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Year 2017 x
Article

Access_open The Questionable Legitimacy of the OECD/G20 BEPS Project

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.


Sissie Fung
Ph.D. Candidate at the Erasmus University Rotterdam and independent tax policy consultant to international organisations, including the Asian Development Bank.
Article

Codification in a Civil Law Jurisdiction: An Italian Perspective

Journal European Journal of Law Reform, Issue 4 2017
Keywords civil law jurisdictions, codification, consolidation, legislative drafting, judicial review
Authors Enrico Albanesi
AbstractAuthor's information

    The aim of this article is to describe the mechanism of codification in a civil law jurisdiction. The case study will be based on the Italian system. The history and developments of the Italian codification will also be described here.
    In Italy codification is called riassetto, it is normally carried out by the government but the changes to existing law must be within the strict boundaries of the principles and criteria set out by the parliament. By contrast, the mechanism to amalgamate existing texts dealing with a single topic without radical changes is called consolidamento. It is carried out by the government as delegated by parliament. However, as the tools to carry out riassetto and consolidamento are the same (decreto legislativo: a decree issued by the government, which is delegated by the parliament), it is not always easy to understand when the government is allowed to carry out consolidamento only or riassetto too. Actually, how fundamentally the government is allowed to change existing legislation depends on what the principles and criteria of the enabling Act of Parliament allows.
    A decreto legislativo that is not in compliance with the principles and criteria established by the Act of Parliament, could be declared void by the Corte costituzionale (the Italian Constitutional Court). Therefore, if the government exceeds the boundaries of consolidamento or riassetto, the decreto legislativo could be declared void.
    This essay will also focus on the different drafting techniques of consolidamento and riassetto from a theoretical perspective and from the point of view of the jurisprudence of the Consiglio di Stato and the Corte costituzionale. Finally, it will look at the drafting process for codes in Italy, underlying the differences with systems where law reform agencies have been established.


Enrico Albanesi
Lecturer in Constitutional Law at the University of Genoa (Italy) and Associate Research Fellow at the Institute of Advanced Legal Studies (IALS), University of London. Co-leader of the IALS Law Reform Project.

Snezana Trifunovska
Associate Professor at the Law Faculty, Radboud University, The Netherlands.
Article

The Politicization of ex post Policy Evaluation in the EU

Journal European Journal of Law Reform, Issue 1-2 2017
Keywords policy evaluation, Better Regulation, participation, REFIT, politicization
Authors Stijn Smismans
AbstractAuthor's information

    The European Commission’s 2015 Better Regulation package has placed ex post evaluation at the centre of European governance. This strengthens a trend of gradual politicization of evaluation in European policymaking. This article analyses how the European Commission’s approach to ex post policy evaluation has changed over the last decade. It shows how evaluation has developed from a rather technical process to a more politicized process, which is clearly linked to political priority setting, subject to centralized control, and involving a wider set of actors. At the same time, the Commission avoids a profound debate on the merits and objectives of the process of evaluation itself. The article concludes on the merits and risks of evaluation at times of rising populism.


Stijn Smismans
Stijn Smismans is a professor of law at the School of Law and Politics and director of the Centre for European Law and Governance at Cardiff University.
Article

Access_open Belgium and Democratic Constitution-Making: Prospects for the Future?

Journal Netherlands Journal of Legal Philosophy, Issue 1 2017
Keywords constitutional change, democracy, participation, Belgium
Authors Ronald Van Crombrugge
Abstract

    How constitutions are changed – and more importantly: how they should be changed – is the subject of ongoing debate. There seems to be a growing consensus, however, that in order for a constitution to be considered legitimate it is required that it was created through a democratic process. This growing consensus stands in sharp contrast with the Belgian experience of constitutional change as an essentially elite-led process that takes place behind closed doors. This article seeks to explore the possibilities for more democratic forms of constitutional change in Belgium. It does so by evaluating and comparing two examples of democratic constitution-making, namely the constitution-making processes In South Africa (1996) and Iceland (2012). On the basis of these two examples, several concrete suggestions will be made, which are not only relevant for the Belgian case but can be applied more broadly to other countries as well.


Ronald Van Crombrugge
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