Zoekresultaat: 4 artikelen

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Jaar 2017 x
Article

Access_open Administering Justice and Serving the People

The Tension between the Objective of Judicial Efficiency and Informal Justice in Canadian Access to Justice Initiatives

Tijdschrift Erasmus Law Review, Aflevering 3 2017
Trefwoorden access to justice, procedural law, courts, civil justice reform, comparative law
Auteurs Catherine Piché
SamenvattingAuteursinformatie

    Canada has a complex system of courts that seek to serve Canadians in view of the traditional objectives of civil justice – principally accessibility, efficiency, fairness, efficacy, proportionality and equality. The Canadian court system is generally considered by its users to work well and to have legitimacy. Yet, researchers have found that ‘there is a tendency for people involved in a civil case to become disillusioned about the ability of the system to effect a fair and timely resolution to a civil justice problem’. This article will discuss the ways in which reforms of procedural law and civil justice have originated and continue to be made throughout Canada, both nationally and provincially, as well as the trends and influences in making these reforms. With hundreds of contemporary procedural reforms having been discussed, proposed and/or completed since the first days of Canadian colonisation on a national basis and in the Canadian provinces and territory, providing a detailed analysis will prove challenging. This article will nonetheless provide a review of civil justice and procedural reform issues in Canada, focusing principally, at the provincial level, on the systems of Ontario and Quebec. Importantly, I will seek to reconcile the increasing willingness to have an economically efficient civil justice and the increased power of judges in managing cases, with our court system’s invasion of ADR and its prioritisation of informal modes of adjudication.


Catherine Piché
Dr. Prof. Catherine Piché, Université de Montreal.

    Under the Latvian Labour Law an employee has the right to terminate an employment contract with immediate effect, i.e. without complying with the statutory notice period of one month, if the employee has ‘good cause’. Under the Labour Law, ‘good cause’ is any situation, which, based on considerations of morality and fairness, would not allow for the employment to continue. If an employee terminates their employment contract for good cause the employer must pay severance to the employee based on the employee’s years of service with the employer and amounting to between one and four months’ average earnings. If the employee gives notice for good cause, this terminates the employment contract with immediate effect.
    Even if the employer disagrees with the reasons given in the termination notice, the employer cannot terminate the employment contract on any other ground and does not have the right to challenge the validity of the notice in court. However, if the employer suffers loss as a result of the immediate termination; its reputation is damaged based on the reasons given in the notice; or it has faced some other adverse consequence; the employer can bring a claim arguing that what is stated in the notice is untrue.


Andis Burkevics
Andis Burkevics is a senior associate with the Latvian office of law firm SORAINEN (www.sorainen.com).
Article

Access_open Post-BEPS Tax Advisory and Tax Structuring from a Tax Practitioner’s View

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden BEPS, value creation, tax structuring, international taxation
Auteurs Paul Lankhorst en Harmen van Dam
SamenvattingAuteursinformatie

    The international tax landscape is changing and it is changing fast. The political perception is that taxation of multinational enterprises is not aligned with the ‘economic activity’ that produces their profits (i.e. not aligned with ‘value creation’). The perception links ‘value creation’ with ‘employees and sales’.
    In the BEPS Project of the OECD, the OECD attempts to combat base erosion and profit shifting and to align taxation with value creation. In this article, the authors discuss the impact they expect BEPS to have on tax advisory and tax planning. The focus goes to BEPS Actions 7, 8-10 and 13.
    By maintaining the separate entity approach under BEPS for the taxation of multinationals, has the OECD been forced to ‘stretch’ existing rules beyond their limits? Will the created uncertainty lead to a shift from ‘aggressive tax planning’ by multinationals to ‘aggressive tax collection’ by tax administrations? Will the role of tax advisory change from advising on the lowest possible effective tax rate to a broader advice including risk appetite and public expectations?


Paul Lankhorst
Paul Lankhorst, MSc LLM, is tax adviser at Loyens & Loeff.

Harmen van Dam
Harmen van Dam, LLM, is tax partner at Loyens & Loeff.
Artikel

Onherstelbaar onrecht

Een verkenning van de verhouding tussen recht en onrecht

Tijdschrift Tijdschrift voor Herstelrecht, Aflevering 1 2017
Trefwoorden victims, justice, injustice (experiences), intimacy, restoration
Auteurs Antony Pemberton en Nanda Oudejans
SamenvattingAuteursinformatie

    In this article the authors reflect upon Judith Shklar’s classic book The Faces of Injustice. They maintain that injustice is wrongly confined to the absence or counterpart of justice. The authors discuss the relationship between and the difference between injustice and justice. According to the authors, injustice has more intensity than justice. Legal rules have only limited power to fight extreme forms of injustice. They argue that there is an asymmetry between justice and injustice, also because the law introduces values as predictability and regularity that, in concrete situations, are badly equipped to eliminate injustice. They claim that injustice is rooted in the idiosyncratic perspectives of those who suffered harm and argue that injustice has a ‘playful’ character, while the law has the character of a game. Finally, they argue that injustice is at the core an intimate experience, whereas justice is primarily about relationships between people. The authors outline the implications of these points for thinking about restoration and the relationship between restoration processes and the law.


Antony Pemberton
Antony Pemberton is hoogleraar victimologie aan Tilburg University en directeur van het International Victimology Institute Tilburg (INTERVICT).

Nanda Oudejans
Nanda Oudejans is universitair docent rechtsfilosofie aan de Universiteit Utrecht en research fellow van INTERVICT.
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