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Article

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

Journal Erasmus Law Review, Issue 1 2017
Keywords flawed legislation, tax privileges, tax planning, corporate social responsibility, tax professionals
Authors Hans Gribnau
AbstractAuthor's information

    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.
Editorial

The European Union’s New “Better Regulation” Agenda: Between Procedures and Politics

Introduction to the Special Issue

Journal European Journal of Law Reform, Issue 1-2 2017
Authors Mariolina Eliantonio and Aneta Spendzharova
Author's information

Mariolina Eliantonio
Mariolina Eliantonio is Associate Professor of European Administrative Law at Maastricht University.

Aneta Spendzharova
Aneta Spendzharova is Assistant Professor of Political Science at Maastricht University.
Article

Regulatory Review of European Commission Impact Assessments

What Kind for Which Better Regulation Scenario?

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords impact assessment, Better Regulation, non-judicial review, regulatory scrutiny, European Union
Authors Anne C.M. Meuwese
AbstractAuthor's information

    The article maps the various ways in which review of Commission impact assessments takes place by the Regulatory Scrutiny Board, the European Ombudsman, the European Court of Auditors, and the Court of Justice of the European Union, among others, and assesses the effect these review activities have on the framework and functioning of this primary Better Regulation tool.


Anne C.M. Meuwese
Tilburg Law School, The Netherlands, Professor of European and Comparative Public Law.
Article

Alternative Forms of Regulation: Are They Really ‘Better’ Regulation?

A Case Study of the European Standardization Process

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords Better Regulation, co-regulation, standardization, judicial review
Authors Mariolina Eliantonio
AbstractAuthor's information

    One of the commitments of the Better Regulation Package is to consider ‘both regulatory and well-designed non-regulatory means’. Such mechanisms include co-regulation, i.e. administrative processes which involve the participation of private parties, such as the social partners or the standardization bodies, as (co-)decision makers. While the involvement of private parties in European Union (EU) administrative governance has the clear advantage of delivering policies which are based on the expertise of the regulatees themselves, private-party rule-making raises significant concerns in terms of its legitimacy. This article aims to discuss the gaps of judicial protection which exist in co-regulation mechanisms, by taking the case study of the standardization process. After an introduction to the issue of co-regulation and the rationale for the involvement of private parties in EU administrative governance, the standardization process will be examined and the mechanisms of judicial supervision will be reviewed in order to establish the possible gaps of judicial protection.


Mariolina Eliantonio
Dr. M. Eliantonio is an associate professor of European Administrative Law at the Law Faculty of Maastricht University, The Netherlands.
Article

Private Regulation in EU Better Regulation

Past Performance and Future Promises

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords Better Regulation, private regulation, self-regulation, co-regulation, impact assessment
Authors Paul Verbruggen
AbstractAuthor's information

    The promotion of private regulation is frequently part of better regulation programmes. Also the Better Regulation programme of the European Union (EU) initiated in 2002 advocated forms of private regulation as important means to improve EU law-making activities. However, for various reasons the ambition to encourage private regulation as a genuine governance response to policy issues has remained a paper reality. This contribution asks whether and to what extent the 2015 EU Agenda on Better Regulation provides renewed guidance on how private regulation might be integrated in EU law-making processes. To that end, it builds on previous (empirical) research conducted on European private regulation and reviews the principal policy documents constituting the new EU agenda on better regulation. It is argued that while the new agenda addresses a number of the shortcomings of the old programme concerning the conceptualization and practice of private regulation in the EU, it still falls short of providing principled guidance on how private regulation can be combined and integrated in EU law-making.


Paul Verbruggen
Tilburg University, The Netherlands, Assistant Professor of Global and Comparative Private Law. I thank the participants to the seminar, the editors of this special issue, and Thomas van Golen for their helpful comments and suggestions. All errors are mine.
Article

New Space Activities and Legislation

A General Overview with a Specific Reference to the Ongoing Debate in Italy

Journal International Institute of Space Law, Issue 2 2017
Authors Marina Gagliardi, Nicoletta Bini, Cristina Marabottini e.a.
Author's information

Marina Gagliardi
Marina Gagliardi, Legal Affairs Unit, Italian Space Agency, Rome, Italy.

Nicoletta Bini
Nicoletta Bini, Legal Affairs Unit, Italian Space Agency, Rome, Italy.

Cristina Marabottini
Cristina Marabottini, Legal Affairs Unit, Italian Space Agency, Rome, Italy.

Gianfranco Gabriele Nucera
Gianfranco Gabriele Nucera, Department of Political Sciences, Sapienza University of Rome.
Article

The Hague Space Resources Governance Working Group

Second Progress Report and the Way Forward

Journal International Institute of Space Law, Issue 2 2017
Authors Tanja Masson-Zwaan, René Lefeber, Giuseppe Reibaldi e.a.
Author's information

Tanja Masson-Zwaan
Tanja Masson-Zwaan (corresponding author), International Institute of Air & Space Law, Leiden University, The Netherlands, t.l.masson@law.leidenuniv.nl.

René Lefeber
René Lefeber, Netherlands Ministry of Foreign Affairs, The Netherlands, rene.lefeber@minbuza.nl.

Giuseppe Reibaldi
Giuseppe Reibaldi, Special Space Policy Advisor, The Netherlands, giuseppe.reibaldi@gmail.com.

Dimitra Stefoudi
Dimitra Stefoudi, International Institute of Air & Space Law, Leiden University, The Netherlands, d.stefoudi@law.leidenuniv.nl.
Article

Legal Loophole or Just a Matter of Interpretation?

On the Outer Space Treaty’s Methodology Test with the Diversification of Space Activities

Journal International Institute of Space Law, Issue 1 2017
Authors Merve Erdem
Author's information

Merve Erdem
Department of International Law, Ankara University Faculty of Law, Cemal Gürsel Caddesi No: 58, 06590, Cebeci, Ankara, Turkey, erdemm@ankara.edu.tr
Article

Asymmetry as an Instrument of Differentiated Integration

The Case of the European Union

Journal European Journal of Law Reform, Issue 2 2016
Keywords asymmetry, comparative and EU law, differentiated integration, crisis, economic governance
Authors Giuseppe Martinico
AbstractAuthor's information

    This article offers a reflection on asymmetry as an instrument of differentiated integration in the current phase of the EU integration process. As for the structure, this work is divided into four parts: First, I shall clarify what I mean by asymmetry as an instrument of integration relying on comparative law. This comparative exercise is particularly useful because it allows us to acknowledge the strong integrative function performed by asymmetry in contexts different from but comparable to the EU system. Second, I shall look at EU law and recall the main features of asymmetry in this particular legal system. In the third part of the article I shall look at the implications of the financial crisis, which has increased the resort to asymmetric instruments. In the last part I shall deal with some recent proposals concerning the differentiated representation of the Eurozone. The idea of differentiated integration and that of asymmetry have been extended and adapted to many different processes by scholars over the years, but to avoid misunderstandings I would like to make clear that in this work I shall analyse those forms of asymmetries that are allowed and carried out only when respect for an untouchable core of integration is guaranteed. This is crucial to conceive asymmetry as an instrument of integration.


Giuseppe Martinico
Associate Professor of Comparative Public Law, Scuola Sant’Anna, Pisa; Research Fellow, Centre for Studies on Federalism, Turin; Honorary Professor at the European law research centre, University of Henan, Kaifeng, China. Article Completed on 23 February 2016. This article is part of the project "Gobernanza económica europea y transformación constitucional”, (MINECO, DER2014-57116P).
Article

Access_open Raising Barriers to ‘Outlaw Motorcycle Gang-Related Events’

Underlining the Difference between Pre-Emption and Prevention

Journal Erasmus Law Review, Issue 3 2016
Keywords Prevention, pre-crime, pre-emption, risk, outlaw motorcycle gangs
Authors Teun van Ruitenburg
AbstractAuthor's information

    Fighting outlaw motorcycle gangs is currently one of the top priorities of many governments around the world. This is due to the notion that outlaw motorcycle gangs do not consist solely of motorcycle enthusiasts. Numerous cases reveal that these clubs, or at least their members, are involved in (organised) crime. In order to tackle these clubs, the former Dutch Minister of Security and Justice announced a whole-of-government strategy towards outlaw motorcycle gangs in 2012. As part of this effort, authorities such as the Dutch National Police, the Public Prosecution Service, the Dutch Tax Authority and local governments aim to cooperate in order to disrupt and restrict outlaw motorcycle gangs by means of Criminal, Administrative and Civil Law. Part of this strategy is to hinder club-related events. This article discusses the latter strategy in light of the distinction between prevention and pre-emption. As the latter two concepts are often used interchangeably, this article attempts to use a more strict division between prevention and pre-emption. Thereby, it becomes apparent that outlaw motorcycle gangs are to some extent governed through uncertainty. The author suggests that maintaining the ‘prevention–pre-emption distinction’ can offer an interesting and valuable point of departure for analysing today’s crime policies.


Teun van Ruitenburg
Teun van Ruitenburg, MSc., is PhD Candidate at the Criminology Department of the Erasmus University Rotterdam.
Article

ChAFTA, Trade, and Food Safety

When the Rubber Hits the Road

Journal European Journal of Law Reform, Issue 4 2016
Keywords food safety laws in China and implementation issues, China-Australia Free Trade Agreement (ChAFTA), agricultural trade, corporate social responsibility, collaborative governance
Authors Ying Chen
AbstractAuthor's information

    Over the past decade, food safety has evolved into a compelling issue in China. The Chinese government has been committed to strengthening the regulatory framework. A series of laws and regulations ensuring the quality and safety of food in the interests of public health have been promulgated. However, a fairly comprehensive set of laws, along with harsh punishments, does not substantially deter food safety violations. Rather, foodborne illnesses continue to occur on a daily basis. How to improve food safety has become China’s national priority; it is also the main focus of this research. This article determines that one of the main obstacles to food safety is poor implementation of laws. It identifies the external and internal impediments to food safety governance in China. It further proposes an evolving series of potential solutions. Externally, weak enforcement undermines the credibility of the food safety laws. Internally, food manufacturers and distributors in China lack the sense of corporate social responsibility (CSR). To effectively reduce or even remove the external impediment, it is imperative to improve the overall governance in various sectors. As for the internal impediment, incorporating CSR principles into business operations is vital for food safety governance. In fact, the enforcement of many regional trade agreements, in particular, the enforcement of China–Australia FTA (ChAFTA) will largely increase market share of Australian food products in China. Undoubtedly, Chinese food businesses will face unprecedented competition. The pressure to gain competitive advantages in food markets yields an enormous change in motivation for Chinese food businesses. Chinese food companies will ultimately be forced to ‘voluntarily’ integrate CSR principles into their business operations. A significant change in the food sector is expected to be seen within the next decade. The article concludes that better practice in food safety governance in China requires two essential elements: a comprehensive regulatory and cooperative framework with essential rules and institutions, and an effective implementation mechanism involving both the public and private sectors.


Ying Chen
Dr. Ying Chen, Lecturer in Law, University of New England School of Law, Armidale, NSW2351, Australia. Email: ychen56@une.edu.au.
Article

The Fight against Corruption in Sierra Leone

Challenges and Opportunities in the Jurisprudence

Journal African Journal of International Criminal Justice, Issue 1-2 2016
Keywords Accountability, corruption, judicial approach, jurisprudence, reforms
Authors Michael Imran Kanu
AbstractAuthor's information

    The fight against corruption in Sierra Leone gained momentum, at least in terms of policy direction, following the enactment of the Anti-Corruption Act 2000 and the Amendment Act in 2008. It is considered to be one of the most robust anti-graft laws in the world and its promulgation is in recognition of the international and national resolve to fight the menace, owing to its devastating effects, especially in the Least Developed Countries (LCDs) of the world. The Anti-Corruption Act of 2000, though viewed as a tremendous move towards curtailing corruption, was riddled with shortcomings. Practitioners viewed the Act as limited in the number of proscribed offences created, coupled with the lack of independence signified by the absence of prosecutorial powers. With the enactment of the Amendment Act in 2008, it is crucial to examine the opportunities it has created to eradicate corruption. Critical also to the national and global resolve is the consideration of challenges that may have sprouted. This paper will examine some of the opportunities and challenges in the jurisprudence in the fight against corruption in Sierra Leone, with the aim of providing an avenue for reflection as well as a prompter for legislative reforms or change in judicial approach.


Michael Imran Kanu
Department of Legal Studies, Central European University. Email: Kanu_Michael@phd.ceu.edu.
Article

In Fairness to Future Generations

Building Effective Public Participation

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2016
Authors Sándor Fülöp
Author's information

Sándor Fülöp
Senior research fellow, National University of Public Service.

Attila Pánovics
Senior lecturer, University of Pécs Faculty of Law, Pécs.

András Kásler
Legal counsel, Central Bank of Hungary, Budapest.
Article

The Hungarian Cold Food Voucher Case

A Somewhat Rigorous Approach of the Court on the Interpretation of Free Movement Provisions

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2016
Authors Réka Somssich
Author's information

Réka Somssich
PhD, dr. habil. Associate Professsor, ELTE University, Faculty of Law.
Article

National Interests in the Common Market

SZÉP Card and Erzsébet Voucher before the European Court of Justice

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2016
Authors Ernő Várnay
Author's information

Ernő Várnay
Professor, University of Debrecen Faculty of Law Department of European and Public International Law, Debrecen.
Article

Pondering over “Participation” as an Ethics of Conflict Resolution Practice

Leaning towards the “Soft Side of Revolution”

Journal International Journal of Conflict Engagement and Resolution, Issue 2 2016
Keywords participation, structural violence, narrative compression, master-counter narratives
Authors Sara Cobb and Alison Castel
AbstractAuthor's information

    “Participation” has been defined as the engagement of local populations in the design and implementation of peace-building processes in post-conflict settings and it has been presumed to be critically important to sustainable conflict intervention. In this article, we explore this concept, so central to the field of conflict resolution, focusing on a set of problematic assumptions about power and social change that undergird it. As a remedy to these issues, we offer a narrative as a lens on the politics of participation. This lens thickens our description of our own participation as interveners, a reflexive move that is notably missing in most efforts to redress the dark side of “participation” – that it has often been used as a means to upend structural violence, only to contribute to its reproduction. Drawing on the work of Ginwright, specifically his work with black youth in Oakland, CA, we explore participation as a process involving the critical examination of master/counternarratives. By offering a narrative lens on participation, we hope to illuminate a framework for the ethics of conflict resolution practice that enables practitioners to ethically navigate the politics of “participation.”


Sara Cobb
Dr. Sara Cobb is the Drucie French Cumbie Chair at the School for Conflict Analysis and Resolution (S-CAR) at George Mason University. She is also the Director of the Center for the Study of Narrative and Conflict Resolution at S-CAR that provides a hub for scholarship on narrative approaches to conflict analysis and resolution. Dr. Cobb is widely published and a leader in narrative approaches to conflict resolution.

Alison Castel
Dr. Alison Castel is faculty at the University of Colorado, Boulder where she teaches the core curriculum in Peace and Conflict Studies for the International Affairs program and is the Associate Director of the CU in DC internship program. She holds a Ph.D from the School for Conflict Analysis and Resolution (S-CAR) at George Mason University, and is an affiliate of the Center for Narrative and Conflict Resolution at S-CAR.
Article

The Truth of Fiction: Literature as a Source of Insight into Social Conflict and Its Resolution

Journal International Journal of Conflict Engagement and Resolution, Issue 2 2016
Keywords literary approaches to conflict resolution, narrative theory, mass movements, social transformation, social injustice
Authors Angelica R. Martinez and Richard E. Rubenstein
AbstractAuthor's information

    The study of literature, although relatively new to the field of peace and conflict studies, has proven to be a valuable way to develop our understanding of violent social conflicts and the possible methods of resolving or transforming them. Literary texts present students of human conflict and conflict resolution with an appreciation of the power of “thick” descriptions of the human experience and the problems with “thin” modes of expression. Narrative and literary works reveal the indelible marks that violence and conflict inscribe on those left in their wake. Examining conflict through literature also grants students access to the ethical and moral dilemmas that people face as they navigate complex and oppressive social systems. A graduate-level course in “Conflict and Literature” taught for the past ten years at George Mason University provides evidence of these uses and suggests the possibility of further pedagogical developments.


Angelica R. Martinez
Angelica R. Martinez is a PhD candidate at George Mason University and the Branch Chief of Policy and Assessment for NATO’s Allied Land Command in Izmir, Turkey. She taught in the Department of Social Sciences at the U.S. Military Academy (West Point).

Richard E. Rubenstein
Richard E. Rubenstein is University Professor of Conflict Resolution and Public Affairs at George Mason University’s School for Conflict Analysis and Resolution. His most recent book is Resolving Structural Conflicts: How Violent Systems Can Be Transformed (2017).
Article

The European Space Agency as a European Institution and a Space Law Maker

Journal European Journal of Law Reform, Issue 1 2016
Keywords European institution, access to space, innovation and development, space law, international cooperation
Authors Marco Ferrazzani
AbstractAuthor's information

    The European Space Agency was set-up over 40 years ago and has delivered on expectations from the scientific community’s quest for more knowledge, from the politicians wishing for more Europe and from the business community developing industrial and operational capabilities. All has been made possible thanks to hard-working scientists and space engineers who created and progressively refined a magic formula of balanced interests and respectful co-operation. The diplomats and lawyers well understood the challenges and so defined long-term policy objectives and a stable legal framework necessary to meet them, therefore providing institutional skills and appropriate financing tools which proved successful, and still today make this particular aspect of Europe. The ESA Convention, along with the activities and programmes based in its framework continue to serve as a living example of how to make Europe with a cooperative formula of a common Agency and law maker, giving access to space for all European citizens.


Marco Ferrazzani
ESA Legal Counsel, European Space Agency, 10 rue Mario Nikis, 75015 Paris. Email: marco.ferrazzani@esa.int.
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