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Artikel

VPH en dwangpsychiatrie: hoe verder?

Een aanzet voor een principieel debat

Tijdschrift Tijdschrift voor Gezondheidsrecht, Aflevering 1 2018
Trefwoorden VPH, Dwangpsychiatrie, Discriminatie
Auteurs Mr. dr. S.P.K. Welie en mr. drs. T.P. Widdershoven
SamenvattingAuteursinformatie

    Vanuit VN-verband is aangegeven dat de regulering van dwangpsychiatrie zoals die in Nederland bestaat in het kader van de Wet Bopz en haar beoogde opvolgster, de Wvggz, strijdig is met het door Nederland geratificeerde VN-Verdrag inzake de rechten van personen met een handicap (VPH). Deze strijdigheid is vanuit het kabinet echter ontkend. Bij beide visies worden kanttekeningen geplaatst, waarna twee varianten voor een mogelijke alternatieve dwangregeling bespreking vinden. In de bedoelde varianten bestaat minder wrijving met het VPH en de noties die aan dit verdrag ten grondslag liggen, doordat het begrip ‘geestesstoornis’ daarin geen deel uitmaakt van de juridische criteria ter rechtvaardiging van dwang, te weten 1) wilsonbekwaamheid of 2) gevaar ‘sec’.


Mr. dr. S.P.K. Welie
Sander Welie is als jurist werkzaam bij de Stichting PVP te Utrecht.

mr. drs. T.P. Widdershoven
Ton-Peter Widdershoven is als jurist werkzaam bij de Stichting PVP te Utrecht.
Artikel

Een schip op het strand is een baken in zee

Over de criminogene rol van bedrijven en overheden bij shipbreaking

Tijdschrift Tijdschrift voor Criminologie, Aflevering 1 2018
Trefwoorden shipbreaking, state-corporate crime, environmental crime, case study, waste
Auteurs Jasmien Claeys MSc en Dr. Lieselot Bisschop
SamenvattingAuteursinformatie

    Shipbreaking is the dismantling of discarded vessels to reuse parts and recycle secondary raw materials. The majority of discarded vessels ends up on Southeast Asian beaches, dismantled without regard for the environment or human health. Our case study analyses the environmental crime of shipbreaking by using the theoretical framework of state-corporate crime as a frame of analysis. We focus on Germany and Greece as countries of origin and Bangladesh as a country of destination. Our findings show that shipbreaking is the result of a complex criminogenic interplay of economic and political actors on national as well as international level.


Jasmien Claeys MSc
J.C.D. Claeys (MSc) is onderzoeker bij het Institute for International Research on Criminal Policy van de Universiteit Gent.

Dr. Lieselot Bisschop
Dr. L.C.J. Bisschop is universitair docent aan de Erasmus School of Law van de Erasmus Universiteit Rotterdam.
Artikel

ERM-Vroegsignalering opent de deur naar risicomanagementobservaties en dialoog met gedetineerden

Tijdschrift PROCES, Aflevering 1 2018
Trefwoorden Risicomanagement, Vroegsignalering, Agressiehantering, Incidentpreventie
Auteurs Dr. Frans Fluttert en Gunnar Eidhammer MSc
SamenvattingAuteursinformatie

    Prison staff is exposed to aggression of prisoners which evokes work stress. In forensic psychiatry risk management principles, such as the Risk-Needs-Responsivity-model (RNR), assist staff to manage aggression by means applying risk management strategies. The Early Recognition Method (ERM) is such an evidence based strategy, developed and tested in forensic psychiatry. In ERM, staff gradually try to attune to aggressive behavior by means of the identification of early warning signs of aggression and systematically evaluated these in predetermined intervals. In this article it is explained and discussed how ERM could be applied meaningfully in prison services.


Dr. Frans Fluttert
Dr. Frans Fluttert is senior onderzoeker bij FPC Dr. S. van Mesdag, Associate Professor aan zowel de Molde University College in Noorwegen als de University of Southern Denmark, en Research Supervisor bij het Centre for Research and Education in Forensic Psychiatry, Oslo University Hospital, Noorwegen.

Gunnar Eidhammer MSc
Gunnar Eidhammer MSc is onderzoeker bij het Centre for Research and Education in Forensic Psychiatry, Oslo University Hospital in Noorwegen, en verpleegkundige en onderzoeker bij de Division of Mental Health and Addiction, Trust Vestre Viken Hospital, Drammen, Noorwegen.
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 The Questionable Legitimacy of the OECD/G20 BEPS Project

Tijdschrift Erasmus Law Review, Aflevering 2 2017
Trefwoorden base erosion and profit shifting, OECD, G20, legitimacy, international tax reform
Auteurs Sissie Fung
SamenvattingAuteursinformatie

    The global financial crisis of 2008 and the following public uproar over offshore tax evasion and corporate aggressive tax planning scandals gave rise to unprecedented international cooperation on tax information exchange and coordination on corporate tax reforms. At the behest of the G20, the OECD developed a comprehensive package of ‘consensus-based’ policy reform measures aimed to curb base erosion and profit shifting (BEPS) by multinationals and to restore fairness and coherence to the international tax system. The legitimacy of the OECD/G20 BEPS Project, however, has been widely challenged. This paper explores the validity of the legitimacy concerns raised by the various stakeholders regarding the OECD/G20 BEPS Project.


Sissie Fung
Ph.D. Candidate at the Erasmus University Rotterdam and independent tax policy consultant to international organisations, including the Asian Development Bank.
Article

Access_open The Peer Review Process of the Global Forum on Transparency and Exchange of Information for Tax Purposes

A Critical Assessment on Authority and Legitimacy

Tijdschrift Erasmus Law Review, Aflevering 2 2017
Trefwoorden Global Forum on Transparency and Exchange of Information, exercise of regulatory authority, due process requirements, peer review reports, legitimacy
Auteurs Leo E.C. Neve
SamenvattingAuteursinformatie

    The Global Forum on transparency and exchange of information for tax purposes has undertaken peer reviews on the implementation of the global standard of exchange of information on request, both from the perspective of formalities available and from the perspective of actual implementation. In the review reports Global Forum advises jurisdictions on required amendments of regulations and practices. With these advices, the Global Forum exercises regulatory authority. The article assesses the legitimacy of the exercise of such authority by the Global Forum and concludes that the exercise of such authority is not legitimate for the reason that the rule of law is abused by preventing jurisdictions to adhere to due process rules.


Leo E.C. Neve
Leo Neve is a doctoral student at the Erasmus School of Law, Rotterdam.
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.
Article

Access_open The Right to Same-Sex Marriage: Assessing the European Court of Human Rights’ Consensus-Based Analysis in Recent Judgments Concerning Equal Marriage Rights

Tijdschrift Erasmus Law Review, Aflevering 3 2017
Trefwoorden same-sex marriage, gay marriage, European consensus, margin of appreciation, consensus-based analysis by the ECtHR
Auteurs Masuma Shahid
SamenvattingAuteursinformatie

    This contribution assesses the consensus-based analysis and reasoning of the European Court of Human Rights in recent judgments concerning equal marriage rights and compares it to the Court’s past jurisprudence on European consensus and the margin of appreciation awarded to Member States regarding the issue of equal marriage rights. The contribution aims to analyse whether there is a parallel to be seen between the rapid global trend of legalisation of same-sex marriage and the development or evolution of the case law of the ECtHR on the same topic. Furthermore, it demonstrates that the Court’s consensus-based analysis is problematic for several reasons and provides possible alternative approaches to the balancing of the Court between, on the one hand, protecting rights of minorities (in this case same-sex couples invoking equal marriage rights) under the European Convention on Human Rights and, on the other hand, maintaining its credibility, authority and legitimacy towards Member States that might disapprove of the evolving case law in the context of same-sex relationships. It also offers insights as to the future of European consensus in the context of equal marriage rights and ends with some concluding remarks.


Masuma Shahid
Lecturer, Department of International and European Union Law, Erasmus School of Law, Rotterdam.
Article

Access_open Religious Freedom of Members of Old and New Minorities: A Double Comparison

Tijdschrift Erasmus Law Review, Aflevering 3 2017
Trefwoorden ECtHR, UNHRC, religious manifestations, religious minorities, empirical analysis
Auteurs Fabienne Bretscher
SamenvattingAuteursinformatie

    Confronted with cases of restrictions of the right to manifest religious beliefs of new religious minorities formed by recent migration movements, the ECtHR and the UNHRC seem to opt for different interpretations and applications of this right, as recent conflicting decisions show. Based on an empirical legal analysis of the two bodies’ decisions on individual complaints, this article finds that these conflicting decisions are part of a broader divergence: While the UNHRC functions as a protector of new minorities against States’ undue interference in their right to manifest their religion, the ECtHR leaves it up to States how to deal with religious diversity brought by new minorities. In addition, a quantitative analysis of the relevant case law showed that the ECtHR is much less likely to find a violation of the right to freedom of religion in cases brought by new religious minorities as opposed to old religious minorities. Although this could be a hint towards double standards, a closer look at the examined case law reveals that the numerical differences can be explained by the ECtHR’s weaker protection of religious manifestations in the public as opposed to the private sphere. Yet, this rule has an important exception: Conscientious objection to military service. By examining the development of the relevant case law, this article shows that this exception bases on a recent alteration of jurisprudence by the ECtHR and that there are similar prospects for change regarding other religious manifestations in the public sphere.


Fabienne Bretscher
PhD candidate at the University of Zurich.
Article

Access_open An Empirical Study of the Voting Pattern of Judges of the International Court of Justice (2005-2016)

Tijdschrift Erasmus Law Review, Aflevering 3 2017
Trefwoorden voting pattern, ICJ judges, empirical research
Auteurs Xuechan Ma en Shuai Guo
SamenvattingAuteursinformatie

    The Statute of the International Court of Justice stipulates that judges shall exercise their powers impartially. We question the practicability of this statement and examine whether the voting pattern of the judges are biased. In this light, empirical research is conducted on cases adjudicated from 2005 to 2016. We find strong evidence that (1) judges favour their home States or appointing States; and (2) judges favour States that speak same majority language with their home States.


Xuechan Ma
Xuechan Ma, Ph.D. candidate at Leiden University, LL.M. and LL.B. at Peking University. Email address: x.ma@law.leidenuniv.nl.

Shuai Guo
Shuai Guo, Ph.D. candidate at Leiden University, LL.M. and LL.B. at China University of Political Science and Law. Email address: s.guo@law.leidenuniv.nl.

    This paper discusses three approaches that can be helpful in the area of comparative rights jurisprudence, oriented in reference to three different kinds of studies that are possible in that area. To a large extent the methods for a comparative legal research depend on the research question and the goal of the researcher. First, a comparative law study may focus on the sociocultural context that led to the elaboration of differences or similarities in the protection of rights. Second, a comparative law approach can be a normative enterprise. It can focus on engaging in a philosophical analysis enlightened by the differences or similarities in the regulation of rights, in order to propose concrete solutions for the regulation of a right. Third, a comparative law approach can combine both elements of the two previously mentioned approaches. The paper discusses the challenges that the researcher faces in her attempt to use these methodologies and how these challenges can be overcome. The law as a normative discipline has its own constraints of justifiability. If what motivates a comparative law study is the search for principles of justice the researcher needs to persuade that her methodological approach serves her aim.


Ioanna Tourkochoriti
School of Law, NUI Galway, Ireland.

    It is often claimed in the media and in political and academic debates that more law nurtures more research, which in turn should generate more information. However, the question researchers are left with is: What does this mean for comparative law and its methods? This paper takes the context of European consumer sales law as an example of the web of rules applicable at both European and national level. In this context, the main idea behind this article is that looking at law and research as data to be built upon and used in further analysis can revolutionise the way in which legal research is understood. This is because current research methods in European consumer sales law fall short of systematically analysing the essential weaknesses of the current regulation system. In this contribution, I argue that the volume of regulation in European consumer law is large enough for it to be considered Big Data and analysed in a way that can harness its potential in this respect. I exemplify this claim with a case-study consisting in the setting up of a Convergence Index that maps the converging effect of harmonizing policies adopted by the European legislator in the field of


Catalina Goanta
Assistant Professor of Private Law, Maastricht Law School, Maastricht University, The Netherlands.

    Comparative methodology is an important and a widely used method in the legal literature. This method is important inter alia to search for alternative national rules and acquire a deeper understanding of a country’s law. According to a survey of over 500 Dutch legal scholars, 61 per cent conducts comparative research (in some form). However, the methodological application of comparative research generally leaves much to be desired. This is particularly true when it comes to case selection. This applies in particular to conceptual and dogmatic research questions, possibly also allowing causal explanations for differences between countries. This article suggests that the use of an interdisciplinary research design could be helpful, and Hofstede’s cultural-psychological dimensions can offer a solution to improve the methodology of selection criteria.


Dave van Toor
D.A.G. van Toor, PhD LLM BSc works as a researcher and lecturer in Criminal (Procedural) Law and Criminology at the Universität Bielefeld.
Artikel

Access_open Staatsimmuniteit van executie: beslagmogelijkheden voor crediteuren na de herfstarresten van de Hoge Raad (2016)

Tijdschrift Tijdschrift voor Civiele Rechtspleging, Aflevering 3 2017
Trefwoorden Staatsimmuniteit, Executie, Beslag, Hoge Raad, Internationaal gewoonterecht
Auteurs Prof. dr. C.M.J. Ryngaert
SamenvattingAuteursinformatie

    In de herfst van 2016 heeft de Hoge Raad een aantal belangwekkende arresten inzake de staatsimmuniteit van executie gewezen, waarin hij met name het vermoeden bevestigt dat de vreemde staat immuniteit geniet in zowel executoriale als conservatoire beslagprocedures. De schuldeiser kan dit vermoeden weerleggen door te bewijzen dat de beoogde beslagobjecten gebruikt worden of bestemd zijn voor andere dan publieke doeleinden. Een en ander doet de vraag rijzen in hoeverre de schuldeiser de volgens de Hoge Raad op hem rustende stelplicht en bewijslast kan effectueren, en bijgevolg in hoeverre hij nog executiemaatregelen kan nemen ten aanzien van goederen van vreemde staten. Deze bijdrage situeert de arresten van de Hoge Raad in een internationaalrechtelijke context. Vervolgens wordt aangevoerd dat de Hoge Raad de op de schuldeiser rustende stelplicht praktisch werkbaar heeft willen houden teneinde de bescherming die de restrictieve immuniteitsleer aan de schuldeiser hoort te bieden niet illusoir te maken. De schuldeiser kan ermee volstaan aannemelijk te maken dat de onmiddellijke bestemming of het onmiddellijke gebruik van de opbrengsten uit de schuldvordering niet-publiek of niet-soeverein van aard zijn. Ten slotte wordt geargumenteerd dat de algemene gewoonterechtelijke regels inzake staatsimmuniteit niet onverkort gelden voor een bijzondere categorie van executieprocedures, namelijk deze die betrekking hebben op arbitrale vonnissen. Door met arbitrage in te stemmen wordt de betrokken vreemde staat geacht afstand te hebben gedaan van de immuniteit waarop hij eventueel recht heeft. De conclusie is dat de Hoge Raad de deur niet volledig heeft dichtgedaan voor schuldeisers die beogen beslag te leggen op goederen van vreemde staten,


Prof. dr. C.M.J. Ryngaert
Prof. dr. C.M.J. Ryngaert is hoogleraar internationaal publiekrecht aan de Universiteit Utrecht.
Praktijk

De menselijke factor in cybercrime

Tijdschrift Tijdschrift voor Criminologie, Aflevering 3 2017
Trefwoorden Cybercriminaliteit, Cybercrime, Cybercriminele netwerken, Kroniek
Auteurs Dr. Rutger Leukfeldt en Marleen Weulen Kranenbarg MSc
Auteursinformatie

Dr. Rutger Leukfeldt
Dr. E. R. Leukfeldt is postdoconderzoeker bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving (NSCR) in Amsterdam en lector Cybersecurity en MKB aan de Haagse Hogeschool.

Marleen Weulen Kranenbarg MSc
M. Weulen Kranenbarg, MSc is promovendus bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving (NSCR) in Amsterdam.
Article

Access_open Evaluating BEPS

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden tax avoidance, tax evasion, benefits principle
Auteurs Reuven S. Avi-Yonah en Haiyan Xu
SamenvattingAuteursinformatie

    This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.


Reuven S. Avi-Yonah
Reuven Avi-Yonah is Irwin I. Cohn Professor of Law, the University of Michigan.

Haiyan Xu
Haiyan Xu is Professor of Law, University of International Business & Economics, Beijing; SJD candidate, the University of Michigan.
Article

Access_open The Integrity of the Tax System after BEPS: A Shared Responsibility

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden flawed legislation, tax privileges, tax planning, corporate social responsibility, tax professionals
Auteurs Hans Gribnau
SamenvattingAuteursinformatie

    The international tax system is the result of the interaction of different actors who share the responsibility for its integrity. States and multinational corporations both enjoy to a certain extent freedom of choice with regard to their tax behaviour – which entails moral responsibility. Making, interpreting and using tax rules therefore is inevitably a matter of exercising responsibility. Both should abstain from viewing tax laws as a bunch of technical rules to be used as a tool without any intrinsic moral or legal value. States bear primary responsibility for the integrity of the international tax system. They should become more reticent in their use of tax as regulatory instrument – competing with one another for multinationals’ investment. They should also act more responsibly by cooperating to make better rules to prevent aggressive tax planning, which entails a shift in tax payments from very expert taxpayers to other taxpayers. Here, the distributive justice of the tax system and a level playing field should be guaranteed. Multinationals should abstain from putting pressure on states and lobbying for favourable tax rules that disproportionally affect other taxpayers – SMEs and individual taxpayers alike. Multinationals and their tax advisers should avoid irresponsible conduct by not aiming to pay a minimalist amount of (corporate income) taxes – merely staying within the boundaries of the letter of the law. Especially CSR-corporations should assume the responsibility for the integrity of the tax system.


Hans Gribnau
Professor of Tax Law, Fiscal Institute and the Center for Company Law, Tilburg University; Professor of Tax Law, Leiden University, The Netherlands.
Article

Access_open Post-BEPS Tax Advisory and Tax Structuring from a Tax Practitioner’s View

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden BEPS, value creation, tax structuring, international taxation
Auteurs Paul Lankhorst en Harmen van Dam
SamenvattingAuteursinformatie

    The international tax landscape is changing and it is changing fast. The political perception is that taxation of multinational enterprises is not aligned with the ‘economic activity’ that produces their profits (i.e. not aligned with ‘value creation’). The perception links ‘value creation’ with ‘employees and sales’.
    In the BEPS Project of the OECD, the OECD attempts to combat base erosion and profit shifting and to align taxation with value creation. In this article, the authors discuss the impact they expect BEPS to have on tax advisory and tax planning. The focus goes to BEPS Actions 7, 8-10 and 13.
    By maintaining the separate entity approach under BEPS for the taxation of multinationals, has the OECD been forced to ‘stretch’ existing rules beyond their limits? Will the created uncertainty lead to a shift from ‘aggressive tax planning’ by multinationals to ‘aggressive tax collection’ by tax administrations? Will the role of tax advisory change from advising on the lowest possible effective tax rate to a broader advice including risk appetite and public expectations?


Paul Lankhorst
Paul Lankhorst, MSc LLM, is tax adviser at Loyens & Loeff.

Harmen van Dam
Harmen van Dam, LLM, is tax partner at Loyens & Loeff.
Article

Access_open Corporate Taxation and BEPS: A Fair Slice for Developing Countries?

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden Fairness, international tax, legitimacy, BEPS, developing countries
Auteurs Irene Burgers en Irma Mosquera
SamenvattingAuteursinformatie

    The aim of this article is to examine the differences in perception of ‘fairness’ between developing and developed countries, which influence developing countries’ willingness to embrace the Base Erosion and Profit Shifting (BEPS) proposals and to recommend as to how to overcome these differences. The article provides an introduction to the background of the OECD’s BEPS initiatives (Action Plan, Low Income Countries Report, Multilateral Framework, Inclusive Framework) and the concerns of developing countries about their ability to implement BEPS (Section 1); a non-exhaustive overview of the shortcomings of the BEPS Project and its Action Plan in respect of developing countries (Section 2); arguments on why developing countries might perceive fairness in relation to corporate income taxes differently from developed countries (Section 3); and recommendations for international organisations, governments and academic researchers on where fairness in respect of developing countries should be more properly addressed (Section 4).


Irene Burgers
Irene Burgers is Professor of International and European Tax Law, Faculty of Law, and Professor of Economics of Taxation, Faculty of Business and Economics, University of Groningen.

Irma Mosquera
Irma Mosquera, Ph.D. is Senior Research Associate at the International Bureau of Fiscal Documentation IBFD and Tax Adviser Hamelink & Van den Tooren.

Maarten Floris de Wilde
PhD, LLM, Erasmus University Rotterdam and Loyens & Loeff.
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