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Article

Donors without Borders

A 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.
AbstractAuthor's information

    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.
    All three countries’ legal frameworks demonstrate that their respective notions of the ‘public interest’ significantly affect their approaches to deductibility for gifts to foreign charities. The British conception of public interest, enlarged by participation in the European Union and the nondiscrimination requirements of the EU treaties, is embodied in its more expansive deductibility rules. Swiss non-participation in the EU, by contrast, reflects a more isolationist notion of public interest and may inform its prohibition on deductions for gifts to foreign charities. The narrower Swiss approach parallels the United States’ approach, and it suggests that an American expansion of deductibility for foreign charitable gifts could be encouraged by American participation in the proposed TPP, TTIP, or other multilateral trade agreements or economic unions.


Joseph E. Miller, Jr.
Joseph E. Miller is partner at Faegre Baker Daniels.
Article

Access_open At the Crossroads of National and European Union Law. Experiences of National Judges in a Multi-level Legal Order

Journal Erasmus Law Review, Issue 3/4 2013
Keywords national judges, legal pluralism, application of EU law, legal consciousness, supremacy and direct effect of EU law
Authors Urszula Jaremba Ph.D.
AbstractAuthor's information

    The notion and theory of legal pluralism have been witnessing an increasing interest on part of scholars. The theory that originates from the legal anthropological studies and is one of the major topical streams in the realm of socio-legal studies slowly but steady started to become a point of departure for other disciplines. Unavoidably it has also gained attention from the scholars in the realm of the law of the European Union. It is the aim of the present article to illustrate the legal reality in which the law of the Union and the national laws coexist and intertwine with each other and, subsequently, to provide some insight on the manner national judges personally construct their own understanding of this complex legal architecture and the problems they come across in that respect. In that sense, the present article not only illustrates the new, pluralistic legal environment that came into being with the founding of the Communities, later the European Union, but also adds another dimension to this by presenting selected, empirical data on how national judges in several Member States of the EU individually perceive, adapt to, experience and make sense of this reality of overlapping and intertwining legal orders. Thus, the principal aim of this article is to illustrate how the pluralistic legal system works in the mind of a national judge and to capture the more day-to-day legal reality by showing how the law works on the ground through the lived experiences of national judges.


Urszula Jaremba Ph.D.
Urszula Jaremba, PhD, assistant professor at the Department of European Union Law, School of Law, Erasmus University Rotterdam. I am grateful to the editors of this Special Issue: Prof. Dr. Sanne Taekema and Dr. Wibo van Rossum as well as to the two anonymous reviewers for their useful comments. I am also indebted to Dr. Tobias Nowak for giving me his consent to use the data concerning the Dutch and German judges in this article. This article is mostly based on a doctoral research project that resulted in a doctoral manuscript titled ‘Polish Civil Judges as European Union Law Judges: Knowledge, Experiences and Attitudes’, defended on the 5th of October 2012.

Catherine Barnard
Catherine Barnard, MA (Cantab), L.LM. (EUI), Ph.D. (Cantab), is a Professor in European Union and Employment Law at the University of Cambridge and a fellow of Trinity College. She specialises in EU law, employment law and discrimination law. She is co-director of the Centre for European Legal Studies at Cambridge, and the author of EU Employment Law (4th edn) OUP, Oxford, 2012 and The Substantive Law of the EU: The Four Freedoms (4th edn.), OUP, Oxford, 2013.

Ottavio Quirico
Lecturer, School of Law, University of New England, New South Wales, Australia.
Book Review

A Whole Image or a Few Pieces of Mosaic?

A Comment on the Monograph of Miklós Király: Unity and Diversity – The Cultural Effects of the Law of the European Union

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2013
Authors Bartha Ildikó
Author's information

Bartha Ildikó
Ildikó Bartha is an assistant professor of European law at the Faculty of Law of the University of Debrecen. Her research primarily focuses on the external relations of the European Union, specifically on the treatymaking competence of the EU. She also has an interest in EU internal market law, and the relationship between economic freedoms and fundamental rights.

Laura Gyeney
Laura Gyeney Ph.D. is a Senior Lecturer at Pázmány Péter Catholic University Faculty of law and Political Sciences, Budapest (Hungary). She is the Deputy Head of the EU Law Department, the Director of Minority Law Protection Institute. She has a Master in Economics, Politics and Institutions of European and Global Relations at the University of Sacro Cuore, Milano (2001) and a Diploma in an introduction to English Law and the Law of the European Union, University of Cambridge (2006).

Tamas Vince Ádány
Ph.D., senior lecturer in international law, Peter Pazmany Catholic University, Budapest.

Dániel Bán
Attorney (Perényi & Bán), guest instructor (Law School, Károli Gáspár University of the Reformed Church).

Jan Klabbers
Professor of International Law at the University of Helsinki, and currently (spring 2013) a Visiting professor at the Graduate Institute of International and Development Studies in Geneva.

Petra Lea Láncos
Adjunct professor at the Pázmány Péter Catholic University of Budapest, Faculty of Law at the Department for European Law. She is also member of the secretariat of the Hungarian Deputy Commissioner for the Protection of the Interests of Future Generations (“Green Ombudsman”).

Balázs Fekete
Lecturer in law, Pázmány Péter Catholic University Faculty of Law and Political Sciences/Research fellow, Centre for Social Sciences, Hungarian Academy of Sciences.
Article

The Personal Law of Companies and the Freedom of Establishment under EU Law

The Enthronement of the Country-of-origin Principle and the Establishment of an Unregulated Right of Cross-Border Conversion

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2013
Authors Csongor István Nagy
Author's information

Csongor István Nagy
Doctor juris (Budapest), LL.M. (Budapest/New York), Ph.D. (Budapest), SJD (Budapest/New York). Associate professor at and head of the Private International Law Department of the University of Szeged (Hungary), associate professor at Budapest University of Technology and Economics (Hungary), and head of the International and EU Law Department of the István Bibó College of Law (Budapest) and visiting associate professor at the Sapientia University in Cluj-Napoca (Romania). The author was a visiting fellow at the British Institute of International and Comparative Law (London) at the time the paper was completed.

Eva Nanopoulos
Bob Alexander Fellow and Lecturer in Law at King’s College, Cambridge, where she is also acting as Director of Studies in Law and Equal Opportunities Tutor.

Penelope Nevill
Barrister at 20 Essex Street, London and Visiting Tutor in Public International Law, King’s College, London, and Affiliated Lecturer, University of Cambridge.
Article

Developments in Regional Trade Law

A View from Israel

Journal European Journal of Law Reform, Issue 1 2013
Keywords foreign trade, free trade area agreements, regional trade agreements
Authors Talia Einhorn
AbstractAuthor's information

    This article analyzes the developments in Israel’s regional trade agreements and their effects on the liberalization of its international trade. The article first addresses Israel’s dependence upon its international trade and the case for liberalizing it (Section A); the RTAs concluded by Israel (Section B); the contribution of the first Free Trade Area Agreements (FTAs), concluded by Israel with the European Economic Community, on the one hand, and the United States, on the other, to the overall liberalization of its international trade (Section C); a discussion follows of the special problems encountered with the rules of origin, an essential characteristic of any FTA, and of the proof of origin under Israel’s FTAs (Section D). The special features and problematic aspects of the customs union, concluded between Israel and the Palestine Liberation Organization (PLO), are analyzed (Section E). Finally, the article provides an outlook into the future of Israel’s RTAs (Section F).


Talia Einhorn
Professor of Law (Ordinaria), Ariel University Department of Economics and Business Management/Visiting Senior Research Fellow, Tel-Aviv University Faculty of Management; <taliaeinhorn@gmail.com>. The author is grateful to Adv. Avigdor Dorot for sharing his valuable practical experience.
Article

The Application of Exception Clauses of the Rome Convention and the Rome I Regulation by the Dutch Courts

An Escape from Reality?

Journal European Journal of Law Reform, Issue 1 2013
Keywords Rome Convention 1980, Rome I Regulation, choice of law, exception clause, international commercial contracts
Authors Emmely de Haan
AbstractAuthor's information

    Both the Rome Convention and its successor the Rome I Regulation contain much discussed provisions on applicable law in the case of absence of a choice of law. Both instruments contain so called ‘exception clauses’ which refer to a closer connection of the contract with one state to the law of another state resulting from the general presumptions. The Netherlands is the frontrunner with a highly restrictive interpretation of the exception clauses. The applicable law to a transnational dispute might not always be the law of the competent court, although courts tend to prefer their own national law with which they are familiar. This year it has been exactly 20 years since the first revolutionary ruling on the subject by the Dutch Supreme Court, the so called Balenpers case. With the recent transition of the Convention into the Regulation, it is useful to analyse these connecting factors and review them in the context of the new Regulation. The Dutch courts have developed numerous connecting factors over the years. The article analyses Dutch case law on international contracts of carriage and international employment contracts from the implementation of the Rome Convention to date.


Emmely de Haan
The author graduated from Utrecht University in 2012 with an LL.M. degree in Dutch Private Law and is currently an LL.M. candidate at the University of Virginia in the United States, specializing in International Trade Law and Regulation and Dispute Settlement. This article is a shorter version of her master thesis, which was supervised by Professor dr. K.R.S.D. Boele-Woelki.
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