Afspraken over de belastingheffing van de winst van internationaal actieve ondernemingen hebben zich lange tijd beperkt tot het overeenkomen van regelingen die dubbele heffing van belasting beoogden te voorkomen. Deze beperkte benadering leidde ertoe dat landen hun nationale belastingstelsels overigens niet op elkaar hoefden af te stemmen, met als consequentie dat belasting kon worden ontweken. In de laatste decennia is een beweging op gang gekomen die hieraan een einde beoogt te maken. Dit proces wordt in deze bijdrage vanuit het perspectief van de EU en de OESO beschreven. Er is in het bijzonder aandacht voor twee recente ontwikkelingen, namelijk de voorstellen van de OESO voor een internationale herverdeling van het recht om winstbelasting te heffen en de introductie van een minimum-winstbelastingtarief voor multinationals.

In this article we introduce the main principles of the Polish dismissal protection regulation. Issues addressed include the underlying principles for the system of dismissal protection, notice periods, justifiable reasons for dismissal, consultation of trade unions and how to remedy unfair or defective dismissals. We also very briefly touch upon dismissal protection of civil servants.

Various of our academic board analysed employment law cases from last year.

Working as a rider for the Deliveroo platform is a professional activity that can be performed as a self-employed worker, the Labour Tribunal of Brussels has decided, which also ruled out the possibility of Deliveroo riders enjoying the fiscally beneficial status available for workers active on electronic platforms of the collaborative economy (or ‘sharing economy’).

The fact that Spanish clubs/Sociedades Anónimas Deportivas (SADs) were spending beyond their means led LaLiga to impose a set of restrictive measures to ensure a fair balance between income and expenditure, always focusing on the long-term economic sustainability of these entities. One of these measures affects the amount clubs/SADs can use to pay their players’ salaries. The LaLiga regulations are comprehensive and complex. This article uses the example of Leo Messi and FC Barcelona to provide some practical clarifications.

Compensation funds in different jurisdictions have varying functions and objectives to remedy loss. This doctoral research addresses the significant knowledge gap in relation to no-fault comprehensive compensation funds. These are a single publicly-managed structure that provides a wide, compulsory and complete replacement for tort remedies.
The research identifies the hallmarks of these funds’ successful establishment, administration, operation and further development. This includes analysis of the functional harms covered, compensation quantum and funding. There is also a novel first principles analysis of the interaction between large funds and human rights law. These analyses inform concrete recommendations for the legislative improvement of existing funds, new funds, and the framework’s application to contemporary liability problems.

De loonkloof m/v is een hardnekkig probleem ondanks lang bestaande wetgeving. Dat komt onder meer doordat naleving van het recht op gelijke beloning vooral als een individueel probleem is beschouwd van de klaagster. Het richtlijnvoorstel over meer loontransparantie en betere handhaving van gelijkebeloningswetgeving m/v vormt een welkome trendbreuk doordat het niet alleen individuele rechtsbescherming versterkt maar ook toezicht en handhaving. Het voorstel maakt de loonkloof tot een gedeelde verantwoordelijkheid van werkgevers, sociale partners, gelijke behandelingsorganen, arbeidsinspectie, rechters en een aan te wijzen toezichtsorgaan. Daarmee zet het de lidstaten aan om eindelijk de daad bij het woord te voegen en de loonkloof daadwerkelijk te dichten.
Voorstel voor een richtlijn van het Europees Parlement en de Raad ter versterking van de toepassing van het beginsel van gelijke beloning van mannen en vrouwen voor gelijke of gelijkwaardige arbeid door middel van beloningstransparantie en handhavingsmechanismen, Brussel, 4 maart 2021, COM(2021)93 final.

In zijn oratie gaat Kemp in op de spanning die binnen de vennootschap bestaat tussen de vennootschapsleiding die het belang van de vennootschap moet behartigen en de aandeelhouders die – volgens de heersende leer – hun eigen belang mogen behartigen. Mede op grond van rechtseconomische gedachten doet hij een aanzet tot hoe de bevoegdheidsverdeling binnen de vennootschap verder kan worden vormgegeven.

Many doctrinal legal research questions require making use of other academic disciplines or perspectives. This article explains the relevance of legal philosophy for doctrinal research projects. Often legal research questions have conceptual or evaluative dimensions that presuppose philosophical understanding. For research on the concept of democracy, the function of constitutional rights, or the possible introduction of a referendum in the Netherlands, questions of a philosophical nature need to be answered. Legal philosophy can supplement and enrich doctrinal research in various ways. In this article, we present seven purposes that legal philosophy may serve in the context of a doctrinal research project: conceptual clarification, exposition and reconstruction of fundamental normative principles and values, theory building, providing creative perspectives, structural critiques, evaluation, and recommendations. For each objective, we illustrate how to use relevant philosophical methods. Thus, this article complements our earlier publication ‘Legal Philosophy as an Enrichment of Doctrinal Research – Part I: Introducing Three Philosophical Methods’.¹x http://www.lawandmethod.nl/tijdschrift/lawandmethod/2020/01/lawandmethod-D-19-00006.

Noten

• * This text has been presented to classes at the University of Zagreb, Queen Mary University of London and Erasmus School of Law, Rotterdam; we profited from the feedback of our students. We also want to thank Irma Bluijs, Machteld Geuskens, Tamar de Waal and the reviewers for their helpful comments on previous versions of this article, and Jacqueline Brand and Robert Poll for providing research assistance.

• 1 http://www.lawandmethod.nl/tijdschrift/lawandmethod/2020/01/lawandmethod-D-19-00006.

Some of the existential threats we currently face are global in the sense that they affect us all, and thus matter of global concern and trigger duties of moral global solidarity. But some of these global threats, such as the COVID-19 pandemic, are global in a second, additional, sense: discharging them requires joint, coordinated global action. For that reason, these twofold global threats trigger political – not merely moral – duties of global solidarity. This article explores the contrast between these two types of global threats with the purpose of clarifying the distinction between moral and political duties of global solidarity. And, in the absence of a fully developed global democratic institutional system, the article also explores some promising ways to fulfill our global political duties, especially those based on mechanisms of collective intelligence such as CrowdLaw, which might provide effective solutions to these global threats while enhancing the democratic legitimacy of public decision-making.

Coercion plays two essential roles in theories of justice. First, in assuring those who comply with the demands of justice that they are not being exploited by others who do not do so. Second, in responding to, and managing, those who are unreasonable. With respect to the first, responses to the pandemic have potentially undermined this assurance. This is true in the distributions of vaccines internationally, and in some domestic contexts in which the rich and powerful have avoided public health guidance not to travel, to isolate, and so on. With respect to the second, the article considers whether those who refuse to be vaccinated are unreasonable, and if so, what follows for how they ought to be treated.

The article discusses a range of important normative questions raised by anti-COVID-19 measures and policies. Do governments have the right to impose such severe restrictions on individual freedom and furthermore do citizens have obligations vis-à-vis the state, others and themselves to accept such restrictions? I will argue that a democratic state may legitimately enforce publicly discussed, properly enacted and constitutionally tested laws and policies in order to protect its citizens from risks to life and limb. Even so, there is a natural limit, factual and normative, to what the state or a government can do in this respect. Citizens will also need to take it upon themselves not to harm and to protect others and in the context of a pandemic this means that endorsement of restrictions or other mandatory measures, notably vaccination, is not to be seen as a matter of personal preference concerning the supposedly inviolable sovereignty of one’s own body.

The article uses three prominent examples from the Dutch context to problematize the relationship between contractual and social solidarity during the coronavirus crisis. The social science ideal types of ‘mechanical’ and ‘organic’ solidarity, and their typified correspondence with legal modes of punishment and compensation, are used to illuminate the way in which solidarity language in private relationships can convey and normalize assumptions about the public interest and economic order.

The Chilean government called upon ideas of social solidarity to fight the pandemic of SARS-CoV-2 and it relied heavily on the criminal law in order to secure compliance with sanitary restrictions. However, because restrictions and prosecutorial policy did not take into account social background and people’s ability to comply with the law, prosecutions soon created groups of people who were being both over-exposed to disease and death, and over-exposed to control, blame and punishment. The configuration of this overpoliced and underprotected group became so visibly unjust that appealing to social solidarity to justify the criminal enforcement of sanitary restrictions became almost insulting. This forced the Fiscal Nacional to develop a ‘socially sensitive’ prosecutorial strategy, something that we have not often seen despite Chile’s inequalities. The changes in policy by the Fiscal Nacional suggest that perhaps, at times, penal institutions can be made accountable for acting in ways that create estrangement rather than cohesion.

The Court of Appeal (CA) has allowed an appeal by HM Revenue & Customs (HMRC) against a decision that there was insufficient mutuality of obligation and control for football referees to be treated as employees for tax purposes.

The article gives an overview of the protection against dismissal according to Danish statutory acts and collective agreements.