This paper offers a structural tool for examining various parental liability approaches for the externalities of its subsidiaries, meaning in the context of this paper, the negative environmental impact of their operations. In order to conclude that the parent is liable for externalities of subsidiaries, one must be able to bypass the corporate privileges of separate legal personality and limited liability, either within traditional company law or within alternative approaches offered by notably tort and environmental law. The overall acceptance of companies within groups as single entities, instead of recognition of their factual, often closely interlinked economic relationship, is a well-known barrier within traditional company law. The situation is exacerbated by the general lack of an extraterritorial liability approach and of enforcement of the rare occurrences of such liability within the traditional company law context. This paper explores various liability approaches found in jurisdictions worldwide mainly based on mapping papers from the international Sustainable Companies Project. The author introduces a matrix in order to systemize the different approaches, distinguishing between three levels: domestic and extraterritorial, statutory and judicial and indirect and direct liability. A proper distinction between the different liability approaches can be valuable in order to identify the main barriers to group liability in regulation and in jurisprudence. |
Search result: 267 articles
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Journal | The Dovenschmidt Quarterly, Issue 3 2014 |
Authors | Tineke Lambooy and Jelena Stamenkova van Rumpt |
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Journal | The Dovenschmidt Quarterly, Issue 3 2014 |
Keywords | company law, group liability, comparative approach, liability matrix, statutory/judicial approaches |
Authors | Linn Anker-Sørensen |
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Journal | The Dovenschmidt Quarterly, Issue 2 2014 |
Keywords | Private International Law, Commercial and Insolvency Law, EU Law reforms |
Authors | S.F.G. Rammeloo |
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Business contractors increasingly find themselves involved in a private or commercial law relationship with cross-border elements. In case commercial disputes have to be adjudicated in court proceedings questions to be answered are: the court of which legal order has competence, the law of which country shall be applied, and is a court order from a foreign legal order enforceable or not? The strive for a (European) Single Market presupposes the breaking down of (procedural as well as substantive) legal barriers emanating from the cross-border nature of private law relationships, notably business transactions. |
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Journal | The Dovenschmidt Quarterly, Issue 2 2014 |
Authors | Michel Kallipetis |
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Journal | The Dovenschmidt Quarterly, Issue 2 2014 |
Keywords | CISG, CESL, contract for the international sale of goods, jurisdiction, standard terms |
Authors | Dr. S.A. Kruisinga |
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In the globalizing economy, national borders seem to have disappeared. However, when determining which law will apply to a commercial transaction, the opposite seems true. In 1980, the UN Convention on Contracts for the International Sale of Goods (hereafter the CISG) was specifically drafted to apply to contracts for the international sale of goods. Recently, the European Commission also published a document containing provisions that can apply to contracts for the international sale of goods: the Proposal for a Regulation on a Common European Sales Law. This paper compares the scope of application of these legal regimes, it compares the regulation of standard terms in both regimes and addresses the provisions in the EU Regulation on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (Brussels I), which are of relevance for contracts for the international sale of goods which do not contain a valid dispute settlement clause. |
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Medically Assisted Reproduction in Egypt, Iran, Saudi Arabia and the United Arab EmiratesSunni and Shia Legal Debates |
Journal | European Journal of Law Reform, Issue 2 2014 |
Keywords | medically assisted reproduction, Islam, Middle East, family formation, law |
Authors | Andrea Büchler and Eveline Schneider Kayasseh |
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Since the mid-1980s, biotechnologies have been widely used to assist human conception around the world, and especially in the Middle East. In this article, our main focus is the United Arab Emirates (UAE), as well as Egypt, the Islamic Republic of Iran, and Saudi-Arabia. In these Muslim-majority countries, an ever rising demand for fertility treatments runs parallel to far-reaching demographic and social changes. While assisted reproductive technologies offer various methods to pursue the desire to have biological children, they do also underscore religious and cultural sensibilities about traditional male-female relationships and family formation. |
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Journal | Erasmus Law Review, Issue 1 2014 |
Keywords | tax competition, tax planning, European Union, Common Consolidated Corporate Tax Base, factor manipulation |
Authors | Maarten de Wilde LL.M |
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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. |
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Journal | Erasmus Law Review, Issue 1 2014 |
Keywords | company tax harmonisation, EU law, Internal Market, taxation policies |
Authors | Anna Sting LL.M |
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Company tax integration in the EU is yet to be realised. This article first outlines the main benefits of company tax integration for the Economic and Monetary Union, and also discusses the main legal obstacles the EU Treaties pose for harmonisation of company tax. The main problem identified is the unanimity requirement in the legal basis of Article 115 TFEU. As this requirement is currently not feasible in the political climate of the debt crisis, this article assesses possible reasons for and ways to further fiscal integration. It considers Treaty change, enhanced cooperation, soft law approaches and also indirect harmonisation through the new system of economic governance. Eventually, a possible non-EU option is considered. However, this article recommends making use of the current EU law framework, such as soft law approaches and the system of the new economic governance to achieve a more subtle and less intrusive tax harmonisation, or instead a Treaty change that would legitimately enhance and further economic integration in the field of taxation. |
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Journal | Family & Law, February 2014 |
Authors | Prof. mr. Masha Antokolskaia Ph.D. |
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Legal position of a known donor constitutes an ongoing challenge. Known donors are often willing to play a role in the child’s life. Their wishes range from scarce involvement to aspiring legal parentage. Therefore three persons may wish for parental role. This is not catered for in the current laws allowing only for two legal parents. Several studies show how lesbian mothers and a donor ’devise new definitions of parenthood’ extending ’beyond the existing normative framework’. However, the diversity in the roles of the donors suggests a split of parental rights between three persons rather than three traditional legal parents. In this article I will discuss three jurisdictions (Quebec, Sweden and the Netherlands), allowing co-mother to become legal parent other than by a step-parent adoption. I will examine whether these jurisdictions attempt to accommodate specific needs of lesbian families by splitting up parentage ’package’ between the duo-mothers and the donor. |
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The Values of the European Union Legal OrderConstitutional Perspectives |
Journal | European Journal of Law Reform, Issue 1 2014 |
Keywords | European Union, constitutional values, jurisprudence, rule of law, treaty objectives |
Authors | Timothy Moorhead |
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At the heart of the European Union legal order lie values directed collectively to the idea of European integration. As a body with significant governmental and lawmaking powers, the Union also presents itself as an institution based upon the rule of law. The Union ‘constitution’ therefore expresses both regulatory powers directed towards European integration as well as rule of law principles whose scope of application is limited by the terms of the Treaties. In this article I consider how this distinctive amalgam of values operates as a constitution for the European Union, by comparison with domestic constitutional values within the Member States. I also consider how Union constitutional demands condition and inform the legal practices of the Court of Justice. Here I identify the interpretive effects of superior Union laws – the core Treaty objectives as well as rule of law principles found within the General Principles – as of particular significance in developing the legal influences of the entire Union project of integration. |
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From a Soft Law Process to Hard Law ObligationsThe Kimberley Process and Contemporary International Legislative Process |
Journal | European Journal of Law Reform, Issue 1 2014 |
Keywords | Kimberley Process, soft law, international law, legislative process |
Authors | Martin-Joe Ezeudu |
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Ever since its creation and coming into force in 2003, the Kimberley Process has elicited a number of academic commentaries coming from different backgrounds. Legal scholars who have contributed to the commentaries, simply projected the regulatory regime as an international soft law without further analysis, based on an evaluation of the text of the agreement. This article in contrast, explores its practical effects and the manner of obligations that it imposes on its participant countries. It argues that although the regime may have been a soft law by classification, its obligations are hard and are no different from those of a conventional treaty. Those obligations enhance its juridical force, and are a factor by which the regime on its own tends to nullify the traditional criteria for distinction between hard and soft law in international jurisprudence, because it has elements of both. |
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Internet Trolling and the 2011 UK RiotsThe Need for a Dualist Reform of the Constitutional, Administrative and Security Frameworks in Great Britain |
Journal | European Journal of Law Reform, Issue 1 2014 |
Keywords | UK riots, tort law, criminal law, dualism, Internet trolling |
Authors | Jonathan Bishop |
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This article proposes the need for ‘dualism’ in the legal system, where civil and criminal offences are considered at the same time, and where both the person complaining and the person responding are on trial at the same time. Considered is how reforming the police and judiciary, such as by replacing the police with legal aid solicitors and giving many of their other powers to the National Crime Agency could improve outcomes for all. The perils of the current system, which treats the accused as criminals until proven not guilty, are critiqued, and suggestions for replacing this process with courts of law that treat complainant and respondent equally are made. The article discusses how such a system based on dualism might have operated during the August 2011 UK riots, where the situation had such a dramatic effect on how the social networking aspects, such as ‘Internet trolling’, affected it. |
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Sir William Dale Annual LectureThe Law Commission and the Implementation of Law Reform |
Journal | European Journal of Law Reform, Issue 4 2013 |
Authors | The Rt. Hon. Sir David Lloyd Jones |
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Donors without BordersA Comparative Study of Tax Law Frameworks for Individual Cross-Border Philanthropy |
Journal | European Journal of Law Reform, Issue 4 2013 |
Keywords | comparative, philanthropy, tax, deduction, international |
Authors | Joseph E. Miller, Jr. |
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Under current United States tax law, individual gifts to foreign charities generally are not deductible from federal income tax as charitable contributions. A comparative study of analogous tax laws in Switzerland and the United Kingdom demonstrates that the Swiss approach generally reflects the same prohibition against tax deductions for individual gifts to foreign charities, while British law permits such deductibility for gifts to qualified charities in other EU member states, Norway, and Iceland. |
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Journal | Erasmus Law Review, Issue 2 2013 |
Keywords | banking sector, directors' duties, financial crisis, context-specific doctrines, public enforcement |
Authors | Wasima Khan LL.M. |
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The global financial crisis gives reason to revisit the debate on directors’ duties in corporate law, mainly with regard to the context of banks. This article explores the need, rationale and the potential for the introduction of context-specific directors’ duties and enforcement mechanisms in the banking sector in the Netherlands from a comparative perspective. |
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Journal | Erasmus Law Review, Issue 2 2013 |
Keywords | Contract Formation, Offer and Acceptance, Negotiation, Precontractual, UNIDROIT Principles of International Commercial Contracts |
Authors | Ekaterina Pannebakker LL.M. |
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The doctrine of offer and acceptance forms the basis of the rules of contract formation in most western legal systems. However, if parties enter into elaborate negotiations, these rules may become difficult to apply. This paper addresses the application of the doctrine of offer and acceptance to the formation of contract in the context of negotiations. The paper argues that while the doctrine of offer and acceptance is designed to assess the issues related to the substance of the future eventual contract (the substantive constituent of negotiations), these issues overlap within the context of negotiations with the strategic and tactical behaviour of the negotiators (dynamic constituent of negotiations). Analysis of these two constituents can be found in negotiation studies, a field which has developed over the last decades. Using the rules of offer and acceptance of the UNIDROIT Principles of International Commercial Contracts as an example, this paper shows that the demarcation between the substantive and the dynamic constituents of negotiations can be used as the criterion to distinguish between, on the one hand, the documents and conduct forming a contract, and, on the other hand, other precontractual documents and conduct. Furthermore, the paper discusses the possibility of using the structure of negotiation described by negotiation studies as an additional tool in the usual analysis of facts in order to assess the existence of a contract and the moment of contract formation. |
D'après le Code civil, et ce dè s son origine, la séparation du couple marié peut donner lieu à une obligation légale de payer au conjoint, ou à l'ancien conjoint, une pension censée couvrir ses besoins. En dehors du mariage, point de lien alimentaire prévu par la loi. Depuis 1804, deux évolutions sociales majeures ont cependant changé le visage de la vie de couple. D'un côté, elle ne passe plus nécessairement par le mariage. D'un autre côté, seule sa dimension affective est censée lui donner sens, ce qui la rend éminemment fragile. La question se pose dè s lors de savoir si le lien alimentaire qui existe actuellement en droit belge entre conjoints désunis répond encore de maniè re adéquate et pertinente aux modes de fonctionnement de l'économie conjugale. |
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The Pursuit of Clarity, Precision and Unambiguity in Drafting Retrospective Legislation |
Journal | European Journal of Law Reform, Issue 3 2013 |
Keywords | retrospectivity, clarity, precision, unambiguity, legislative drafting |
Authors | Elias Turatsinze |
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The hypothesis of this paper is that clarity, precision and unambiguity are the essential tools for expressing retrospective intent, which is a pre-requisite for quality and validity of retrospective legislation. The main objective of this work is to show that retrospective laws are valid, if the retrospective intent is expressed in clear, precise and unambiguous words within the statute. The term retrospectivity is used broadly to describe any legislation or decision affecting pre-enacting conduct. It encompasses statutes affecting the pre-enactment events, administrative regulations or decisions which look back in time and judicial decisions that overturn prior decisions. All these areas cannot be covered in this limited piece of work. Thus, the emphasis in this work will be put on retrospectivity of statutes at the drafting stage. Although it may be referred to generally, retrospective delegated legislation is outside the scope of this work. Particular attention will be directed towards the importance of clarity, precision and unambiguity in attaining quality and validity of retrospective legislation. |
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Legislative Techniques in RwandaPresent and Future |
Journal | European Journal of Law Reform, Issue 3 2013 |
Keywords | legislative drafting, law-making, drafting techniques, Rwanda, quality of legislation |
Authors | Helen Xanthaki |
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This report is the result of the collective work of 26 Rwandan civil servants from a number of ministries, who set out to offer the Ministry of Justice a report on legislative drafting in Rwanda. The work was undertaken under the umbrella of the Diploma in Legislative Drafting offered by the Institute for Legal Professional Development (ILPD) in Nyanza under the rectorship of Prof. Nick Johnson. The authors have used their experience of practising drafting in Rwanda, but have contributed to the report in their personal capacity: their views are personal and do not reflect those of the Government of Rwanda. |
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Statutory Interpretation in Multilingual Jurisdictions |
Journal | European Journal of Law Reform, Issue 3 2013 |
Keywords | drafting, multilingual, translation, interpretation, authenticity |
Authors | Odethie Birunga |
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Considering that every piece of legislation is subject to legal interpretation, its practicability depends highly on successful interpretation. In any legislation drafted in more than one language, divergence in meanings of versions is not only possible, but inevitable. It is not a simple task to draft in a way so that contexts are translated and included in all different language versions so that it becomes one meaningful legislation. While relying on one version only in the course of interpreting a piece of legislation may sound a lot easier, there could be ambiguous passages which may be clarified by consulting other versions. The existence of discrepancies between the versions of legislation is neither a smooth sail in multilingual environment. |