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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) -
The Impact of Commission’s Proposed Data Protection Regulation: Appendix to Deliverable D5.1Savin, Andrej (Bruxelles, 2013)[More information][Less information]
Abstract: The European Commission recently proposed a General Data Protection Regulation,1 which is meant to replace the EU Data Protection Directive2 and to thoroughly reform and modernize the EU privacy regulatory framework. The Regulation, if adopted, would introduce a number of changes, several of which would considerably alter the current privacy setting.3 First, the current Directive would be replaced with a Regulation, achieving EU-‐wide harmonization. Second, the scope of the instrument would be widened and the provisions made more precise. Third, the use of consent for data processing would be limited. Fourth, Data protection “by design” would be distinguished from data protection “by default”. Fifth, new fundamental rights would be introduced and the old ones clarified. Sixth, new rules on controllers’ and processors’ duties, on supervisory authorities and on sanctions would be introduced. Finally, the Commission would obtain significant new powers to adopt delegated acts. This appendix explores the impact that the proposed Regulation might have on interoperability of user-‐generated services.4 Since the proposed Regulation is an instrument of high complexity, only those provisions of direct relevance for the project and Work Package 5 will be analysed here. URI: http://hdl.handle.net/10398/8866 Files in this item: 1
Savin.pdf (176.9Kb) -
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) -
Regulering i skyggen af FarumsagenDenta, Sarah Maria (Frederiksberg, 2017)[More information][Less information]
Abstract: Afhandlingen redegør for, behandler og analyser den offentligretlige regulering i forhold til offentlige private partnerskaber i Danmark. I afhandlingens definition på offentlige private partnerskaber er der tre karakteristika der er helt særlige for offentlige private partnerskaber; privat finansiering, totaløkonomi og risikodeling. Ministeriet har i kommunestyrelsesloven1 §§ 41, 58 og 59 hjemmel til at fastsætte regler om kommunernes låntagning og lignende dispositioner, hvilket blandt andet omfatter leje- og leasingaftaler. Dette har ministeriet gjort med vedtagelse af lånebekendtgørelsen.2 Offentlige private partnerskaber bliver generelt i den offentlige forvaltning betragtet som lejeaftaler med den begrundelse, at der er hjemmel til dette i lånebekendtgørelsen. Denne opfattelse medfører, at OPP aftaler er omfattet af lånebekendtgørelsen § 3, stk. 1, nr. 6. Denne bestemmelse omfatter og regulerer kommunernes låntagning; ”indgåelse af aftaler, herunder leje- og leasingaftaler.” Dette betyder, at offentlige private partnerskaber er omfattet deponeringsreglen i lånebekendtgørelsen § 6. Deponeringsreglen medfører, at kommunen ved indgåelse af offentlige private partnerskaber skal deponere anlægssummen på en særskilt konto ved projektets start. Anlægssummen svarer til det beløb, som den private part ligeledes skal bruge på at bygge anlægget. Deponeringsreglen opleves af kommunerne, i henhold til en undersøgelse foretaget af Konkurrence- og Forbrugerstyrelsen, som den største barriere i forhold til indgåelse af offentlige private partnerskaber. URI: http://hdl.handle.net/10398/9476 Files in this item: 1
Sarah Maria Denta.pdf (2.665Mb) -
Tvarnø, Christina D. (Frederiksberg, 2016)[More information][Less information]
Abstract: This paper gives an overview of the existing Public Private Partnership (PPP) acts in the EU Member states, the existing national economic measures supporting establishment of PPP projects, PPP guidelines and, furthermore, the existing national central governmental PPP units. After mapping these four subjects in the EU member states, the paper focuses on the solutions chosen in France, United Kingdom, and Ireland. The purpose of the paper is to provide specific knowledge on PPP instruments to countries as Denmark, which lack on both legal instruments, as well as PPP projects in general. This knowledge might provide a new perspective on how to improve the PPP marked through legal, financial, and governmental measures concerning PPP. The paper focuses on legal act, central PPP units and financial instruments as support of PPP. URI: http://hdl.handle.net/10398/9387 Files in this item: 1
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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) -
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) -
Et retsøkonomisk bidrag til 200 års juridisk konflikt om ejendomsrettenRose, Kalle Johannes (Frederiksberg, 2016)[More information][Less information]
Abstract: I 1815 skrev Anders Sandøe Ørsted (herefter Ørsted) en artikel angående ejendomsrettens beskyttelse. I kølvandet på den franske revolution og indførslen af Code de Civil opgøret med naturrettens absolutte ejendomsrettighedsbegreb tog Ørsted diskussionen op angående ejendomsrettens ukrænkelighed og den døde hånd i dansk ret med fokus på datidens fonde – stiftelserne. Ørsted opstillede argumenter for og imod ejendomsrettens beskyttelse, men forholdt sig samtidig yderst kritisk til både det af naturrettens absolutte ejendomsretsbegreb og det af Code de Civil fremførte ejendomsretsbegreb. Han fandt i stedet, at løsningen skulle findes i en skønsvurdering i forhold til et generelt samfundshensyn.1 Efter Ørsteds bidrag fra 1815 deltog han selv, som folkevalgt repræsentant for København, i ”Forhandlingerne på Riigsdagen”2, som skulle blive startskuddet til demokratiets indførsel i Danmark ved den danske grundlov af 1849. I denne lovtekst fremførtes ejendomsretten som værende ukrænkelig, medmindre den af almenvellet kræves ved lov og da skal krænkelsen ske mod erstatning.3 Formuleringen var i tråd med den franske Code de Civil, som ikke efter Ørsteds tidligere skrift var optimal. URI: http://hdl.handle.net/10398/9335 Files in this item: 1
Kalle_Johannes_Rose.pdf (2.509Mb) -
Tvarnø, Christina D. (Frederiksberg, 2014)[More information][Less information]
Abstract: This paper concerns Public Private Partnership (PPP) contracts in concern to the coming new 2014/24IEU public procurement directive. The new EU public procurement directive gives the public authority the opportunity to negotiate PPPs much more when they are implemented in national law. An opportunity the member states should consider using when procuring a PPP. This paper looks at the negotiation and contracting of a PPP in an economic theoretical and EU public procurement perspective and discusses how to establish an efficient PPP contract under a strong public law doctrine. Governments should consider tendering out PPP projects in the spirit of joint utility because joint utility can increase the concept of more value for money; the cornerstone of the PPP concept. This paper discusses the positive gains from negotiation and compares it with the upcoming possibilities in the EU public procurement law. Furthermore, the paper seeks to establish a connection between public law, private law and the efficient PPP contract by drawing upon economic theory and empirical contract data from UK, US and Danish partnering contracts from the construction industry and the aim of contracting joint utility. Joint utility can increase the concept of more value for money; the cornerstone of the PPP concept. The paper draws upon existing legal content regarding collaboration and common goals and game theory to explain the benefits from implementing similar clauses in PPP contracts. URI: http://hdl.handle.net/10398/8987 Files in this item: 1
Tvarnø Melbourne ppp conference 2014.pdf (7.504Mb) -
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) -
An EU Procurement Law PerspectiveTvarnø, Christina D. (Frederiksberg, 2015)[More information][Less information]
Abstract: This memo concerns the new public procurement directive adopted by the EU in 2014. The new directive, in many ways, acknowledges P3 as a significant instrument in both the public and the private sector, especially in comparison to the 2004 public procurement directive on works. In the last 10 years, P3 has been governed by restrictive rules on anti-corruption, transparency, equality and competition, based on a principle on non-negotiation. URI: http://hdl.handle.net/10398/9180 Files in this item: 1
Tvarnoe_2015_CPIP NYC Symposium.pdf (395.9Kb) -
[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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Abstract: This paper discusses partnering contracts in Denmark and Great Britain, analyses the legal content and applies game theory and the prisoner’s dilemma game on some of the legal clauses and objectives. The paper defines partnering contracts as alternative social contracts relevant when forming a strategic alliance or another long-term relationship with a certain degree of specificity and frequency. It is not the aim of partnering contracts to replace the traditional contracts. The paper focuses on partnering in the construction industry and compares the clauses in both Danish and British partnering contracts. Based on the analysis, the paper sets up a scientific definition regarding the aim of partnering contracts and shows that economic theory can explain the legal clauses in the partnering contract, and the partnering contract can solve inefficiency in the Nash Equilibrium in the prisoner’s dilemma game. The partnering contract makes it possible to obtain the benefit from joint utility and the paper proposes some legal improvements in this regard. URI: http://hdl.handle.net/10398/8909 Files in this item: 1
Tvarnoe.pdf (465.3Kb) -
Savin, Andrej (Frederiksberg, 2014)[More information][Less information]
Abstract: The digital world of the 21st century is increasingly the world of automatic decision making. In such a world, an ever larger number of tasks are relegated to computers which gather and process data as well as suggest or make decisions silently and with little supervision. This situation has been made possible by a transfer of a staggering portion of our daily lives from the offline world to the Internet. It is a truism that automation would be impossible without our willing participation on the Internet. We freely take part in social networks, post on blogs, and send our emails. On the other hand, it is equally true that we are increasingly monitored by the state, by profit‐maximizing corporations and by our fellow citizens and that these methods of monitoring are becoming smarter. Vast amounts of data which have become available and which we contribute, form what we today call “big data”.1 This is then harvested for connections and correlations and profiles created that can be used for commercial and other purposes. We fear this world but are also dependant on it. The creation of these profiles and their usage is an uncharted territory for the social sciences as much as it is a strange territory for the regulators. URI: http://hdl.handle.net/10398/8914 Files in this item: 1
Savin.pdf (198.2Kb) -
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) -
A Cost and Risk PerspectiveTvarnø, Christina D.; Østergaard, Kim; Schleimann, Henriette (Frederiksberg, 2017)[More information][Less information]
URI: http://hdl.handle.net/10398/9487 Files in this item: 1
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Tvarnø, Christina D.; Østergaard, Kim (Frederiksberg, 2018)[More information][Less information]
Abstract: Dette workingpaper omhandler en juridisk historisk begrundelse for, at det danske aftaleretssystem ses ud som det gør i dag og nogle af de problemer, der er forbundet hermed, særligt i sammenligning med Storbritannien og common law. URI: http://hdl.handle.net/10398/9619 Files in this item: 1
Tvarnoe_Oestergaard.pdf (478.6Kb) -
Attström, Karin; Ludden, Vanessa; Lessmann, Franziska; Weström, Pär; Conrads, Johannes; Carrapico, Helena Farrand; Savin, Andrej; Maza, Cristina de la (Luxembourg, 2017)[More information][Less information]
Abstract: The European Union Agency for Network and Information Security (ENISA) was established in 2004. The Agency provides advice and recommendations, data analysis, and supports awareness raising and cooperation by the EU bodies and Member States in the field of cybersecurity. ENISA uses its expertise to improve cooperation between Member States, and between actors from the public and private sectors, as well as to support capacity building. The present study involves the evaluation of ENISA over the 2013-2016 period, assessing the Agency’s performance, governance and organisational structure, and positioning with respect to other EU and national bodies. It assesses ENISA’s strengths, weaknesses, opportunities and threats (SWOTs) with regard to the new cybersecurity and digital privacy landscape. It also provides options to modify the mandate of the Agency to better respond to new, emerging needs and assesses their financial implications. The findings of the evaluation study show that ENISA has made some important achievements towards increasing NIS in the EU. However, a fragmented approach to cybersecurity across the EU and issues internal to the Agency, including limited financial resources, hinder ENISA’s ability to respond to the ever growing needs of stakeholders in a context of technological developments and evolving cybersecurity threats. URI: http://hdl.handle.net/10398/9524 Files in this item: 1
EvaluationofENISA-FinalReport.pdf (4.185Mb) -
Tvarnø, Christina D.; Skovgaard Ølykke, Grith; Østergaard, Kim; Copenhagen Business School. CBS; Juridisk Institut; JUR; Law Department; LAW (Frederiksberg, 2013)[More information][Less information]
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