Zoekresultaat: 13 artikelen

x
Jaar 2014 x
Artikel

Access_open Lawyers Doing Philosophy

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 3 2014
Trefwoorden human agency, legal doctrine, command theory of law, Fuller, Arendt
Auteurs Pauline Westerman
SamenvattingAuteursinformatie

    Rundle criticizes the command conception of law by means of Fuller’s and Arendt’s concept of human agency. However, neither of these two authors derive law from human agency, as Rundle seems to think. Instead they stress that personhood can only be attributed to physical human beings on the basis of law. Moreover, their theories cannot be understood as answers to Rundle’s question – whatever that may be – but as answers to their own questions and concerns. In the case of Arendt and Fuller, these concerns were so different that the enterprise to reconcile them seems futile. Rundle’s approach can be understood as the attempt to deal with philosophy as if it were legal doctrine.


Pauline Westerman
Pauline Westerman is Professor of Philosophy of Law at the University of Groningen; p.c.westerman@rug.nl

    ADR in Kenya is traceable to the pre-colonial era. Before colonial rule, African communities applied traditional justice systems in the resolution of disputes. Some of these traditional justice systems are what are formally called ADR. It is through the imposition of formal justice systems by the British that certain ADR mechanisms were recognised in Kenya. In recent times, ADR is one of the commonly used avenues in accessing justice in Kenya. ADR in Kenya is growing at an unprecedented rate courtesy of its recognition in law, inaccessibility of courts and tribunals, backlog of cases and increased commercial activities requiring the use of ADR processes. Consequently, there are efforts by government and the private sector aimed at promoting ADR in Kenya. These efforts suggest that the future of ADR in Kenya is promising. In this article, the authors discuss the growth, development and practice of ADR in Kenya highlighting some of the likely challenges and opportunities in its use.


Francis Kariuki
Francis Kariuki is a Lecturer at Strathmore University Law School.

Linet Muthoni
Linet Muthoni is the Executive Officer of the Strathmore Dispute Resolution Centre.

    The European Court of Human Rights has accepted the French ban on the wearing of a full face veil (burqa) in public based on the notion of ‘living together,’ which in the particular case of France is considered an essential part of the protection of the rights and freedoms of others.
    In the author’s view, this ruling is problematic as it elevates local – in this case French – customs of the majority to a legal norm. The law is to protect general freedoms, including the freedom to be different from the majority; the law is not to protect certain majority customs. Prescribing what is or is not culturally suitable may be expected from a theocracy or dictatorship, but is not what a legislator in a democratic society should do.


Prof. dr. mr. Maurits Berger
Prof. dr. mr. M.S. Berger is hoogleraar Islam in het hedendaagse Westen aan de Universiteit Leiden. Hij is hoofdredacteur van het Tijdschrift voor Religie, Recht en Beleid.
Article

Access_open Global Citizens and Family Relations

Tijdschrift Erasmus Law Review, Aflevering 3 2014
Trefwoorden global governance, family relations, nationality, habitual residence, party autonomy
Auteurs Professor Yuko Nishitani Ph.D.
SamenvattingAuteursinformatie

    As globalisation progresses, cross-border movements of people are becoming dynamic and multilateral. The existence of different groups and minorities within the community renders the society multiethnic and multicultural. As individuals acquire new affiliation and belonging, the conventional conflict of laws methods may no longer be viable and should be subject to a thorough re-examination. Against this background, this paper analyses appropriate conflicts rules in international family relations to reflect an individual’s identity. Furthermore, in light of the contemporary law fragmentation, this study also analyses interactions between state law and non-state cultural, religious or customary norms.


Professor Yuko Nishitani Ph.D.
Professor at Kyushu University Faculty of Law, Japan. This work was supported by the JSPS Grants-in-Aid for Scientific Research (C) (Grant Number 26380063). The author sincerely thanks Professor Carol Lawson (Nagoya University) and Ms. Nettie Dekker for their devoted editing work.
Artikel

National variations in the implementation and enforcement of European food hygiene regulations

Comparing the structure of food controls and regulations between Scotland and the Netherlands

Tijdschrift Recht der Werkelijkheid, Aflevering 3 2014
Trefwoorden food regulation, official controls, EU food law, implementation, enforcement
Auteurs Tetty Havinga
SamenvattingAuteursinformatie

    Over the course of time the European Union has increased its powers considerably. Currently, almost all food safety regulations in the member states rest on European law. Despite this common legal base, several differences between member states still exist. This article compares the way Scottish and Dutch authorities deal with a particular item of European food law: the development of national guides to good practice for hygiene and for the application of HACCP principles by the food industry. The results of this investigation are consistent with the conclusion of Falkner et al. that the implementation of EU law in both the Netherlands and the UK depends on domestic issues. The dominant issue in Scotland (and the UK) is the FSA objective to bring consistent food controls and independency from industry which results in the development of governmental guidance. The prevailing issue in the Netherlands is making industry responsible for food safety which helps explain the extensive use of industry guides. This study shows that in order to understand what happens on the ground it is important to look beyond transposition or direct effect and also to investigate the implementation of regulations and to dig deeper than just their transposition.


Tetty Havinga
Tetty Havinga is Associate Professor at the Institute for the Sociology of Law, Radboud University Nijmegen, The Netherlands. She has published on the regulation of food safety, policy implementation and law enforcement, equal opportunities law, asylum migration and migrant workers. Her recent research projects deal with the development and effects of private regulation of food safety, oversight and official controls in the food industry, and the experiences of large companies with Dutch special courts. She is co-editor of The Changing Landscape of Food Governance (to be published by Edward Elgar, 2015).

    The Versailles Treaty (Art. 227) called for the prosecution of Wilhelm II, the German ex-Kaiser. Because of the refusal of the Dutch Government to surrender Wilhelm, a trial never took place. This paper tries to elaborate some questions concerning this possible trial. What was the background of the said Treaty paragraph? What would have happened when Wilhelm had been surrendered? Based on a report of a special committee to the peace conference, the possible indictment is discussed. The authors try to elaborate some thoughts for answering the question about Wilhelm’s criminal responsibility, especially as author of the war (‘ius ad bellum’) by starting an aggressive war and/or by violating the neutrality of Belgium and Luxemburg. Wilhelm’s possible responsibility for violations of the ‘ius in bello’ (laws and customs of war) in Belgium, France, and Poland and/or by ordering an unlimited submarine war is discussed as well. It is concluded that it would have been very difficult for the tribunal to have Wilhelm find criminal responsible for the indictment, except for the violation of the neutrality of Belgium and Luxemburg. But then, the tribunal would have been obliged to answer fundamental questions about the command responsibility of Wilhelm. From a point of view of international criminal law, it is rather unfortunate that the unique opportunity for a ‘Prologue to Nuremberg’ was not realised, although a trial would not have made history take a different turn than it did in the twentieth century after the ‘Great War’.


Paul Mevis
P.A.M. Mevis is professor of criminal law at the Erasmus University Rotterdam. Prof. Mevis wrote before ‘De berechting van Wilhelm II’, in J. Dohmen, T. Draaisma & E. Stamhuis (ed.), Een kwestie van grensoverschrijding. Liber amicorum P.E.L. Janssen (2009), at 197-231.

Jan M. Reijntjes
J.M. Reijntjes is professor of (international) criminal law at the University of Curaçao.
Casus

Financial Transaction Tax (FTT): de gevolgen van de extraterritoriale werking voor Nederlandse financiële instellingen

Tijdschrift Onderneming en Financiering, Aflevering 3 2014
Trefwoorden Financial Transaction Tax, financiële instellingen, extraterritoriale werking, belastingheffing financiële transacties, voorstel FTT-richtlijn
Auteurs Mr. R.P.C. Adema
SamenvattingAuteursinformatie

    Op 14 februari 2013 heeft de Europese Commissie een herziene versie gepubliceerd van het voorstel voor een gemeenschappelijk systeem voor de heffing van FTT. Nederland doet hier vooralsnog niet aan mee. Desalniettemin kunnen Nederlandse financiële instellingen – en de spaarproducten en oudedagsvoorzieningen van deze instellingen – wel worden getroffen door de FTT. Dit komt door de territoriale werking van het voorstel. In deze bijdrage worden de gevolgen hiervan uiteengezet.


Mr. R.P.C. Adema
Mr. R.P.C. Adema is als universitair docent verbonden aan de Rijksuniversiteit Groningen. Verder is hij als fiscalist werkzaam bij Deloitte en maakt deel uit van Deloitte’s FSI Tax Group in Amsterdam. Zijn onderzoek richt zich met name op het internationaal en Europees recht.
Artikel

Arrest Jetair: wanneer brengt een maatregel het resultaat van de richtlijn in gevaar?

Tijdschrift Nederlands tijdschrift voor Europees recht, Aflevering 7 2014
Trefwoorden onthoudingsplicht, richtlijnen, rechtstreekse werking, overgangsregeling
Auteurs Mr. Sim Haket
SamenvattingAuteursinformatie

    Het arrest Jetair van het Hof van Justitie wordt in deze bijdrage bestudeerd met het oog op de in het arrest Inter-Environnement Wallonie 1x HvJ EG 18 december 1997, zaak C-129/96, Inter-Environnement Wallonie ASBL/Région wallonne, ECLI:EU:C:1997:628. Zie voor een bespreking van dit arrest o.a. S.F. Blockmans, ‘Inter-Environnement Wallonie: nieuw stuk in de puzzel van artikel 5 EG’, NTER 1998, p. 84, waarin ook de relatie tussen de onthoudingsplicht en staatsaansprakelijkheid wordt besproken en C.W.A. Timmermans, ‘Zaak C-129/96 Inter-Environnement Wallonie’, SEW Tijdschrift voor Europees en economisch recht 1998, p. 476. ontwikkelde verplichting voor lidstaten om zich gedurende de omzettingstermijn van een richtlijn te onthouden van maatregelen die het door deze richtlijn voorgeschreven resultaat ernstig in gevaar kunnen brengen. In de analyse van het arrest ga ik in op de relatie tussen de onthoudingsplicht en rechtstreekse werking en wordt in kaart gebracht welke verplichtingen de onthoudingsplicht op welke momenten voor lidstaten bevat. Jetair laat vooral zien dat voor de beoordeling of een maatregel het door de richtlijn voorgeschreven resultaat ernstig in gevaar kan brengen voor sommige richtlijnbepalingen naar de richtlijndoelstellingen moet worden gekeken, terwijl dit voor andere richtlijnbepalingen niet het geval is.
    HvJ EU 13 maart 2014, zaak C-599/12, Jetair NV en BTW-eenheid BTWE Travel4you/FOD Financiën, ECLI:EU:C:2014:144.

Noten

  • 1 HvJ EG 18 december 1997, zaak C-129/96, Inter-Environnement Wallonie ASBL/Région wallonne, ECLI:EU:C:1997:628. Zie voor een bespreking van dit arrest o.a. S.F. Blockmans, ‘Inter-Environnement Wallonie: nieuw stuk in de puzzel van artikel 5 EG’, NTER 1998, p. 84, waarin ook de relatie tussen de onthoudingsplicht en staatsaansprakelijkheid wordt besproken en C.W.A. Timmermans, ‘Zaak C-129/96 Inter-Environnement Wallonie’, SEW Tijdschrift voor Europees en economisch recht 1998, p. 476.


Mr. Sim Haket
S.W. (Sim) Haket LLM is als docent Europees recht verbonden aan het Europa Instituut van de Universiteit Utrecht
Artikel

The Use of Mediation in Tax Disputes – UK Position

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 3 2014
Trefwoorden mediation, Tax disputes, HMRC, international arena
Auteurs Peter Nias en Nigel Popplewell
SamenvattingAuteursinformatie

    The article looks at the background to the use of mediation as a tool for resolving tax disputes between the UK tax authorities (HMRC) and UK taxpayers. It explains HMRC's litigation and settlement strategy which comprises the broad structure within which HMRC must operate to resolve such disputes. It then looks at specific guidance published by HMRC dealing with ADR and mediation in particular. The operational elements of this guidance, and the authors practical experience of them are then described, as are their views, with the limitations of the process. Finally the authors look at the application of ADR in the international arena.


Peter Nias
Peter Nias is a barrister and CEDR accredited mediator. He is a member of Pump Court Tax Chambers in their ADR Unit, a member of CEDR’s Tax Panel of mediators and has collaborated with CEDR to create the Tax Disputes Resolution Hub. Until 2012 he was a partner and solicitor in the law firm of McDermott Will & Emery UK LLP, where he was head of the Tax Practice and its Tax Dispute Resolution Group. Since qualifying in 2010 as an CEDR Accredited Mediator, Peter has been focussing his time advising clients on mediation and premediation strategies for resolving tax disputes. He has been working with HMRC’s Dispute Resolution Unit in developing a collaborative dispute resolution (CDR) Programme for complementing their Litigation and Settlement Strategy.

Nigel Popplewell
Nigel Popplewell is a partner in law firm, Burges Salmon LLP. He is a Fellow of the Chartered Institute of Taxation, a CEDR Accredited Mediator, and deals with all aspects of UK tax, and disputes with UK tax authorities.
Artikel

Access_open Liberalism and Societal Integration: In Defence of Reciprocity and Constructive Pluralism

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 2 2014
Trefwoorden societal integration, liberalism, conflict, constructive pluralism, citizenship, national communities
Auteurs Dora Kostakopoulou PhD
SamenvattingAuteursinformatie

    Communities can only be dynamic and projective, that is, oriented towards new and better forms of cooperation, if they bring together diverse people in a common, and hopefully more equal, socio-political life and in welfare. The latter requires not only back-stretched connections, that is, the involvement of co-nationals and naturalized persons, but also forward-starched connections, that is, the involvement of citizens in waiting. Societal integration is an unhelpful notion and liberal democratic polities would benefit from reflecting critically on civic integration policies and extending the norm of reciprocity beyond its assigned liberal national limits. Reciprocity can only be a comprehensive norm in democratic societies - and not an eclectic one, that is, either co-national or co-ethnic.


Dora Kostakopoulou PhD
Dora Kostakopoulou is currently Professor of European Union Law, European Integration and Public Policy at Warwick University. Her research interests include European public law, free movement of persons and European Union citizenship, the area of freedom, security and justice, migration law and politics, citizenship, multiculturalism and integration, democracy and legitimacy in the EU, law and global governance, political theory and constructivism, and, fairly recently, equality law.
Artikel

De rol van Europol in de strijd tegen voedselcriminaliteit

Tijdschrift Justitiële verkenningen, Aflevering 2 2014
Trefwoorden food crime, counterfeit, Europol, counterfeit wine, international police cooperation
Auteurs Ch. Vansteenkiste en T. Schotte
SamenvattingAuteursinformatie

    Food fraud can be seen as a form of counterfeit, which has increased globally because of technological developments. The authors, both working for the European Union police agency Europol, give several examples of the involvement of organized crime groups in food fraud. They describe the cooperation between Europol in its coordinating role with various national police forces in tracing food crime and arresting the perpetrators. Also the involvement of the European Union agencies Eurojust and Frontex in special operations like OPSON to unmask illegal trade in counterfeit foodstuff are described.


Ch. Vansteenkiste
Chris Vansteenkiste is werkzaam als projectmanager bij de Dienst Namaak van het Serious and Organised Crime Department Europol. Europol (European Police Agency) is een EU-agentschap gevestigd in Den Haag.

T. Schotte
Tamara Schotte is projectmanager van het SOCTA 2013 en leidt de strategische-analyseafdeling van het Serious and Organised Crime Department, Europol.
Article

Access_open Tax Competition within the European Union – Is the CCCTB Directive a Solution?

Tijdschrift Erasmus Law Review, Aflevering 1 2014
Trefwoorden tax competition, tax planning, European Union, Common Consolidated Corporate Tax Base, factor manipulation
Auteurs Maarten de Wilde LL.M
SamenvattingAuteursinformatie

    The author addresses the phenomenon of taxable profit-shifting operations undertaken by multinationals in response to countries competing for corporate tax bases within the European Union. The central question is whether this might be a relic of the past when the European Commission’s proposal for a Council Directive on a Common Consolidated Corporate Tax Base sees the light of day. Or would the EU-wide corporate tax system provide incentives for multinationals to pursue artificial tax base-shifting practices within the EU, potentially invigorating the risk of undue governmental tax competition responses? The author’s tentative answer on the potential for artificial base shifting and undue tax competition is in the affirmative. Today, the issue of harmful tax competition within the EU seems to have been pushed back as a result of the soft law approaches that were initiated in the late 1990s and early 2000s. But things might change if the CCCTB proposal as currently drafted enters into force. There may be a risk that substantial parts of the EU tax base would instantly become mobile as of that day. As the EU Member States at that time seem to have only a single tool available to respond to this – the tax rate – that may perhaps initiate an undesirable race for the EU tax base, at least theoretically.


Maarten de Wilde LL.M
LL.M, Researcher/lecturer, Erasmus University Rotterdam (<dewilde@law.eur.nl>), lecturer, University of Amsterdam, tax lawyer, Loyens & Loeff NV, Rotterdam, the Netherlands. This article was written as part of the Erasmus School of Law research programme on ‘Fiscal Autonomy and Its Boundaries’. The author wishes to thank the anonymous reviewers for their constructive comments on an earlier draft of this article.
Artikel

Access_open Wat is juridisch interactionisme?

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 1 2014
Trefwoorden interactionism, Lon Fuller, interactional law, legal pluralism, concept of law
Auteurs Wibren van der Burg
SamenvattingAuteursinformatie

    Two phenomena that challenge theories of law in the beginning of the twenty-first century are the regulatory explosion and the emergence of horizontal and interactional forms of law. In this paper, I develop a theory that can address these two phenomena, namely legal interactionism, a theory inspired by the work of Fuller and Selznick. In a pluralist approach, legal interactionism recognizes both interactional law and enacted law, as well as other sources such as contract. We should aim for a pluralistic and gradual concept of law. Because of this pluralist and gradual character, legal interactionism can also do justice to global legal pluralism and to the dynamic intertwinement of health law and bioethics.


Wibren van der Burg
Wibren van der Burg is Professor of Legal Philosophy and Jurisprudence, Erasmus School of Law at the Erasmus University Rotterdam.
Interface Showing Amount
U kunt door de volledige tekst zoeken naar alle artikelen door uw zoekterm in het zoekveld in te vullen. Als u op de knop 'Zoek' heeft geklikt komt u op de zoekresultatenpagina met filters, die u helpen om snel bij het door u gezochte artikel te komen. Er zijn op dit moment twee filters: rubriek en jaar.