Skattjakt på rörlighetens bekostnad? - Om exitbeskattning och dess förhållande till fri rörlighet

Exitbeskattning i svensk skattelagstiftning uppmärksammades på nytt hösten år 2017, då Skatteverket la fram ett förslag om exitskatt för fysiska personer. Skatteverkets förslag syftar till att förhindra skatteflykt och bevara en välavvägd fördelning av beskattningsrätten. Den föreslagna exitskatten innebär, mycket förenklat, att fysiska personer som i Sverige gjort orealiserade vinster på bolagsandelar kan behöva betala skatt på de orealiserade vinsterna vid en utlandsflytt. Skatteverkets förslag bemöttes med stor kritik från såväl remissinstanser som mediala aktörer. Många kritiker menade att förslaget utgjorde hinder mot fri rörlighet inom EU och att förslaget saknade en djupgående konsekvensanalys, medan de som var positiva till förslaget menade att exitbeskattning inte var något nytt i svensk skattelagstiftning. Syftet med uppsatsen är att redogöra för såväl exitbeskattning i svensk skattelagstiftning som för Skatteverkets förslag. Utifrån redogörelsen om exitbeskattning och Skatteverkets förslag syftar uppsatsen vidare till att utreda EUrättsliga aspekter avseende exitbeskattning. De EU-rättsliga aspekterna används för att analysera hur svenska regler om exitbeskattning och Skatteverkets förslag förhåller sig till EU-rättens bestämmelser om fri rörlighet. För att uppfylla uppsatsens syften används den rättsdogmatiska, den rättsanalytiska och den EU-rättsliga metoden. Den första frågan som uppsatsen ämnar besvara är vilka regler om exitbeskattning som återfinns i svensk skattelagstiftning. I denna del redogör uppsatsen för tioårsregeln, uttagsbeskattning och uppskovsavdrag, vilka samtliga utgör regler om exitbeskattning då de tillämpas vid utflyttning. Den andra frågan som uppsatsen utreder är hur svenska regler om exitbeskattning och Skatteverkets förslag förhåller sig till EU-rättens bestämmelser om fri rörlighet. I denna del redogör uppsatsen för innebörden och tillämpligheten av fri rörlighet. Dessutom presenteras ett antal rättsfall från EU-domstolen avseende exitbeskattning. Avseende uttagsbeskattning konstaterar uppsatsen att sådan beskattning inskränker etableringsfriheten. Vidare kan uttagsbeskattning rättfärdigas med en välavvägd fördelning av beskattningsrätten. För att proportionalitet ska föreligga krävs att regleringar avseende uttagsbeskattning innehåller möjlighet till anstånd med skattebetalningen. Det krävs dock inte att hänsyn tas till värdeminskningar som uppstår efter utflyttning. Liksom regler om uttagsbeskattning kan även regler om uppskovsavdrag utgöra en inskränkning av etableringsfriheten. Tidigare krävdes för uppskovsavdrag att ursprungsbostaden och ersättningsbostaden var placerade i Sverige, vilket enligt en prövning i EU-domstolen utgjorde hinder för fri rörlighet. Efter EU-domstolens dom ändrades regleringen om uppskovsavdrag på så vis att sådant avdrag medges förutsatt att ursprungsbostaden och ersättningsbostaden ligger inom EES. Avseende Skatteverkets förslag och dess förenlighet med fri rörlighet menar jag att förslaget på ett övergripande plan är EU-konformt. Det grundar jag i att den föreslagna regleringen innehåller möjlighet till anstånd med skattebetalningen. Förslaget tar också hänsyn till värdeminskningar som uppkommer efter utflyttning. Det kan dock ifrågasättas huruvida det är proportionerligt att kräva ställande av säkerhet vid flytt utom EES liksom att inte medge anstånd vid benefika överlåtelser.During the autumn of 2017 the Swedish tax authorities presented a legislative proposal of exit taxation. The proposal aims to prevent tax avoidance and to preserve the allocation of the power to tax. The proposed exit tax implies that natural persons in Sweden who have made unrealised gains on shares can be subject to exit taxation when they move abroad. The proposal was met with great criticism among the consultation bodies and in media. Several critics meant that the proposal constitutes an obstacle to the right of movement in the EU. Furthermore, the proposal was criticized for the lack of a consequence analysis. The ones who were positive to the proposal argued that exit taxation is nothing new in Swedish legislation. The purpose of this thesis is to account for both exit taxation in Swedish legislation and for the Swedish proposal of an exit tax presented in 2017. The thesis also aims to determine EU legal aspects on exit taxation. The EU legal aspects will be used to analyze how Swedish rules on exit taxation and the Swedish proposal of an exit tax relate to the EU law provisions on free movement. In order to fulfill the purposes of the thesis, the legal dogmatic, the legal analytical and the EU legal methods are used. The first question I intend to answer is if Swedish tax legislation contains rules on exit taxation. In this part, the thesis accounts for the ten-year rule and the rules on exit taxation when Swedish companies choose to merge across borders and thus cease to be a Swedish company. This part also accounts for the regulation regarding deferral of taxation on capital gains realised on the sale of a residence when the owner acquires a new residence. The second question I intend to answer is how Swedish rules on exit taxation and the Swedish proposal of an exit tax relate to the EU law provisions on free movement. In this part, the thesis accounts for the meaning and the applicability of free movement. Furthermore, several cases from the European Court of Justice regarding exit taxation are presented. Regarding exit taxation when Swedish companies choose to merge across borders, the thesis states that such taxation limits the right of free establishment. The limitation can be justified if the purpose of the regulation is to preserve the allocation of the power to tax. To be proportionate, the regulation has to include a possibility to postpone the payment of the tax. However, it is not necessary that the regulation takes into account depreciation occurring after outmigration. Just like exit tax when Swedish companies choose to merge across borders, regulation regarding deferral of taxation on capital gains realised on the sale of a residence can limit the right of free establishment. Previously, deferral of taxation on home sales was only granted where both the residence sold and the newly-acquired residence were situated on Swedish territory. After a trial in the European Court of Justice, Swedish regulation was amended. According to the current legislation, deferral of taxation on home sales is granted when the residence sold and the newly-acquired residence are situated within the European Economic Area. In the last part of the thesis I examine the proposal from the Swedish authorities and its compatibility with EU law. In my opinion, the proposed regulation broadly is conform with EU law, as it contains the possibility to postpone the tax payment. The proposal also takes into account depreciation occurring after outmigration. However, it may be questioned whether it is proportionate to require security when moving outside the European Economic Area. The proportionality may also be questioned as the proposal does not contain the possibility to postpone the tax payment in case of beneficial transactions

Vi sætter strøm til byudviklingen: Nye digitale værktøjer understøtter den sammenhængende trafik- og byplanlægning i Hovedstadsområdet

Trafik- og byplanlæggere arbejder ofte på de samme byudviklingsprojekter, men traditionelt er de to fagligheder ofte blevet indbudt til at løse opgaven uafhængigt af hinanden. I COWIs afdeling for by- og trafikplanlægning arbejder vi dog med at udfordre denne tilgang, da vi kan se, at kvaliteten i projekterne er større, når by- og trafikplanlæggere arbejder sideløbende og integreret med projekterne. Det er her, at projekterne for alvor skaber den sammenhængende byudvikling.  COWIs by- og trafikplanlæggere har efterhånden gjort sig en række erfaringer med at anvende digitale værktøjer, som oprindeligt er udviklet til "rene" trafikprojekter, på nye måder, for at skabe den strategiske og sammenhængende byudvikling.  I dette felt har COWI bl.a. udarbejdet en helhedsplan for pladsen bag Frederiksberg Rådhus.  Projektet er et af flere eksempler på hvordan udformningen af den trafikale infrastruktur er særdeles afgørende for planlægningen af et byudviklingsprojekt af høj kvalitet.&nbsp

The experience of people with rheumatoid arthritis living with fatigue: A qualitative metasynthesis

ObjectivesTo identify, appraise and synthesise qualitative studies on the experience of living with rheumatoid arthritis (RA)-related fatigue. MethodsWe conducted a qualitative metasynthesis encompassing a systematic literature search in February 2017, for studies published in the past 15 years, in PubMed, Cumulative Index to Nursing and Allied Health Literature (CINAHL), Embase, SveMed, PsychINFO and Web of Science. To be included, the studies had to report the experience of living with fatigue among adults with RA. The analysis and synthesis followed Malterud's systematic text condensation. ResultsEight qualitative articles were included, based on 212 people with RA (69% women) and aged between 20 and 83 years old. The synthesis resulted in the overall theme A vicious circle of an unpredictable symptom'. In addition, the synthesis derived four subthemes: being alone with fatigue'; time as a challenge'; language as a tool for increased understanding' and strategies to manage fatigue'. Fatigue affects all areas of everyday life for people with RA. They strive to plan and prioritise, pace, relax and rest. Furthermore, they try to make use of a variety of words and metaphors to explain to other people that they experience that RA-related fatigue is different from normal tiredness. Despite this, people with RA-related fatigue experience feeling alone with their symptom and they develop their own strategies to manage fatigue in their everyday life.ConclusionsThe unpredictability of RA-related fatigue is dominant, pervasive and is experienced as a vicious circle, which can be described in relation to its physical, cognitive, emotional and social impact. It is important for health professionals to acknowledge and address the impact of fatigue on the patients' everyday lives. Support from health professionals to manage fatigue and develop strategies to increase physical activity and maintain work is important for people with RA-related fatigue

Intramuscular Priming and Intranasal Boosting Induce Strong Genital Immunity Through Secretory IgA in Minipigs Infected with Chlamydia trachomatis

International efforts in developing a vaccine against Chlamydia trachomatis have highlighted the need for novel immunization strategies for the induction of genital immunity. In this study, we evaluated an intramuscular (IM) prime/intranasal boost vaccination strategy in a Göttingen Minipig model with a reproductive system very similar to humans. The vaccine was composed of C. trachomatis subunit antigens formulated in the Th1/Th17 promoting CAF01 adjuvant. IM priming immunizations with CAF01 induced a significant cell-mediated interferon gamma and interleukin 17A response and a significant systemic high-titered neutralizing IgG response. Following genital challenge, intranasally boosted groups mounted an accelerated, highly significant genital IgA response that correlated with enhanced bacterial clearance on day 3 post infection. By detecting antigen-specific secretory component (SC), we showed that the genital IgA was locally produced in the genital mucosa. The highly significant inverse correlation between the vaginal IgA SC response and the chlamydial load suggests that IgA in the minipig model is involved in protection against C. trachomatis. This is important both for our understanding of protective immunity and future vaccination strategies against C. trachomatis and genital pathogens in general

Genital Infiltrations of CD4⁺ and CD8⁺ T Lymphocytes, IgA⁺ and IgG⁺ Plasma Cells and Intra-Mucosal Lymphoid Follicles Associate With Protection Against Genital <i>Chlamydia trachomatis</i> Infection in Minipigs Intramuscularly Immunized With UV-Inactivated Bacteria Adjuvanted With CAF01

The development of a vaccine against genital chlamydia in women is advancing, and the evaluation of in situ immune responses following vaccination and challenge infections is crucial for development of a safe and protective vaccine. This study employs the sexually mature minipig model to characterize the genital in situ immune response to Chlamydia trachomatis infection in pigs previously immunized intramuscularly with UV-inactivated C. trachomatis serovar D (UV-SvD) adjuvanted/formulated with CAF01 adjuvant compared to a CAF01-alone control group. Pigs immunized with UV-SvD were significantly protected against vaginal challenge with C. trachomatis on day 3 post inoculation and showed significantly higher cervical infiltrations of approximately equal numbers of CD4+ and CD8+ T-cells, and IgG+ and IgA+ plasma cells compared to adjuvant-alone immunized controls. These immunological signatures correspond to findings in mice and are similar to those described in female chlamydia patients. This proves important potential for the pig model in elucidating immunological in situ signatures in future translational research in chlamydia vaccinology

The vaginal microbiome is stable in prepubertal and sexually mature Ellegaard Göttingen Minipigs throughout an estrous cycle

International audienceAbstractAlthough the pig has been introduced as an advanced animal model of genital tract infections in women, almost no knowledge exists on the porcine vaginal microbiota, especially in barrier-raised Göttingen Minipigs. In women, the vaginal microbiota plays a crucial role for a healthy vaginal environment and the fate of sexually transmitted infections such as Chlamydia trachomatis infections. Therefore, knowledge on the vaginal microbiota is urgently needed for the minipig model. The aim of this study was to characterize the microbiota of the anterior vagina by 16 s rRNA gene sequencing in prepubertal and sexually mature Göttingen Minipigs during an estrous cycle. The dominating phyla in the vaginal microbiota consisted of Firmicutes, Proteobacteria, Actinobacteria, Bacteriodetes and Tenericutes. The most abundant bacterial families were Enterobacteriaceae, unclassified families from Gammaproteobacteria, Clostridiales Family XI Incertae Sedis, Paenibacillaceae, Lactobacillaceae, Ruminococcaceae and Syntrophaceae. We found a higher abundance of Lactobacillaceae in the prepubertal Göttingen Minipigs compared to sexually mature non-pregnant Göttingen Minipigs. However, correlation tests and diversity parameters revealed a very stable vaginal microbiota in the Göttingen Minipigs, both before and after sexual maturity and on different days throughout an estrous cycle. The vaginal microbiota in Göttingen Minipigs was not dominated by lactobacilli, as it is in women and according to our results the minipig vaginal microbiota is very stable, in opposite to women. These differences should be considered when using the minipig as a model of the genital tract in women

Genital tract lesions in sexually mature Göttingen minipigs during the initial stages of experimental vaginal infection with <em>Chlamydia trachomatis </em>serovar D

BACKGROUND: Chlamydia is one of the most common sexually transmitted diseases in humans worldwide, causing chronic lesions in the reproductive tract. Due to its often asymptomatic course, there is limited knowledge about the initial changes in the genital tract following infection. This study employs a novel sexually mature minipig model to investigate the initial histopathological changes following vaginal infection with Chlamydia trachomatis serovar D. RESULTS: A vaginal inoculation resulted in an infection primarily affecting the lower genital tract. The histopathological changes were characterized by a subepithelial inflammation consisting of neutrophils and mononuclear cells, followed by an increase in the number of plasma cells within the sub-epithelial stroma of the vagina. Detection of Chlamydia was associated with expression of cyclooxygenase-2 and interleukin-8 by superficial epithelial cells. The infection was self-limiting, with a duration of 7 days. CONCLUSION: Neutrophils, plasma cells and IL-8 have been linked with Chlamydia genital infection of unknown duration in human patients. In this study, we observe a similar pattern of local immune response/inflammation following experimental inoculation suggesting this porcine model shows promise as a model for translational chlamydia research. ELECTRONIC SUPPLEMENTARY MATERIAL: The online version of this article (doi:10.1186/s12917-016-0793-6) contains supplementary material, which is available to authorized users

Large expert-curated database for benchmarking document similarity detection in biomedical literature search

Document recommendation systems for locating relevant literature have mostly relied on methods developed a decade ago. This is largely due to the lack of a large offline gold-standard benchmark of relevant documents that cover a variety of research fields such that newly developed literature search techniques can be compared, improved and translated into practice. To overcome this bottleneck, we have established the RElevant LIterature SearcH consortium consisting of more than 1500 scientists from 84 countries, who have collectively annotated the relevance of over 180 000 PubMed-listed articles with regard to their respective seed (input) article/s. The majority of annotations were contributed by highly experienced, original authors of the seed articles. The collected data cover 76% of all unique PubMed Medical Subject Headings descriptors. No systematic biases were observed across different experience levels, research fields or time spent on annotations. More importantly, annotations of the same document pairs contributed by different scientists were highly concordant. We further show that the three representative baseline methods used to generate recommended articles for evaluation (Okapi Best Matching 25, Term Frequency-Inverse Document Frequency and PubMed Related Articles) had similar overall performances. Additionally, we found that these methods each tend to produce distinct collections of recommended articles, suggesting that a hybrid method may be required to completely capture all relevant articles. The established database server located at https://relishdb.ict.griffith.edu.au is freely available for the downloading of annotation data and the blind testing of new methods. We expect that this benchmark will be useful for stimulating the development of new powerful techniques for title and title/abstract-based search engines for relevant articles in biomedical research.Peer reviewe