Ed. Eleonor Kristoffersson & Mais Qandeel
Law and Sustainable Development SWEDISH PERSPECTIVES
LAW AND SUSTAINABLE DEVELOPMENT Swedish Perspectives editors eleonor kristoffersson & mais qandeel
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© Författarna och Iustus Förlag AB, Uppsala 2021 Upplaga 1:1 ISBN 978-91-7737-180-9 Produktion: eddy.se ab, Visby 2021 Omslag: John Persson Förlagets adress: Box 1994, 751 49 Uppsala Telefon: 018-65 03 30 Webbadress: www.iustus.se, e-post: kundtjanst@iustus.se Printed by Eurographic Group, Denmark 2021
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Table of Contents
Table of Contents The Authors 7 Preface 9 Eleonor Kristoffersson and Mais Qandeel Chapter 1 Introduction: Evolving Sustainable Development and the Swedish Approach 11 PART I BUSINESS, TECHNOLOGY AND SUSTAINABILITY Mais Qandeel Chapter 2 Legal Considerations of Corporate Responsibility for Sustainability: A Just Business 21 Jan Kellgren Chapter 3 Business Law and Circular and Sustainable Innovations – Challenges and Opportunities for the Legislature and Legal Research 53 Magnus Kristoffersson Chapter 4 Legal Tech and Sustainable Development: Cost as a Barrier to Equal Access to Justice and the Use of Legal Tech Solutions 69
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Table of Contents PART II TAX LAW AND SUSTAINABILITY Cristina Trenta Chapter 5 The Role of Taxation in the Context of the EU Collaborative Cybersecurity Framework 97 Eleonor Kristoffersson Chapter 6 A Tax on Plastic Carrier Bags for Sustainable Development 137 Ylva Larsson Chapter 7 Sustainability in Tax Law and Taxpayers’ Rights 153 PART III HUMAN RIGHTS AND SUSTAINABILITY Rigmor Argren Chapter 8 Combatting Climate Change: A Matter of Human Rights 167 Elin Skog Chapter 9 Culture Heritage in the Light of Sustainable Development 197 PART IV SUSTAINABILITY IN PROCEDURAL LAW AND JURISPRUDENCE Laura Ervo Chapter 10 Sustainability in East-Nordic Procedural Law 215 Joakim Nergelius Chapter 11 Subsidiarity or Sustainable Supremacy? A Different Perspective on EU Law in the Future 235
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The Authors
The Authors Argren, Rigmor, Ph.D.: Senior Lecturer of International Law, Örebro University, Sweden. Ervo, Laura, Ph.D.: Professor of Procedural Law, Örebro University, Sweden. Kellgren, Jan, Ph.D.: Professor of Tax Law at Linköping University and Visiting Professor of Tax Law at Örebro University, Sweden. Kristoffersson, Eleonor, Ph.D.: Professor of Tax Law at Örebro University and Visiting Professor at Gävle University and Linköping University, Sweden. Kristoffersson, Magnus, Ph.D.: Senior Lecturer at Örebro University, Sweden. Larsson, Ylva, LL.M.: Senior Researcher of Tax Law at Örebro University, Sweden. Nergelius, Joakim, Ph.D.: Professor of Constitutional Law at Örebro University, Sweden. Qandeel, Mais, Ph.D.: Senior Lecturer of Law and Digitalization/ International Law at Örebro University, Sweden. Skog, Elin, LL.M.: Lecturer at Örebro University, Sweden. Trenta, Cristina, Ph.D.: Associate Professor of Tax Law at Örebro University.
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Preface
Preface Together, let us make this a decade of action; a decade of ambition; a decade of transformation; a decade of hope and peace.1
This book addresses an area which has been gaining a vast attention in the recent years and will continue so in the future: law and sustainable development. The UN 2030 Agenda seeks to strengthen three main pillars on which sustainable development lays: social, economic, and environmental. In order to realize the UN 2030 Agenda, the law comes at a significant interplay and critical role. It is the law that transitions political decisions to legally binding rules. Örebro University is missioned to be a sought-after and dedicated player in society that, together with others, promotes action in support of the global goals for sustainable development. The idea of this book originates from the University’s mission. In the belief that the law has an essential role in promoting action and supporting the global goals for sustainable development, the School of Law at the University has carried this mission and translated it into action. The process of this book started in 2019 with a series of seminars, discussions and public presentations, which finally led to the completion of eleven contributions from the School of Law, Örebro University. The contributions are written by professors, associate professors, senior lecturers, and lecturers of law at Örebro University. The editors would like to thank the authors who wrote the individual chapters and generously responded to the suggestions and instructions of the editors. The editors would also like to to thank Örebro University
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UN Secretary General’s Opening Remarks at Sustainable Development Goals Moment, 18 September 2020.
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Preface
for the financial contributions which directly or indirectly facilitated the production of this book. Örebro, October 2021 Mais Qandeel and Eleonor Kristoffersson
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Law and Sustainable Development
ISBN 978-91-7737-180-9
Ed. Eleonor Kristoffersson & Mais Qandeel
This anthology offers a comprehensive understanding of certain issues in relation to law and sustainable development. It addresses some of the most important challenges and answers how the law can be deployed to achieve sustainable development goals. Its central themes discuss sustainability from a business, technology, tax, human rights, procedures and jurisprudence perspective at the Swedish and international levels. Introducing pioneering incentives, this anthology highlights a pragmatic account and current obstacles to achieving sustainability at the law-making level as well as societal and economic encounters. This anthology thus makes an important contribution to alleviating the global effort to sustainable development. It would be of great interest to practitioners, academics and students.
Ed. Eleonor Kristoffersson & Mais Qandeel
Law and Sustainable Development SWEDISH PERSPECTIVES