To Örebro University

Juristprogrammet vid Örebro universitet firar 20 år och detta uppmärksammas med en jubileumsantologi!

Under dessa två decennier har programmet utvecklats till en dynamisk och betydelsefull utbildningsmiljö, präglad av engagerade lärare, nyfikna och kritiskt tänkande studenter samt ett omgivande samhälle i ständig förändring. Antologin speglar programmets resa, från de ursprungliga idéerna och visionerna till dagens framstående utbildning, med rötterna djupt förankrade i rättsvetenskapen och blicken riktad mot framtidens utmaningar.

Titeln Lagar och vägar symboliserar både de stabila fundament som juridiken vilar på och de nya stigar som ständigt öppnas när samhället förändras. Rättsvetenskapen är en hörnsten i universitetets verksamhet och spelar en avgörande roll i samhällsutvecklingen genom att analysera, problematisera och kritiskt granska rättsregler, rättspraxis och rättsliga principer. Som akademisk disciplin står den för kunskap, analys och reflektion – egenskaper som är centrala för såväl forskning som utbildning.

Boken utgör en vetenskaplig studie som främst kretsera kring reglerna i 22 och 23 kap Inkomstskattelagen om uttagsbeskattning och underprisöverlåtelser. Även regelverken rörande skattefria utdelningar och kapitalvinster på näringsbetingade andelar (24 och 25 a kap IL), koncernbidrag i 35 kap. IL och underskott i 40 kap. IL berörs i framställningen. 

This chapter explores the concept of robot judges using Generative Artificial Intelligence (GAI) within the framework of the rule of law. It specifically focuses on the potential of GAI models, like ChatGPT-4, in the judicial system and their compatibility with the principle of a fair trial. The author discusses the functionality and role of judges in upholding the rule of law, highlighting the importance of impartiality, integrity, and adherence to legal principles. The article delves into the capabilities and limitations of GAI in legal decision-making, considering aspects like the handling of legal disputes, the influence of training data on GAI outputs, and the balance between technological efficiency and human judgment. The discussion includes experiments with ChatGPT-4 and Bing Chat, assessing their proficiency in legal reasoning and potential as robot judges. Furthermore the paper critically examines the ethical, legal, and practical implications of integrating GAI in the judiciary, pondering the future of legal systems with AI-enhanced decision-making.

This chapter examines the principle of the legality of taxation in the context of the rule of law. It begins with an exploration of the legality of taxation in international and EU Law, providing a comparative overview and delving into the specific case of Sweden. The authors discuss how this principle is not explicitly stated as a fundamental right in the European Charter of Human Rights and Fundamental Freedoms but can be derived from its provisions. The Court of Justice of the European Union recognizes it as a general principle, necessitating that tax obligations and their substantive elements be defined by law.

The article then focuses on the Swedish interpretation of the principle, tracing its evolution and current application. It highlights the nuances in the Swedish legal system, where the principle of legality in tax law is interpreted as a general rule that taxation must be lawful and in accordance with the principles of the rule of law. This includes a discussion of the role of the Swedish Parliament in enacting tax laws and the interpretative approaches of the Supreme Administrative Court.

In conclusion, the paper emphasizes the principle of legality as an integral part of a larger legal system grounded in the rule of law. It addresses the challenges and complexities in applying this principle, especially when harmonizing national and EU law principles in tax cases.

This article presents a concise overview of the Financial information Retrieval Ecosystem (FIRE) project. In the article an overview of the technological cornerstones of FIRE, its potential legal implications, stakeholder perspectives, and its influence on various professions, with a particular emphasis on the underlying technologies propelling this initiative. The FIRE project also suggests that both mandatory book-keeping and annual reporting might be possible to abolish in the future.

I artikeln diskuteras det sak Hoist-målet (HFD 2021 ref. 33) utifrån ett kritiskt perspektiv. Artikeln behandlar frågor om genomsyn, verklig innebörd, skatteflykt och den till följd av målet införda stopplagstiftningen i 40 kap. 17a § Inkomstskattelagen. Bland annat ifrågasätts nuvarande system för underskottsrullning avseende aktiebolag.

This anthology is a collection of scholarly articles drawn from contributions to the inaugural international and interdisciplinary conference of the Financial Information Retrieval Ecosystem (FIRE) research project. This conference took place from November 10th to 11th in 2022 at Örebro University, Sweden, and was generously financed by the Riksbankens Jubileumsfond.

The FIRE consortium is an international and interdisciplinary research collective unified by a core inquiry: how is society, particularly from a legal viewpoint, being fundamentally reshaped by the swift digitalisation of business-related information? This inquiry deeply resonates at both national and international echelons, given the extensive influence digitalisation holds over the social, economic, and legal dimensions of our global society.

Furthermore, the commitment of Örebro University extends beyond hosting the conference. They have generously funded the open access publication of this anthology.