Zoekresultaat: 19 artikelen

Jaar 2017 x

Access_open Legal Legitimacy of Tax Recommendations Delivered by the IMF in the Context of ‘Article IV Consultations’

Tijdschrift Erasmus Law Review, Aflevering 2 2017
Trefwoorden legitimacy, International Monetary Fund (IMF), Article IV Consultations, tax recommendations, global tax governance
Auteurs Sophia Murillo López

    This contribution examines the legal legitimacy of ‘Article IV Consultations’ performed by the IMF as part of its responsibility for surveillance under Article IV of its Articles of Agreement. The analysis focuses on tax recommendations given by the Fund to its member countries in the context of Consultations. This paper determines that these tax recommendations derive from a broad interpretation of the powers and obligations that have been agreed to in the Fund’s Articles of Agreement. Such an interpretation leads to a legitimacy deficit, as member countries of the Fund have not given their state consent to receive recommendations as to which should be the tax policies it should adopt.

Sophia Murillo López
Sophia Murillo López, LL.M, is an external PhD candidate at the Erasmus University Rotterdam and a member of the ‘Fiscal Autonomy and its Boundaries’ research programme.

Arnaud de Graaf
Professor of International Policy and Fiscal Autonomy. The author is on the staff of the Erasmus School of Law (Erasmus University Rotterdam) and the Netherlands Ministry of Finance. His contribution, as guest editor, to this special issue of Erasmus Law Review was undertaken as part of the ESL research program on ‘Fiscal autonomy and its boundaries’.

Access_open The Questionable Legitimacy of the OECD/G20 BEPS Project

Tijdschrift Erasmus Law Review, Aflevering 2 2017
Trefwoorden base erosion and profit shifting, OECD, G20, legitimacy, international tax reform
Auteurs Sissie Fung

    The global financial crisis of 2008 and the following public uproar over offshore tax evasion and corporate aggressive tax planning scandals gave rise to unprecedented international cooperation on tax information exchange and coordination on corporate tax reforms. At the behest of the G20, the OECD developed a comprehensive package of ‘consensus-based’ policy reform measures aimed to curb base erosion and profit shifting (BEPS) by multinationals and to restore fairness and coherence to the international tax system. The legitimacy of the OECD/G20 BEPS Project, however, has been widely challenged. This paper explores the validity of the legitimacy concerns raised by the various stakeholders regarding the OECD/G20 BEPS Project.

Sissie Fung
Ph.D. Candidate at the Erasmus University Rotterdam and independent tax policy consultant to international organisations, including the Asian Development Bank.

Access_open Legality of the World Bank’s Informal Decisions to Expand into the Tax Field, and Implications of These Decisions for Its Legitimacy

Tijdschrift Erasmus Law Review, Aflevering 2 2017
Trefwoorden World Bank, legality, legitimacy, global tax governance, tax policy and tax administration reforms
Auteurs Uyanga Berkel-Dorlig

    The emergence of global tax governance was triggered by common tax problems, which are now still being faced by international society of nation-states. In the creation of this framework, international institutions have been playing a major role. One of these institutions is the World Bank (Bank). However, those who write about the virtues and vices of the main creators of the framework usually disregard the Bank. This article, therefore, argues that this disregard is not justified because the Bank has also been playing a prominent role. Since two informal decisions taken in the past have contributed to this position of the Bank, the article gives in addition to it answers to the following two related questions: whether these informal decisions of the Bank were legal and if so, what implications, if any, they have for the Bank’s legitimacy.

Uyanga Berkel-Dorlig
Ph.D. candidate in the Department of Tax Law, Erasmus School of Law, Erasmus University Rotterdam, The Netherlands.

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

    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.

Een eerste balans van het Europees burgerinitiatief, in het licht van de Anagnostakis-uitspraak en het EBI-herzieningsvoorstel

Tijdschrift Nederlands tijdschrift voor Europees recht, Aflevering 9-10 2017
Trefwoorden Europees burgerinitiatief, participerende democratie, aanvraag tot registratie, motiveringsplicht
Auteurs Prof. mr. L.A.J. Senden en Mr. dr. S. Nicolosi

    In Verordening (EU) nr. 211/2011 zijn nadere voorwaarden vastgelegd voor het indienen van een Europees burgerinitiatief (EBI). In de ruim vijf jaar dat deze Verordening nu van kracht is, sinds 1 april 2012, zijn belangrijke knelpunten zichtbaar geworden. In deze bijdrage beogen we een eerste balans op te maken van de inrichting en de werking van het EBI, door een analyse van de recente uitspraak van het Hof van Justitie in de Anagnostakis zaak over de rechtmatigheid van een afwijzend besluit van de Commissie tot registratie van een EBI en het recente voorstel van de Commissie tot wijziging van de Verordening om de werking van het EBI te verbeteren..

    • HvJ 12 september 2017, zaak C-589/15 P, Alexios Anagnostakis/Europese Commissie, ECLI:EU:C:2017:663;

    • Verordening (EU) nr. 211/2011 van het Europees Parlement en de Raad van 16 februari 2011 over het burgerinitiatief, PbEU 2011, L 65/1 (EBI-Verordening);

    • Voorstel voor een verordening van het Europees Parlement en de Raad betreffende het Europees burgerinitiatief COM(2017)482 def.

Prof. mr. L.A.J. Senden
Prof. mr. L.A.J. (Linda) Senden is hoogleraar Europees recht aan de Universiteit Utrecht en verbonden aan het RENFORCE onderzoekscentrum.

Mr. dr. S. Nicolosi
Dr. S. (Salvo) Nicolosi, is universitair docent Europees recht aan de Universiteit Utrecht en verbonden aan het RENFORCE onderzoekscentrum.

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’.

Keuze voor een sanctiestelsel: bestuurlijke boete of bestuurlijke strafbeschikking?

Tijdschrift RegelMaat, Aflevering 5 2017
Trefwoorden bestuurlijke boete, bestuurlijke strafbeschikking, rechtseenheid, doelmatigheid
Auteurs Prof. mr. H.E. Bröring

    Sinds de invoering van de bestuurlijke strafbeschikking zijn bepaalde voordelen van de bestuurlijke boete komen te vervallen. In deze bijdrage staat de vraag centraal wat anno 2017 de voordelen van de bestuurlijke boete zijn. Betoogd wordt dat bestuurlijkeboeterecht in materieel opzicht strafrecht is en in procedureel opzicht bestuursrecht, en dat de keuze voor de bestuurlijke boete daarom vooral op procedurele argumenten moet stoelen. Het belangrijkste procedurele argument ten gunste van de bestuurlijke boete is het vermijden van extra procedures. Het argument dat de bestuurlijke boete qua rechtsbescherming zou onderdoen voor de bestuurlijke strafbeschikking wordt van de hand gewezen.

Prof. mr. H.E. Bröring
Prof. mr. H.E. (Herman) Bröring is als hoogleraar Integrale Rechtsbeoefening verbonden aan de vakgroep Staatsrecht, Bestuursrecht en Bestuurskunde van de Rijksuniversiteit Groningen. Zijn onderzoeksdomeinen zijn soft law, rechtshandhaving, vertrouwen in de overheid, en het publiekrecht van de Caribische landen en gebieden van het Koninkrijk.

Europerikelen: consequenties van uittreding uit de euro voor in euro’s luidende verbintenissen

Tijdschrift Maandblad voor Vermogensrecht, Aflevering 10 2017
Trefwoorden euro, redenominatie, valutarisico, conversie, rekeneenheid
Auteurs Prof. mr. W.A.K. Rank

    Onderzocht wordt of een Nederlandse leninggever een valutarisico loopt als hij uitzettingen heeft in euro’s in een ander Euroland en dat Euroland op enig moment de Eurozone verlaat en een nieuwe valuta invoert ter vervanging van de euro. Bepalend is daarbij welke valuta uiteindelijk als de contractvaluta moet worden aangemerkt.

Prof. mr. W.A.K. Rank
Prof. mr. W.A.K. Rank is hoogleraar Financieel Recht aan de Universiteit Leiden en advocaat te Amsterdam.

    The article discusses the contribution of comparative law to the study of federalism and decentralisation. In doing so, it stresses the relevance of the notion of federalising process, as elaborated by Carl J. Friedrich.

Giacomo Delledonne
Postdoctoral fellow in Constitutional Law, Scuola superiore Sant’Anna, Pisa, Italy. Email: giacomo. delledonne@gmail.com. Huge thanks go to Sofia Ranchordás and Irene Broekhuijse. I would also like to thank Paolo Carrozza, Paolo Addis, Ilaria Rivera and the anonymous reviewers for their precious suggestions and comments.

Eerste uitspraak over de rolverdeling tussen de Europese Centrale Bank en nationale toezichthouders binnen het Single Supervisory Mechanism

Tijdschrift Nederlands tijdschrift voor Europees recht, Aflevering 7 2017
Trefwoorden SSM-bankentoezicht, prudentieel toezicht, Europese Centrale Bank, nationale toezichthouders, Administrative Board of Review (ABoR)
Auteurs Mr. A.W.M. van Toor

    Het eerste arrest over de rolverdeling tussen de Europese Centrale Bank (ECB) en de nationale toezichthouders binnen het Single Supervisory Mechanism (SSM) is van principiële aard. Het Gerecht oordeelt dat het SSM-bankentoezicht een exclusieve bevoegdheid van de ECB is en dat de nationale toezichthouders deze taak ten aanzien van niet-significante banken decentraal uitoefenen. Hoewel dit oordeel voor de hand lag, doet het vragen rijzen over de uitoefening van nationale bevoegdheden door de ECB en over de ministeriële verantwoordelijkheid voor het SSM-toezicht van de nationale toezichthouder. Verder verduidelijkt het arrest de betekenis van de adviezen van de Administrative Board of Review (ABoR) voor de motivering van ECB-toezichtbesluiten.
    Gerecht 16 mei 2017, zaak T-122/15, Landeskreditbank Baden-Württemberg/ECB (L-Bank), ECLI:EU:T:2017:337

Mr. A.W.M. van Toor
Mr. A.W.M. (Anne) van Toor is jurist bij De Nederlandsche Bank N.V. Zij schrijft dit artikel op persoonlijke titel.

Access_open Criminal law sanctions and the Return Directive: the position of illegally staying third-country nationals in the European Union

Tijdschrift Crimmigratie & Recht, Aflevering 1 2017
Trefwoorden Crimmigration, Return Directive, Entry ban, Sanctions, Criminal law
Auteurs Aniel Pahladsingh LL.M. en Jim Waasdorp LL.M.

    At EU level, the use of substantive criminal law as a response to illegal migration is materialised by both the EU legislator and the Member States individually. EU involvement in criminalizing illegal migration takes place in a twofold manner: directly, through harmonization of national legislations, and indirectly, through the case law of the Court of Justice of the European Union (CJEU). An example of the latter is the case law of the CJEU regarding criminal law sanctions for breaching an entry ban. In this article, we will analyse judgments of the CJEU in the light of crimmigration law and make a distinction between the Member States’ power to classify a breach of an entry ban as an offence and to lay down criminal law sanctions in national legislation, and their power to impose such sanctions.

Aniel Pahladsingh LL.M.
Mr. A. Pahladsingh is jurist bij de Raad van State en rechter-plaatsvervanger bij de Rechtbank Rotterdam. Hij is tevens lid van de redactie van Crimmigratie & Recht.

Jim Waasdorp LL.M.
Mr. J.R.K.A.M. Waasdorp LL.M. works as a lawyer at the Administrative Jurisdiction Division of the Dutch Council of State (as of the 1st of June 2017, Jim is seconded to the Directorate General of Library, Research and Documentation of the Court of Justice of the European Union) and is a researcher at the University of Utrecht.

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

    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.

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

    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.

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

    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.

Access_open Corporate Taxation and BEPS: A Fair Slice for Developing Countries?

Tijdschrift Erasmus Law Review, Aflevering 1 2017
Trefwoorden Fairness, international tax, legitimacy, BEPS, developing countries
Auteurs Irene Burgers en Irma Mosquera

    The aim of this article is to examine the differences in perception of ‘fairness’ between developing and developed countries, which influence developing countries’ willingness to embrace the Base Erosion and Profit Shifting (BEPS) proposals and to recommend as to how to overcome these differences. The article provides an introduction to the background of the OECD’s BEPS initiatives (Action Plan, Low Income Countries Report, Multilateral Framework, Inclusive Framework) and the concerns of developing countries about their ability to implement BEPS (Section 1); a non-exhaustive overview of the shortcomings of the BEPS Project and its Action Plan in respect of developing countries (Section 2); arguments on why developing countries might perceive fairness in relation to corporate income taxes differently from developed countries (Section 3); and recommendations for international organisations, governments and academic researchers on where fairness in respect of developing countries should be more properly addressed (Section 4).

Irene Burgers
Irene Burgers is Professor of International and European Tax Law, Faculty of Law, and Professor of Economics of Taxation, Faculty of Business and Economics, University of Groningen.

Irma Mosquera
Irma Mosquera, Ph.D. is Senior Research Associate at the International Bureau of Fiscal Documentation IBFD and Tax Adviser Hamelink & Van den Tooren.

De jurisdictie van het Hof van Justitie op het terrein van het gemeenschappelijk buitenlands en veiligheidsbeleid

Tijdschrift Nederlands tijdschrift voor Europees recht, Aflevering 6 2017
Trefwoorden Hof van Justitie, Gemeenschappelijk Buitenlands en Veiligheidsbeleid, Politieke en niet-Politieke Besluiten, Beperkende Maatregelen, Prejudiciële Procedure
Auteurs Mr. A.P. van der Mei

    In de zaken H en Rosneft werd het Hof van Justitie in de gelegenheid gesteld de eigen rechtsmacht op het terrein van het gemeenschappelijk buitenlands en veiligheidsbeleid (GBVB) te verduidelijken. Meer specifiek, het Hof van Justitie werd gevraagd vast te stellen (1) of het bepaalde ‘niet-politieke’ GBVB-besluiten ongeldig kan verklaren (art. 263 VWEU) en (2) of het zich ook in prejudiciële procedures (art. 267 VWEU) kan uitspreken over de geldigheid van GBVB-besluiten die strekken tot het opleggen van sancties aan natuurlijke of rechtspersonen. De arresten maken duidelijk dat de rechtsmacht van het Hof van Justitie ruimer is dan de tekst van de relevante Verdragsbepalingen suggereert.
    HvJ 19 juli 2016, zaak C-455/14 P, H/Raad van de Europese Unie, Europese Commissie en Politiemissie van de Europese Unie (EUPM) in Bosnië-Herzegovina, ECLI:EU:C:2016:569 en HvJ 28 maart 2017, zaak C-72/15, PJSC Rosneft Oil Company, voorheen Rosneft Oil Company OJSC/Her Majesty’s Treasury, Secretary of State for Business, Innovation and Skills, The Financial Conduct Authority, ECLI:EU:C:2017:236

Mr. A.P. van der Mei
Mr. A.P. (Anne Pieter) van der Mei is als universitair hoofddocent verbonden aan het Maastricht Center for European law (MCEL), Universiteit Maastricht.

Bitcoinminers, bitcoincashers, bitcoinmixers en het strafrecht

Tijdschrift Tijdschrift voor Bijzonder Strafrecht & Handhaving, Aflevering 1 2017
Trefwoorden Bitcoin, Witwassen, Blockchain, Bitcoinmixer, Bitcoincasher
Auteurs Mr. R.J. de Jong

    De techniek achter bitcoin maakt het mogelijk om anoniem deel te nemen aan het betalingsverkeer. Daarmee is ook het risico op witwassen toegenomen. De laatste jaren is het OM steeds actiever geworden in het opsporen en vervolgen van strafbare feiten die met behulp van bitcoins zijn gepleegd. De bitcoin lijkt steeds meer in het vizier van diverse opsporingsinstanties te zitten. Na de aanpak van kwaadwillende bitcoincashers en bitcoinminers richten het AMLC, de FIOD en het OM zich nu op bitcoinmixers. In deze bijdrage wordt een overzicht geschetst van de werking, de fiscale en juridische kwalificatie en de bestrijding van crimineel gebruik van bitcoins, bitcoinminers, bitcoincashers en bitcoinmixers.

Mr. R.J. de Jong
Mr. R.J. de Jong is advocaat en is werkzaam bij Hertoghs advocaten.

Access_open Belgium and Democratic Constitution-Making: Prospects for the Future?

Tijdschrift Netherlands Journal of Legal Philosophy, Aflevering 1 2017
Trefwoorden constitutional change, democracy, participation, Belgium
Auteurs Ronald Van Crombrugge

    How constitutions are changed – and more importantly: how they should be changed – is the subject of ongoing debate. There seems to be a growing consensus, however, that in order for a constitution to be considered legitimate it is required that it was created through a democratic process. This growing consensus stands in sharp contrast with the Belgian experience of constitutional change as an essentially elite-led process that takes place behind closed doors. This article seeks to explore the possibilities for more democratic forms of constitutional change in Belgium. It does so by evaluating and comparing two examples of democratic constitution-making, namely the constitution-making processes In South Africa (1996) and Iceland (2012). On the basis of these two examples, several concrete suggestions will be made, which are not only relevant for the Belgian case but can be applied more broadly to other countries as well.

Ronald Van Crombrugge
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