Patrik Emblad defends his thesis “Substance and function – Theories on private law within Swedish income taxation”

Emblad argues that private law has been and can be understood in contradictory ways. Hence, private law can be referred to in order to justify contradictory solutions to tax law problems. This leads to the conclusion that private law ought to be understood as being produced in tax law and not as an external entity that tax law relates to. 

The thesis is published in full text in Swedish at http://hdl.handle.net/2077/66302

Opponent: Martin Berglund, Associate Professor, Uppsala University 

Members of the examining committee: Åsa Gunnarsson, Professor, Umeå University, Chair of the examining committee; Mattias Dahlberg, Professor, Uppsala University; Peter Meltz, Professor, Stockholm University