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Article

Access_open Enemy of All Humanity

The Dehumanizing Effects of a Dangerous Concept

Journal Netherlands Journal of Legal Philosophy, Issue 2 2018
Keywords enemy of all humanity, hostis humani generis, piracy, international criminal law, Luban
Authors Marc de Wilde
AbstractAuthor's information

    In his contribution to this special issue, David Luban proposes to revive the age-old concept of ‘the enemy of all humanity.’ On his view, this concept supports the aims of international criminal justice by emphasizing that atrocity and persecution crimes are ‘radically evil’ and therefore ‘everyone’s business.’ Criticizing Luban’s proposal, this paper shows that in the past, the ‘enemy of all humanity’ concept has often served to establish parallel systems of justice, depriving these ‘enemies’ of their rights as suspects under criminal law and as lawful combatants under the laws of war. Thus, even if the ‘enemy of all humanity’ concept is used with the intention to bring today’s perpetrators of ‘radical evil’ to justice, it risks undermining, rather than protecting, the rule of law.


Marc de Wilde
Marc de Wilde is Professor of Jurisprudence at the University of Amsterdam.

Maarten Floris de Wilde
PhD, LLM, Erasmus University Rotterdam and Loyens & Loeff.
Article

Access_open Tax Competition within the European Union – Is the CCCTB Directive a Solution?

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
AbstractAuthor's information

    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.


Maarten de Wilde LL.M
LL.M, Researcher/lecturer, Erasmus University Rotterdam (<dewilde@law.eur.nl>), lecturer, University of Amsterdam, tax lawyer, Loyens & Loeff NV, Rotterdam, the Netherlands. This article was written as part of the Erasmus School of Law research programme on ‘Fiscal Autonomy and Its Boundaries’. The author wishes to thank the anonymous reviewers for their constructive comments on an earlier draft of this article.
Article

Access_open ‘God hath given the world to men in common’

Grenzen aan privé-eigendom in geval van nood en verspilling in het middeleeuwse en vroegmoderne natuurrecht

Journal Netherlands Journal of Legal Philosophy, Issue 1 2013
Keywords natural law, property, rights of the poor, extreme necessity, necessitas urgens et evidens
Authors Marc de Wilde
AbstractAuthor's information

    This article examines what limitations to private property John Locke recognizes to protect the rights of the poor. As has been pointed out in the literature, Locke’s ideas on the limitations to private property have been influenced by medieval discussions about the rights of the poor and the principle of extreme necessity. Confirming this interpretation, the article shows that Locke borrows the distinction between ‘ordinary need’ and ‘evident and urgent necessity’ from Thomas Aquinas. Taking position in a debate among Grotius and Pufendorf, Locke argues that the poor have a natural right to the ‘surplus’ of somebody else’s possessions, and that this right becomes legally enforceable in case of ‘evident and urgent necessity.’


Marc de Wilde
Marc de Wilde is Professor of Legal Theory at the University of Amsterdam.

Eduard L.H. de Wilde
The author is Deputy Director of the Directorate Legislation and Legal Affairs of the Ministry of Economic Affairs in The Hague, Holland. He was a member of the Dutch MDQ Working Group on the quality of EC legislation, chaired by T. Koopmans, and of a later Dutch working group chaired by J. Demmink which considered how the proposals of the Koopmans Working Group could be realized during the Intergovernmental Conference of 1997.
Book Review

Access_open Ben Golder & Peter Fitzpatrick, Foucault’s Law

Journal Netherlands Journal of Legal Philosophy, Issue 3 2009
Keywords Foucault, supression thesis
Authors Mr. dr. Marc de Wilde
AbstractAuthor's information

    Marc de Wilde, book review of Ben Golder & Peter Fitzpatrick, Foucault’s Law. Abingdon/New York: Routledge, 2009


Mr. dr. Marc de Wilde
Marc de Wilde is assistant professor at the Department of Legal History, University of Amsterdam.
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