Zoekresultaat: 34 artikelen

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Jaar 2014 x
Artikel

Access_open Source-usage within doctrinal legal inquiry: choices, problems, and challenges

Tijdschrift Law and Method, juni 2014
Trefwoorden methodological challenges, doctrinal legal inquiry, source-usage, methodology, method
Auteurs Mr. Marnix Vincent Roderick Snel LLM, MA
SamenvattingAuteursinformatie

    This article provides an overview of the methodological challenges that scholars are confronted with in relation to use of legislation, case law and literature commentaries within doctrinal legal inquiry. Therefore it employs a systematic literature review and a supplementary explorative expert-consultation among legal scholars of Tilburg University. Although the scope of the research is still limited, it shows that doctrinal legal inquiry is subjected to more and other methodological challenges surrounding the source-usage than one might expect. This insight may contribute to the further development of the meta-discipline ’law and methodology’ and simultaneously allows for more methodological awareness among doctrinal legal scholars.


Mr. Marnix Vincent Roderick Snel LLM, MA
Marnix Snel is a PhD researcher at the Research Group ‘Methodology of law and legal scholarship’ at Tilburg University. I thank prof. Rob van Gestel, prof. Jan Vranken and Dr. Arie-Jan Kwak for their comments on earlier draft version of this article.

    Public law is sometimes said to deal with distributive justice. Such allocation issues are at least very dominant when public authorities grant only a limited number of public rights (authorizations, subsidies, etc.) and the number of applicants exceeds this maximum. The characteristics common to these ’limited public rights’ raise the question whether there are some general allocation rules applying to any allocation of limited public rights. This article shows how economic allocation theory can be helpful in constructing general allocation rules as a corollary of general legal principles. Allocation theory turns out to provide for general concepts and results clarifying general allocation rules and revealing mutual connections. Extending this allocation perspective from limited public rights to public law in general requires the hidden allocation issues in public law to be unveiled.


Johan Mr.dr. Wolswinkel
C.J. Wolswinkel LLM MSc PhD is Assistant Professor at the VU University Amsterdam and participates in the research programme Public Contracts: Law and Governance of the VU Centre for Law and Governance. This article expands some methodological issues developed in his PhD thesis De verdeling van schaarse publiekrechtelijke rechten. Op zoek naar algemene regels van verdelingsrecht (The Hague: Boom Juridische uitgevers 2013).

    This article addresses the problem of qualitative interviewing in the field of legal studies, and more precisely the practice of interviewing judges. In the last five years the authors of this article conducted two different research projects which involved interviewing judges as a research method. In this article the authors share their experience and views on the qualitative interviewing method, and provide the reader with an overview of the ‘ins’ and ‘outs’ attached to this tool, but also its advantages and disadvantages.


Urszula Jaremba
Urszula Jaremba is an Assistant Professor of EU Law at Erasmus School of Law (Erasmus University Rotterdam, the Netherlands)

Elaine Dr. Mak
Elaine Mak is Endowed Professor of Empirical Study of Public Law, in particular of Rule-of-Law Institutions, at Erasmus School of Law (Erasmus University Rotterdam, the Netherlands)
Article

Access_open The Economics and Empirics of Tax Competition: A Survey and Lessons for the EU

Tijdschrift Erasmus Law Review, Aflevering 1 2014
Trefwoorden tax competition, tax coordination, European Union, fiscal federalism
Auteurs Thushyanthan Baskaran Ph.D. en Mariana Lopes da Fonseca
SamenvattingAuteursinformatie

    We survey the theoretical and empirical literature on local and international tax competition in Economics. On the basis of this survey, we discuss whether EU countries should harmonise tax policies to prevent a race to the bottom. Much of the evidence suggests that tax competition does not lead to significant reductions in tax revenues. Therefore, we conclude that tax coordination is in all likelihood unnecessary to prevent inefficiently low levels of taxation in the EU. But since the evidence against the adverse effects of tax competition is not unambiguous, we also discuss whether intergovernmental transfers might be a less invasive means than outright tax harmonisation to prevent a race to the bottom.


Thushyanthan Baskaran Ph.D.
University of Goettingen, Germany.

Mariana Lopes da Fonseca
University of Goettingen, Germany.
Article

Access_open Tax Competition within the European Union – Is the CCCTB Directive a Solution?

Tijdschrift Erasmus Law Review, Aflevering 1 2014
Trefwoorden tax competition, tax planning, European Union, Common Consolidated Corporate Tax Base, factor manipulation
Auteurs Maarten de Wilde LL.M
SamenvattingAuteursinformatie

    The author addresses the phenomenon of taxable profit-shifting operations undertaken by multinationals in response to countries competing for corporate tax bases within the European Union. The central question is whether this might be a relic of the past when the European Commission’s proposal for a Council Directive on a Common Consolidated Corporate Tax Base sees the light of day. Or would the EU-wide corporate tax system provide incentives for multinationals to pursue artificial tax base-shifting practices within the EU, potentially invigorating the risk of undue governmental tax competition responses? The author’s tentative answer on the potential for artificial base shifting and undue tax competition is in the affirmative. Today, the issue of harmful tax competition within the EU seems to have been pushed back as a result of the soft law approaches that were initiated in the late 1990s and early 2000s. But things might change if the CCCTB proposal as currently drafted enters into force. There may be a risk that substantial parts of the EU tax base would instantly become mobile as of that day. As the EU Member States at that time seem to have only a single tool available to respond to this – the tax rate – that may perhaps initiate an undesirable race for the EU tax base, at least theoretically.


Maarten de Wilde LL.M
LL.M, Researcher/lecturer, Erasmus University Rotterdam (<dewilde@law.eur.nl>), lecturer, University of Amsterdam, tax lawyer, Loyens & Loeff NV, Rotterdam, the Netherlands. This article was written as part of the Erasmus School of Law research programme on ‘Fiscal Autonomy and Its Boundaries’. The author wishes to thank the anonymous reviewers for their constructive comments on an earlier draft of this article.
Article

Access_open Company Tax Integration in the European Union during Economic Crisis – Why and How?

Tijdschrift Erasmus Law Review, Aflevering 1 2014
Trefwoorden company tax harmonisation, EU law, Internal Market, taxation policies
Auteurs Anna Sting LL.M
SamenvattingAuteursinformatie

    Company tax integration in the EU is yet to be realised. This article first outlines the main benefits of company tax integration for the Economic and Monetary Union, and also discusses the main legal obstacles the EU Treaties pose for harmonisation of company tax. The main problem identified is the unanimity requirement in the legal basis of Article 115 TFEU. As this requirement is currently not feasible in the political climate of the debt crisis, this article assesses possible reasons for and ways to further fiscal integration. It considers Treaty change, enhanced cooperation, soft law approaches and also indirect harmonisation through the new system of economic governance. Eventually, a possible non-EU option is considered. However, this article recommends making use of the current EU law framework, such as soft law approaches and the system of the new economic governance to achieve a more subtle and less intrusive tax harmonisation, or instead a Treaty change that would legitimately enhance and further economic integration in the field of taxation.


Anna Sting LL.M
PhD Candidate at the Department of International and European Union Law, Erasmus University Rotterdam. The author would like to thank the organisers of the seminar on Company Tax Integration in the European Union, as well as the participants of the seminar of 11 June 2013 for their comments, as well as Prof. Fabian Amtenbrink for comments on an earlier draft of this paper.
Article

Access_open The Effect of 'Excessive’ Tax Planning and Tax Setting on Welfare: Action Needed?

Tijdschrift Erasmus Law Review, Aflevering 1 2014
Trefwoorden tax planning, optimal taxation, tax competition, corporate taxation
Auteurs Hendrik Vrijburg Ph.D.
SamenvattingAuteursinformatie

    This article presents a literature review on the welfare effects of excessive company taxation practices. The article intends to structure the debate by sketching a conceptual framework of thought for the topic under consideration and places the existing literature within this framework. The article ends with a thought-provoking discussion between two extreme papers in the literature, one against tax planning and one in favour. The discussion is concluded by identifying the fundamental differences in assumptions underlying both approaches.


Hendrik Vrijburg Ph.D.
Assistant Professor, Erasmus School of Economics, Erasmus University Rotterdam and Tinbergen Institute, PO Box 1738, 3000 DR Rotterdam, The Netherlands, Phone: +31-10-408-1485, Fax: +31-10-408-9031, email: vrijburg@ese.eur.nl.
Artikel

Access_open What Makes Age Discrimination Special? A Philosophical Look at the ECJ Case Law

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 1 2014
Trefwoorden age discrimination, intergenerational justice, complete-life view, statistical discrimination, anti-discrimination law
Auteurs Axel Gosseries
SamenvattingAuteursinformatie

    This paper provides an account of what makes age discrimination special, going through a set of possible justifications. In the end, it turns out that a full understanding of the specialness of age-based differential treatment requires that we consider together the ‘reliable proxy,’ the ‘complete-life neutrality,’ the ‘sequence efficiency’ and the ‘affirmative egalitarian’ accounts. Depending on the specific age criteria, all four accounts may apply or only some of them. This is the first key message of this paper. The second message of the paper has to do with the age group/birth cohort distinction. All measures that have a differential impact on different cohorts also tend to have a differential impact on various age groups during the transition. The paper points at the practical implications of anti-age-discrimination law for differential treatment between birth cohorts. The whole argument is confronted all along with ECJ cases.


Axel Gosseries
Axel Gosseries is a permanent research fellow at the Belgian FRS-FNRS and a Professor at the University of Louvain (UCL, Belgium) where he is based at the Hoover Chair in Economic and Social Ethics.
Artikel

Cirkels voor Ondersteuning, Samenwerking en Aanspreekbaarheid

Hoe vrijwilligers bijdragen aan preventie van zedenrecidive en herstel van binding

Tijdschrift Tijdschrift voor Herstelrecht, Aflevering 1 2014
Trefwoorden volunteering, rehabilitation, Restorative justice, Family bonds, Sex offenders
Auteurs Mechtild Höing en Audrey Alards
SamenvattingAuteursinformatie

    COSA (Circles of Support and Accountability) have been fully implemented and accepted in the Dutch probation organization. In COSA projects, volunteers support a former sex offender during his rehabilitation, supervised by professionals. Projects offer national coverage and until now, 42 sex offenders have been supported. International effect studies and Dutch research into effective processes offer a scientific framework, offering the theoretical and empirical underpinnings for a COSA intervention model. The normative basis of COSA is found in its specific place in restorative justice. Primarily, COSA strives for restoration of relationships within a moral and responsible community and restoration of the offender. Restoration of family bonds is an option, but needs to be well coordinated with professionals.


Mechtild Höing
Mechtild Höing is werkzaam aan de Avans Hogeschool en is docent-onderzoeker bij Expertisecentrum Veiligheid; zij onderzoekt COSA sinds 2009.

Audrey Alards
Audrey Alards is werkzaam bij Reclassering Nederland; als cirkelcoördinator is zij sinds 2009 werkzaam voor COSA.
Artikel

‘Resistance Through Rituals’, ‘Policing the Crisis’ and the present conjuncture

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 1 2014
Trefwoorden conjuncture, neo-liberalism, hegemony, subcultures, exceptional state
Auteurs Dr. Tony Jefferson
SamenvattingAuteursinformatie

    This article deals with three questions. What did resistance mean in the 1970s and what does it mean today? Have the rituals of resistance changed over time? What is the status today of moral panic theory? These questions directly refer to ‘Resistance Through Rituals’ (1976) and ‘Policing the Crisis’ (1978). For that reason, one of the authors answers these key questions in a contemporary framework of hegemony, security and neoliberal politics, and points to the continuing relevance of the political and critical tradition of British cultural studies.


Dr. Tony Jefferson
Dr. Tony Jefferson is emeritus hoogleraar aan Keele University (UK). E-mail: tonyjefferson45@gmail.com

    Nicola Giudice wrote an article about the Italian model about mediation, especially about mandatory mediation. The Italian model is an interesting lab for European countries. The article focuses on the role of Italian Government in the evolution of the mediation system.


Nicola Giudice
Nicola Giudice (Milan Chamber of Arbitration-Mediation Service, Head Officer) is also author of books, trainer and a passionate promoter of the culture of alternative dispute resolution in Italy.
Artikel

Dutch influence on the reform of the Macedonian system of civil enforcement

Tijdschrift Tijdschrift voor Civiele Rechtspleging, Aflevering 1 2014
Trefwoorden bailiffs, civil enforcement, direct enforcement, dejudicialization
Auteurs Prof. dr. T. Zoroska-Kamilovska
SamenvattingAuteursinformatie

    The Macedonian system of civil enforcement has long been construed as a reflection of the principle of “re-adjudication upon the original request for legal protection”. The worryingly low execution rate and the excessive length of the enforcement procedure have imposed the necessity of urgent “restructuring” of the entirety of the enforcement system, and the Dutch model has served as an excellent role-model. This article provides a short overview of the characteristic features of the Macedonian enforcement system, and the degree to which they correspond to the Dutch model of civil enforcement.


Prof. dr. T. Zoroska-Kamilovska
Prof. Dr T. Zoroska-Kamilovska is Associate Professor of Civil Procedural Law at the Faculty of Law ‘Iustinianus Primus’, Ss. Cyril and Methodius State University in Skopje, of the Republic of Macedonia.
Artikel

Symboolwetgeving: de opkomst, ondergang en wederopstanding van een begrip

Tijdschrift RegelMaat, Aflevering 1 2014
Trefwoorden symboolwetgeving, communicatieve benadering van wetgeving, interactionisme, open normen, democratie
Auteurs Prof. dr. B. van Klink
SamenvattingAuteursinformatie

    De communicatieve benadering van wetgeving heeft aanleiding gegeven tot de nodige wetenschappelijke discussie. In deze bijdrage gaat de auteur nader in op de aangevoerde kritiekpunten. Doel van dit artikel is te bepalen in welke opzichten de communicatieve benadering aanvulling of correctie behoeft. Conclusie is dat het achterliggende democratische ideaal nog steeds relevant is: de wens om burgers meer te betrekken bij de totstandkoming en de uitvoering van wetgeving. Tegelijk moet beter rekenschap worden afgelegd van de processen van in- en uitsluiting waarmee wetgeving onvermijdelijk gepaard gaat. Niet iedereen kan, mag of wil meepraten over de betekenis van de wet, niet elk gezichtspunt kan in het uiteindelijke wetgevende besluit erkenning krijgen.


Prof. dr. B. van Klink
Prof. dr. B. van Klink is hoogleraar Methoden van recht en rechtswetenschap aan de Vrije Universiteit Amsterdam.
Artikel

‘Staring at the felony forest’

De complexiteit van risicoprofilering nader in kaart gebracht

Tijdschrift PROCES, Aflevering 1 2014
Trefwoorden profileren, discretionaire bevoegdheden, etniciteit, selectie
Auteurs Tim Dekkers MSc en Mr. dr. Maartje van der Woude
SamenvattingAuteursinformatie

    In the Netherlands, the debate around police profiling has been rather low key – until recently. Now it has turned into a heated discussion with a clear focus on ethnic profiling. This extensive international literature review aims to show that there is more to profiling than just ethnicity. Factors such as behavior and the vehicle someone is driving can be just as important as a person’s looks. The results of this study put profiling in perspective and level the playing field of the debate, in which the side of the organizations using profiling has not gotten enough attention until now.


Tim Dekkers MSc
Tim Dekkers MSc is junior onderzoeker bij het Instituut voor Strafrecht & Criminologie van de Universiteit Leiden.

Mr. dr. Maartje van der Woude
Mr. dr. Maartje van der Woude ishoofddocent Straf- en strafprocesrecht aan het Instituut voor Strafrecht & Criminologie te Leiden. Zij is tevens redactielid van PROCES.
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