Zoekresultaat: 5 artikelen

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Artikel

Territoriale leveringsbeperkingen tussen de Benelux-landen: werkt de interne markt voor iedereen?

Tijdschrift Markt & Mededinging, Aflevering 3 2020
Trefwoorden territoriale leveringsbeperkingen, prijsverschillen, territorial supply constraints, detailprijzen, economische afhankelijkheid
Auteurs Christian Huveneers
SamenvattingAuteursinformatie

    Het uitgangspunt van deze bijdrage is de vaststelling van prijsverschillen tussen lidstaten van de Europese Unie, in het bijzonder de vaststelling van hogere detailprijzen in België dan in naburige landen. Het artikel hanteert het begrip ‘territoriale leveringsbeperkingen’ (territorial supply constraints) als één van de belangrijkste oorzaken van die prijsverschillen en hoe deze in mededingingszaken worden behandeld. Ook biedt de bijdrage een overzicht van de empirische economische literatuur over andere mogelijke economische oorzaken van prijsverschillen. Ten slotte worden andere juridische instrumenten (dan het mededingingsrecht in enge zin) ter beschikking van mededingingsautoriteiten en rechtbanken gehanteerd, in het bijzonder het begrip ‘economische afhankelijkheid’


Christian Huveneers
Dr. C. Huveneers is werkzaam als associate bij Oxera Brussel en assessor bij de Belgische Mededingingsautoriteit. Dit artikel is op persoonlijke titel geschreven.
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.
Artikel

Regulatory governance by contract: the rise of regulatory standards in commercial contracts

Tijdschrift Recht der Werkelijkheid, Aflevering 3 2014
Trefwoorden contracts, transnational regulation, codes of conduct, private standards, supply chain
Auteurs Paul Verbruggen
SamenvattingAuteursinformatie

    In this paper a literature review is used to explore the role that commercial contracts concluded between private actors play as instruments of regulatory governance. While such contracts are traditionally seen as a means to facilitate exchange between market participants, it is argued in the literature that commercial contracts are becoming increasingly important vehicles for the implementation and enforcement of safety, social and sustainability standards in transnational supply chains. The paper maps the pervasiveness of this development, its drivers, and the governance challenges that arise from it. While doing so, the paper more generally explores the relationship between regulation and contract law.


Paul Verbruggen
Paul Verbruggen is Assistant Professor of Private Law at the Business and Law Research Centre of Radboud University, Nijmegen, the Netherlands. He conducted his PhD research at the European University Institute, Florence, Italy, which resulted in the monograph Enforcing Transnational Private Regulation: A Comparative Analysis of Advertising and Food Safety (Edward Elgar, 2014). Paul writes on the design and operation of regulatory frameworks (both public and private), focusing on questions of legitimacy, accountability and enforcement. His research interests concern European private law, regulatory policy, risk regulation and certification.
Artikel

Access_open Constitutionalism and the Incompleteness of Democracy: An Iterative Relationship

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 3 2010
Trefwoorden constitutionalism, globalization, democracy, modernity, postnational
Auteurs Neil Walker
SamenvattingAuteursinformatie

    The complexity of the relationship between democracy and modern constitutionalism is revealed by treating democracy as an incomplete ideal. This refers both to the empirical incompleteness of democracy as unable to supply its own terms of application – the internal dimension – and to the normative incompleteness of democracy as guide to good government – the external dimension. Constitutionalism is a necessary response to democratic incompleteness – seeking to realize (the internal dimension) and to supplement and qualify democracy (the external dimension). How democratic incompleteness manifests itself, and how constitutionalism responds to incompleteness evolves and alters, revealing the relationship between constitutionalism and democracy as iterative. The paper concentrates on the iteration emerging from the current globalizing wave. The fact that states are no longer the exclusive sites of democratic authority compounds democratic incompleteness and complicates how constitutionalism responds. Nevertheless, the key role of constitutionalism in addressing the double incompleteness of democracy persists under globalization. This continuity reflects how the deep moral order of political modernity, in particular the emphasis on individualism, equality, collective agency and progress, remains constant while its institutional architecture, including the forms of its commitment to democracy, evolves. Constitutionalism, itself both a basic orientation and a set of design principles for that architecture, remains a necessary support for and supplement to democracy. Yet post-national constitutionalism, even more than its state-centred predecessor, remains contingent upon non-democratic considerations, so reinforcing constitutionalism’s normative and sociological vulnerability. This conclusion challenges two opposing understandings of the constitutionalism of the global age – that which indicts global constitutionalism because of its weakened democratic credentials and that which assumes that these weakened democratic credentials pose no problem for post-national constitutionalism, which may instead thrive through a heightened emphasis on non-democratic values.


Neil Walker
Neil Walker is Regius Professor of Public Law and the Law of Nature and Nations at the University of Edinburgh, United Kingdom.
Discussie

Access_open Constitutionalism and the Incompleteness of Democracy

A Reply to Four Critics

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 3 2010
Trefwoorden constitutionalism, globalization, democracy, modernity, postnational
Auteurs Neil Walker
SamenvattingAuteursinformatie

    This reply to critics reinforces and further develops a number of conclusions of the original paper. First, it answers the charge that it is biased in its discussion of the relative standing of constitutionalism and democracy today, tending to take the authority of the former for granted and concentrating its critical attention unduly on the incompleteness of democracy, by arguing that contemporary constitutionalism is deeply dependent upon democracy. Secondly, it reiterates and extends the claim of the original paper that the idea and practice of democracy is unable to supply its own resources in the development of just forms of political organization. Thirdly, it defends its key understanding of the overall relationship between democracy and constitutionalism as a ‘double relationship’, involving both mutual support and mutual tension. A fourth and last point is concerned to demonstrate how the deeper philosophical concerns raised by the author about the shifting relationship between democracy and constitutionalism and the conceptual reframing they prompt are important not just as an explanatory and evaluative window on an evolving configuration of political relations but also as an expression of that evolution, and to indicate how this new conceptual frame might condition how we approach the question of a democracy-sensitive institutional architecture for the global age.


Neil Walker
Neil Walker is Regius Professor of Public Law and the Law of Nature and Nations at the University of Edinburgh, United Kingdom.
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