Internal EU Case. Appeal against disciplinary pension deduction dismissed. |
Search result: 59 articles
Pending Cases |
Case C-650/21, Age DiscriminationFW, CE, reference lodged by the Verwaltungsgerichtshof (Austria) on 27 October 2021 |
Journal | European Employment Law Cases, Issue 4 2021 |
Keywords | Age Discrimination |
Rulings |
ECJ 15 July 2021, case C-851/19 P (DK/EEAS), MiscellaneousDK – v – European External Action Service (EEAS), EU Case |
Journal | European Employment Law Cases, Issue 3 2021 |
Keywords | Miscellaneous |
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Case Law |
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Journal | European Employment Law Cases, Issue 1 2021 |
Authors | Ruben Houweling, Daiva Petrylaitė, Marianne Hrdlicka e.a. |
Abstract |
Various of our academic board analysed employment law cases from last year. However, first, we start with some general remarks. |
Article |
Urgenda to Be FollowedWill the Courts Be the Last Resort to Prevent Dangerous Climate Change? |
Journal | Hungarian Yearbook of International Law and European Law, Issue 1 2020 |
Keywords | climate change, Urgenda, Paris Agreement, effort sharing, IPCC |
Authors | András Huszár |
AbstractAuthor's information |
The fight against climate change has reached new battlegrounds. National courts have become the stage where individuals and communities are trying to force Governments or other public and private legal entities to do more. After more than four years of legal battle, the Dutch Supreme Court has settled perhaps one of the most well-known climate cases in literature so far: Urgenda Foundation v. the State of the Netherlands. The essence of the judgment is that the Dutch Government was ordered to comply with the greenhouse gas emission reduction target deemed necessary by the international community. The way in which the Court has arrived at this conclusion in terms of the concrete obligation is questionable. While the ruling is based on various legal bases, the present article examines solely the arguments derived from international climate law and science. To that end it elaborates on the challenges of establishing the substance of a legally binding obligation for individual states concerning mitigation, it analyzes the nature of joint mitigation efforts, it looks at reports of the Intergovernmental Panel on Climate Change used as evidence in court procedures, and finally, it explores the possible future of climate litigation in light of the legally binding ‘ultimate’ goal of climate policy introduced by the Paris Agreement. |
Case Reports |
2020/34 Challenge to validity of Workplace Relations Act 2015 unsuccessful (IR) |
Journal | European Employment Law Cases, Issue 3 2020 |
Keywords | Unfair Dismissal, Fair Trial, Miscellaneous |
Authors | Orla O’Leary |
AbstractAuthor's information |
A recent challenge to the constitutionality of the Irish Workplace Relations Commission (WRC) has failed. The applicant in the case at hand argued that the WRC was unconstitutional for two reasons: (a) that the WRC carries out the administration of justice in breach of the general constitutional rule that only the courts may administer justice; and (b) several of the statutory procedures of the WRC were so deficient that they failed to vindicate the applicant’s personal constitutional rights. The High Court of Ireland dismissed both arguments. |
Article |
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Journal | Erasmus Law Review, Issue 3 2019 |
Keywords | single indirect tax area, VAT action plan, quick fixes, e-commerce package, definitive VAT system |
Authors | Ben Terra |
AbstractAuthor's information |
This contribution deals with the latest proposals regarding levying VAT in the European Union (EU) Customs Union. The present system, which has been in place since 1993 and was supposed to be transitional, splits every cross-border transaction into an exempted cross-border supply and a taxable cross-border acquisition. It is like a customs system, but lacks equivalent controls and is therefore the root of cross-border fraud. After many years of unsuccessful attempts, the Commission abandoned the objective of implementing definitive VAT arrangements based on the principle of taxing all cross-border supplies of goods in the Member State of their origin, under the same conditions that apply to domestic trade including VAT rates. The European Parliament and the Council agreed that the definitive system should be based on the principle of taxation in the Member State of the destination of the goods. After a brief discussion of the VAT Action Plan of 2016 (Section 1), the e-commerce package in the form of Directive (EU) 2017/2455 is dealt with (Section 2), followed by the proposal to harmonise and simplify certain rules in the VAT system and introduce the definitive system, only partially adopted (Section 3). Section 4 deals with the proposal to introduce detailed measures of the definitive VAT system. The proposed harmonisation and simplification of certain rules were meant to become applicable on 1 January 2019, but will become only partially applicable on 2020. It is proposed to make the detailed measures of the definitive VAT system applicable in 2022. It remains to be seen whether the Member States are willing to accept the definitive VAT system at all; hence the subtitle ‘the ordeal of indirect tax harmonisation’. |
Article |
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Journal | Netherlands Journal of Legal Philosophy, Issue 1 2019 |
Keywords | Stoicism, Roman Law, Theory of Language, Syllogisms, Classical Jurisprudence |
Authors | Pedro Savaget Nascimento |
AbstractAuthor's information |
This paper uses Stoic theory of language to gain more insight into Roman lawyer Proculus’s legal opinions on the meaning and understanding of ambiguous testaments, wills and dowries. After summarizing Stoic theory of language, the paper discusses its reception in Roman jurisprudence and situates Proculus in a Stoic legal/philosophical context. The meat of the article lies in the re-examination of Proculus’s legal opinions on ambiguities in light of Stoic theory of language, through: (1) the analysis of a case demonstrating that Proculus’s embeddedness in Stoic doctrine went beyond his technical competence in propositional syllogisms, going into the territory of Stoic physical materialism and, (2) the investigation of four cases that reveal how his approach to problems of ambiguity in unilateral legal acts converges with the Stoic conception of the parallelism between speech and thought. |
Rulings |
ECJ 15 January 2019, case C-258/17 (EB), Discrimination, Sexual orientationE.B. – v – Versicherungsanstalt öffentlich Bediensteter BVA, Austrian case |
Journal | European Employment Law Cases, Issue 1 2019 |
Keywords | Discrimination, Sexual orientation |
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Article |
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Journal | Netherlands Journal of Legal Philosophy, Issue 2 2018 |
Keywords | hostis generis humani, humanity, International criminal justice, piracy |
Authors | David Luban |
AbstractAuthor's information |
Antony Duff, Marc de Wilde, Louis Sicking, and Sofia Stok offer several criticisms of my “The Enemy of All Humanity,” but central to all of them is concern that labeling people hostis generis humani dehumanizes them, and invites murder or extrajudicial execution. In response I distinguish political, legal, and theoretical uses of the ancient label. I agree with the critics that the political use is toxic and the legal use is dispensable. However, the theoretical concept is crucial in international criminal law, which rests on the assumptions that the moral heinousness of core crimes makes them the business of all humanity. Furthermore, far from dehumanizing their perpetrators, calling them to account before the law recognizes that they are no different from the rest of humanity. This response also offers rejoinders to more specific objections raised by the critics. |
Part II Private Justice |
Reputational Feedback Systems and Consumer RightsImproving the European Online Redress System |
Journal | International Journal of Online Dispute Resolution, Issue 1-2 2018 |
Keywords | reputational feedback systems, consumer’s protection, dispute resolution, ADR, ODR, enforceability, ecommerce, European redress system small claims |
Authors | Aura Esther Vilalta Nicuesa |
AbstractAuthor's information |
The European Union single market needs to tackle an outstanding issue to boost competitiveness and growth: a trust-based redress framework that ensures the effectiveness of consumers’ rights. The current disparities among dispute resolution mechanisms, added to the fact that in practice many do not guarantee participation and enforceability, are serious obstacles to this goal. Trust and the integration of certain dispute avoidance tools added to the regulation of some common enforcement mechanisms are key issues in the field of consumer protection. The goal of this article is to offer some insights within the context of the European Union legislative proposals aimed at improving the current redress system. |
Article |
The Harmonization Potential of the Charter of Fundamental Rights of the European Union |
Journal | European Journal of Law Reform, Issue 2-3 2018 |
Keywords | application of EU law, Article 51 of the Charter, Charter of Fundamental Rights of the EU, Court of Justice, jurisdiction of the Court of Justice, market freedoms, spontaneous harmonization |
Authors | Filippo Fontanelli and Amedeo Arena |
AbstractAuthor's information |
This article discusses two underrated and connected aspects that determine the applicability of the EU Charter on Fundamental Rights to Member State measures. First, the Charter can be a decisive standard of review for domestic measures only when they are covered by EU law but are not precluded by it. In this respect, the distinction between non-preclusion and non-application of EU law has been overlooked by legal scholarship. Second, because the scope of application of EU law and that of the Charter are identical, the latter suffers from the same uncertainties as the former. This article concludes that the entry into force of the Charter has exposed the blurred contours of the application of EU law, in particular in the area of the market freedoms. As a result, a certain spontaneous harmonization of human rights protection has emerged. |
Article |
Reconsidering Rules of Engagement in Outer Space |
Journal | International Institute of Space Law, Issue 5 2018 |
Authors | Roy Balleste |
Author's information |
Article |
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Journal | Erasmus Law Review, Issue 2 2017 |
Keywords | base erosion and profit shifting, OECD, G20, legitimacy, international tax reform |
Authors | Sissie Fung |
AbstractAuthor's information |
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. |
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Journal | Erasmus Law Review, Issue 2 2017 |
Keywords | World Bank, legality, legitimacy, global tax governance, tax policy and tax administration reforms |
Authors | Uyanga Berkel-Dorlig |
AbstractAuthor's information |
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. |
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Journal | Erasmus Law Review, Issue 1 2017 |
Keywords | tax avoidance, tax evasion, benefits principle |
Authors | Reuven S. Avi-Yonah and Haiyan Xu |
AbstractAuthor's information |
This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform. |
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Journal | Erasmus Law Review, Issue 1 2017 |
Keywords | GAAR, abuse, tax avoidance, BEPS, principal purpose test, legal certainty |
Authors | Dennis Weber |
AbstractAuthor's information |
The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) for the purpose of combating abuse of tax treaties. This PPT rule is also included in the OECD Multilateral Instrument. |
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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. |
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Journal | Erasmus Law Review, Issue 1 2017 |
Keywords | Fairness, international tax, legitimacy, BEPS, developing countries |
Authors | Irene Burgers and Irma Mosquera |
AbstractAuthor's information |
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). |
ECJ Court Watch |
ECJ 2 March 2017, case C-496/15 (Eschenbrenner), Freedom of movementAlphonse Eschenbrenner – v – Bundesagentur für Arbeit, German case |
Journal | European Employment Law Cases, Issue 2 2017 |
Keywords | Freedom of movement |