituting a fundamental breach. Furthermore, it is no longer possible for the seller to decline a request for replacement by offering to repair. If the consumer’s request for replacement or repair would impose disproportionate costs on the seller, or if this remedy is impossible, the seller can, however, decline the request. In s. 83, the limitation period for complaints has been extended from one to two years from the time of delivery to the consumer. In s. 54, the corresponding limitation period on other sales than consumer sales has been extended from one to two years to avoid sellers in the retail trade from being caught in between their consumers and their suppliers. As before, s. 83 cannot be derogated from to the detriment of the consumer. It is, however, still possible for the parties to derogate from s. 54 concerning other sales than consumer sales. The fundamental question of this study is whether the mentioned alteration to the state of the law has resulted in a notable change in the behaviour of the relevant players. Of the relevant players, our principal focus is the retail trade, whose situation we have examined by way of a questionnaire survey. To a limited extent we have also looked into any changes in the behaviour of wholesalers/producers, mainly by way of interviews with trade organisations. Finally, we have examined the application of the new rules, mainly by looking at the Danish Consumer Complaints Board. URI: http://hdl.handle.net/10398/7386 Files in this item: 1
wp 2006-4.pdf (613.8Kb) -
Roseberry, Lynn (København, 2006)[More information][Less information]
Abstract: On May 1 2004, 10 additional countries joined the European Union. Out of fears that the "old” member states would be swamped by cheap labour from the new member states, many of the old members chose to impose transitional rules on the mobility of labour from the new to the old member states. This report provides an analysis of the transitional rules put in place by the Danish government. What are the rules that apply to workers from the new member states compared to those that apply to workers from the old member states? How are these rules administered? And what are the social rights of workers from the new member states, e.g., in the form of access to social benefits? These are some of the questions addressed in this report. (Report in Danish). URI: http://hdl.handle.net/10398/7387 Files in this item: 1
rockwell2-1.pdf (267.3Kb) -
Nielsen, Ruth (København, 2006)[More information][Less information]
Abstract: In EU law, nationality and gender were the only equality issues on the legal agenda from the outset in 1958 and for about 40 years. Multiple discrimination was not addressed until the 1990's. The intersectionality approach which has been widely discussed outside Europe has mainly been used with a view to gendermainstreaming the fight against other kinds of discrimination (on grounds of ethnic origin, age, etc). URI: http://hdl.handle.net/10398/7385 Files in this item: 1
multiple.discrim.oslo.2006.alt.pdf (140.3Kb) -
Trzaskowski, Jan (København, 2006)[More information][Less information]
Abstract: The regulation of the telecommunication industry in Denmark is quite liberal. There are no requirements to register with national authorities when providing telecommunication services or Premium Rate Services. Only Network Operators, who want to make use of the scarce frequency resources, must register with the National IT and Telecom Agency. This liberal approach may be a contributory factor to the fact that there are no official statistics on Premium Rate Services available from public authorities. This article is structured into five parts concerning 1) Premium Rate Services in Denmark, 2) relevant actors, 3) regulation concerning Network Operators, 4) regulation concerning Content Providers, and 5) telecommunication services that are not Premium Rate Services. The proposed structure has been departed to reflect the general division of regulation concerning the Network Operator and the Content Provider, respectively. The areas covered, reflects the regulation that is relevant to those Premium Rate Services provided in Denmark. The emphasis of the article is laid on the regulation safeguarding consumers in the context of Premium Rate Services. This regulation may be grouped into regulation that: sets requirements for carrying out business as Network Operator or Content Provider, concerns which Premium Rate Service may be provided, and under which number-series or applications codes, imposes certain information requirements, ensures fair and truthful marketing of the Premium Rate Services, or allows the User to monitor his bill, limit his usage, or limits the liability in connection to unauthorised usage. Infringement of the legislation in question is mainly sanctioned by administrative or civil sanctions. The overall impression is that the Danish telecommunication industry is quite active in securing compliance with the law. URI: http://hdl.handle.net/10398/7384 Files in this item: 1
2006_prs.pdf (1.010Mb) -
[More information][Less information]
Abstract: Spørgsmålet er om der er aftaleretlig revolution på vej, en revolution som er baseret på, at hvis virksomhederne vil overleve i den globale økonomi kræves nye initiativer for at skabe værdi.1 Den globale økonomi er karakteriseret ved omskiftelighed og aggressiv konkurrence. Derfor kan virksomheder sjældent stå alene om at skabe værdi.2 Det er forandringen i virksomhedernes værdiskabelse, som er årsagen til revolutionen. I stedet for at skabe værdi alene skaber virksomhederne nu værdier i fællesskab og til det kræves nye samarbejdsformer og nye måder at indgå aftaler på, selv i virksomhedens første levetid. De gamle metoder og teorier duer således ikke mere. Nye samarbejdsformer indbefatter både i Storbritannien,3 USA og i Danmark begrebet partnering. Selv om partnering er et forholdsvist nyt begreb i Danmark, har partnering allerede i USA vist at være vejen til fundamentale forandringer for, hvordan store virksomheder kontraherer. URI: http://hdl.handle.net/10398/8656 Files in this item: 1
Tvarnoe_2003.pdf (208.8Kb)
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