Ägande & värde av utsläppsrätter och andra liknande handelsobjekt : en sakrättslig, redovisningsrättslig och skatterättslig studie

Sammanfattning: The objective of the dissertation is to examine national legal issues arising with the enactment of emissions allowances, electricity certificates and other similar trading objects. Several of the issues identified in this dissertation have their origins in the same problems that arose with the enactment of the legislation regarding promissory notes in the 1910’s and the legislation concerning the digitalization/dematerialization of financial instruments in the 1980’s. Simply stated, the fundamental problem is what has the legislator created? The dissertation’s interdisciplinary character has facilitated an approximation of issues that have arisen, which would not have been possible through studies solely of individual legal areas. This method has proven itself to be particularly relevant as new legal figures are introduced in an existing legal system. A starting point for any study of the trading object is that it is an independent legal object, separate from any authorization to emit, etc. This means that the trading object does not consist of any right to act in a certain manner (emit, etc.).A legal classification of the trading object has shown itself to be difficult to achieve within all of the studied legal areas. The private law conceptual apparatus and its categorizations of property have been debated in this dissertation from different perspectives. How the economic value of the trading object is treated in a legal context has shown itself to be dependent upon which legal context is intended, and how the trading object is classified in this context. The trading object’s private law character and its ability to be owned has certain significance for the accounting, income, and VAT law classifications of the trading object. The legal classification of the trading objects raises, to a great extent, a general and fundamental classification problem