Zoekresultaat: 197 artikelen

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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.
Artikel

Op de grens van het vreemdelingentoezicht: discretionaire beslissingen binnen het Mobiel Toezicht Veiligheid

Tijdschrift Tijdschrift voor Veiligheid, Aflevering 2-3 2017
Trefwoorden migratiecontrole, crimmigratie, Discretie, grenspolitieambtenaren, Koninklijke Marechaussee
Auteurs Jelmer Brouwer, Maartje van der Woude en Joanne van der Leun
SamenvattingAuteursinformatie

    The Mobile Security Monitor (MSM) is a form of migration policing in the border areas of the Netherlands, carried out by the Royal Netherlands Marechaussee (KMar). The MSM has a complex legal and policy framework, merging migration control aims with certain elements of crime control. This raises the question how the officers carrying out the MSM interpret the exact aim of the instrument and their own accompanying powers and what this means for the way they carry out their task. Our results show that many officers see ‘catching criminals’ an important part of their job and that in order to achieve this, they sometimes make ‘creative use’ of their wide-ranging powers. Although similar results have been found in research with the police, KMar officers differ because of their ability to combine migration law and criminal law powers. This fits in with the process of crimmigration and the broader tendency of ad-hoc instrumentalism, which refers to a way of thinking about law and legal procedures in which the formal distinction between legal domains is considered less important and criminal justice actors can freely choose the most effective instrument to deal with the situation at hand. This means that the formal ground for a decision is not always transparent, especially not for people that are subjected to the MSM. Moreover, criminal law enforcement contains many more legal and procedural safeguards than administrative controls.


Jelmer Brouwer
Jelmer Brouwer is promovendus aan het Instituut voor Strafrecht en Criminologie van de Universiteit Leiden.

Maartje van der Woude
Maartje van der Woude is hoogleraar Rechtssociologie, Van Vollenhoven Instituut, Universiteit Leiden.

Joanne van der Leun
Joanne van der Leun is hoogleraar Criminologie en Decaan Faculteit der Rechtsgeleerdheid aan de Universiteit Leiden.
ECtHR Court Watch

ECtHR 25 October 2016, application nos. 45197/13, 53000/13 and 73404/13, Diplomatic immunity in labour relations

Radunović and Others – v – Montenegro, Montenegronian case

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

Het onderzoeksverslag in enquêteprocedures: openheid versus vertrouwelijkheid

Tijdschrift Maandblad voor Ondernemingsrecht, Aflevering 1-2 2017
Trefwoorden onderzoeksverslag, enquêteprocedure, inzage, geheimhoudingsplicht, belanghebbenden
Auteurs Mr. H.J. de Kraker
SamenvattingAuteursinformatie

    Dit artikel bevat een overzicht van recente uitspraken van de Ondernemingskamer met betrekking tot verzoeken tot inzage in het onderzoeksverslag of machtiging om het met derden te delen. In dat kader wordt telkens een belangenafweging gemaakt tussen openheid en vertrouwelijkheid.


Mr. H.J. de Kraker
Mr. H.J. de Kraker is advocaat bij Höcker te Amsterdam.
Artikel

Access_open De nominalistische theorie van de rechtssubjecten

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 1 2017
Trefwoorden rechtssubject, natuurlijk persoon, rechtspersoon, staat, orgaan
Auteurs Robert Jan Witpaard
SamenvattingAuteursinformatie

    In dit artikel presenteer ik een nieuwe ‘nominalistische’ theorie van de rechtssubjecten en laat ik zien waarom geen van de tot nu gepresenteerde theorieën de toets der kritiek kan doorstaan. Het artikel valt uiteen in een constructief en een kritisch deel. In het constructieve deel presenteer ik eerst de nominalistische theorie van de rechtssubjecten. Deze theorie richt zich op de persoonlijke elementen van het rechtssysteem en begrijpt rechtspersonen en organen als namen die uitsluitend bestaan binnen het rechtssysteem. In het kritische deel presenteer ik vervolgens een overzicht van de tot nu toe verdedigde theorieën van de rechtspersoon. Het gaat daarbij respectievelijk om de sociaal-biologische of organische leer, de sociologische leer, de sociologisch-juridische leer, de fictieleer en de leer van het (gepersonifieerde) normencomplex. Aan de hand van enkele algemeen geaccepteerde kenmerken van de rechtspersoon laat ik ten slotte zien waarom geen van deze alternatieve theorieën de toets der kritiek kan doorstaan.


Robert Jan Witpaard
Mr. dr. Robert Jan Witpaard is jurist bij de Afdeling Verdragen van het ministerie van Buitenlandse Zaken.

Marieke Borren
Dr. Marieke Borren werkte tot voor kort als postdoctoraal onderzoeker aan de faculteit filosofie van de Universiteit van Pretoria, Zuid-Afrika. Op dit moment is ze UD filosofie aan de Open Universiteit en UD gender en postcolonial studies aan de Universiteit Utrecht.
Article

Access_open The Categorisation of Tax Jurisdictions in Comparative Tax Law Research

Tijdschrift Erasmus Law Review, Aflevering 4 2016
Trefwoorden Classification of jurisdictions, international comparative tax law, tax law methodology
Auteurs Renate Buijze
SamenvattingAuteursinformatie

    The number of comparative tax law studies is substantial. The available literature on the methodology behind these tax comparisons, however, is rather limited and underdeveloped. This article aims to contribute to the theoretical background of tax comparisons by explicating methodological considerations in a comparative tax research on tax incentives for cross-border donations and relating it to the available methodological literature. Two aspects of tax law make comparative research in tax law a challenging endeavour: its complexity and fast-changing nature. To overcome these issues, this article proposes to divide jurisdictions into a limited number of categories. In this process the different legal levels are analysed systematically, resulting in categories of jurisdictions. Among the jurisdictions in one category, common characteristics are identified. This results in an abstract description of the category. I use the term ‘ideal types’ for these categories. The high level of abstraction in the use of ideal types allows for comparison of tax jurisdictions, without the risk that the comparison gets outdated. An additional advantage of working with ideal types is that the conclusions of the comparison can be applied to all jurisdictions that fit in the ideal type. This increases the generalisability of the conclusions of the comparative tax research.


Renate Buijze
PhD candidate at the Erasmus University Rotterdam. Email: buijze@law.eur.nl.
Artikel

Access_open The Erosion of Sovereignty

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 2 2016
Trefwoorden sovereignty, state, Léon Duguit, European Union, Eurozone
Auteurs Martin Loughlin
SamenvattingAuteursinformatie

    This article presents an account of sovereignty as a concept that signifies in jural terms the nature and quality of political relations within the modern state. It argues, first, that sovereignty is a politico-legal concept that expresses the autonomous nature of the state’s political power and its specific mode of operation in the form of law and, secondly, that many political scientists and lawyers present a skewed account by confusing sovereignty with governmental competence. After clarifying its meaning, the significance of contemporary governmental change is explained as one that, in certain respects, involves an erosion of sovereignty.


Martin Loughlin
Martin Loughlin is Professor of Public Law at the London School of Economics and Political Science and EURIAS Senior Fellow at the Freiburg Institute of Advanced Studies (FRIAS).
Artikel

Access_open E pluribus unum? The Manifold Meanings of Sovereignty

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 2 2016
Trefwoorden political sovereignty, power, legislative sovereignty, constitutive power, external sovereignty
Auteurs Raf Geenens
SamenvattingAuteursinformatie

    This article investigates and classifies the different meanings of the term sovereignty. What exactly do we try to convey when using the words “sovereign” or “sovereignty”? I will argue that, when saying that X is sovereign, we can mean five different things: it can mean that X holds the capacity to force everyone into obedience, that X makes the laws, that the legal and political order is created by X, that X holds the competence to alter the basic norms of our legal and political order, or that X is independently active on the international stage. These different usages of the term are of course related, but they are distinct and cannot be fully reduced to one another.


Raf Geenens
Raf Geenens is an assistant professor of Ethics and Legal Philosophy at the Institute of Philosophy, University of Leuven.
Artikel

Access_open ‘Should the People Decide?’ Referendums in a Post-Sovereign Age, the Scottish and Catalonian Cases

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 2 2016
Trefwoorden sub-state nationalism, referendums, sovereignty, deliberative democracy, Scottish referendum
Auteurs Stephen Tierney
SamenvattingAuteursinformatie

    This article uses the rise of referendum democracy to highlight the tenacity of modern nationalism in Western Europe. The proliferation of direct democracy around the world raises important questions about the health of representative democracy. The paper offers a theoretical re-evaluation of the role of the referendum, using the 2014 referendum on Scottish independence to challenge some of the traditional democratic criticisms of popular democracy. The final part of the paper addresses the specific application of referendums in the context of sub-state nationalism, addressing what might be called `the demos question'. This question was addressed by the Supreme Court in Canada in the Quebec Secession Reference but has also been brought to the fore by the Scottish reference and the unresolved issue of self-determination in Catalonia.


Stephen Tierney
Stephen Tierney is Professor of Constitutional Theory at the University of Edinburgh and Director of the Edinburgh Centre for Constitutional Law.
Artikel

Access_open National Identity, Constitutional Identity, and Sovereignty in the EU

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 2 2016
Trefwoorden national identity, constitutional identity, EU law, constitutional courts, Court of Justice
Auteurs Elke Cloots
SamenvattingAuteursinformatie

    This article challenges the assumption, widespread in European constitutional discourse, that ‘national identity’ and ‘constitutional identity’ can be used interchangeably. First, this essay demonstrates that the conflation of the two terms lacks grounding in a sound theory of legal interpretation. Second, it submits that the requirements of respect for national and constitutional identity, as articulated in the EU Treaty and in the case law of certain constitutional courts, respectively, rest on different normative foundations: fundamental principles of political morality versus a claim to State sovereignty. Third, it is argued that the Treaty-makers had good reasons for writing into the EU Treaty a requirement of respect for the Member States’ national identities rather than the States’ sovereignty, or their constitutional identity.


Elke Cloots
Elke Cloots is post-doctoral researcher at the Centre for Government and Law, University of Hasselt.
Artikel

Access_open Power and Principle in Constitutional Law

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 2 2016
Trefwoorden sovereignty, constitutional law, positivism, constructivism, common law
Auteurs Pavlos Eleftheriadis
SamenvattingAuteursinformatie

    Legal and sociological theories of sovereignty disagree about the role of legal and social matters in grounding state power. This paper defends a constructivist view, according to which the constitution is a judgment of practical reason. The paper argues that a constitution sets out a comprehensive institutional architecture of social life in terms of principles and official roles that are necessary for any legitimate scheme of social cooperation to exist. It follows that legal and sociological theories of sovereignty capture only part of the truth of sovereignty. Legal reasoning engages with political power, but it is not determined by it. There is no causal chain between power and validity, as suggested by the legal positivists. The relation between power and law is interpretive, not causal. It follows that the circularity of law and the constitution, namely the fact that the law makes the constitution and the constitution makes the law, is not a vicious circle. It is part of an ordinary process of deliberation.


Pavlos Eleftheriadis
Pavlos Eleftheriadis is Associate Professor of Law and Fellow in Law at Mansfield College, University of Oxford.

    This article provides an overview of the coming into being and functioning of the Commercial Court in England and Wales.


Lord N.A. Phillips
Lord Phillips of Worth Matravers KG is the former president of the Supreme Court of the United Kingdom and currently a visiting professor at King's College London.

    This article describes the procedure at the Commercial Court in England and Wales and gives an overview of the applied innovations.


dr. J. Sorabji
Dr. J. Sorabji is Senior Fellow at the UCL Judicial Institute, UCL, London and Principal Legal Adviser to the Lord Chief Justice and the Master of the Rolls.
Artikel

The precaution controversy: an analysis through the lens of Ulrich Beck and Michel Foucault

Tijdschrift Recht der Werkelijkheid, Aflevering 3 2016
Trefwoorden Precautionary principle, risk society, governmentality, risk governance, environmental law
Auteurs Tobias Arnoldussen
SamenvattingAuteursinformatie

    According to the precautionary principle lack of scientific evidence for the existence of a certain (environmental) risk should not be a reason not to take preventative policy measures. The precautionary principle had a stormy career in International environmental law and made its mark on many treaties, including the Treaty on the Functioning of the European Union (TFEU). However it remains controversial. Proponents see it as the necessary legal curb to keep the dangerous tendencies of industrial production and technology in check. Opponents regard it with suspicion. They fear it will lead to a decrease in freedom and fear the powers to intervene that it grants the state. In this article the principle is reviewed from the perspectives of Ulrich Beck’s ‘reflexive modernisation’ and Michel Foucault’s notion of governmentality. It is argued that from Beck’s perspective the precautionary principle is the result of a learning process in which mankind gradually comes to adopt a reflexive attitude to the risks modernity has given rise to. It represents the wish to devise more inclusive and democratic policies on risks and environmental hazards. From the perspective of Michel Foucault however, the principle is part and parcel of neo-liberal tendencies of responsibilisation. Risk management and prudency are devolved to the public in an attempt to minimise risk taking, while at the same time optimising production. Moreover, it grants legitimacy to state intervention if the public does not live up to the responsibilities foisted on it. Both perspectives are at odds, but represent different sides of the same coin and might learn from each other concerns.


Tobias Arnoldussen
Tobias Arnoldussen is a socio-legal scholar affiliated with the University of Amsterdam Law School and the PPLE honours college. Next to lecturing on a variety of subjects, he focusses on interdisciplinary legal research into the possibilities of law to deal with contemporary social problems.
Artikel

Opinio juris as epistème: A constructivist approach to the use of contested concepts in legal doctrine

Tijdschrift Recht der Werkelijkheid, Aflevering 3 2016
Trefwoorden Opinio juris, Interpretive concepts, Customary law, Constructivism, Pierre Bourdieu, Peter Berger & Thomas Luckmann
Auteurs Associate Professor Olaf Tans
SamenvattingAuteursinformatie

    Seeing that the role of opinio juris in the identification of customary international law is essentially contested, this contribution seeks to explain how this concept plays a fruitful role in legal doctrine despite of, or perhaps even due to, this essential contestedness. To that effect the paper adopts a constructivist perspective, primarily drawing from Bourdieu’s theory of practice and Berger & Luckmann’s ideas about institutionalization. In this perspective, contested concepts such as opinio juris are conceived of as multifaceted tools of knowledge production in the hands of members of epistemic communities.


Associate Professor Olaf Tans
Olaf Tans works as legal philosopher and political scientist at Amsterdam University College and the Centre for the Politics of Transnational Law. His contribution to this special issue is part of a research line focusing on the social construction of normativity in legal doctrine. He has also published about constitutionalism, citizenship, democracy, and most recently (e.g. in Ratio Juris and Law & Literature) about the use of foundational narratives in public deliberation and law-finding.
Artikel

Access_open The Justification of Basic Rights

A Discourse-Theoretical Approach

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 3 2016
Trefwoorden Basic rights, Right to justification, Discourse theory, Non-domination, Kant
Auteurs Rainer Forst
SamenvattingAuteursinformatie

    In this paper, I suggest a discourse theory of basic legal rights that is superior to rival approaches, such as a will-based or an interest-based theory of rights. Basic rights are reciprocally and generally justifiable and binding claims on others (agents or institutions) that they should do (or refrain from doing) certain things determined by the content of these rights. We call these rights basic because they define the status of persons as full members of a normative order in such a way that they provide protection from severe forms of legal, political and social domination. The very ground of these rights is the status of persons as free and equal normative authorities within the order they are subject to. In other words, these rights are grounded in a fundamental moral right to justification.


Rainer Forst
Rainer Forst is professor of Political Theory and Philosophy at the Goethe Universität, Frankfurt am Main.
Artikel

Access_open What Does it Mean to Justify Basic Rights?

Reply to Düwell, Newey, Rummens and Valentini

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 3 2016
Auteurs Rainer Forst
SamenvattingAuteursinformatie

    In this paper, I reply to the four comments on my paper ‘The Justification of Basic Rights: A Discourse-Theoretical Approach’ given by Laura Valentini, Marcus Düwell, Stefan Rummens and Glen Newey.


Rainer Forst
Professor of Political Theory and Philosophy at the Goethe Universität, Frankfurt am Main.
Artikel

Overnamegevechten, ongewenste investeerders en vitale vennootschappen

Is een investeringstoets ter waarborging van ‘het algemeen belang’ wenselijk?

Tijdschrift Maandblad voor Ondernemingsrecht, Aflevering 7 2016
Trefwoorden overname, algemeen belang, ongewenste investeerder, investeringstoets, KPN
Auteurs Mr. P.W.M. van Slobbe
SamenvattingAuteursinformatie

    In deze bijdrage staat de waarborging van het algemeen belang binnen overnames centraal. Besproken wordt of het wenselijk is dat (in het licht van een mogelijk wetsvoorstel) het verkrijgen van zeggenschap in bepaalde voor Nederland vitale vennootschappen, zoals KPN, wordt getoetst op mogelijke bedreigingen voor het algemeen belang.


Mr. P.W.M. van Slobbe
Mr. P.W.M. van Slobbe is onlangs afgestudeerd aan de Radboud Universiteit Nijmegen, Duale Master Onderneming en Recht.
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