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Emil ElgebrantAssociate Professor

About me

Research Topic

Property Law

Research Area

General Private Law, Insolvency Law, Property Law

Description of Research Project

The research project, Property Law Identity for Non-Physical Assets, addresses a range of legal issues related to property law identity and ownership exclusivity that arise when conflicting claims involve asset types without physical representation (non-physical assets). The research project can be described as basic legal research within the insolvency law field, with clear elements of general property law.

Publications

Monographs

  • Cryptocurrencies – Special Legal Effects of Holding Bitcoins and Other Similar Payment Methods, Wolters Kluwer, 134 pages, 2016 (swedish)
  • Ownership & Value of Emission Rights and Other Similar Trade Objects: A Property Law, Accounting Law, and Tax Law Study, Doctoral Dissertation, Jure Förlag, 370 pages, 2012 (swedish)

Articles

  • Disposition Authority and Technological Neutrality, Festschrift for Göran Millqvist, Jure Förlag, 12 pages, 2019 (swedish)
  • Various Disposal Restrictions in Jointly Owned Property, Juridisk Tidskrift, no. 1, 7 pages, 2018/19 (swedish)
  • The Bitcoin Judgment – Purpose, Which and Whose?, Skattenytt no. 1, 9 pages, 2016 (swedish)
  • Bitcoins – Some Reflections on a Preliminary Ruling, Skattenytt no. 4, 13 pages, 2014 (swedish)
  • Stefan Olsson, Accounting Law – An Introduction, Review, Juridisk Tidskrift, no. 1, 4 pages, 2013/14 (swedish)
  • Emission Trading and the Tax Law Deduction Ban for Sanction Fees, Skattenytt no. 4, 10 pages, 2006 (swedish)

Anthologies and Reports

  • Research Report on Legal Aspects of Digital Currencies: A Property Law Study, Payment Inquiry, the Swedish government, Fi 2020:12, 59 pages, 2021 (swedish)
  • VAT Classification Problems Intensified by Transactions of Emission Rights and Electricity Certificates, Festschrift for Ingrid Arnesdotter, Jure Förlag, 13 pages, 2012 (swedish)
  • National Reporter, Taxation of Energy and Traffic, Institute for Austrian and International Tax Law, 9 pages, 2008
  • International Trade of Emission Rights from a Tax Law Perspective, Report, Confederation of Swedish Enterprise, 35 pages, 2007 (swedish)

Books

  • Case Law Collection in Credit and Insolvency Law, (ed.), Norstedts Juridik AB, 803 pages, 2019 (swedish)
  • Legislative Collection in Credit and Insolvency Law and Corporate Law, (ed.), Norstedts Juridik AB, 683 pages, 2019 (swedish)

Government consultation

  • Government consultation on the Government Office’s Memorandum "Increased Ambition Level in the Electricity Certificate System by 2020", Linköping University, 2 pages, 2015 (swedish)
  • Government consultation on the EC Commission's Proposal for a Directive of the European Parliament and the Council Amending Directive 2003/87/EC to Improve and Extend the EU Emissions Trading System and Proposal for a Decision Regarding Member States, Stockholm University, 1 page, 2008 (swedish)
  • Government consultation on the EC Commission's Proposal for a Directive to Include Aviation in the EU Emissions Trading System (COM [118 final) and the Swedish Environmental Protection Agency's Report Integrating Aviation into the EU Emissions Trading System (report 5655), Stockholm University, 1 page, 2007 (swedish)
  • Tax Rules for Certain Kyoto Units (Fi 2005/6264), Stockholm University, 1 page, 2006 (swedish)

Conferences

  • The Applicability of Blockchain Technology – A Legal Issue Inventory?, Speaker at SCCL Seminar on the Applicability of Blockchain Technology for Real Estate and Securities Markets, November 2, 2016
  • Interdisciplinary Legal Research: Methodology or Perspective?, Conference Contribution NJD, 2015
  • Emission Trading and the Tax Law Deduction Ban for Sanction Fees, Conference Contribution TOR/Skattenytt, 2006
  • Researching Emission Rights in an EC Perspective – Especially on a Financial Instrument and Tax Law Perspectives, Conference Contribution, SMC, 2006

Education

  • Associate Professor (Docent) in Civil Law, Stockholm University, 2017
  • Associate Professor, Linköping University, 2018
  • Juris Doctor, Civil Law, Stockholm University, 2012, Title: Ownership & Value of Emission Rights and Other Similar Trade Objects: A Property Law, Accounting Law, and Tax Law Study. Supervisor: Göran Millqvist
  • Master of Laws, Stockholm University, 2005

Teaching (Current)

  • Course Director and Lecturer for the Special Course in Insolvency Law with Property Law
  • Course Director and Lecturer in Negotiable Instruments Law and Property Law, Private Law A

Assignments

  • Member of the Research Departments for General Property Law and the Research Department for Insolvency Law with Property Law at SCCL

Publications

A selection from Stockholm University publication database

  • Ägande & värde av utsläppsrätter och andra liknande handelsobjekt

    2012. Emil Elgebrant.

    Thesis (Doc)

    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

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