Zoekresultaat: 126 artikelen

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    In May 2017, the Ogiek indigenous community of Kenya successfully challenged the denial of their land and associated rights before the African Court of Human and Peoples Rights (‘the Court’). In the first indigenous peoples’ rights case considered the Court, and by far the largest ever case it has had to consider, the Court found violations of Articles 1, 2, 8, 14, 17 (2) and (3), 21 and 22 of the African Charter on Human and Peoples’ Rights (‘the African Charter’). It therefore created a major legal precedent. In addition, the litigation itself and Ogiek’s participation in the various stages of the legal process provided a model for community engagement, through which the Ogiek were empowered to better understand and advocate for their rights. This article will first explain the history of the case and the Court’s findings, and then move on to examine in further detail methods employed to build the Ogiek’s capacity throughout, and even beyond, the litigation.


Lucy Claridge
Legal Director, Minority Rights Group International.

    Despite enjoying distinct and privileged constitutional statuses, the Indigenous minorities of Malaysia, namely, the natives of Sabah, natives of Sarawak and the Peninsular Malaysia Orang Asli continue to endure dispossession from their customary lands, territories and resources. In response, these groups have resorted to seeking justice in the domestic courts to some degree of success. Over the last two decades, the Malaysian judiciary has applied the constitutional provisions and developed the common law to recognise and protect Indigenous land and resource rights beyond the literal confines of the written law. This article focuses on the effectiveness of the Malaysian courts in delivering the preferred remedy of Indigenous communities for land and resource issues, specifically, the restitution or return of traditional areas to these communities. Despite the Courts’ recognition and to a limited extent, return of Indigenous lands and resources beyond that conferred upon by the executive and legislative arms of government, it is contended that the utilisation of the judicial process is a potentially slow, costly, incongruous and unpredictable process that may also not necessarily be free from the influence of the domestic political and policy debates surrounding the return of Indigenous lands, territories and resources.


Yogeswaran Subramaniam Ph.D.
Yogeswaran Subramaniam is an Advocate and Solicitor in Malaysia and holds a PhD from the University of New South Wales for his research on Orang Asli land rights. In addition to publishing extensively on Orang Asli land and resource rights, he has acted as legal counsel in a number of landmark indigenous land rights decisions in Malaysia.

Colin Nicholas
Colin Nicholas is the founder and coordinator of the Centre for Orang Asli Concerns (COAC). He received a PhD from the University of Malaya on the topic of Orang Asli: Politics, Development and Identity, and has authored several academic articles and books on Orang Asli issues. He has provided expert evidence in a number of leading Orang Asli cases. The law stated in this article is current as on 1 October 2017.

    In the process of adjudication and litigation, indigenous peoples are usually facing a very complex and demanding process to prove their rights to their lands and ancestral territories. Courts and tribunals usually impose a very complex and onerous burden of proof on the indigenous plaintiffs to prove their rights over their ancestral territories. To prove their rights indigenous peoples often have to develop map of their territories to prove their economic, cultural, and spiritual connections to their territories. This article reflects on the role played by the mapping of indigenous territories in supporting indigenous peoples’ land claims. It analyses the importance of mapping within the process of litigation, but also its the impact beyond the courtroom.


Jeremie Gilbert PhD
Jeremie Gilbert is professor of Human Rights Law, University of Roehampton.

Ben Begbie-Clench
Ben Begdie-Clench is a consultant working with San communities in southern Africa.

    Indigenous claims have challenged a number of orthodoxies within state legal systems, one of them being the kinds of proof that can be admissible. In Canada, the focus has been on the admissibility and weight of oral traditions and histories. However, these novel forms are usually taken as alternative means of proving a set of facts that are not in themselves “cultural”, for example, the occupation by a group of people of an area of land that constitutes Aboriginal title. On this view, maps are a neutral technology for representing culturally different interests within those areas. Through Indigenous land use studies, claimants have been able to deploy the powerful symbolic capital of cartography to challenge dominant assumptions about “empty” land and the kinds of uses to which it can be put. There is a risk, though, that Indigenous understandings of land are captured or misrepresented by this technology, and that what appears neutral is in fact deeply implicated in the colonial project and occidental ideas of property. This paper will explore the possibilities for an alternative cartography suggested by digital technologies, by Indigenous artists, and by maps beyond the visual order.


Kirsten Anker Ph.D.
Associate Professor, McGill University Faculty of Law, Canada. Many thanks to the two anonymous reviewers for their frank and helpful feedback.

    The judgment of the Inter-American Court of Human Rights in the case of Kaliña and Lokono Peoples v. Suriname is noteworthy for a number of reasons. Particularly important is the Court’s repeated citation and incorporation of various provisions of the 2007 United Nations Declaration on the Rights of Indigenous Peoples into its interpretation of the American Convention on Human Rights. This aids in greater understanding of the normative value of the Declaration’s provisions, particularly when coupled with the dramatic increase in affirmations of that instrument by UN treaty bodies, Special Procedures and others. The Court’s analysis also adds detail and further content to the bare architecture of the Declaration’s general principles and further contributes to the crystallisation of the discrete, although still evolving, body of law upholding indigenous peoples’ rights. Uptake of the Court’s jurisprudence by domestic tribunals further contributes to this state of dynamic interplay between sources and different fields of law.


Fergus MacKay JD
Article

Access_open Legal Legitimacy of Tax Recommendations Delivered by the IMF in the Context of ‘Article IV Consultations’

Tijdschrift Erasmus Law Review, Aflevering 2 2017
Trefwoorden legitimacy, International Monetary Fund (IMF), Article IV Consultations, tax recommendations, global tax governance
Auteurs Sophia Murillo López
SamenvattingAuteursinformatie

    This contribution examines the legal legitimacy of ‘Article IV Consultations’ performed by the IMF as part of its responsibility for surveillance under Article IV of its Articles of Agreement. The analysis focuses on tax recommendations given by the Fund to its member countries in the context of Consultations. This paper determines that these tax recommendations derive from a broad interpretation of the powers and obligations that have been agreed to in the Fund’s Articles of Agreement. Such an interpretation leads to a legitimacy deficit, as member countries of the Fund have not given their state consent to receive recommendations as to which should be the tax policies it should adopt.


Sophia Murillo López
Sophia Murillo López, LL.M, is an external PhD candidate at the Erasmus University Rotterdam and a member of the ‘Fiscal Autonomy and its Boundaries’ research programme.
Article

Access_open Legality of the World Bank’s Informal Decisions to Expand into the Tax Field, and Implications of These Decisions for Its Legitimacy

Tijdschrift Erasmus Law Review, Aflevering 2 2017
Trefwoorden World Bank, legality, legitimacy, global tax governance, tax policy and tax administration reforms
Auteurs Uyanga Berkel-Dorlig
SamenvattingAuteursinformatie

    The emergence of global tax governance was triggered by common tax problems, which are now still being faced by international society of nation-states. In the creation of this framework, international institutions have been playing a major role. One of these institutions is the World Bank (Bank). However, those who write about the virtues and vices of the main creators of the framework usually disregard the Bank. This article, therefore, argues that this disregard is not justified because the Bank has also been playing a prominent role. Since two informal decisions taken in the past have contributed to this position of the Bank, the article gives in addition to it answers to the following two related questions: whether these informal decisions of the Bank were legal and if so, what implications, if any, they have for the Bank’s legitimacy.


Uyanga Berkel-Dorlig
Ph.D. candidate in the Department of Tax Law, Erasmus School of Law, Erasmus University Rotterdam, The Netherlands.
Artikel

Het lichaam van de niet-uitvoerende bestuurder

Tijdschrift Maandblad voor Ondernemingsrecht, Aflevering 10-11 2017
Trefwoorden rechtspersoon-commissaris, niet-uitvoerende bestuurder, non-executive, Wet bestuur en toezicht rechtspersonen, doorbraak
Auteurs Mr. K.H.M. de Roo
SamenvattingAuteursinformatie

    De wetgevers van zowel Nederland als Engeland willen de benoeming van rechtspersonen als niet-uitvoerende bestuurders verbieden. In Nederland is deze keuze echter niet onderbouwd; dit terwijl zij lijkt te botsen met de behoeften van de praktijk. Welke lessen kunnen uit de Engelse stand van zaken worden getrokken?


Mr. K.H.M. de Roo
Mr. K.H.M. de Roo is als promovendus verbonden aan het Zuidas Instituut voor Financieel recht en Ondernemingsrecht (ZIFO) van de Vrije Universiteit Amsterdam.

    In the last few decades, we have witnessed the renaissance of Comparative Constitutional law as field of research. Despite such a flourishing, the methodological foundations and the ultimate ratio of Constitutional comparative law are still debated among scholars. This article starts from the definition of comparative constitutional law given by one of the most prominent comparative constitutional law scholars in Italy, prof. Bognetti, who defined comparative constitutional law as the main joining ring between the historical knowledge of the modern law and the history of the humankind in general and of its various civil realizations. Comparative constitutional law is in other words a kind of mirror of the “competing vision of who we are and who we wish to be as a political community” (Hirschl), reflecting the structural tension between universalism and particularism, globalization and tradition.
    The article aims at addressing the main contemporary methodological challenges faced by the studies of the field. The article argues that contemporary comparative constitutional studies should address these challenges integrating the classical “horizontal” comparative method with a vertical one - regarding the international and supranational influences on constitutional settings - and fostering an interdisciplinary approach, taking into account the perspective of the social sciences.


Antonia Baraggia
Emile Noël Fellow, Jean Monnet Center for International and Regional Economic Law & Justice, NYU School of Law and Post-doc Fellow in Constitutional Law, University of Milan. For helpful comments on an earlier draft I am grateful to Luca Pietro Vanoni, Sofia Ranchordas and two anonymous reviewers.
Artikel

Fraude & asset recovery: een routekaart voor het terughalen van vermogensbestanddelen langs civielrechtelijke weg

Tijdschrift Tijdschrift voor Bijzonder Strafrecht & Handhaving, Aflevering 3 2017
Trefwoorden fraude, asset tracing, asset recovery, exhibitieplicht, Norwich Pharmacal order
Auteurs Mr. dr. C.G. van der Plas en Mr. C.L. van Tilburg
SamenvattingAuteursinformatie

    In dit artikel over fraude & asset recovery wordt stapsgewijs aan de hand van een casus uiteengezet hoe via civielrechtelijke weg kan worden achterhaald waar weggesluisde vermogensbestanddelen zijn gebleven en hoe deze kunnen worden teruggehaald. Daarbij wordt niet alleen aandacht besteed aan de mogelijkheden die het Nederlandse recht daarvoor biedt, maar passeren ook enkele discovery tools uit common law jurisdicties de revue.


Mr. dr. C.G. van der Plas
Mr. dr. C.G. van der Plas is advocaat bij Florent te Amsterdam en universitair docent Internationaal privaatrecht aan de UvA.

Mr. C.L. van Tilburg
Mr. C.L. van Tilburg is advocaat bij Florent te Amsterdam.

    The purpose of this article is to investigate whether the notion of an interest should be taken more seriously than the notion of a right. It will be argued that it should; and not only because it can be just as amenable to the institutional taxonomical structure often said to be at the basis of rights thinking in law but also because the notion of an interest has a more epistemologically convincing explanatory power with respect to reasoning in law and its relation to social facts. The article equally aims to highlight some of the important existing work on the notion of an interest in law.


Geoffrey Samuel
Professor of Law, Kent Law School, The University of Kent, Canterbury, Kent, U.K. This article is a much re-orientated, and updated, adaption of a paper published a decade ago: Samuel 2004, at 263. The author would like to thank the anonymous referees for their very helpful criticisms and observations on an earlier version of the manuscript.

    The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) for the purpose of combating abuse of tax treaties. This PPT rule is also included in the OECD Multilateral Instrument.
    The PPT rule is (amongst others) applicable when ‘it is reasonable to conclude’ that a benefit (granted by a tax treaty) was one of the principal purposes of any arrangement/transaction. This requirement contains two elements: the reasonableness test and the principal purpose test.
    In literature it is observed that (i) the reasonableness test of the PPT rule could be contrary to the European Union’s principle of legal certainty; (ii) that the OECD PPT rule gives the tax authorities too much discretion and, therefore, is not in line with EU law and (iii) there is doubt whether the OECD PPT rule contains a genuine economic activity test and therefore is in contravention of the abuse of law case law of the CJEU.
    In this contribution, I defend that none of the above-mentioned reasons the OECD PPT rule is contrary to EU law. The only potential problem I see is that the OECD PPT rule is broader (no artificiality required) compared to the GAARs in Anti-Tax Avoidance Directive and the Parent–Subsidiary Directive.


Dennis Weber
Dennis Weber is a professor of European corporate tax law at the University of Amsterdam and director and founder of the Amsterdam Centre for Tax Law (ACTL).

    On 6 December 2016, the Danish Supreme Court delivered its long-awaited judgment on the case of Ajos, addressing the issue of whether a private employer was entitled to refuse to make a redundancy payment in reliance on the former section 2a(3) of the Danish Salaried Employees Act or whether the general principle against discrimination on grounds of age needed to take precedence. It concluded that the employer was entitled to refuse to pay.


Christian K. Clasen
Christian K. Clasen is a partner at Norrbom Vinding, Copenhagen.
ECtHR Court Watch

ECtHR 8 November 2016, application 26126/07, Diplomatic immunity in labour relations

Naku – v – Lithuania and Sweden, Lithuanian and Swedish case

Tijdschrift European Employment Law Cases, Aflevering 1 2017
Trefwoorden Diplomatic immunity in labour relations
Artikel

Autonomy of law in Indonesia

Tijdschrift Recht der Werkelijkheid, Aflevering 3 2016
Trefwoorden Rule of law, Indonesia, Socio-legal studies, Legal scholarhip, Judiciary
Auteurs Professor Adriaan Bedner
SamenvattingAuteursinformatie

    This article seeks to answer how useful the theoretical approaches developed in Europe and the United States are for explaining or understanding the autonomy of law in Indonesia – a nation that is on the verge of becoming a lower-middle-income country and whose legal system presents many of the features found in other developing countries’ legal systems. The article first sketches three lines of theoretical thought that have dominated the inquiry into autonomy of law in (Western) sociology and then assesses to what extent they are represented in the socio-legal studies of Indonesian law. The conclusion is that although socio-legal scholars studying developing countries need supplementary concepts and theories, they can use the Western ones as their point of departure in understanding the functioning of law in a setting that is very different from the one in which these theories were developed.


Professor Adriaan Bedner
Adriaan Bedner is professor of law and society in Indonesia at the Van Vollenhoven Institute (Leiden Law School). He has worked on many different subjects within this field, including family law, administrative courts, and environmental law. His present focus is on the Indonesian Ombudsman and on legal education.
Article

Access_open A Law and Economics Approach to Norms in Transnational Commercial Transactions: Incorporation and Internalisation

Tijdschrift Erasmus Law Review, Aflevering 1 2016
Trefwoorden Incorporation and internalisation, transnational commercial transactions, transnational commercial norms
Auteurs Bo Yuan
SamenvattingAuteursinformatie

    In today’s global economy, a noticeable trend is that the traditional state-law-centred legal framework is increasingly challenged by self-regulatory private orders. Commercial norms, commercial arbitration and social sanctions at the international level have become important alternatives to national laws, national courts and legal sanctions at the national level. Consisting of transnational commercial norms, both codified and uncodified, and legal norms, both national and international, a plural regime for the governance of transnational commercial transactions has emerged and developed in the past few decades. This article explores the interaction between various kinds of norms in this regime, identifies the effects of this interaction on the governance of transnational commercial transactions and shows the challenges to this interaction at the current stage. The central argument of this article is that the interaction between social and legal norms, namely incorporation and internalisation, and the three effects derived from incorporation and internalisation, namely systematisation, harmonisation and compliance enhancement, are evident at both the national and international levels. In particular, the emergence of codified transnational commercial norms that are positioned in the middle of the continuum between national legal norms and uncodified transnational commercial norms has brought changes to the interaction within the international dimension. Although the development of codified transnational commercial norms faces several challenges at the moment, it can be expected that these norms will play an increasingly important role in the future governance of transnational commercial transactions.


Bo Yuan
Bo Yuan is a Ph.D. candidate at the Erasmus University Rotterdam, Department of Law and Economics.
Artikel

Waarom er fiscaal nog iets zou moeten worden geregeld

‘Ways to tackle inheritance cross-border tax obstacles facing individuals within the EU’

Tijdschrift Tijdschrift Erfrecht, Aflevering 4 2016
Trefwoorden Grensoverschrijdende nalatenschappen / Successions in Europe, Inheritance crossborder tax obstacles, Habitual residence, Aanknopingspunten voor heffing, Situsland
Auteurs Mr. dr. K.M.L.L. van de Ven
SamenvattingAuteursinformatie

    De auteur gaat in op het rapport van de EU Expert Group: ‘Ways to tackle inheritance crossborder tax obstacles facing individual within the EU.’ Zij is van mening dat om de vraag te kunnen beantwoorden of de in het rapport gegeven weg naar een oplossing de juiste is, nog het nodige moet worden onderzocht. Gebruikmaking van het netwerk van de CNUe kan daarbij nuttig zijn.


Mr. dr. K.M.L.L. van de Ven
Mr. dr. K.M.L.L. van de Ven is docent belastingrecht aan de Universiteit Maastricht en tevens werkzaam bij Athena Advies en Praktijk te Maastricht.
Artikel

Advocatuur in strafrecht en herstelrecht

Een verkenning van de verschillen

Tijdschrift Tijdschrift voor Herstelrecht, Aflevering 2 2016
Trefwoorden raadsman, herstelprocesrecht, Strafprocesrecht, advocaten, mediation
Auteurs John Blad
SamenvattingAuteursinformatie

    The author first describes the deontological axioma for the role of the defense counsel in the domain of criminal procedure. Since here the most serious charges are brought against a suspect, who may have all his life-perspectives to lose by severe punishments, the duty of the legal counsel is to be as one-sided in the defense of his clients views and interests as possible and as allowed by professional ethics. He is the guardian of the legitimate interests of the suspect in the context of a legal battle in or out of court about the legal truth of what is said to have happened. In view of the ideals of restorative justice (illustrated by references to Nils Christies Conflicts as property) a new set of rules and customs should be developed that can function as a framework of ‘restorative procedural law’. In the context of restorative justice legal counsel of both the suspect and the victim should be expected and able to function much more as ‘restorative coaches’, seeking co-operation and deliberation between all stakeholders. But, should clients – suspects and victims alike – decide against such an approach and want ‘their day in court’ this should also be possible and be realised. The independent courts should always remain the ultimate refuge for those seeking justice.


John Blad
John Blad is redacteur van dit tijdschrift, auteur en consulent op het gebied van herstelrecht. Naast andere publicaties schreef hij samen met David Cornwell en Martin Wright Civilising Criminal Justice, Waterside Press (2013). In 2015 viel hem de Herman Bianchi herstelrecht-prijs ten deel.
Artikel

Unitrading Revisited. Oncontroleerbaar bewijs tussen eerlijk proces en doeltreffendheid

Tijdschrift Nederlands tijdschrift voor Europees recht, Aflevering 3 2016
Trefwoorden doeltreffende rechtsbescherming, doeltreffendheid, procedurele autonomie, eerlijk proces, oncontroleerbaar bewijs
Auteurs Prof. mr. R.J.G.M. Widdershoven
SamenvattingAuteursinformatie

    Eind 2015 wees de Hoge Raad arrest in de zaak Unitrading. In lijn met de uitspraak van het Hof van Justitie in die zaak beoordeelt de Hoge Raad de toelaatbaarheid als bewijs van de voor partijen en rechter oncontroleerbare onderzoeksresultaten van een Amerikaans laboratorium niet in het licht van artikel 47 Handvest, maar op basis van het nationale bewijsrecht en het Unierechtelijke beginsel van doeltreffendheid. Deze beoordeling leidt tot vernietiging van de bestreden uitspraak van het Gerechtshof Amsterdam, omdat het gerechtshof onvoldoende heeft gemotiveerd waarom het de bevindingen van het Amerikaans laboratorium betrouwbaar heeft geacht. In deze bijdrage wordt ingegaan op de uitspraak van het Hof van Justitie in Unitrading en het arrest van de Hoge Raad, en wordt de problematiek van toelaatbaarheid van oncontroleerbaar bewijs in een breder kader geplaatst. Is dat een kwestie van doeltreffendheid van het Unierecht of toch van een eerlijk proces?
    HR 4 december 2015, 12/02876, AB 2016/112, m.nt. Y.E. Schuurmans, ECLI:NL:HR:2015:3467 (Unitrading Ltd./Staatssecretaris van Financiën).


Prof. mr. R.J.G.M. Widdershoven
Prof. mr. R.J.G.M. (Rob) Widdershoven is als hoogleraar Europees bestuursrecht verbonden aan het Centrum voor Regulering en Rechtshandhaving van EU-recht van de Universiteit Utrecht.
Artikel

Access_open Institutional Religious Accommodation in the US and Europe

Comparative Reflections from a Liberal Perspective

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 3 2015
Trefwoorden European jurisprudence, freedom of religion, religious-based associations, religious accommodation
Auteurs Patrick Loobuyck
SamenvattingAuteursinformatie

    Jean Cohen argues that recent US Supreme Court decisions about institutional accommodation are problematic. She rightly points out that justice and the liberal concept of freedom of consciousness cannot do the work in Hobby Lobby and Hosanna-Tabor: what does the work is a medieval political-theological conception of church immunity and sovereignty. The first part of this commentary sketches how the autonomy of churches and religious associations can be considered from a liberal perspective, avoiding the pitfall of the medieval idea of libertas ecclesiae based on church immunity and sovereignty. The second part discusses the European jurisprudence about institutional accommodation claims and concludes that until now the European Court of Human Rights is more nuanced and its decisions are more in line with liberalism than the US Jurisprudence.


Patrick Loobuyck
Patrick Loobuyck is Associate Professor of Religion and Worldviews at the Centre Pieter Gillis of the University of Antwerp and Guest Professor of Political Philosophy at Ghent University.
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