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Artikel

De homologatie van een akkoord onder de WHOA

Tijdschrift Maandblad voor Vermogensrecht, Aflevering 4 2021
Trefwoorden insolventierecht, Faillissementswet, herstructurering, WHOA, homologatie
Auteurs Mr. dr. O. Salah
SamenvattingAuteursinformatie

    In deze bijdrage bespreekt de auteur de homologatie van een akkoord onder de Wet homologatie onderhands akkoord (WHOA). De WHOA trad op 1 januari 2021 in werking. In het eerste kwartaal van 2021 zijn er drie homologatiebeslissingen geweest. De auteur bespreekt deze eerste drie homologatiebeslissingen en schetst daarmee de contouren van de homologatie van een WHOA-akkoord in de praktijk.


Mr. dr. O. Salah
Mr. dr. O. Salah is als advocaat werkzaam bij De Brauw Blackstone Westbroek te Amsterdam.
Artikel

Access_open Space and Socialization in Legal Education: A Symbolic Interactionism Approach

Special Issue on Pragmatism and Legal Education, Sanne ­Taekema & Thomas Riesthuis (eds.)

Tijdschrift Law and Method, april 2021
Trefwoorden legal education, pragmatism, symbolic interactionism, sociology of space
Auteurs Karolina Kocemba
SamenvattingAuteursinformatie

    The article deals with the possibility of socializing law students through space. It first indicates which features of space affect the possibility of influencing interactions and identity. It then discusses how we can use symbolic interactionism to study interactions and socialization in spaces of law faculties. Then, on the basis of the interviews conducted with law faculty students about their space perception, it shows how to research student socialization through space and how far-reaching its effects can be.


Karolina Kocemba
Karolina Kocemba, MA, is PhD student at the University of Wroclaw; Uniwersytet Wroclawski, Wroclaw, Poland.
Artikel

Bounding Border Checks

A Comparative Approach to Crimmigration, Race, and Policing at the US Internal Border

Tijdschrift Crimmigratie & Recht, Aflevering 1 2021
Trefwoorden Border checks, US International Border, US Border Patrol, Schengen area
Auteurs David Hamburger
SamenvattingAuteursinformatie

    Crimmigration – the hybridization of criminal law and migration policy – is a transatlantic phenomenon. Despite this growing recognition, however, academic attention has thus far tended to focus more on discrete cases than on the similarities across regional contexts. In considering internal checkpoint stops conducted by US Border Patrol within the context of ongoing debates about racial profiling and policing of the internal border in the Schengen area, this article aims to provide a comparative lens by which to assess the questions at the heart of the current European discussion. An examination of both the jurisprudence and practice of the US internal border, this comparison suggests, offers a cautionary tale for European attempts to balance the fight against cross-border crime with the principles of human rights and the promise of a Europe free of internal frontiers.


David Hamburger
D.J. Hamburger LLM is a recent LLM graduate of the Europa Instituut at Leiden Law School, where he was an NAF-Fulbright fellow.
Artikel

Access_open The ECHR and Private Intercountry Adoptions in Germany and the Netherlands: Lessons Learned from Campanelli and Paradiso v. Italy

Tijdschrift Family & Law, januari 2021
Trefwoorden Private intercountry adoptions, surrogacy, ECHR, UNCRC, the best interests of the child
Auteurs dr. E.C. Loibl
SamenvattingAuteursinformatie

    Within the past half century, a market in adoptable children has emerged. The imbalance between the demand for and the supply of adoptable children, combined with the large sums of Western money, incite greedy actors in poor countries to illegally obtain children for adoption. This renders intercountry adoption conducive to abuses. Private adoptions are particularly prone to abusive and commercial practices. Yet, although they violate both international and national law, German and Dutch family courts commonly recognize them. They argue that removing the child from the illegal adopters would not be compatible with the rights and best interests of the individual child concerned. In 2017, the ECtHR rendered a ground-breaking judgement in Campanelli and Paradiso v. Italy. In this case, the Court dealt with the question as to whether removing a child from the care of an Italian couple that entered into a surrogacy agreement with a Russian clinic, given that surrogacy is illegal in Italy, violated Article 8 ECHR. Contrary to previous case law, in which the ECtHR placed a strong emphasis on the best interests of the individual child concerned, the Court attached more weight to the need to prevent disorder and crime by putting an end to the illegal situation created by the Italian couple and by discouraging others from bypassing national laws. The article argues that considering the shifting focus of the ECtHR on the prevention of unlawful conduct and, thus, on the best interests of children in general, the German and Dutch courts’ failure to properly balance the different interests at stake in a private international adoption by mainly focusing on the individual rights and interests of the children is difficult to maintain.

    ---

    In de afgelopen halve eeuw is er een markt voor adoptiekinderen ontstaan. De disbalans tussen de vraag naar en het aanbod van adoptiekinderen, in combinatie met grote sommen westers geld, zet hebzuchtige actoren in arme landen ertoe aan illegaal kinderen te verkrijgen voor adoptie. Dit maakt interlandelijke adoptie bevorderlijk voor misbruik. Particuliere adoptie is bijzonder vatbaar voor misbruik en commerciële praktijken. Ondanks het feit dat deze privé-adopties in strijd zijn met zowel internationaal als nationaal recht, worden ze door Duitse en Nederlandse familierechtbanken doorgaans wel erkend. Daartoe wordt aangevoerd dat het verwijderen van het kind van de illegale adoptanten niet verenigbaar is met de rechten en belangen van het individuele kind in kwestie. In 2017 heeft het EHRM een baanbrekende uitspraak gedaan in de zaak Campanelli en Paradiso t. Italië. In deze zaak behandelde het Hof de vraag of het verwijderen van een kind uit de zorg van een Italiaans echtpaar dat een draagmoederschapsovereenkomst met een Russische kliniek is aangegaan, in strijd is met artikel 8 EVRM, daarbij in ogenschouw genomen dat draagmoederschap in Italië illegaal is. In tegenstelling tot eerdere jurisprudentie, waarin het EHRM sterk de nadruk legde op de belangen van het individuele kind, hechtte het Hof meer gewicht aan de noodzaak om de openbare orde te bewaken en criminaliteit te voorkomen door een einde te maken aan de illegale situatie die door het Italiaanse echtpaar was gecreëerd door onder andere het omzeilen van nationale wetten. Het artikel stelt dat, gezien de verschuiving in de focus van het EHRM op het voorkomen van onwettig gedrag en dus op het belang van kinderen in het algemeen, de Duitse en Nederlandse rechtbanken, door met name te focussen op de individuele rechten en belangen van de kinderen, er niet in slagen om de verschillende belangen die op het spel staan ​​bij een particuliere internationale adoptie goed af te wegen.


dr. E.C. Loibl
Elvira Loibl is Assistant Professor Criminal Law and Criminology, Universiteit Maastricht.

    This article focuses on the posting of workers in the aviation industry. The main problem is that it is not clear in which situations the Posting of Workers Directive should be applied to aircrew (i.e. cabin crew and pilots). The aviation sector is characterised by a very mobile workforce in which it is possible for employees to provide services from different countries in a very short timeframe. This makes it, to a certain extent, easier for employers to choose the applicable social legislation, which can lead to detrimental working conditions for their aircrew. This article looks into how the Posting of Workers Directive can prevent some air carriers from unilaterally determining the applicable social legislation and makes some suggestions to end unfair social competition in the sector. This article is based on a research report which the authors drafted in 2019 with funding from the European Commission (hereafter the ‘Report’)


Gautier Busschaert
Gautier Busschaert (PhD) is senior associate at the Brussels law firm Van Olmen & Wynant.

Pieter Pecinovsky
Pieter Pecinovsky (PhD) is counsel at the Brussels law firm Van Olmen & Wynant.
Article

Access_open South African Mandatory Offers Regime: Assessing Minorities’ Leverage to Seek Recourse and Equal Treatment in Takeover Bids

Tijdschrift Erasmus Law Review, Aflevering 2 2020
Trefwoorden company takeovers, mandatory offers, minority shareholders, equal treatment, acquisition procedure
Auteurs Paul Nkoane
SamenvattingAuteursinformatie

    A firm intention announcement must be made when the offeror is able and willing to acquire securities, and when a mandatory offer must be made. When the firm intention announcement is implemented, some sort of a contract is created. This rule has helped to determine the particular time the offeror should be liable to minorities. The question of when the offeror should bear the obligation to implement mandatory offers in aborted takeovers is thus no more problematic. Previously, the courts wrestled with this issue, but delivered what appears to be unsatisfactory decisions. This article will discuss the effect of a firm intention announcement and the responsibility that attends the making of that announcement. It intends to illustrate the extent of liability the offeror must bear in the event of a lapsed takeover, before and after the making of the firm intention announcement. The article examines the manner in which takeover rules can be enforced, and whether the current measures afford minorities proper protection. This brings to light the issue of equal treatment in takeovers and the fallacy thereof. A minor appraisal of the takeover rules in two jurisdictions in Europe (the United Kingdom and the Netherlands) is conducted to assess how equal treatment for minorities is promoted. Due to the difficulty minorities may experience in enforcing equal treatment in company takeovers, the article advocates for the alteration of the current South African takeover procedure for the promotion of minorities’ interests and for establishing rules that provide the offeror adequate information.


Paul Nkoane
Paul Nkoane is lecturer at the College of Law of the University of South Africa in Pretoria.
Article

Access_open Basel IV Postponed: A Chance to Regulate Shadow Banking?

Tijdschrift Erasmus Law Review, Aflevering 2 2020
Trefwoorden Basel Accords, EU Law, shadow banking, financial stability, prudential regulation
Auteurs Katarzyna Parchimowicz en Ross Spence
SamenvattingAuteursinformatie

    In the aftermath of the 2007 global financial crisis, regulators have agreed a substantial tightening of prudential regulation for banks operating in the traditional banking sector (TBS). The TBS is stringently regulated under the Basel Accords to moderate financial stability and to minimise risk to government and taxpayers. While prudential regulation is important from a financial stability perspective, the flipside is that the Basel Accords only apply to the TBS, they do not regulate the shadow banking sector (SBS). While it is not disputed that the SBS provides numerous benefits given the net credit growth of the economy since the global financial crisis has come from the SBS rather than traditional banking channels, the SBS also poses many risks. Therefore, the fact that the SBS is not subject to prudential regulation is a cause of serious systemic concern. The introduction of Basel IV, which compliments Basel III, seeks to complete the Basel framework on prudential banking regulation. On the example of this set of standards and its potential negative consequences for the TBS, this paper aims to visualise the incentives for TBS institutions to move some of their activities into the SBS, and thus stress the need for more comprehensive regulation of the SBS. Current coronavirus crisis forced Basel Committee to postpone implementation of the Basel IV rules – this could be perceived as a chance to complete the financial regulatory framework and address the SBS as well.


Katarzyna Parchimowicz
Katarzyna Parchimowicz, LLM. Finance (Frankfurt), is PhD candidate at the University of Wrocław, Poland, and Young Researcher at the European Banking Institute, Frankfurt, Germany.

Ross Spence
Ross Spence, EURO-CEFG, is PhD Fellow at Leiden University Law School, and Young Researcher at the European Banking Institute and Research Associate at the Amsterdam Centre for Law and Economics.
Artikel

Access_open De WHOA: een nieuw herstructureringsinstrument

Tijdschrift Maandblad voor Vermogensrecht, Aflevering 6 2020
Trefwoorden insolventierecht, faillissementsrecht, herstructurering, akkoord
Auteurs Prof. mr. R.D. Vriesendorp en Mr. dr. O. Salah
SamenvattingAuteursinformatie

    De WHOA introduceert een nieuwe akkoordprocedure (bestaande uit twee varianten) in de Faillissementswet. Hiermee kan een schuldenaar een onderhands akkoord aanbieden aan zijn schuldeisers en aandeelhouders. Indien aan bepaalde voorwaarden is voldaan, kan de rechter het akkoord homologeren. Dan zijn alle stemgerechtigde schuldeisers en aandeelhouders gebonden aan het gehomologeerde akkoord.


Prof. mr. R.D. Vriesendorp
Prof. mr. R.D. Vriesendorp is advocaat bij De Brauw Blackstone Westbroek te Amsterdam en hoogleraar Insolventierecht aan de Universiteit Leiden.

Mr. dr. O. Salah
Mr. dr. O. Salah is als advocaat werkzaam bij De Brauw Blackstone Westbroek te Amsterdam.
Artikel

Digitale coproductie van preventie en opsporing met burgers

Een verkenning naar de contouren van een nieuw beleidsregime

Tijdschrift Tijdschrift voor Veiligheid, Aflevering 2-3 2020
Trefwoorden Digitale coproductie, digitaal burgerschap, digitale buurtpreventie, digitale opsporing, Technologieregime
Auteurs Steven van den Oord en Ben Kokkeler
SamenvattingAuteursinformatie

    Over the years, the use of data and digital technology in neighbourhood watch groups for prevention and detection of crime and citizens initiatives to enhance public safety has increased due to social and technological changes of citizen participation in coproduction of safety and digitization of economy and society. This causes a transition towards a new technology regime, a shift from a ‘closed’ information and communication technology regime owned by governmental organizations towards (inter)national ‘open’ platforms, which in turn challenges the current policy regime. This transition creates new societal expectations and challenges, often with contrasting dynamics. For instance, citizens are becoming the so-called ‘eyes and ears’ for government in prevention and detection of crime in neighbourhoods, while professionals are increasingly expected to coproduce safety with citizens through new forms of prevention and detection. With the rise of data and digital technology such as platforms and applications citizens are increasingly enabled to take the lead and initiate collaboration and organize new forms of prevention and surveillance in their own neighbourhoods.
    Both in literature as in public policy practice, neighbourhood prevention and crime detection in general is addressed. However, less attention is spent on the role and impact of data and digital technology. We propose this is an issue because the emerging digital technology regime requires a new conceptual view wherein citizen initiatives are no longer perceived as merely instrumental to government interventions, but are understood as coproducers of public safety in their neighbourhoods, as part of a broader societal shift in which citizens are enabled by digital technology to organize their own data environments. Based on the introduction of digital coproduction, we illustrate four case examples to explain which opportunities for safety professionals and local governments arise to create a policy regime that suits the emerging digital technology regime.


Steven van den Oord
Steven van den Oord is werkzaam aan Avans Hogeschool ’s-Hertogenbosch.

Ben Kokkeler
Ben Kokkeler is is lector Digitalisering en Veiligheid aan Avans Hogeschool ’s-Hertogenbosch.
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.
Artikel

Access_open Juvenile Justice in the Caribbean Netherlands: Important considerations from a Children’s Rights Perspective

Tijdschrift Boom Strafblad, Aflevering 1 2020
Trefwoorden UNICEF Situation Analysis, Caribbean Netherlands, Children’s Rights, Juvenile Justice
Auteurs L. (La-Toya) Charles MSc.
SamenvattingAuteursinformatie

    The Dutch Government intends to implement a Juvenile Justice Law for the Caribbean Netherlands. This article addresses this development and gives some important considerations from a children’s rights perspective; particularly, the rights of children while in the juvenile justice system and the Government’s obligation to prevent children from entering into the system. The discussion hinges on the findings of UNICEF The Netherlands’ recently published Situation Analysis on the Rights of Children and Adolescents in the Caribbean Netherlands, focusing on child vulnerabilities that may eventually lead to criminality and recommendations regarding necessary provisions, collaboration between ministries and public entities, and the availability of data to monitor the effectiveness of government policy.


L. (La-Toya) Charles MSc.
Children’s Rights Advocacy Specialist at UNICEF The Netherlands.
Artikel

De benchmarktransitie: van IBOR’s naar RFR’s door een civielrechtelijk labyrint?

Tijdschrift Maandblad voor Vermogensrecht, Aflevering 3 2020
Trefwoorden IBOR, benchmark, transitie, fallback, risk-free rate
Auteurs Mr. S. Uiterwijk
SamenvattingAuteursinformatie

    Bekende benchmarks om renteverplichtingen mee te berekenen, zoals LIBOR en EURIBOR, zullen mogelijk verdwijnen. Dit zal een impact hebben op allerlei financiële producten, met een marktwaarde geschat op honderden biljoenen euro’s. Naast professionele partijen kunnen ook consumenten hierdoor worden geraakt. Dit artikel beschrijft de benchmarktransitie en de civielrechtelijke aandachtspunten.


Mr. S. Uiterwijk
Mr. S. Uiterwijk is advocaat bij NautaDutilh te Amsterdam.
Article

Access_open On the Eve of Web-Harvesting and Web-Archiving for Libraries in Greece

Tijdschrift Erasmus Law Review, Aflevering 2 2019
Trefwoorden web harvesting, data analysis, text & data mining, TDM: Proposal EU Copyright Directive
Auteurs Maria Bottis, Marinos Papadopoulos, Christos Zampakolas e.a.
SamenvattingAuteursinformatie

    This conference paper submitted on the occasion of the 8th International Conference on Information Law and Ethics (University of Antwerp, December 13-14, 2018) that focused on modern intellectual property governance and openness in Europe elaborates upon the Text and Data Mining (TDM) issue in the field of scientific research, which is still-by the time of composition of this paper-in the process of discussion and forthcoming voting before the European Parliament in the form of provision(s) included in a new Directive on Copyright in the Digital Single Market. TDM is included in the proposal for a Directive of the European parliament and of the Council on copyright in the Digital Single Market-Proposal COM(2016)593 final 2016/0280(COD) that was submitted to the European Parliament.


Maria Bottis
Associate Professor, Department of Archives, Library Science and Museology, Ionian University, Corfu, Greece.

Marinos Papadopoulos
Attorney-at-Law, Independent Researcher, PhD, MSc, JD, Athens, Greece.

Christos Zampakolas
Archivist/Librarian, Independent Researcher, PhD, MA, BA, Ioannina, Greece.

Paraskevi Ganatsiou
Educator, MA, BA, Prefecture of Ionian Islands, Corfu, Greece.
Article

Access_open Text and Data Mining in the EU ‘Acquis Communautaire’ Tinkering with TDM & Digital Legal Deposit

Tijdschrift Erasmus Law Review, Aflevering 2 2019
Trefwoorden Web harvesting, data analysis, text & data mining, TDM, computational text
Auteurs Maria Bottis, Marinos Papadopoulos, Christos Zampakolas e.a.
SamenvattingAuteursinformatie

    Text and Data Mining (hereinafter, TDM) issue for the purpose of scientific research or for any other purpose which is included in the provisions of the new EU Directive on Copyright in the Digital Single Market (hereinafter, DSM). TDM is a term that includes Web harvesting and Web Archiving activities. Web harvesting and archiving pertains to the processes of collecting from the web and archiving of works that reside on the Web. In the following analysis we will elaborate briefly upon provisions in EU Copyright law which were discussed during the proposal for a new Directive on Copyright in the DSM as well as provisions which are included in the text of art.3 and art.4 of the new Directive 2019/790/EU per TDM. In addition, the following analysis presents legislation in very few EU Member States which pertains to TDM and preceded the rulings of Directive 2019/790/EU. Digital legal deposit remarkable examples from EU Member States are also presented in this paper. The example of Australia is also presented below hereto because it is one of the oldest and most successful worldwide. The National Library of Australia’s digital legal deposit is state-of-the-art.


Maria Bottis
Associate Professor, Department of Archives, Library Science and Museology, Ionian University, Corfu, Greece.

Marinos Papadopoulos
Attorney-at-Law, PhD, MSc, JD, Independent Researcher, Athens, Greece.

Christos Zampakolas
Archivist/Librarian, PhD, MA, BA, Independent Researcher, Ioannina, Greece.

Paraskevi Ganatsiou
Educator, MA, BA, Coordinator of Educational Projects in the Prefecture of Ionian Islands, Corfu, Greece.

    This article relies on the premise that to understand the significance of Open Access Repositories (OARs) it is necessary to know the context of the debate. Therefore, it is necessary to trace the historical development of the concept of copyright as a property right. The continued relevance of the rationales for copyright interests, both philosophical and pragmatic, will be assessed against the contemporary times of digital publishing. It follows then discussion about the rise of Open Access (OA) practice and its impact on conventional publishing methods. The present article argues about the proper equilibrium between self-interest and social good. In other words, there is a need to find a tool in order to balance individuals’ interests and common will. Therefore, there is examination of the concept of property that interrelates justice (Plato), private ownership (Aristotle), labour (Locke), growth of personality (Hegel) and a bundle of rights that constitute legal relations (Hohfeld). This examination sets the context for the argument.


Nikos Koutras
Postdoctoral Researcher, Faculty of Law, University of Antwerp.
Artikel

Informatie-uitwisseling en concentraties: standstill-verplichting en/of het kartelverbod?

Tijdschrift Markt & Mededinging, Aflevering 6 2019
Trefwoorden informatie-uitwisseling, standstill-verplichting, concentraties, kartelverbod, artikel 101 VWEU
Auteurs Mattijs Bosch
SamenvattingAuteursinformatie

    Deze bijdrage behandelt het onderwerp informatie-uitwisseling in het kader van concentraties. Dergelijke informatie-uitwisseling kan zowel in de due diligence fase, voorafgaande aan de totstandkoming van een overnameovereenkomst, als in de fase tussen signing en closing van de transactie plaatsvinden.


Mattijs Bosch
Mr. M.K.M. Bosch is Senior Legal Counsel – Competition Law & Policy bij A.P. Møller-Mærsk. Dit artikel is op persoonlijke titel geschreven.
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.
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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