Zoekresultaat: 151 artikelen

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Article

Access_open Mechanisms for Correcting Judicial Errors in Germany

Tijdschrift Erasmus Law Review, Aflevering 4 2020
Trefwoorden criminal proceedings, retrial in favour of the convicted, retrial to the disadvantage of the defendant, Germany, judicial errors
Auteurs Michael Lindemann en Fabienne Lienau
SamenvattingAuteursinformatie

    The article presents the status quo of the law of retrial in Germany and gives an overview of the law and practice of the latter in favour of the convicted and to the disadvantage of the defendant. Particularly, the formal and material prerequisites for a successful petition to retry the criminal case are subject to a detailed presentation and evaluation. Because no official statistics are kept regarding successful retrial processes in Germany, the actual number of judicial errors is primarily the subject of more or less well-founded estimates by legal practitioners and journalists. However, there are a few newer empirical studies devoted to different facets of the subject. These studies will be discussed in this article in order to outline the state of empirical research on the legal reality of the retrial procedure. Against this background, the article will ultimately highlight currently discussed reforms and subject these to a critical evaluation as well. The aim of the recent reform efforts is to add a ground for retrial to the disadvantage of the defendant for cases in which new facts or evidence indicate that the acquitted person was guilty. After detailed discussion, the proposal in question is rejected, inter alia for constitutional reasons.


Michael Lindemann
Michael Lindemann is Professor for Criminal Law, Criminal Procedure and Criminology at the Faculty of Law of Bielefeld University, Germany.

Fabienne Lienau
Fabienne Lienau is Research Assistant at the Chair held by Michael Lindemann.

    In dit artikel trachten de auteurs de vraag te beantwoorden in hoeverre de groene koers van mededingingsautoriteiten ook de concentratiecontrole zal of zou kunnen/moeten beïnvloeden. Tegen de achtergrond van de groene ambitie van de EU en de ACM lijkt dit waarschijnlijk en zullen marktpartijen bij het beoordelen van de mededingingsrisico’s van een transactie ook rekening moeten gaan houden met de (mogelijke oplossingen voor) effecten van een transactie op duurzaamheid.


Elske Raedts
Mr. E.N.M. Raedts is werkzaam als advocaat bij Freshfields Bruckhaus Deringer LLP te Amsterdam.

Inès Lulof
Mr. I.I. Lulof is werkzaam als advocaat bij Freshfields Bruckhaus Deringer LLP te Amsterdam.
Artikel

Exploring narrative, convictions and autoethnography as a convict criminologist

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 3 2020
Trefwoorden convict criminology, narrative, autoethnography, reflexivity, post-colonial perspective
Auteurs Dr. Rod Earle
SamenvattingAuteursinformatie

    Convict criminology draws from personal experience of imprisonment to offer critical criminological perspectives on punishment and prisons. In this article I discuss how some of these are aligned with questions of narrative and post-colonial perspectives in criminology. I use autoethnographic vignettes to communicate the experiences of imprisonment that inform the development of convict criminology, and I explore their relationship to narrative criminology’s interest in personal stories.


Dr. Rod Earle
Dr. Rod Earle is a Senior Lecturer at the School of Health, Wellbeing and Social Care, The Open University, UK.
Article

Access_open A Positive State Obligation to Counter Dehumanisation under International Human Rights Law

Tijdschrift Erasmus Law Review, Aflevering 3 2020
Trefwoorden Dehumanisation, International Human Rights Law, Positive State obligations, Framework Convention for the Protection of National Minorities, International Convention on the Elimination of all forms of Racial Discrimination
Auteurs Stephanie Eleanor Berry
SamenvattingAuteursinformatie

    International human rights law (IHRL) was established in the aftermath of the Second World War to prevent a reoccurrence of the atrocities committed in the name of fascism. Central to this aim was the recognition that out-groups are particularly vulnerable to rights violations committed by the in-group. Yet, it is increasingly apparent that out-groups are still subject to a wide range of rights violations, including those associated with mass atrocities. These rights violations are facilitated by the dehumanisation of the out-group by the in-group. Consequently, this article argues that the creation of IHRL treaties and corresponding monitoring mechanisms should be viewed as the first step towards protecting out-groups from human rights violations. By adopting the lens of dehumanisation, this article demonstrates that if IHRL is to achieve its purpose, IHRL monitoring mechanisms must recognise the connection between dehumanisation and rights violations and develop a positive State obligation to counter dehumanisation. The four treaties explored in this article, the European Convention on Human Rights, the International Covenant on Civil and Political Rights, the Framework Convention for the Protection of National Minorities and the International Convention on the Elimination of all forms of Racial Discrimination, all establish positive State obligations to prevent hate speech and to foster tolerant societies. These obligations should, in theory, allow IHRL monitoring mechanisms to address dehumanisation. However, their interpretation of the positive State obligation to foster tolerant societies does not go far enough to counter unconscious dehumanisation and requires more detailed elaboration.


Stephanie Eleanor Berry
Stephanie Eleanor Berry is Senior Lecturer in International Human Rights Law, University of Sussex.
Article

Access_open The Potential of Positive Obligations Against Romaphobic Attitudes and in the Development of ‘Roma Pride’

Tijdschrift Erasmus Law Review, Aflevering 3 2020
Trefwoorden Roma, Travellers, positive obligations, segregation, culturally adequate accommodation
Auteurs Lilla Farkas en Theodoros Alexandridis
SamenvattingAuteursinformatie

    The article analyses the jurisprudence of international tribunals on the education and housing of Roma and Travellers to understand whether positive obligations can change the hearts and minds of the majority and promote minority identities. Case law on education deals with integration rather than cultural specificities, while in the context of housing it accommodates minority needs. Positive obligations have achieved a higher level of compliance in the latter context by requiring majorities to tolerate the minority way of life in overwhelmingly segregated settings. Conversely, little seems to have changed in education, where legal and institutional reform, as well as a shift in both majority and minority attitudes, would be necessary to dismantle social distance and generate mutual trust. The interlocking factors of accessibility, judicial activism, European politics, expectations of political allegiance and community resources explain jurisprudential developments. The weak justiciability of minority rights, the lack of resources internal to the community and dual identities among the Eastern Roma impede legal claims for culture-specific accommodation in education. Conversely, the protection of minority identity and community ties is of paramount importance in the housing context, subsumed under the right to private and family life.


Lilla Farkas
Lilla Farkas is a practising lawyer in Hungary and recently earned a PhD from the European University Institute entitled ‘Mobilising for racial equality in Europe: Roma rights and transnational justice’. She is the race ground coordinator of the European Union’s Network of Legal Experts in Gender Equality and Non-discrimination.

Theodoros Alexandridis
Theodoros Alexandridis is a practicing lawyer in Greece.
Article

Access_open The Promotion of Equality and Prevention of Unfair Discrimination Act 4 of 2000: Proposals for Legislative Reform to Promote Equality through Schools and the Education System

Tijdschrift Erasmus Law Review, Aflevering 3 2020
Trefwoorden Transformative pedagogy, equality legislation, promotion of equality, law reform, using law to change hearts and minds
Auteurs Anton Kok, Lwando Xaso, Annalize Steenekamp e.a.
SamenvattingAuteursinformatie

    In this article, we focus on how the education system can be used to promote equality in the context of changing people’s hearts and minds – values, morals and mindsets. The duties contained in the Promotion of Equality and Prevention of Unfair Discrimination Act 4 of 2000 (‘Equality Act’) bind private and public schools, educators, learners, governing bodies and the state. The Equality Act calls on the state and all persons to promote substantive equality, but the relevant sections in the Equality Act have not been given effect yet, and are therefore currently not enforceable. We set out how the duty to promote equality should be concretised in the Equality Act to inter alia use the education system to promote equality in schools; in other words, how should an enforceable duty to promote equality in schools be fashioned in terms of the Equality Act. Should the relevant sections relating to the promotion of equality come into effect in their current form, enforcement of the promotion of equality will take the form of obliging schools to draft action plans and submit these to the South African Human Rights Commission. We deem this approach inadequate and therefore propose certain amendments to the Equality Act to allow for a more sensible monitoring of schools’ duty to promote equality. We explain how the duty to promote equality should then play out practically in the classroom to facilitate a change in learners’ hearts and minds.


Anton Kok
Anton Kok is Professor of Jurisprudence at the Faculty of Law of the University of Pretoria.

Lwando Xaso
Lwando Xaso is an independent lawyer, writer and historian.

Annalize Steenekamp
Annalize Steenekamp, LLM, is a Multidisciplinary Human Rights graduate from the University of Pretoria.

Michelle Oelofse
Michelle Oelofse is an Academic associate and LLM candidate at the University of Pretoria.
Artikel

De nationale contactpunten voor de OESO-Richtlijnen

Een uniek systeem voor alternatieve geschillenbeslechting

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 2 2020
Trefwoorden OESO, nationaal contactpunt, multinationale onderneming, maatschappelijk verantwoord ondernemen, due diligence
Auteurs Marianne Gratia en Cyril Liance
SamenvattingAuteursinformatie

    In 1976 the OECD Guidelines for Multinational Enterprises, about corporate social responsibility and sustainability, were carried. To implement the guidelines national contact points inform people and enterprises, and mediate in case of a complaint. This article describes the structure, procedure and role of the Dutch and Belgian National Contact Points.


Marianne Gratia
Marianne Gratia is werkzaam bij de Federale Overheidsdienst Economie in Brussel.

Cyril Liance
Cyril Liance is werkzaam bij de Federale Overheidsdienst Economie in Brussel.
Artikel

Welzijn, primaire levensbehoeften en delinquentie bij adolescenten

Etiologische assumpties van het Good Lives Model getoetst

Tijdschrift Tijdschrift voor Criminologie, Aflevering 2-3 2020
Trefwoorden GLM, Rehabilitation, Juvenile delinquency, Life satisfaction, Youth
Auteurs Colinda Serie PhD, Prof. dr. Stefaan Pleysier, Prof. dr. Johan Put e.a.
SamenvattingAuteursinformatie

    A recent rehabilitation theory, the ‘Good Lives Model’ (GLM), states that interventions that work towards a higher well-being can reduce recidivism risk more sustainably by promising a happier, pro-social life, rather than just a less harmful one. Although the GLM theory appears promising, limited empirical research has examined its underlying assumptions, applicability and its effectiveness. Research into the GLM with youth is even more limited. Therefore, in the current study, we investigate the main etiological assumptions of the GLM in a large group of adolescents between 14 and 18 years old from the general population (N=5.776), by means of self-report survey data on well-being, primary human goods and delinquency. The results show that a lower subjective global well-being is related to delinquent behavior. Especially the primary human goods of relatedness and working towards a financially stable future appear to be important goals for interventions aimed at rehabilitation of juvenile offenders.


Colinda Serie PhD
C.M.B. Serie is PhD-onderzoeker aan de KU Leuven.

Prof. dr. Stefaan Pleysier
Prof. dr. S. Pleysier is hoofddocent aan de Faculteit Rechtsgeleerdheid van de KU Leuven en coördinator van de Onderzoekslijn Jeugdcriminologie en Jeugdrecht aan het Leuvens Instituut voor Criminologie (LINC).

Prof. dr. Johan Put
Prof. dr. J. Put is gewoon hoogleraar jeugd- en welzijnsrecht aan de KU Leuven.

Prof. dr. Corine de Ruiter
Prof. dr. C. de Ruiter is als hoogleraar Forensische Psychologie, verbonden aan de Universiteit Maastricht.
Article

Access_open Age Barriers in Healthcare

Tijdschrift Erasmus Law Review, Aflevering 1 2020
Trefwoorden age discrimination, age equality, health care
Auteurs Rachel Horton
SamenvattingAuteursinformatie

    Age limits, minimum and maximum, and both explicit and ‘covert’, are still used in the National Health Service to determine access to a range of health interventions, including infertility services and cancer screening and treatment. Evidence suggests that chronological age is used as a proxy for a host of characteristics in determining access to healthcare: as a proxy for the capacity of an individual to benefit from an intervention; for the type of harm that may result from an intervention; for the likelihood of such benefit or harm occurring; and, in some cases, for other indicators used to determine what may be in the patient’s interest. Age is used as a proxy in this way in making decisions about both individual patients and wider populations; it may be used where no better ‘marker’ for the relevant characteristic exists or – for reasons including cost, practicality or fairness – in preference to other available markers. This article reviews the justifications for using age in this way in the context of the existing legal framework on age discrimination in the provision of public services.


Rachel Horton
Lecturer University of Reading.
Article

Access_open Is the CJEU Discriminating in Age Discrimination Cases?

Tijdschrift Erasmus Law Review, Aflevering 1 2020
Trefwoorden age discrimination, old people, young people, complete life view, fair innings argument
Auteurs Beryl ter Haar
SamenvattingAuteursinformatie

    Claims have been made that the Court of Justice of the European Union (CJEU) is more lenient in accepting age discriminating measures affecting older people than in those affecting younger people. This claim is scrutinised in this article, first, by making a quantitative analysis of the outcomes of the CJEU’s case law on age discrimination cases, followed by a qualitative analysis of the line of reasoning of the CJEU in these cases and concluding with an evaluation of the Court’s reasoning against three theoretical approaches that set the context for the assessment of the justifications of age discrimination: complete life view, fair innings argument and typical anti-discrimination approach. The analysis shows that the CJEU relies more on the complete life view approach to assess measures discriminating old people and the fair innings argument approach to assess measures discriminating young people. This results in old people often having to accept disadvantageous measures and young workers often being treated more favourably.


Beryl ter Haar
Beryl ter Haar is assistant professor and academic coordinator of the Advanced LL.M. Global and European Labour Law at Leiden University and visiting professor at the University of Warsaw.
Article

Access_open Too Immature to Vote?

A Philosophical and Psychological Argument to Lower the Voting Age

Tijdschrift Erasmus Law Review, Aflevering 1 2020
Trefwoorden voting age, children’s rights, youth enfranchisement, democracy, votes at 16
Auteurs Tommy Peto
SamenvattingAuteursinformatie

    This article argues in favour of lowering the voting age to 16. First, it outlines a respect-based account of democracy where the right to vote is grounded in a respect for citizens’ autonomous capacities. It then outlines a normative account of autonomy, modelled on Rawls’s two moral powers, saying what criteria must be met for an individual to possess a (pro tanto) moral right to vote. Second, it engages with empirical psychology to show that by the age of 16 (if not earlier) individuals have developed all of the cognitive components of autonomy. Therefore, since 16- and 17-year-olds (and quite probably those a little younger) possess the natural features required for autonomy, then, to the extent that respect for autonomy requires granting political rights including the right to vote – and barring some special circumstances that apply only to them – 16- and 17-year-olds should be granted the right to vote.


Tommy Peto
University of Oxford.
Artikel

Access_open Legal and Political Concepts as Contextures

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 1 2020
Trefwoorden Concepts, Contextualism, Essentially Contested Concepts, Legal Theory, Freedom
Auteurs Dora Kostakopoulou
SamenvattingAuteursinformatie

    Socio-political concepts are not singularities. They are, instead, complex and evolving contextures. An awareness of the latter and of what we need to do when we handle concepts opens up space for the resolution of political disagreements and multiplies opportunities for constructive dialogue and understanding. In this article, I argue that the concepts-as-contextures perspective can unravel conceptual connectivity and interweaving, and I substantiate this by examining the ‘contexture’ of liberty. I show that the different, and seemingly contested, definitions of liberty are the product of mixed articulations and the development of associative discursive links within a contexture.


Dora Kostakopoulou
Dora Kostakopoulou is a member of the Scientific Committee of the Fundamental Rights Agency of the EU and Professor of European Union Law, European Integration and Public Policy at Warwick University.
Case Law

2020/1 EELC’s review of the year 2019

Tijdschrift European Employment Law Cases, Aflevering 1 2020
Auteurs Ruben Houweling, Daiva Petrylaitė, Peter Schöffmann e.a.
Samenvatting

    Various of our academic board analysed employment law cases from last year. However, first, we start with some general remarks.


Ruben Houweling

Daiva Petrylaitė

Peter Schöffmann

Attila Kun

Francesca Maffei

Jean-Philippe Lhernould

Niklas Bruun

Jan-Pieter Vos

Luca Ratti

Anthony Kerr

Petr Hůrka

Michal Vrajík
Wetenschap

Human Rights Provisions in General Corporate Lending

How banks could implement their responsibility to respect human rights by including human rights provisions in corporate lending documentation

Tijdschrift Onderneming en Financiering, Aflevering 1 2020
Trefwoorden Banks, Human rights, Corporate lending, Sustainability linked loans, LMA
Auteurs Mr. W.B. de Boer en Prof. M. Scheltema
SamenvattingAuteursinformatie

    This article focusses on the role of banks in the area of human rights and corporate lending. By including contractual provisions on human rights in loan documentation, banks can manage human rights risks. Banks could hereby build on the emerging practice of the ‘sustainability linked loans’ by including predetermined sustainability targets focused on human rights. The international loan market currently lacks a level playing field on including human rights provisions. This article concludes with providing guidance for human rights provisions in loan agreements, based on standard loan market (LMA) documentation.


Mr. W.B. de Boer
Mr. W.B. (Wilke) de Boer is momenteel werkzaam als bedrijfsjurist duurzame financiering bij de NWB Bank en was op het moment van schrijven werkzaam voor de Sociaal-Economische Raad.

Prof. M. Scheltema
Prof. M. (Martijn) Scheltema is verbonden aan de Erasmus Universiteit. Daarnaast is hij nog partner en voorzitter van de praktijkgroep mensenrechten van Pels Reijcken en voorzitter van het bindende geschillenbeslechtingsmechanisme van de Nederlandse Internationaal Responsible Business Conduct Agreement in de textielsector.
Article

Access_open Changes in the Medical Device’s Regulatory Framework and Its Impact on the Medical Device’s Industry: From the Medical Device Directives to the Medical Device Regulations

Tijdschrift Erasmus Law Review, Aflevering 2 2019
Trefwoorden Medical Device Directive, Medical Device Regulation, regulatory, European Union, reform, innovation, SPCs, policy
Auteurs Magali Contardi
SamenvattingAuteursinformatie

    Similar to pharmaceutical products, medical devices play an increasingly important role in healthcare worldwide by contributing substantially to the prevention, diagnosis and treatment of diseases. From the patent law perspective both, pharmaceutical products and a medical apparatus, product or device can be patented if they meet the patentability requirements, which are novelty, inventiveness and entail industrial applicability. However, regulatory issues also impact on the whole cycle of the innovation. At a European level, enhancing competitiveness while ensuring public health and safety is one of the key objectives of the European Commission. This article undertakes literature review of the current and incoming regulatory framework governing medical devices with the aim of highlighting how these major changes would affect the industry at issue. The analysis is made in the framework of an on-going research work aimed to determine whether SPCs are needed for promoting innovation in the medical devices industry. A thorough analysis the aforementioned factors affecting medical device’s industry will allow the policymakers to understand the root cause of any optimal patent term and find appropriate solutions.


Magali Contardi
PhD candidate; Avvocato (Italian Attorney at Law).
Artikel

The concept of violence in (times of) crisis

On structural, institutional and anti-institutional violence

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 2 2019
Trefwoorden structural violence, institutional violence, anti-institutional violence, economic crisis, Greece
Auteurs Marilena Drymioti
SamenvattingAuteursinformatie

    Attempting to understand the Greek narrative of crisis, this paper examines the most prominent forms of violence that emerged in the period of acute economic recession and political upheaval in Greece namely structural, institutional and anti-institutional violence. This paper aims to highlight existing theoretical gaps and avoid common fallacies of the current body of knowledge. In contrast to some of the more common features of the discussion on violence, this note sets out to: a) acknowledge that violence is not necessarily a physical act, b) acknowledge that the outcomes of violence performances might not be physical either, c) specify and adequately distinguish agency and structural dynamics and d) address the cultural and contextual aspects of violence. Vital to this endeavor is to acknowledge, identify and understand the interactive relation between different forms of violence that emerge during the same period of time in a context in which conflict escalates.


Marilena Drymioti
Marilena Drymioti is promovendus aan de Sectie Criminologie van de Erasmus Universiteit Rotterdam.
Artikel

Integratief seksindustriebeleid in Nieuw-Zeeland

Succes voor een unieke sociale beweging

Tijdschrift Tijdschrift over Cultuur & Criminaliteit, Aflevering 2 2019
Trefwoorden sekswerk, Nieuw-Zeeland, decriminalisering, sociale beweging, beleidsverandering
Auteurs Dr. Joep Rottier
SamenvattingAuteursinformatie

    Contrary to its allies in other countries, the sex industry decriminalization movement in New Zealand, embodied by the New Zealand Prostitutes Collective (NZPC), achieved its goal in 2003. This article explores the reform of the sex industry policy in this country on the basis of a Social Movement Concept. Apart from the specific New Zealand culture, particularly the interaction between three social political aspects – awareness, political opportunities, and a strong social movement organisation – can be identified as crucial factors in realizing a decriminalized sex industry environment. The enactment of the Prostitution Reform Act 2003 meant a unique and huge success for a small sex workers movement.


Dr. Joep Rottier
Dr. Joep Rottier, onderzoeker, promoveerde in december 2018 aan de Universiteit Utrecht op de effecten van het seksindustrie decriminaliseringbeleid in Nieuw-Zeeland. Hij is bestuurslid van het Platform SekswerkExpertise Nederland.
Article

Access_open Mercosur: Limits of Regional Integration

Tijdschrift Erasmus Law Review, Aflevering 3 2019
Trefwoorden Mercosur, European Union, regionalism, integration, international organisation
Auteurs Ricardo Caichiolo
SamenvattingAuteursinformatie

    This study is focused on the evaluation of successes and failures of the Common Market of the South (Mercosur). This analysis of Mercosur’s integration seeks to identify the reasons why the bloc has stagnated in an incomplete customs union condition, although it was originally created to achieve a common market status. To understand the evolution of Mercosur, the study offers some thoughts about the role of the European Union (EU) as a model for regional integration. Although an EU-style integration has served as a model, it does not necessarily set the standards by which integration can be measured as we analyse other integration efforts. However, the case of Mercosur is emblematic: during its initial years, Mercosur specifically received EU technical assistance to promote integration according to EU-style integration. Its main original goal was to become a common market, but so far, almost thirty years after its creation, it remains an imperfect customs union.
    The article demonstrates the extent to which almost thirty years of integration in South America could be considered a failure, which would be one more in a list of previous attempts of integration in Latin America, since the 1960s. Whether it is a failure or not, it is impossible to envisage EU-style economic and political integration in South America in the foreseeable future. So far, member states, including Brazil, which could supposedly become the engine of economic and political integration in South America, have remained sceptical about the possibility of integrating further politically and economically. As member states suffer political and economic turmoil, they have concentrated on domestic recovery before being able to dedicate sufficient time and energy to being at the forefront of integration.


Ricardo Caichiolo
Ricardo Caichiolo, PhD (Université catholique de Louvain, Belgium) is legal and legislative adviser to the Brazilian Senate and professor and coordinator of the post graduate programs on Public Policy, Government Relations and Law at Ibmec (Instituto Brasileiro de Mercado de Capitais, Brazil).
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.
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