Zoekresultaat: 24 artikelen

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Jaar 2017 x
Article

Access_open The Peer Review Process of the Global Forum on Transparency and Exchange of Information for Tax Purposes

A Critical Assessment on Authority and Legitimacy

Tijdschrift Erasmus Law Review, Aflevering 2 2017
Trefwoorden Global Forum on Transparency and Exchange of Information, exercise of regulatory authority, due process requirements, peer review reports, legitimacy
Auteurs Leo E.C. Neve
SamenvattingAuteursinformatie

    The Global Forum on transparency and exchange of information for tax purposes has undertaken peer reviews on the implementation of the global standard of exchange of information on request, both from the perspective of formalities available and from the perspective of actual implementation. In the review reports Global Forum advises jurisdictions on required amendments of regulations and practices. With these advices, the Global Forum exercises regulatory authority. The article assesses the legitimacy of the exercise of such authority by the Global Forum and concludes that the exercise of such authority is not legitimate for the reason that the rule of law is abused by preventing jurisdictions to adhere to due process rules.


Leo E.C. Neve
Leo Neve is a doctoral student at the Erasmus School of Law, Rotterdam.
ECtHR Court Watch

ECtHR 5 September 2017 (Barbulescu), Application no. 61496/08, Privacy

Barbulescu – v – Romania, Romanian case

Tijdschrift European Employment Law Cases, Aflevering 4 2017
Trefwoorden Fundamental rights, Privacy
Samenvatting

    In Barbulescu, the Court examined for the first time a case concerning the monitoring of an employee’s electronic communications by a private employer. The Grand Chamber decided differently from the Chamber, when it concluded that the Romanian courts, in reviewing the decision of a private employer to dismiss an employee after having monitored his electronic communications, failed to strike a fair balance between the interests at stake: namely the employee’s right to respect for his private life and correspondence, on the one hand, and his employer’s right to take measures to ensure the smooth running of the company, on the other.

Artikel

Access_open Sincere Apologies

The Importance of the Offender’s Guilt Feelings

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 2 2017
Trefwoorden Sincerity of emotions, Guilt, Feelings, Apology, Offender
Auteurs Margreet Luth-Morgan
SamenvattingAuteursinformatie

    This paper discusses the meaning and the importance of emotions, in particular the sincere guilt feelings of the offender. It is argued that the emotion of guilt reveals important information about the offender’s values and normative position. In the remainder of the paper, special consideration is awarded to the argument concerning ritual apologies, which might contain value even when insincere. This argument is rejected, on two grounds: 1. if the apology ritual does not aim for sincere guilt feelings, then the use of the symbol of apology is not fitting; and 2. if the apology ritual does aim for sincere guilt, then an insincere apology devalues the sincere expression.


Margreet Luth-Morgan
Margreet Luth-Morgan is universitair docent aan Erasmus School of Law, sectie Sociologie, Theorie en Methodologie, Rotterdam.

Elisabetta Silvestri
Elisabetta Silvestri is Associate Professor of Italian Civil Procedure and Comparative Civil Procedure; Scientific Director of the postgraduate program on Mediation and ADR, Department of Law, University of Pavia. Co-Director of the annual seminar ‘Public and Private Justice’, Inter-University Centre, Dubrovnik, Croatia; member of the Scientific Advisory Board of Almo Collegio Borromeo, Pavia. She graduated from the University of Pavia and received a LL.M. degree from Cornell Law School. She is a member of the European Law Institute and the International Association of Procedural Law. She has written on Italian civil procedure and a variety of topics in the field of comparative procedure. She has lectured extensively in Italy and abroad; she is a member of one of the Working Groups established by the European Law Institute and UNIDROIT for the development of the project ‘From Transnational Principles to European Rules of Civil Procedure’.
Artikel

Mediation case law in Germany – an overview

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 4 2017
Trefwoorden Case law, Germany, Voluntariness, Confidentiality, Neutrality
Auteurs Ulla Gläßer
Auteursinformatie

Ulla Gläßer
Prof. Dr. Ulla Gläßer, LL.M., holds a full professorship of mediation, conflict management and procedural theory at the European University Viadrina Frankfurt (Oder)/Germany. She is academic director of the Institute for Conflict Management and the postgraduate, interdisciplinary Master’s Program on Mediation at the European University. Ms Gläßer is teaching mediation, negotiation and conflict management skills at various universities and numerous other institutions in Germany and abroad. She has published broadly on mediation methodology, the legal framework of mediation, quality assurance of mediation and other ADR procedures and the establishment of mediation and ADR procedures in different realms of society. She also is editor of two Publication Series on Mediation and Conflict Management and a comprehensive commentary on the German Mediation Act and corresponding relevant regulation. As a practical mediator and facilitator, Ms Gläßer supports dispute resolution and decision making processes within or between organisations/corporations.

Bryan Clark
Bryan Clark is a Professor and former Head of School in the Law School, University of Strathclyde, Glasgow, UK. He is a socio-legal scholar and commercial lawyer with interests particularly in the fields of mediation and its interaction with the law, courts, civil justice and the workings of judges and lawyers. He has published widely in these fields and presented a wide range of papers at national and international conferences and seminars. He is Chair of the Accreditation and Validation of Relationships Scotland, Academic Committee Member of the English Civil Mediation Council, Board Member of the Asian Mediation Centre and former Board Member of Scottish Mediation.
Artikel

Mediation on trial: Dutch court judgments on mediation

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 4 2017
Trefwoorden Case law, The Netherlands, Voluntariness, Confidentiality
Auteurs Annie de Roo en Rob Jagtenberg
Auteursinformatie

Annie de Roo
Annie de Roo is associate professor of ADR and comparative law at Erasmus University Law School in Rotterdam, editor-in-chief of TMD, and vice chair of the exams committee of the Mediators Federation of the Netherlands MFN. She has published extensively on mediation and has inter alia been a Rapporteur three times for the European Commission on the use of mediation in employment disputes.

Rob Jagtenberg
Rob Jagtenberg is senior research fellow at Erasmus University and has published frequently on the relationship between public and private justice. He has been involved in research commissioned by the Worldbank, the Netherlands Council for the Judiciary, and various Dutch Ministries including the MoJ funded national project on court-connected mediation.

    The nexus between religion and law is an important subject of comparative law. This paper, however, finds that the majority of comparative theorists rely on the immanent frame; that legal legitimacy can and should be separated from any objective truth or moral norm. But the fact of the matter is many constitutional systems were founded based on a complicated mixture between the transcendent and immanent frame. Whereas in the immanent frame, human actions are considered self-constituting, in the transcendent frame, human actions were judged in light of their correspondence to higher, divine laws and purposes.
    This article argues that it is not sufficient for comparative theorists to offer a perspective from the immanent frame. Comparative theorists in law and religion should understand at least basic religious doctrines and know how to systematize those doctrines. In other words, comparative theorist of law and religion should work within the transcendent frame. By using a transcendent frame, comparative theorists will be able to excavate the underlying structure of religion, and so they will understand better how theological ideas influence law. Furthermore, this paper will also present a thought experiment in applying the transcendent frame in comparative constitutional studies.


Stefanus Hendrianto
Stefanus Hendrianto is a scholar at Boston College, School of Theology and Ministry. In recent years, he has been a visiting professor at Santa Clara University School of Law (2013-2015) and a guest scholar at the Kellogg Institute for International Studies at the University of Notre Dame (2015-2016). He holds a Ph.D. degree from the School of Law, University of Washington, Seattle and LLM degree from Utrecht University, Netherlands, in addition to his LLB degree from Gadjah Mada University, Indonesia.

    Comparative methodology is an important and a widely used method in the legal literature. This method is important inter alia to search for alternative national rules and acquire a deeper understanding of a country’s law. According to a survey of over 500 Dutch legal scholars, 61 per cent conducts comparative research (in some form). However, the methodological application of comparative research generally leaves much to be desired. This is particularly true when it comes to case selection. This applies in particular to conceptual and dogmatic research questions, possibly also allowing causal explanations for differences between countries. This article suggests that the use of an interdisciplinary research design could be helpful, and Hofstede’s cultural-psychological dimensions can offer a solution to improve the methodology of selection criteria.


Dave van Toor
D.A.G. van Toor, PhD LLM BSc works as a researcher and lecturer in Criminal (Procedural) Law and Criminology at the Universität Bielefeld.
Artikel

Make the art market great again

Over de aansprakelijkheid van kunstexperts naar Nederlands en Amerikaans recht, bezien in het licht van de recente ontwikkelingen omtrent authentication boards

Tijdschrift Maandblad voor Vermogensrecht, Aflevering 9 2017
Trefwoorden kunst, aansprakelijkheid, kunstexpert, certificatie, wetsvoorstel
Auteurs Mr. M. de Zoete
SamenvattingAuteursinformatie

    In dit artikel brengt de auteur de recente ontwikkelingen op de Amerikaanse kunstmarkt wat betreft aansprakelijkheid van kunstexperts in kaart. Na een beschouwing van het Nederlandse aansprakelijkheidsrecht wordt bezien of in Nederland een soortgelijk probleem als in de Verenigde Staten, waar kunstexperts aansprakelijkheid vrezen, kan worden verwacht.


Mr. M. de Zoete
Mr. M. de Zoete is recentelijk cum laude afgestudeerd voor de master privaatrecht aan de Universiteit Utrecht.
Artikel

ADR Clauses and International Perceptions: A Preliminary Report

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 3 2017
Trefwoorden ADR, Dispute resolution clauses, Questionnaire, commercial contracts
Auteurs Maryam Salehijam
SamenvattingAuteursinformatie

    This article provides a preliminary analysis of the 622 responses to a questionnaire conducted in the context of Maryam Salehijam’s PhD research which focuses on commercial parties’ agreement to mediate/conciliate. The questionnaire targeted ADR professionals and experts with experience in drafting, inserting, or enforcing dispute resolution clauses that provide for non-binding ADR mechanisms. Some of the key findings include that it is still not very common for commercial contracts to conclude agreements to mediate/conciliate. This begs the question of why the parties and/or their legal advisors do not conclude such agreements as regularly as agreements to arbitrate. Moreover, the questionnaire confirmed that there is widespread practice in contract drafting to copy and paste dispute resolution clauses. This practice is shocking in light of the rising number of cases in which the parties dis­agree regarding the binding nature of their dispute resolution clause.


Maryam Salehijam
Maryam Salehijam is a PhD Researcher at the University of Ghent (Transnational Law Centre), LL.M. International Laws (Maastricht University) and LL.B. European Law (Maastricht University).
Artikel

Enforceability of mediation clauses in Belgium and the Netherlands

Tijdschrift Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement, Aflevering 3 2017
Trefwoorden Enforceability, Mediation clauses, contracts
Auteurs Ellen van Beukering-Rosmuller en Patrick Van Leynseele
SamenvattingAuteursinformatie

    In this article authors discuss (possible) legal means and methods aimed at making mediation clauses effective and/or enforceable. In particular Belgian and Dutch law are examined. In part attention is also paid to English, French and Italian law. Against the background of recent EU-legislation the validity of mediation clauses is discussed as well, with a focus on consumer related disputes. By reviewing US case law with regard to the duty to participate in good faith in the mediation process, the authors also outline the limits of this concept for the effectiveness of mediation clauses. The central theme of the enforceability of mediation clauses has been looked at both from a procedural as from a financial angle. Substantial differences can be noted between the Belgian and the Dutch approach towards what courts should do when dealing with a dispute in which parties have previously agreed to mediation. Belgian law provides in art. 1725 § 2 Judicial Code that the court, if so requested by the defendant, is in principle obliged to suspend the examination of the case until the mediation has taken place. According to current case law, the situation in the Netherlands is that mediation clauses are in principle not enforceable (Supreme Court 2006). Following the most recent legislative proposal regarding mediation (July 2016) the court should examine whether mediation can still have an added value in case one party refuses to take part in a mediation as provided for in a clause invoked by the other party, prior to (possibly) proposing mediation. Based on the plans repeatedly announced by the Belgian Minister of Justice, it is likely that there will soon be an amendment to the mediation provisions in the Judicial Code that will allow courts to ‘force’ mediation upon the parties, even in the absence of a mediation clause. If this becomes the rule, judges would be well advised to exercise this power with due care. In the authors’ opinion the Dutch approach (as suggested in the most recent legislative proposal) in connection with mediation clauses, consisting in having the court examine whether mediation may (still) have an added value for the parties, could serve as a good guideline for the Belgian judges to use.


Ellen van Beukering-Rosmuller
Ellen J.M. van Beukering-Rosmuller is Universitair Docent Burgerlijk Procesrecht, Universiteit Leiden, Faculteit der Rechtsgeleerdheid.

Patrick Van Leynseele
Patrick H. Van Leynseele is lid van de balies van Brussel en New York en partner in het Brussels advocatenkantoor DALDEWOLF, een referentie inzake ADR. Met als achtergrond het ondernemingsrecht werkt hij als litigator en arbiter in internationale zaken. Hij schreef verschillende artikels inzake mediation en Med-Arb in vooraanstaande juridische tijdschriften.

    The purpose of this article is to investigate whether the notion of an interest should be taken more seriously than the notion of a right. It will be argued that it should; and not only because it can be just as amenable to the institutional taxonomical structure often said to be at the basis of rights thinking in law but also because the notion of an interest has a more epistemologically convincing explanatory power with respect to reasoning in law and its relation to social facts. The article equally aims to highlight some of the important existing work on the notion of an interest in law.


Geoffrey Samuel
Professor of Law, Kent Law School, The University of Kent, Canterbury, Kent, U.K. This article is a much re-orientated, and updated, adaption of a paper published a decade ago: Samuel 2004, at 263. The author would like to thank the anonymous referees for their very helpful criticisms and observations on an earlier version of the manuscript.
Artikel

Dierenmishandelaars in beeld

Tijdschrift PROCES, Aflevering 4 2017
Trefwoorden Dierenmishandeling, Dierenmishandelaars, Dierenbeulen
Auteurs Manon Hardeman en Anton van Wijk
SamenvattingAuteursinformatie

    In the media one notices items on mistreatment of animals on a regular basis. These can cause intense agitation in the society. Think of the many horses that have been abused throughout the country in 2012. This case remains unsolved to this day. The question is: who does this, who are the animal abusers, what are their characteristics and backgrounds? After a long search in several registration systems of many institutions the characteristics and backgrounds of 97 animal abusers have been found. The data of the institutions have also been used to create an image of the nature and extent of animal abuse. Subsequently there have been interviews with several experts from different organisations to record their knowledge and experience and to indicate the results. The characteristics and backgrounds of the animal abusers are diverse. Their ages range from 7 to 85 years. The offenders are an average of 34 years old at the time of committing the animal abuse. Animal abusers are not notorious criminals. Half is reported to be the first offender according to police data. The other half commits all forms of crime. This includes the share of capital offenses (34%) and violent crimes (23%). Dogs are most often abused. The motives are diverse. Disappearing anger and frustration seems to be an important reason to abuse animals. Only nine people found that there was domestic violence in addition to animal abuse. An initial classification of types of animal traffickers in, amongst others, group planners, loners and sadists, has to be empirically substantiated.


Manon Hardeman
Manon Hardeman is criminoloog en werkzaam bij Bureau Beke te Arnhem.

Anton van Wijk
Anton van Wijk is criminoloog en werkzaam bij Bureau Beke te Arnhem.
Article

Access_open Evaluating BEPS

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden tax avoidance, tax evasion, benefits principle
Auteurs Reuven S. Avi-Yonah en Haiyan Xu
SamenvattingAuteursinformatie

    This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.


Reuven S. Avi-Yonah
Reuven Avi-Yonah is Irwin I. Cohn Professor of Law, the University of Michigan.

Haiyan Xu
Haiyan Xu is Professor of Law, University of International Business & Economics, Beijing; SJD candidate, the University of Michigan.
Article

Access_open The Integrity of the Tax System after BEPS: A Shared Responsibility

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden flawed legislation, tax privileges, tax planning, corporate social responsibility, tax professionals
Auteurs Hans Gribnau
SamenvattingAuteursinformatie

    The international tax system is the result of the interaction of different actors who share the responsibility for its integrity. States and multinational corporations both enjoy to a certain extent freedom of choice with regard to their tax behaviour – which entails moral responsibility. Making, interpreting and using tax rules therefore is inevitably a matter of exercising responsibility. Both should abstain from viewing tax laws as a bunch of technical rules to be used as a tool without any intrinsic moral or legal value. States bear primary responsibility for the integrity of the international tax system. They should become more reticent in their use of tax as regulatory instrument – competing with one another for multinationals’ investment. They should also act more responsibly by cooperating to make better rules to prevent aggressive tax planning, which entails a shift in tax payments from very expert taxpayers to other taxpayers. Here, the distributive justice of the tax system and a level playing field should be guaranteed. Multinationals should abstain from putting pressure on states and lobbying for favourable tax rules that disproportionally affect other taxpayers – SMEs and individual taxpayers alike. Multinationals and their tax advisers should avoid irresponsible conduct by not aiming to pay a minimalist amount of (corporate income) taxes – merely staying within the boundaries of the letter of the law. Especially CSR-corporations should assume the responsibility for the integrity of the tax system.


Hans Gribnau
Professor of Tax Law, Fiscal Institute and the Center for Company Law, Tilburg University; Professor of Tax Law, Leiden University, The Netherlands.
Case Reports

2017/21 Legal rules for employers for monitoring employees in Slovakia (SK)

Tijdschrift European Employment Law Cases, Aflevering 2 2017
Trefwoorden Privacy, Unfair dismissal
Auteurs Gabriel Havrilla en Richard Sanák
SamenvattingAuteursinformatie

    An employer can monitor an employee’s emails provided it has made it clear beforehand that it might do so. It is permissible for the employer to prohibit employees from using its electronical equipment for private use, but if the employer is going to check whether this rule was being complied with, it needs to have a significant reason to do so and must respect the principles of legality legitimacy and proportionality.


Gabriel Havrilla

Richard Sanák
Gabriel Havrilla and Richard Sanák are respectively managing partner and junior associate with law firm Legal Counsels s.r.o., www.legalcounsels.sk.
Artikel

Criminele families in Noord-Brabant

Over generatie-effecten in de zware criminaliteit

Tijdschrift Justitiële verkenningen, Aflevering 2 2017
Trefwoorden criminal family networks, organized crime, North Brabant, intergenerational transmission, opportunity structures
Auteurs Drs. H. Moors en Prof. dr. T. Spapens
SamenvattingAuteursinformatie

    This article on intergenerational transmission of crime in families is based on a study of seven families of which at least one member held a key position in an organized crime group. The authors retrieved information on at least three generations (preceding and succeeding this key member’s generation) to investigate whether transmissions occurred, and if so, how these might be explained. Throughout the generations the majority of family members indeed have criminal records. However, it seems to be less easy to transfer criminal leadership in organized crime from one generation to the next. Leading a criminal group seems to demand qualities that are not transferred easily. Successful successors appear to be able to establish their own networks within the deviant subcultures from which they stem. This also explains the persistence of criminal behavior: both men and women select their friends and partners from these closed communities and seem to prefer for their social and love relationships those who have already developed substantial criminal track records. Organized crime families in North Brabant took advantage of criminal opportunities that were presented to them over the years. Particularly XTC production, starting in the 1990s, allowed them to step up their criminal activities from the local to the global level. In addition, they may have capitalized on a moral economy with sentiments of subordination present in the province of North Brabant, dating back to the seventeenth century, which resulted in a more reserved attitude towards authorities than in other parts of the Netherlands. Finally, law enforcement agencies have been generally slow to respond to developments in criminal opportunities that benefited these seven families.


Drs. H. Moors
Drs. Hans Moors is partner van advies- en onderzoeksbureau EMMA, Experts in Media en Maatschappij, in Den Haag.

Prof. dr. T. Spapens
Prof. dr. Toine Spapens is hoogleraar criminologie aan Tilburg University.
Artikel

Cultureel erfgoed én crimineel probleem: over de subcultuur van woonwagenbewoners

Tijdschrift Justitiële verkenningen, Aflevering 2 2017
Trefwoorden traveler communities, Subculture, Noord-Brabant, Criminality, multi-agency approach
Auteurs Drs. R. Witte en Dr. H. Moors
SamenvattingAuteursinformatie

    Within the Province of Noord-Brabant, the ‘traveler community’ possesses a specific position, coloring the developments in crime throughout the region and being a main focus for major concern among policymakers and professionals. The authors reflect on the historical development of the ‘traveler community’ and their perceived subculture as well as on state response to these developments. Along this, the attempts of social work to contribute to social climbing of ‘travelers’ outside criminality in the 1980s and 1990s are portrayed. The contribution rounds up with some reflections on the present call for a ‘multi-agency approach’ towards organized and undermining crime in which again, and increasingly so, the importance of the so-called ‘soft side of crime prevention and repression’ is underlined.


Drs. R. Witte
Drs. Rob Witte is senior adviseur en onderzoeker bij EMMA, Experts in Media en Maatschappij, in Den Haag.

Dr. H. Moors
Dr. Hans Moors is partner bij EMMA, Experts in Media en Maatschappij, in Den Haag. www.emma.nl.
Artikel

Veroordeeld tot (g)een baan

Hoe delict- en persoonskenmerken arbeidsmarktkansen beïnvloeden

Tijdschrift Tijdschrift voor Criminologie, Aflevering 1-2 2017
Trefwoorden employment experiment, employment chances, labour market, conviction, ethnicity
Auteurs Dr. Chantal van den Berg, Dr. Lieselotte Blommaert, Prof. dr. mr. Catrien Bijleveld e.a.
SamenvattingAuteursinformatie

    Previous research showed that job applicants with a criminal record have lower chances of obtaining employment compared to job applicants with no criminal record. At the same time empirical studies showed that having a job is especially beneficial for ex-delinquents, as employment was found to lower recidivism. The current study uses an experimental design to look into the influence of a criminal record on employment chances. For this purpose, 520 resumes and motivation letters were sent in response to vacancies published on the internet. All were identical except for the stated offence type (no offence, violent offence, property offence, or sexual offence), duration between conviction and application, business sector and ethnicity of the applicant. Results show no effect for type of offence or no offence on employment chances. However, a strong effect is found for ethnicity. Ethnic minorities with no conviction were even found to have lower chances of receiving a positive reaction compared to applicants with a Dutch name and a conviction for a violent offence.


Dr. Chantal van den Berg
Dr. C.J.W. van den Berg is onderzoeker bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving (NSCR).

Dr. Lieselotte Blommaert
Dr. E.C.C.A. Blommaert is postdoctoraal onderzoeker aan de Radboud Universiteit Nijmegen.

Prof. dr. mr. Catrien Bijleveld
Prof. dr. mr. C.C.J.H. Bijleveld is directeur van het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving (NSCR) en hoogleraar Methoden en Technieken aan de Vrije Universiteit Amsterdam.

Prof. dr. Stijn Ruiter
Prof. dr. S. Ruiter is senior onderzoeker bij het Nederlands Studiecentrum Criminaliteit en Rechtshandhaving (NSCR) en bijzonder hoogleraar Sociale en ruimtelijke aspecten van deviant gedrag aan de Universiteit Utrecht.
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