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Article

Access_open Levying VAT in the EU Customs Union: Towards a Single Indirect Tax Area? The Ordeal of Indirect Tax Harmonisation

Tijdschrift Erasmus Law Review, Aflevering 3 2019
Trefwoorden single indirect tax area, VAT action plan, quick fixes, e-commerce package, definitive VAT system
Auteurs Ben Terra
SamenvattingAuteursinformatie

    This contribution deals with the latest proposals regarding levying VAT in the European Union (EU) Customs Union. The present system, which has been in place since 1993 and was supposed to be transitional, splits every cross-border transaction into an exempted cross-border supply and a taxable cross-border acquisition. It is like a customs system, but lacks equivalent controls and is therefore the root of cross-border fraud. After many years of unsuccessful attempts, the Commission abandoned the objective of implementing definitive VAT arrangements based on the principle of taxing all cross-border supplies of goods in the Member State of their origin, under the same conditions that apply to domestic trade including VAT rates. The European Parliament and the Council agreed that the definitive system should be based on the principle of taxation in the Member State of the destination of the goods. After a brief discussion of the VAT Action Plan of 2016 (Section 1), the e-commerce package in the form of Directive (EU) 2017/2455 is dealt with (Section 2), followed by the proposal to harmonise and simplify certain rules in the VAT system and introduce the definitive system, only partially adopted (Section 3). Section 4 deals with the proposal to introduce detailed measures of the definitive VAT system. The proposed harmonisation and simplification of certain rules were meant to become applicable on 1 January 2019, but will become only partially applicable on 2020. It is proposed to make the detailed measures of the definitive VAT system applicable in 2022. It remains to be seen whether the Member States are willing to accept the definitive VAT system at all; hence the subtitle ‘the ordeal of indirect tax harmonisation’.


Ben Terra
Prof. Dr. Dr. h.c. Ben Terra was a professor of tax law at the universities of Amsterdam and Lund and visiting professor at the Universidade Católica in Lisbon.
Article

Access_open Reflections on the 50th Anniversary of the EU Customs Union

Tijdschrift Erasmus Law Review, Aflevering 3 2019
Trefwoorden Brexit, EU Customs Union, internal market
Auteurs Martijn L. Schippers en Walter de Wit
Auteursinformatie

Martijn L. Schippers
Martijn Schippers is a PhD Candidate at the Erasmus School of Law and affiliated to EY.

Walter de Wit
Walter de Wit is a professor in International and European Customs Law at the Erasmus School of Law and affiliated to EY.
Article

Access_open The EU Customs Union after Brexit

How from a Customs Perspective the Integrity of the Internal Market Is Protected after the Transitional Phase under the Revised Protocol on Ireland/Northern Ireland

Tijdschrift Erasmus Law Review, Aflevering 3 2019
Trefwoorden Brexit, EU Customs Union, Internal Market
Auteurs Walter de Wit
SamenvattingAuteursinformatie

    In this contribution the author examines how, from a customs perspective, the integrity of the internal market is protected after the transitional phase under the Revised Protocol on Ireland/Northern Ireland. He briefly discusses the customs aspects of the Withdrawal Agreement and then examines in depth the revised arrangement with regard to the Irish border in light of the protection of the integrity of the internal market. He shows that the revised arrangement cleared the Brexit deal through parliament and paved the UK’s way to leave the EU on 31 January 2020. He concludes, however, that given the complexity of the legislation underlying the revised arrangement, the UK will be paying a high price for getting Brexit done, keeping the Irish border open and protecting the integrity of the internal market of the EU.


Walter de Wit
Walter de Wit is a professor in International and European Customs Law at the Erasmus School of Law and is also affiliated to EY.

Prof. dr. R.A.J. van Gestel
Prof. dr. R.A.J. van Gestel is hoogleraar Regulering en Juridische methoden en technieken aan de Tilburg Law School.

Mr. dr. J. Sybesma
Mr. dr. J. Sybesma is lid van de redactie van het Caribisch Juristenblad.
Artikel

A Glance at Mediation in German Administrative Courts

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 4 2019
Trefwoorden Germany, in-court mediation, administrative courts, consensus-oriented
Auteurs Max-Jürgen Seibert en Matthias Keller
SamenvattingAuteursinformatie

    The article gives an overview of mediation in German administrative courts. It deals with the legal basis as well as the organisation of mediation within the courts. The special features of mediation with an administrative law background are explained. By means of examples, the authors make clear that there is more room for alternative dispute regulation in public law than one might imagine.


Max-Jürgen Seibert
Max-Jürgen Seibert is a judge-mediator at the Higher Administrative Court of North Rhine-Westphalia.

Matthias Keller
Matthias Keller is a judge-mediator at the Administrative Court in Aachen.
Artikel

Conflict narratives and conflict handling strategies in intercultural contexts

Reflections from an action research project based on restorative praxis

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 3 2019
Trefwoorden action research, conflict, restorative justice, intercultural contexts
Auteurs Brunilda Pali
SamenvattingAuteursinformatie

    A rapidly growing field of research and practice, restorative justice has primarily found its gravitational centre within the criminal justice system, as an alternative of dealing with the aftermath of crime. Less explored remains the application of restorative justice in complex, urban, or intercultural contexts, an application which raises a whole set of conceptual and practical challenges. This article is based on an action project which aimed to research conflict narratives in intercultural contexts and transform them through restorative praxis. Mostly used in educational, organizational, and health care settings, action research remains an underused but a highly interesting methodology for criminology and criminal justice research. Its alternative epistemology makes it particularly apt for scientific projects that aim both at investigating crime and justice related issues and at engendering change, either at the level of criminal justice or communities. Although action research has focused mostly on creating change at the level of practical knowledge, when conceived in a critical manner, action research aims not only at improving the work of practitioners, but also at assisting them to arrive at a critique of their social or work settings. Practice concerns at the same time problem setting or problem framing. By zooming into one of the case studies of the project, more specifically the social housing estates in Vienna, I focus in this article specifically on the tensions and dilemmas created by processes of engagement in a problematizing approach to the context and to practice. During these processes, together with other social actors, such as inhabitants and professionals, we named problems (in our case social conflicts) and framed the context in which we addressed them. I argue that participatory forms of inquiry, such as action research, should actively reframe rather than merely describe contexts and problems they work with.


Brunilda Pali
Brunilda Pali is FWO Postdoctoral researcher, Leuven Institute of Criminology, Leuven, Belgium.
Article

Access_open The Foundations of the Internal Market: Free Trade Area and Customs Union under Articles 28-31 TFEU

Tijdschrift Erasmus Law Review, Aflevering 3 2019
Trefwoorden free trade area, EU Customs Union, internal market, European Union, Brexit
Auteurs Stefan Enchelmaier
SamenvattingAuteursinformatie

    This contribution places the provisions of the Treaty creating a free trade area and customs union between the Member States (Articles 28-31 TFEU) in their wider context. It then focuses on the interpretation of Article 30 in the jurisprudence of the Court of Justice of the European Union (CJEU). Throughout, it casts sideways glances at corresponding provisions of General Agreement on Tariffs and Trade (GATT). As it turns out, the abolition of customs duties and charges having equivalent effect, and the establishment of a customs union between Member States, were important milestones in the development of European unification. They became overshadowed later by more spectacular developments in the case law on the free movement of goods, persons and services. As a consequence, the importance of the customs provisions is widely underrated. Brexit concentrates the minds in this respect, as an important economy is about to rearrange and even recreate the basic building blocks of its international trading relations.


Stefan Enchelmaier
Stefan Enchelmaier, Dr iur (Bonn) habil (Munich) LLM (Edinb) MA (Oxon) is Professor of European and Comparative Law at Lincoln College, University of Oxford.
Article

Access_open Impact of International Law on the EU Customs Union

Tijdschrift Erasmus Law Review, Aflevering 3 2019
Trefwoorden European Union, customs union, international law, customs legislation, autonomous standards
Auteurs Achim Rogmann
SamenvattingAuteursinformatie

    This contribution examines the various international instruments, in both hard and soft law, that have been established by international organisations such as the WTO and WCO and scrutinises how they have been implemented into EU legislation governing the EU Customs Union, thus demonstrating the substantial influence of international instruments on the Customs Union. As the relevant international instruments affect not only the traditional elements of European customs law, but also the EU’s entire export control regime and the framework of the internal market, this contribution demonstrates, moreover, how the Customs Union functions in a globalised world.


Achim Rogmann
Achim Rogmann, LL.M is professor of law at the Brunswick European Law School at Ostfalia Hochschule fur angewandte Wissenschaften.
Article

Access_open The New Dutch Model Investment Agreement: On the Road to Sustainability or Keeping up Appearances?

Tijdschrift Erasmus Law Review, Aflevering 4 2019
Trefwoorden Dutch model BIT, foreign direct investment, bilateral investment treaties, investor-to-state dispute settlement, sustainable development goals
Auteurs Alessandra Arcuri en Bart-Jaap Verbeek
SamenvattingAuteursinformatie

    In 2019, the Dutch government presented a New Model Investment Agreement that seeks to contribute to the sustainability and inclusivity of future Dutch trade and investment policy. This article offers a critical analysis of the most relevant parts of the revised model text in order to appraise to what extent it could promote sustainability and inclusivity. It starts by providing an overview of the Dutch BIT (Bilateral Investment Treaty) programme, where the role of the Netherlands as a favourite conduit country for global FDI is highlighted. In the article, we identify the reasons why the Netherlands became a preferred jurisdiction for foreign investors and the negative implications for governments and their policy space to advance sustainable development. The 2019 model text is expressly set out to achieve a fairer system and to protect ‘sustainable investment in the interest of development’. While displaying a welcome engagement with key values of sustainable development, this article identifies a number of weaknesses of the 2019 model text. Some of the most criticised substantive and procedural provisions are being reproduced in the model text, including the reiteration of investors’ legitimate expectation as an enforceable right, the inclusion of an umbrella clause, and the unaltered broad coverage of investments. Most notably, the model text continues to marginalise the interests of investment-affected communities and stakeholders, while bestowing exclusive rights and privileges on foreign investors. The article concludes by hinting at possible reforms to better align existing and future Dutch investment treaties with the sustainable development goals.


Alessandra Arcuri
Alessandra Arcuri is Professor of Inclusive Global Law and Governance, Erasmus School of Law (ESL), Erasmus Initiative Dynamics of Inclusive Prosperity, Erasmus University Rotterdam, arcuri@law.eur.nl.

Bart-Jaap Verbeek
Bart-Jaap Verbeek is Researcher at Stichting Onderzoek Multinationale Ondernemingen (SOMO) and PhD Candidate Political Science at the Radboud University.
Article

Access_open Waste Away. Examining Systemic Drivers of Global Waste Trafficking Based on a Comparative Analysis of Two Dutch Cases

Tijdschrift Erasmus Law Review, Aflevering 4 2019
Trefwoorden environmental crime, waste industry, shipbreaking, waste trafficking, environmental enforcement
Auteurs Karin van Wingerde en Lieselot Bisschop
SamenvattingAuteursinformatie

    The increasing volume of waste generated globally is one of the most prominent environmental issues we face today. Companies responsible for the treatment or disposal of waste are therefore among the key actors in fostering a sustainable future. Yet the waste industry has often been characterised as a criminogenic one, causing environmental harm which disproportionately impacts the world’s most vulnerable regions and populations. In this article, we illustrate how companies operating in global supply chains exploit legal and enforcement asymmetries and market complexities to trade waste with countries where facilities for environmentally sound treatment and disposal of waste are lacking. We draw on two contemporary cases of corporate misconduct in the Global South by companies with operating headquarters in the Global North: Seatrade and Probo Koala. We compare these cases building on theories about corporate and environmental crime and its enforcement. This explorative comparative analysis aims to identify the key drivers and dynamics of illegal waste dumping, while also exploring innovative ways to make the waste sector more environmentally responsible and prevent the future externalisation of environmental harm.


Karin van Wingerde
Karin van Wingerde is Associate Professor, Department of Criminology, Erasmus School of Law, Erasmus University Rotterdam.

Lieselot Bisschop
Lieselot Bisschop is Associate Professor, Department of Criminology and Erasmus Initiative on Dynamics of Inclusive Prosperity, Erasmus School of Law, Erasmus University Rotterdam.
Article

Access_open Due Diligence and Supply Chain Responsibilities in Specific Instances

The Compatibility of the Dutch National Contact Point’s Decisions With the OECD Guidelines for Multinational Enterprises in the Light of Decisions Made by the UK, German, Danish and Norwegian National Contact Points

Tijdschrift Erasmus Law Review, Aflevering 4 2019
Trefwoorden due diligence, supply chain, OECD, NCP, specific instance
Auteurs Sander van ’t Foort
SamenvattingAuteursinformatie

    Since the introduction of a human rights chapter in the 2011 OECD Guidelines for Multinational Enterprises, National Contact Points (NCPs) have been increasingly dealing with specific instances referring to human rights violations by companies. According to the Organisation for Economic Cooperation and Development (OECD), the human rights provisions are the most cited provisions of the Guidelines. Specific instances include allegations such as a company’s failure to implement human rights due diligence, to apply the principles of free, prior and informed consent, to take supply chain responsibility, and/or to comply with the right to cultural heritage. Of all topics, human rights due diligence and human rights supply chain responsibilities are most commonly referred to in complaints based on the Guidelines. This article focuses on how NCPs have handled these topics of human rights due diligence and supply chain responsibility in specific instances. The Dutch NCP has been selected because it is celebrated in literature as the ‘gold standard’ because of its composition including independent members, its forward-looking approach, and because it is one of the most active NCPs in the world. All decisions of the Dutch NCP concerning these two topics are analysed in the light of the decisions of four other NCPs (UK, Denmark, Germany and Norway). A doctrinal methodology is used to analyse similarities and differences between the argumentations of the five NCPs.


Sander van ’t Foort
Dr. Sander van ’t Foort is Lecturer at the Nyenrode Business Universiteit in the Netherlands.
Article

Access_open The Potential of the Dutch Corporate Governance Model for Sustainable Governance and Long Term Stakeholder Value

Tijdschrift Erasmus Law Review, Aflevering 4 2019
Trefwoorden corporate governance, company law, stakeholders, Dutch Corporate Governance Code, long-termism
Auteurs Manuel Lokin en Jeroen Veldman
SamenvattingAuteursinformatie

    This article addresses the question of how the Dutch regulatory and institutional setting enables policy coherence, specifically with regard to safeguarding stakeholders’ interests and promoting sustainable governance. To address this question, we engage with idiosyncratic theoretical notions in the Dutch corporate governance model. We follow the evolution of these notions in statutory company law and case law, their development in the Dutch Corporate Governance Code and their relation to the Enterprise Chamber as a unique institution. We establish how these theoretical views and practical institutions present significant means by which stakeholder concerns may be represented in the operation of company law and corporate governance more broadly and provide a number of ways in which these institutions and their operation can be further developed.


Manuel Lokin
Manuel Lokin is Professor of Company Law at the University of Utrecht and lawyer at Stibbe, Amsterdam.

Jeroen Veldman
Jeroen Veldman is Visiting Professor at the Interdisciplinary Institute for Innovation at Mines ParisTech in Paris, France and Honorary Senior Visiting Fellow at Cass Business School in London, UK.
Artikel

Access_open Using Case Studies for Research on Judicial Opinions. Some Preliminary Insights

Tijdschrift Law and Method, november 2019
Trefwoorden case study, judicial opinions, empirical legal research, qualitative methods, research on judicial opinions
Auteurs Mateusz Stępień
SamenvattingAuteursinformatie

    There is a pressing need to develop a research methodology for studying judicial opinions that goes beyond both dogmatic analyzes and the established positions developed within philosophy of law and legal theory (e.g. the hermeneutic and argumentative approaches). One possible way is to adopt or modify methodologies developed within empirically oriented social sciences. Most social science textbooks devoted to methodology of empirical research deal with case studies. So far, this research framework developed within the social sciences has not been applied directly to judicial opinions, though they have been used for some empirical legal research studies. Even et first sight, case study research would appear to have potential for use with judicial opinions. The aim of the paper is to answer the question, how and to what extent can case study methodology developed within the social sciences be fruitfully used to examine judicial opinions? The general answer is undoubtedly positive (case studies can bring new, non-trivial threads to the research methodology on judicial opinions), though with many serious and far-reaching reservations.


Mateusz Stępień
Assistant Professor, Department of Law and Administration, Jagiellonian University, Cracow, Poland.
Artikel

The Imperfect International Sales Law

Time for a New Go or Better Keeping the Status Quo?

Tijdschrift Maandblad voor Vermogensrecht, Aflevering 9 2019
Trefwoorden CISG, imperfections of the current international sales law, reform, supplement, CISG 2.0
Auteurs Prof. mr. A.U. Janssen en N.G. Ahuja
SamenvattingAuteursinformatie

    A series of imperfections in the CISG touching upon various areas are laid out thereby prompting the question of whether the Convention ought to be reformed. Two possibilities, namely supplementing the CISG with additional hard law instruments and drafting a new convention, i.e. CISG 2.0 are discussed and evaluated.


Prof. mr. A.U. Janssen
Prof. mr. A.U. Janssen is a Professor of Civil Law and European Private Law at the Radboud University Nijmegen, The Netherlands.

N.G. Ahuja
N.G. Ahuja is a Doctorate Candidate in Law at City University of Hong Kong.

    This was a case alleging detrimental treatment for whistleblowing brought by an employee working outside the UK against two co-workers also working abroad in the same location. The Court of Appeal (CA) ruled that there was no jurisdiction for the Employment Tribunal (ET) to hear the claim in relation to personal liability of the co-workers because they were outside the scope of UK employment law. The CA’s judgment potentially has implications for other types of claim brought by UK employees posted abroad where similar personal liability provisions apply, such as discrimination and harassment.


Richard Lister
Richard Lister is a Managing Practice Development Lawyer at Lewis Silkin LLP.

    The author discusses the recent ECJ judgments in the cases Egenberger and IR on religious discrimination.


Andrzej Marian Świątkowski
Andrzej Marian Świątkowski, is a Jean Monet Professor of European Labour Law and Social Security, Jesuit University Ignatianum, Krakow, Poland and a member of the EELC Academic Board.
Case Reports

2019/34 Reduction of annual leave during parental leave is lawful (GE)

Tijdschrift European Employment Law Cases, Aflevering 3 2019
Trefwoorden Maternity and parental leave
Auteurs Nina Stephan en David Meyer
SamenvattingAuteursinformatie

    The Higher Labour Court of Berlin-Brandenburg (Landesarbeitsgericht (LAG)) has held that the pro rata reduction of annual leave depending on the period of parental leave is lawful. In general, statutory holiday entitlement also exists for the period of parental leave. However, the employer has the right to reduce leave pro rata for each full month of parental leave according to Section 17 paragraph 1 sentence 1 of the Federal Parental Allowances and Parental Leave Act (Bundeselterngeld- und Elternzeitgesetz (BEEG)). The proportional reduction is in line with European law.


Nina Stephan
Nina Stephan is an attorney-at-law at Luther Rechtsanwaltsgesellschaft mbH.

David Meyer
David Meyer is an attorney-at-law at Luther Rechtsanwaltsgesellschaft mbH.

    The Latvian Supreme Court recently used the ECJ Max Planck and Kreuziger judgments to explain how an employer can escape its obligation to compensate an employee for unused leave at the end of the employment relationship. The employer must prove that (a) it was possible for the employee to use the leave, and (b) the employer has in good time informed the employee that leave, if not used, might be lost and will not be compensated.


Gautier Busschaert
Gautier Busschaert is an Attorney at Van Olmen & Wynant.

    The decision pronounced by the first instance court related to the right of professional foster parents to request payment in lieu of untaken annual leave based on ECJ case law has been overruled by the Court of Appeal by making reference to a different ECJ ruling.


Andreea Suciu
Andreea Suciu is the Managing Partner and Gabriela Ion is an associate at Suciu | The Employment Law Firm (https://www.suciu-employmentlaw.ro).

Gabriela Ion

    The Luxembourg Court of Appeal (Cour d’appel de Luxembourg) confirmed that an employee dismissed with notice and exempted from performing their work during the notice period is no longer bound by the non-competition duties arising from their loyalty obligation and can therefore engage in an employment contract with a direct competitor of their former employer during that exempted notice period. However, the Court of Appeal decided that, even if the former employee is in principle entitled to use the know-how and knowledge they acquired with their former employer, the poaching of clients during the notice period must, due to the facts and circumstances and in the light of the rules applicable in the financial sector, be considered as an unfair competition act and therefore constitutes serious misconduct justifying the termination of the employment contract with immediate effect.


Michel Molitor
Michel Molitor is the managing partner of MOLITOR Avocats à la Cour SARL in Luxembourg, www.molitorlegal.lu.

Régis Muller
Régis Muller is partner within the Employment, Pension & Immigration department of MOLITOR Avocats à la Cour SARL in Luxembourg, www.molitorlegal.lu.
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