FÖRVALTNINGSRÄTTEN BORTOM NATIONALSTATEN – ETT EUROPARÄTTSLIGT PERSPEKTIV

Anmälningskod: Poäng: 15 högskolepoäng, 15 ECTS credit points.

Undervisningsspråk: Svenska

Kursföreståndare: Docent ANNIKA NILSSON.

Allmänna förkunskapskrav: För att få påbörja fördjupningskurser gäller att du vid kursstarten måste ha godkänt betyg på fem terminskurser och fullgjort obligatoriet på den sjätte kursen.

Särskilda förkunskapskrav: Godkänt betyg på Terminskurs 6.

Nivå: Avancerad nivå på Juris kandidatprogrammet i Uppsala motsvarande C-nivå.

Kurstid: 16 januari 2023 – 26 mars 2023.

Kursens innehåll: Förvaltningsrätten är ett rättsområde som gått från att vara tätt förknippat med nationalstaten till att bli alltmer internationaliserad. Idag sträcker sig förvaltningsrätten bortom staten och det begränsat nationella perspektivet, exempelvis i reglering av aktörerna på den internationella finansmarknaden, i välfärdsrätten för EU-medborgare med rätt till fri rörlighet, eller i gränsöverskridande miljörättsliga frågor. Kursen behandlar förvaltningsrätten såsom den utvecklats och fortfarande utvecklas i internationell kontext. Fokus ligger på den europarättsliga rättsutvecklingen, dvs. i ljuset av såväl EU-rätt och Europarådsrätten och dess tillämning på både europanivå och nationell nivå, samt i samverkan mellan olika europeiska och nationella aktörer.

Kursen täcker allmänna förvaltningsrättsliga ämnen och processer i nationell rätt och inom ramen för EU-rätten och Europarådsrätten, liksom även relationen mellan de olika rättsordningarna. Några frågor som behandlas är principen om god förvaltning, europeiska förvaltningssamarbeten och nätverk, rättigheterna gällande rättvis rättegång och effektiva rättsmedel, offentlighetsprincipen, transparens och dataskydd. Frågorna behandlas ur såväl teoretiskt som mer praktiskt perspektiv.

Undervisningsformer: Undervisningen genomförs i form av föreläsningar, seminarier (inklusive en avslutande kurskonferens) och studiebesök, samtliga med obligatorisk närvaro.

Examination: För godkänt resultat på kursen måste studenten delta aktivt i all obligatorisk undervisning. Examination sker i form av korta skriftliga inlämningsuppgifter under kursens gång samt en skriftlig examen i slutet av kursen. Om det finns särskilda skäl kan en student medges möjlighet att genomföra examen på annat sätt, exempelvis genom muntlig examen.

Ansvarig institution: Juridiska institutionen.

INDIVIDUAL INCOME TAXATION AND GLOBAL MOBILITY Application code: Points: 15 ECTS credit points.

Language of Instruction: English.

Director of the course: Associate Professor KATIA CEJIE.

Required knowledge: Swedish students must have attained five passes out of the six courses given at the basic level of the LL.M. programme. All the mandatory phases of the course in which the student has not attained a pass must have been fulfilled. Swedish students must have passed the exam for the fifth semester (tax law, company law and business administration).

Foreign students must at least have passed two years of studies in law and have passed a basic course in tax law, a course in EU law or a course in international law.

It special reasons exist, the board of exemption may grant exemption from the acceptance requirements.

Level: Advanced Course in Law.

Study Period: January 16, 2023-March 26, 2023

Course objectives:

Global mobility and cross boarder working is very common both inside and outside the EU. This mobility leads to questions in relation to taxes, contributions and benefits. It is not uncommon that a worker pays tax in one jurisdiction and social security contributions in another, hence perhaps not receiving benefits in any jurisdiction. Several different legal sources applies in these situations (domestic tax- and contribution law, tax treaties, social security conventions, free movement provisions in the TFEU as well as EU Regulations).

The course objective is, to provide basic as well as more in depth knowledge of taxation of individuals in cross boarder situations. The course aims at providing an understanding of and an ability to identify, analyze and discuss legal problems in relation to taxation of income of individuals in these situations. Great focus will be given to methodological issues, i.e. how to legally approach these complex situations.

During the course, we will deal with the taxation of expatriates, posted workers as well as their family members. We will cover topics related to taxation of employment income (taxes and social security contributions), exit taxes on individuals as well as taxation of incentive programs to mention a few. In the aftermath of the pandemic, remote work is becoming more and more common and will be discussed from both a practical as well as theoretical point of view.

Several topics will be addressed from a domestic tax law-, tax treaty- as well as EU tax law- perspective. How to address and solve cases where several sources of law are applicable simultaneously will be dealt with. After taking this course, the student will have a great ability to handle different sources simultaneously, which is necessary in practice. In addition, the ability to interpret the legal sources as well as solve cases will be enhanced when taking this course. At some seminars, a comparative legal method will be used and we will identify similarities and differences in

the tax laws of a few countries. During the course, we will also discuss cases with tax law practitioners (study visits), since the topics covered are frequently discussed in practice.

The course director believes that law studies can be carried out in an enthusiastic and inspiring setting and at the same time in a relaxed learning environment. Welcome to this interesting and fun course!

Teaching:

The teaching is focused on seminars where we will discuss cases previously prepared in smaller groups (assigned working groups) of three to five students. There are also lectures complementing the seminars and course literature. Some study visits to law firms, accountancy firms or the Swedish Tax Agency will also take place during the course. Each student will individually write and hand in at least one written assignment and individually present a topic or case before the student group orally. Students have to participate actively in 80 percent of the scheduled events on the course (seminars, lectures, study visits, etc.).

Examination:

The students will be examined by taking an active part in the seminars, through an individually written memorandum, a peer review process of the memorandums, and through an oral presentation of his or her memorandum. In the end of the course, a written exam will take place.

The accomplishments made during the semester will reflect the final grade with 40 per cent and the exam will reflect the grade with 60 per cent. All examination will be performed individually. The passing grades given are; Pass (B), Pass with credit (Ba) and Pass with distinction (AB). The grade Fail (U) may also be used.

Responsible Department: Department of Law.

INTERNATIONAL COMMERCIAL ARBITRATION

Application Code: Points: 15 ECTS credit points.

Language of Instruction: English.

Director of Course: Professor STEFFEN HINDELANG.

Prerequisites: Fulfilled qualifications to admission at 2 level of the present study regulation.

Specific requisites: Swedish students must have passed the exam for Term courses 4 and 6.

Level: Advanced Course in Law.

Study Period: January 16, 2023 - March 26, 2023

Course Content: In international business transactions arbitration is since long the preferred method of settling disputes. This is explained by the fact that neither party is typically prepared to submit to the jurisdiction of the courts of the other party. It is also explained by the fact that commercial arbitration is a speedy and smooth, as well as relatively cheap, way of resolving disputes. The general purpose of the course is to introduce the student to the fundamentals of international commercial arbitration. The course will cover all important aspects of commercial arbitration such as: the arbitration agreement, the selection of arbitrators, and their role, the proceedings before the arbitrators, the arbitral award, challenges of arbitral awards, enforcement of foreign arbitral awards.

During the course, the student will be introduced to the major arbitration institutions of the world such as the International Chamber of Commerce, the Stockholm Chamber of Commerce, and the London Court of International Arbitration.

The final phase of the course is devoted to investor-State arbitration which is of ever growing importance. Such arbitrations are between private investors and sovereign states.

Teaching will partially be in the form of mini mock arbitrations.

Instruction: All teaching and literature will be in English. Attendance at lectures and seminars is compulsory.

Examination: Individual paper during the course. Written examination at the end of the course.

Responsible Department: Department of Law.