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Windfall Profit Taxation in Europe (and Beyond) 欧洲(及其他地区)的暴利税
IF 1.2 Q3 Social Sciences Pub Date : 2023-12-20 DOI: 10.3390/laws13010001
M. Greggi, Anna Miotto
In 2022, the European Commission introduced, for the first time in its history, a windfall profit tax to be applied on “excessive” profits realized by qualified businesses operating in the “Oil and Gas” sector. Immediately after its implementation, questions arose as to its sustainability and its consistency with constitutional principles of the different member states regulating the domestic power to tax. To assess the consistency with the aforesaid rules, the article samples two countries, inside and outside the EU (Italy and Australia, respectively), and the historical precedents of the matter. Italy has been chosen due to the particularly stringent set of principles regulating the power of the legislature to tax, and Australia has been chosen because of the long-standing experience with superprofit taxes. In most of the scenarios analyzed, one common feature emerged: the complexity in defining the “Extra” nature of the profits and, consequently, the uncertainties in the calculation of the taxable base. In the case of Italy, for instance, the legislator had to intervene in several different moments to fine-tune the taxable base and restore certainty to the tax system. As a conclusion, while the taxation of extra profits should not per se be disregarded, its implementation demands a more robust and precise legal framework together with the understanding that the introduction of such a levy would be a one-way journey for the tax systems: windfall profits taxes would be here to stay.
2022 年,欧盟委员会在其历史上首次引入暴利税,适用于在 "石油和天然气 "部门经营的合格企业实现的 "超额 "利润。该政策实施后,立即引发了关于其可持续性以及是否符合不同成员国规范国内征税权的宪法原则的问题。为了评估与上述规则的一致性,本文以欧盟内部和外部的两个国家(分别是意大利和澳大利亚)以及该问题的历史先例为样本。之所以选择意大利,是因为该国有一套特别严格的原则来规范立法机构的征税权;之所以选择澳大利亚,是因为该国有长期征收超利润税的经验。在分析的大多数方案中,都出现了一个共同特点:界定利润的 "额外 "性质非常复杂,因此在计算应税基础时存在不确定性。以意大利为例,立法者不得不在几个不同的时刻进行干预,以微调应税基数并恢复税制的确定性。总之,虽然对额外利润征税本身不应被忽视,但其实施需要一个更健全、更精确的法律框架,同时还需要认识到,这种征税的引入将是税收制度的单行道:暴利税将继续存在。
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引用次数: 0
Brazil’s Return to the Hunger Map: An Analysis of Public Policies and Effective Measures for Food Security 巴西重返饥饿地图:粮食安全公共政策和有效措施分析
IF 1.2 Q3 Social Sciences Pub Date : 2023-12-14 DOI: 10.3390/laws12060090
Ana Tereza Souza Domingos, Carolina Oliveira Mesquita, Emiliano Lobo de Godoi, T. Mendes
The planning and application of public policies in the panorama of the right to adequate food stands out for the development of the food supply of the Brazilian population. However, it is questionable whether these public policies have been effective in contributing to adequate nutrition. The aim of this article is to study the effectiveness of public food security policies in Brazil between 2012 and 2022. Also, urban agriculture is analyzed as an alternative food policy that can be carried out by the population, and contributes to the use of urban space. To understand the country’s food security situation and the effectiveness of public policies in avoiding a scenario of hunger and insecurity, the hypothetical-deductive method and the technique of bibliographical and documentary research are used, together with the theoretical framework in the theory of the cycle of public policies. It is concluded that the public policies developed were gradually weakened, and that between 2019 and 2022, the Brazilian government took measures discouraging the implementation of food policies. Brazil, with disjointed policies, facing the pandemic and an economic crisis, is in a situation of food insecurity and has portions of the population in a situation of hunger.
在适足食物权的大背景下,公共政策的规划和实施在发展巴西人口的食物供应方面显得尤为突出。然而,这些公共政策是否有效地促进了充足的营养却令人怀疑。本文旨在研究 2012 年至 2022 年巴西公共粮食安全政策的有效性。此外,文章还分析了城市农业,将其视为一种可由民众实施的替代性粮食政策,有助于城市空间的利用。为了解巴西的粮食安全状况以及公共政策在避免饥饿和不安全状况方面的有效性,采用了假设-演绎法、书目和文献研究技术以及公共政策周期理论框架。结论是,已制定的公共政策逐渐被削弱,在 2019 年至 2022 年期间,巴西政府采取了阻碍实施粮食政策的措施。政策脱节、面临大流行病和经济危机的巴西正处于粮食不安全状态,部分人口处于饥饿状态。
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引用次数: 0
To Enhance the Credibility of the Green Bond Market through Regulating GBERs: The Case of China 通过规范GBER提高绿色债券市场的公信力:中国案例
IF 1.2 Q3 Social Sciences Pub Date : 2023-12-14 DOI: 10.3390/laws12060091
Xiayang Chen, Weiqiu Long
As the green bond market expands, an increasing number of Green Bond External Reviewers (hereafter ‘GBER’ or ‘GBERs’) have gained momentum among investors and financial regulators. A GBER enhances the credibility of green bonds and prevents greenwashing risk in the green bond market by reducing the information asymmetry between issuers and investors. China is the second largest issuer of green bonds in the world. The current Chinese GBER legal framework is insufficient to ensure green bond market sustainability. Our purpose in this paper is to analyze the inadequacies of the Chinese GBER regulatory framework and to provide suggestions for overcoming the potential challenges within it. A textual analysis of primary legal sources and secondary academic sources serves as the main research methodology in this study. This paper provides an in-depth analysis of China’s GBER regulatory framework and addresses its shortcomings and weaknesses. Furthermore, given the evolving stage of the Chinese green bond market, this paper analyzes potential challenges for GBERs and proposes some suggestions to ensure high-quality reviews by GBERs.
随着绿色债券市场的扩大,越来越多的绿色债券外部审查员(以下简称 "GBER "或 "GBER")在投资者和金融监管机构中获得了发展。绿色债券外审员通过减少发行人与投资者之间的信息不对称,提高绿色债券的可信度,防范绿色债券市场的 "洗绿 "风险。中国是全球第二大绿色债券发行国。目前中国的 GBER 法律框架不足以确保绿色债券市场的可持续性。本文旨在分析中国 GBER 监管框架的不足之处,并为克服其中潜在的挑战提供建议。本研究的主要研究方法是对第一手法律资料和第二手学术资料进行文本分析。本文对中国的 GBER 监管框架进行了深入分析,并探讨了其不足之处和薄弱环节。此外,鉴于中国绿色债券市场所处的发展阶段,本文分析了国债审查机构可能面临的挑战,并提出了一些建议,以确保国债审查机构进行高质量的审查。
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引用次数: 0
A Continuum of Protection to Empowerment: The Evolving Legal Landscape of Decision-Making for Children and Adolescents 从保护到赋权的连续性:不断演变的儿童和青少年决策法律环境
IF 1.2 Q3 Social Sciences Pub Date : 2023-12-06 DOI: 10.3390/laws12060089
Dominique Moritz, Ben Mathews
In 2020, the United Kingdom’s Divisional Court made international headlines for their decision in Bell v Tavistock (2020) [...]
2020年,英国地方法院因贝尔诉塔维斯托克案(2020年)的判决而登上国际头条[…]
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引用次数: 0
The Covenant School Shooting: Media Coverage and Backlash against the Transgender Community 圣约学校枪击案:媒体报道和变性人群体的反弹
IF 1.2 Q3 Social Sciences Pub Date : 2023-11-28 DOI: 10.3390/laws12060088
Daisy Ball, James Suleyman
On 27 March 2023, Aiden Hale broke into the Covenant School, a private Christian academy in Nashville, TN, and killed three students and three staff members. Hale, a former student at the school, was transgender. Although assigned female at birth, Hale identified as male, asked to be called by a male name, and used he/him pronouns. In the aftermath of the shooting, a newfound wave of anti-trans rhetoric soared, once again putting members of the transgender community in harm’s way. In this article, we review the details of the Covenant School shooting and consider them in the context of the anti-trans movement in the United States, a movement that has escalated as transgender people have become more visible and more vocal in society. We then present findings from an extensive content analysis of newspaper coverage in the two weeks following the shooting (27 March–10 April). In so doing, we add to the literature on K-12 school shootings and gender studies, specifically stigma towards the transgender community.
2023 年 3 月 27 日,艾登-黑尔(Aiden Hale)闯入田纳西州纳什维尔的一所私立基督教学院--圣约学校,杀害了三名学生和三名教职员工。黑尔曾是该校学生,是一名变性人。虽然出生时被分配为女性,但黑尔认为自己是男性,要求别人用男性的名字称呼他,并使用他/他代词。枪击事件发生后,新一轮反变性人的言论激增,再次将变性人群体置于危险境地。在这篇文章中,我们回顾了圣约学校枪击案的细节,并在美国反变性人运动的背景下对其进行了思考,随着变性人在社会中变得更加引人注目、更加敢于发声,反变性人运动也在不断升级。随后,我们对枪击案发生后两周(3 月 27 日至 4 月 10 日)的报纸报道进行了广泛的内容分析,并展示了分析结果。在此过程中,我们对有关 K-12 学校枪击案和性别研究,特别是对变性人群体的污名化的文献进行了补充。
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引用次数: 0
An Analysis of Post-Apartheid Anti-Fronting Interventions Fostering Mainstreaming of the Black South Africans into Corporate Sector 种族隔离后反对抗干预措施促进南非黑人进入企业主流分析
Q3 Social Sciences Pub Date : 2023-11-13 DOI: 10.3390/laws12060087
Treasure Hlayisani Mathebula, Kolawole Olusola Odeku
While the colonial and apartheid regimes utilised draconian, arbitrary, segregated, discriminatory, and exclusive anti-black social-socioeconomic policies and laws to deny the majority of black South Africans access to and participation in various economic activities, post 1994 democratic South Africa has strategically introduced progressive policies and laws to ensure that black South Africans play active productive roles in socio-economic activities in all sectors. While this is commendable, various corporations and businesses owned by white companies are supposed to ensure that black people become part and parcel of the businesses, and companies are being denied active participation, using fronting purposefully to circumvent the requirements of the anti-fronting laws. Against this backdrop, this paper seeks to analyse the post-apartheid anti-fronting interventions that foster the mainstreaming of black South Africans into the corporate sector. The paper uses a literature review methodology to find and analyse primary and secondary sources of data relating to equality, BEE, and fronting. This paper presents the historical exclusion of blacks through the instrumentality of colonial and apartheid apparatuses and laws brutally utilised to exclude blacks from economic activities. Post 1994 democratic transformative interventions—laws—have been enacted to redress the segregated and exclusive laws; however, fronting activities and practices continue to undermine and circumvent successful implementation. This said, the post 1994 government continues to tackle impunity through the exploration of civil and criminal responsibilities and accountability of perpetrators and use the rule of law-judicial means to hold perpetrators accountable. This paper found that fronting is a persisting issue in South Africa despite anti-fronting legislative measures developed over the past years when the B-BBEE Act was amended. This paper advises more on pro-active anti-fronting measures to pro-actively foster the mainstreaming of black South Africans into the corporate sector.
虽然殖民和种族隔离政权利用严厉、武断、隔离、歧视和排他性的反黑人社会经济政策和法律,拒绝大多数南非黑人获得和参与各种经济活动,但1994年后民主的南非战略性地引入了进步的政策和法律,以确保南非黑人在所有部门的社会经济活动中发挥积极的生产作用。虽然这是值得赞扬的,但白人公司拥有的各种公司和企业应该确保黑人成为企业的重要组成部分,公司被拒绝积极参与,有目的地使用正面来规避反正面法的要求。在此背景下,本文试图分析种族隔离后的反对抗干预措施,这些干预措施促进了南非黑人进入企业部门的主流化。本文使用文献综述方法来查找和分析与平等、BEE和前沿相关的主要和次要数据来源。本文通过殖民和种族隔离机构的工具以及残酷地将黑人排除在经济活动之外的法律,展示了历史上对黑人的排斥。1994年以后的民主变革干预- -法律- -已经颁布,以纠正隔离和排他的法律;然而,前沿活动和实践继续破坏和阻碍成功的实施。尽管如此,1994年以后的政府继续通过探索民事和刑事责任以及对肇事者的问责来解决有罪不罚问题,并利用法治-司法手段追究肇事者的责任。本文发现,尽管过去几年B-BBEE法案修订后制定了反对抗立法措施,但在南非,对抗仍然是一个持续存在的问题。本文建议采取更积极的反对抗措施,积极促进南非黑人进入企业部门的主流化。
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引用次数: 0
The Anticorruption Protocol to the United Nations Convention against Corruption Beneficial Owner Rule 《联合国反腐败公约》受益权所有人规则的反腐败议定书
Q3 Social Sciences Pub Date : 2023-10-24 DOI: 10.3390/laws12060086
Stuart S. Yeh
To fight corruption, money laundering, and organized crime, a proposed APUNCAC Beneficial Owner Rule would require financial service personnel to obtain and submit certification by the true beneficial owner when covered funds are transacted in amounts exceeding USD 3000. The strategy would trap front men into false statements, create a transaction-level record of assertions by front men that can be tested by a prosecutor, eliminate loopholes that allow criminals to escape prosecution in offshore havens, not require proof of a predicate crime or the illicit nature of funds, trigger a chain of witness cooperation, fight organized crime using a domino strategy, and be accomplished via a relatively simple change in domestic laws. Analysis suggests (1) the required technology exists; (2) transaction friction would be minimal; and (3) that the implementation of the Rule is feasible and practical, both operationally and from a legal standpoint, suggesting that the proposed Rule offers a promising strategy to fight organized crime.
为了打击腐败、洗钱和有组织犯罪,拟议的APUNCAC受益所有人规则将要求金融服务人员在交易金额超过3000美元时获得并提交真正受益所有人的证明。这一策略将使幌子人落入虚假陈述的陷阱,创造一个可以由检察官检验的交易级别的幌子人断言记录,消除允许犯罪分子在离岸避风港逃避起诉的漏洞,不需要证明上游犯罪或资金的非法性质,触发证人合作链,使用多米诺骨牌策略打击有组织犯罪,并通过对国内法律进行相对简单的修改来实现。分析表明:(1)所需的技术是存在的;(2)交易摩擦最小;(3)从操作和法律的角度来看,《规则》的实施是可行和实际的,这表明拟议的《规则》为打击有组织犯罪提供了一个有希望的战略。
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引用次数: 0
Report on Enforcing the Rights of Children in Migration 关于执行移徙儿童权利的报告
Q3 Social Sciences Pub Date : 2023-10-19 DOI: 10.3390/laws12050085
Warren Binford, Michael Garcia Bochenek, Pablo Ceriani Cernadas, Emma Day, Sarah Field, Marci Hamilton, Ton Liefaard, Benyam Mezmur, Fasil Mulatu, Ann Skelton, Julia Sloth-Nielsen, João Stuart, Hans Van Loon, Jinske Verhellen
The ILA Study Group began its work by identifying guiding principles that should frame and inform state practices with respect to children in migration. These principles included, but were not limited to, non-discrimination; the best interests of the child; the right to life, survival, and development; the right of the child to express their views on all matters affecting them; and the right to an effective remedy. The Study Group identified some of the most common rights violations for children in migration such as arbitrary age assessment practices; inadequate and age-inappropriate reception policies and facilities; and immigration detention of children and other coercive practices. The Study Group undertook a multidisciplinary approach by summarizing the research documenting the harmful effects of these practices on child health and well-being. It surveyed (1) treaties and international instruments that might recognize a right or remedy for children on the move; (2) regional and international fora where the claims of children could be heard; and (3) the growing body of regional and international jurisprudence upholding the rights of children in migration. Finally, it identified gaps in the international and regional frameworks and formulated recommendations as to how to ensure children in migration are able to enforce their rights and access justice.
国际移民法研究小组的工作始于确定指导原则,这些原则应该为各国在移民儿童方面的做法提供框架和信息。这些原则包括但不限于不歧视;儿童的最大利益;生命权、生存权和发展权;儿童就影响到他们的一切事项发表意见的权利;以及获得有效补救的权利。研究小组确定了一些最常见的侵犯移徙儿童权利的行为,如武断的年龄评估做法;接待政策和设施不足,与年龄不符;移民拘留儿童和其他强制做法。研究小组采取了多学科方法,总结了记录这些做法对儿童健康和福祉有害影响的研究。它调查了(1)可能承认流动儿童的权利或补救办法的条约和国际文书;(2)听取儿童诉求的区域和国际论坛;(3)越来越多的地区和国际判例支持移民儿童的权利。最后,它确定了国际和区域框架中的差距,并就如何确保移徙儿童能够行使其权利和诉诸司法提出了建议。
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引用次数: 0
An Overview of the Portuguese Electronic Jurisdictional Administrative Procedure 葡萄牙电子司法行政程序概述
Q3 Social Sciences Pub Date : 2023-10-17 DOI: 10.3390/laws12050084
António Mendes Oliveira, Ricardo Lopes Dinis Pedro, Pedro Miguel Alves Ribeiro Correia, Fabrício Castagna Lunardi
In this paper, we seek to define the Portuguese Electronic Jurisdictional Administrative Procedure and characterize the scope and success of its implementation in terms of access to justice and court efficiency. It encompasses different perspectives on the judicial system and the electronic administrative procedure, reflecting the diversity of its authors, and combines a theoretical approach and discussion with statistics produced with official judicial data. Therefore, it introduces the issue and its background and discusses the models and principles of electronic judicial procedure and its representation in the Portuguese judicial procedure and law. It also presents the Portuguese exceptional and temporary regime for conducting judicial hearings in the context of the COVID-19 pandemic, discussing its merits and presenting the corresponding judicial statistics. The paper concludes that the advent of electronic judicial procedure, driven by technological advancements and aiming to achieve procedural effectiveness and efficiency, represents a paradigm shift and a change in the nature of the legal process, i.e., an ontological transformation in the theory of the process that requires a robust conceptual framework, to ensure consistent interpretation and application of procedural law and to guarantee respect for equality and legal certainty.
在本文中,我们试图定义葡萄牙电子司法行政程序,并从诉诸司法和法院效率的角度描述其实施的范围和成功。它包含了对司法系统和电子行政程序的不同观点,反映了其作者的多样性,并将理论方法和讨论与官方司法数据产生的统计数据结合起来。因此,本文介绍了这一问题及其产生的背景,并讨论了电子司法程序的模式和原则及其在葡萄牙司法程序和法律中的表现。它还介绍了葡萄牙在2019冠状病毒病大流行背景下进行司法听证会的特殊和临时制度,讨论了其优点并提供了相应的司法统计数据。本文的结论是,在技术进步的推动下,以实现程序的有效性和效率为目标,电子司法程序的出现代表了一种范式的转变和法律程序性质的变化,即程序理论的本体论转变,这需要一个健全的概念框架,以确保程序法的一致解释和适用,并保证尊重平等和法律确定性。
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引用次数: 1
Theory of Endorsements: Legislative and Jurisprudential Development in Romania and in the European Union 背书理论:罗马尼亚和欧盟的立法和法理发展
Q3 Social Sciences Pub Date : 2023-10-16 DOI: 10.3390/laws12050083
Vasilica Negruț, Ionela-Alina Zorzoană
Considered as being the main component element of the advisory procedure, an endorsement is an opinion that an administrative body requests from certain authorities and administrative structures, according to the subject matter of the regulation, to adopt/issue an administrative deed. In this article, using logical interpretation as well as comparative analysis, we set out to highlight the significance of endorsements in Romania, outline their legal nature, and establish the relationships between the types of endorsements, so that the conclusions may represent a starting point for a future theory of this type of documents. We considered the French specialty literature to give a comparative law note to our approach. At the same time, we considered certain types of endorsements in some European states, based on the analysis of a Codex regarding a series of Constitutions of some European states in order to emphasize the importance they give to these endorsements. We gave an overview of the theory of endorsements through the lens of the existing legislation over time in Romania or rather, its lack thereof. In our study, we also referred to the draft ReNEUAL Code of Administrative Procedure of the European Union, which aims at “transposing the European values into the regulation of administrative procedure related to the non-legislative implementation of European Union law and policy”. We set out on this analysis, considering the lack of legal regulation of endorsements, their legal nature, and their effects, with reference not only to doctrine but also to some cases that we considered for analysis from court practice. In the framework of the new effort to develop the Code (still in the draft form) in Romania, it seems that endorsements will receive their well-deserved place, distinct from simple administrative operations. Our main approach concerns Romanian legislation, doctrine, and jurisprudence, but it also includes a brief analysis of the jurisdiction of the Court of the European Union, with reference to the endorsements issued at the level of the institutions of the European Union. As a general conclusion, we believe that endorsements should be separately regulated, by clearly distinguishing between administrative documents and administrative operations, in the future Code of Administrative Procedure.
作为咨询程序的主要组成部分,核可是行政机构根据条例的主题要求某些当局和行政结构通过/签发行政契约的意见。在本文中,通过逻辑解释和比较分析,我们着手强调罗马尼亚背书的重要性,概述其法律性质,并建立背书类型之间的关系,以便结论可能代表未来这类文件理论的起点。我们考虑了法国专业文献,为我们的方法提供了比较法注释。与此同时,我们根据对一些欧洲国家一系列宪法的法典分析,考虑了一些欧洲国家的某些类型的认可,以强调它们对这些认可的重要性。我们通过罗马尼亚现有立法的镜头对背书理论进行了概述,或者更确切地说,它缺乏背书理论。在我们的研究中,我们还参考了欧盟的ReNEUAL行政程序法典草案,该草案旨在“将欧洲的价值观转化为与欧盟法律和政策的非立法实施有关的行政程序的监管”。考虑到背书缺乏法律规范、背书的法律性质和效力,我们不仅参考了理论,还参考了我们从法院实践中分析的一些案例,开始了这一分析。在罗马尼亚发展《治罪法》(仍处于草案形式)的新努力的框架内,与简单的行政操作不同,核可似乎将得到其应得的地位。我们的主要方法涉及罗马尼亚的立法、理论和法学,但它也包括对欧洲联盟法院的管辖权的简要分析,并参照欧洲联盟各机构一级发出的核可。作为一个总的结论,我们认为,在今后的《行政程序法》中,应当通过明确区分行政文件和行政业务来单独规定背书。
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引用次数: 0
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