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The C.J.E.U. Case Law Relevant to the General Anti-Avoidance Rule (G.A.A.R.) Under the Anti-Tax Avoidance Directive (A.T.A.D.) 欧盟《通用反避税规则》相关判例法根据反避税指令(A.T.A.D.)
IF 0.3 Q4 Social Sciences Pub Date : 2019-11-21 DOI: 10.6092/ISSN.2531-6133/10023
Błażej Kuźniacki
This study concentrates on the Court of Justice of the European Union (CJEU) case law in order to reconstruct from it an interpretative guidance for the proper understanding and thus application of general anti-abuse rule included in Article 6 ATAD (the ATAD’s GAAR). Although Article 6 aims to harmonises general anti-abuse rule in the domain of tax law among all MSs, its wide scope and its phraseology raises a plethora of issues, in particular in respect of its proper – EU compatible – understating and thus application. The analysis of the relevant CJEU case law, as undertaken in this paper, will set a scene for the question of compatibility of the ATAD’s GAAR with the concept of abuse developed by the CJEU in cases regarding abusive practices of taxpayers.  This piece aims to contribute in determining the reasonable understanding of the core elements of the ATAD’s GAAR in accordance with the EU primary law, as interpreted by the CJEU. This may provide the readers with a useful interpretative guideline to the ATAD’s GAAR, which could be of an assistance not only for tax authorities, but by all stakeholders, including taxpayers, courts, and MSs’ legislative bodies.
本研究集中于欧盟法院判例法,以从中重建解释性指导,以正确理解并适用《反虐待法》第6条中包含的一般反虐待规则(《反虐待公约》的GAAR)。尽管第6条旨在协调所有中小企业在税法领域的一般反滥用规则,但其广泛的范围和措辞引发了大量问题,特别是在其适当的——与欧盟兼容的——理解和应用方面。本文对欧盟法院相关判例法的分析,将为ATAD的GAAR与欧盟法院在纳税人滥用行为案件中提出的滥用概念的兼容性问题提供一个场景。这篇文章旨在根据欧盟主要法律(由欧盟法院解释),帮助确定对ATAD GAAR核心要素的合理理解。这可能会为读者提供一个有用的解释性指南,以指导ATAD的GAAR,这不仅有助于税务机关,也有助于所有利益相关者,包括纳税人、法院和MS的立法机构。
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引用次数: 1
A Mistake of Natural Law: Sir William Blackstone and the Anglican Way 自然法的错误:威廉·布莱克斯通爵士与英国国教之道
IF 0.3 Q4 Social Sciences Pub Date : 2019-10-28 DOI: 10.6092/ISSN.2531-6133/10402
C. Stern
It is said that no book on the common law surpasses the importance of Sir William Blackstone’s Commentaries on the Laws of England. But it is also said that the Commentaries is of questionable merit, with aspects of it downright incoherent. The most fundamental element of the Commentaries to attract this disparaging characterization is its discussion and use of what it usually calls “the law of nature” — and what we these days usually call “natural law.” Does the Commentaries perpetrate a mistake — actually many mistakes — of natural law? This article answers that it is not the Commentaries, but rather its critics that perpetrate mistakes of natural law. The mistakes arise from the expectation that Blackstone’s natural law would take after Thomas Aquinas’s (or even Christopher St. German’s) natural law. But readers of the Commentaries who allow Blackstone his own way with natural law will find it a valuable treatment that animates the whole. Blackstone’s natural law owes much to two influences, Roman law and the Anglican Church. The second influence is the more distinctive and guides Blackstone’s response to the first. Both led Blackstone to view the natural law as an order immanent in human law, an order especially prominent within the common law. Seen in this light, natural law provides the foundation for the Commentaries and a foundation for understanding law in our own day.
据说,没有一本关于普通法的书的重要性能超过威廉·布莱克斯通爵士的《英格兰法评注》。但也有人说,《评注》的价值值得怀疑,它的某些方面完全不连贯。《评注》吸引这种贬损性描述的最基本因素是它讨论和使用了它通常所说的“自然法则”——也就是我们今天通常所说的“自然法则”。《评注》是否犯了自然法则的错误——实际上是许多错误?本文认为,犯自然法错误的不是《解说集》,而是《解说集》的批评者。这些错误源于人们期望布莱克斯通的自然法则会效仿托马斯·阿奎那(甚至克里斯托弗·圣日耳曼)的自然法则。但是,《评论》的读者如果允许布莱克斯通用自己的方式处理自然法则,就会发现这是一种有价值的处理方式,使整本书充满活力。黑石的自然法在很大程度上受到两方面的影响,罗马法和英国国教。第二种影响更为明显,指引着黑石对第一种影响的回应。两者都使布莱克斯通将自然法视为人类法中固有的一种秩序,这种秩序在普通法中尤为突出。从这个角度来看,自然法为《注释》提供了基础,也是我们今天理解法律的基础。
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引用次数: 0
Criminal Copyright Infringement: Forms, Extent, and Prosecution in the United States 刑事版权侵权:美国的形式、范围和起诉
IF 0.3 Q4 Social Sciences Pub Date : 2019-08-23 DOI: 10.6092/ISSN.2531-6133/9782
Ioana Vasiu, Lucian Vasiu
This article highlights the importance of copyright industries for the developed economies and argues that criminal copyright infringement is a widespread offense, producing major economic losses for stakeholders, negatively impacting creativity, and raising significant cybersecurity and rule of law concerns. The article explains why there is a need for criminal protection of copyright protection and outlines the U.S. framework. In a comprehensive approach, based on a large corpus of data, consisting of cases brought to federal courts, in violation of Section 506 of Title 17 of the U.S. Code, and press releases and reports by law enforcement and industry groups, Section 3 describes the forms and extent of the phenomenon. Section 4 discusses essential aspects involved in the prosecution of these cases. Based on the number of cases brought to courts versus the criminal copyright infringing reports and estimates, the article concludes that this criminal phenomenon is significantly under-prosecuted and proposes a number of measures that could improve the criminal protection of copyrighted works.
本文强调了版权产业对发达经济体的重要性,并认为刑事版权侵权是一种广泛存在的犯罪行为,给利益相关者造成重大经济损失,对创造力产生负面影响,并引发了重大的网络安全和法治问题。这篇文章解释了为什么需要对版权保护进行刑事保护,并概述了美国的框架。第3节以一种综合的方法,基于大量的数据语料库,包括提交给联邦法院的违反美国法典第17章第506节的案件,以及执法部门和行业团体的新闻稿和报告,描述了这种现象的形式和程度。第4节讨论了起诉这些案件所涉及的基本方面。本文通过对侵权案件数量与侵权犯罪报告和估计的对比,得出结论认为这一犯罪现象严重不足,并提出了一些可以改善版权作品刑事保护的措施。
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引用次数: 2
For an Effective Training of Magistrates 有效训练裁判官
IF 0.3 Q4 Social Sciences Pub Date : 2019-06-20 DOI: 10.6092/ISSN.2531-6133/9561
João Batista Lazzari
This article assumes that proper training of magistrates is essential for society to have a democratic, independent judiciary and to provide a fair process, as judges ultimately pronounce on life, freedoms, rights, duties and assets of citizens. From this perspective, the present study aims to identify the pedagogical principles and guidelines to be observed for effective training of magistrates. In order to obtain a satisfactory answer to the presented problem the inductive method was used, concluding that the training of magistrates must be of a practical and multidisciplinary form, aiming at transmitting professional values and techniques that complement the legal formation and must seek the development of capacities and competences capable of providing efficiency and legitimacy in the judicial proceedings. Judicial training, therefore, is paramount in order for magistrates to be able to perform their tasks properly and to understand the human and social realities with which the justice system interacts.
该条假定,法官的适当培训对于社会拥有民主、独立的司法和提供公正的程序至关重要,因为法官最终对公民的生命、自由、权利、义务和财产作出裁决。从这个角度来看,本研究旨在确定有效培训地方法官应遵守的教学原则和指导方针。为了对所提出的问题得到满意的答复,采用了归纳法,结论是,对地方法官的培训必须是实用的和多学科的形式,目的是传授补充法律形成的专业价值和技术,并且必须谋求发展能够在司法程序中提供效率和合法性的能力和能力。因此,司法培训是至关重要的,以便地方法官能够适当地执行其任务,并了解司法系统与之相互作用的人类和社会现实。
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引用次数: 0
The Relocation of the U.S. Embassy from Tel Aviv to Jerusalem (Palestine v. United States of America): a Commentary on the Merits of the Case, Jurisdiction of the International Court of Justice and Admissibility of Palestine's Application 美国大使馆从特拉维夫迁至耶路撒冷(巴勒斯坦诉美利坚合众国):关于本案案情、国际法院管辖权和巴勒斯坦申请可否受理的评注
IF 0.3 Q4 Social Sciences Pub Date : 2019-05-09 DOI: 10.6092/ISSN.2531-6133/9425
Basheer Alzoughbi
This paper examines the legal status and historical context of the city of Jerusalem, specifically addressing the prohibition on establishment or maintenance of diplomatic missions within the Holy City. This will be undertaken firstly by exploring Security Council resolution 478 of August 1980, and secondly through a discussion of State practice and opinio juris. This paper was inspired by the recent developments regarding the conduct of the United States of America, the Republics of Guatemala and Paraguay in relocating their embassies from Tel Aviv to Jerusalem in May 2018. Unlike the Republic of Paraguay, which subsequently restituted its embassy to Tel Aviv in September 2018, the United States of America and the Republic of Guatemala have hitherto maintained their embassies in Jerusalem. This paper adopts a comparative approach by drawing on the particularities of Southern Rhodesia (Zimbabwe), South West Africa (Namibia) and Kuwait. It gradually examines the crux of the matter regarding the merits of the case initiated by Palestine against the United States of America in September 2018: namely the customary international diplomatic law underpinning the prohibition on establishing embassies in Jerusalem under the Vienna Convention on Diplomatic Relations. It further explores equally important issues relating to questions of jurisdiction of the International Court of Justice and admissibility of the application.
本文考察了耶路撒冷市的法律地位和历史背景,特别涉及禁止在圣城内设立或维持外交使团的问题。这将首先通过探讨安全理事会1980年8月第478号决议进行,其次通过讨论国家实践和法律意见进行。本文的灵感来源于美利坚合众国、危地马拉共和国和巴拉圭在2018年5月将其大使馆从特拉维夫迁至耶路撒冷方面的最新进展。与巴拉圭共和国随后于2018年9月将大使馆归还特拉维夫不同,美利坚合众国和危地马拉共和国迄今为止一直在耶路撒冷保留大使馆。本文借鉴了南罗得西亚(津巴布韦)、西南非洲(纳米比亚)和科威特的特点,采用了比较的方法。它逐渐审查了巴勒斯坦于2018年9月对美利坚合众国提起的案件的案情:即根据《维也纳外交关系公约》禁止在耶路撒冷设立大使馆的习惯国际外交法。它进一步探讨了与国际法院管辖权和申请可否受理问题有关的同样重要的问题。
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引用次数: 0
Corporate Social Responsibility, Business Opportunities and States’ Fragility or Failure: Colombia and DR Congo 企业社会责任、商业机会与国家的脆弱性或失败:哥伦比亚和刚果民主共和国
IF 0.3 Q4 Social Sciences Pub Date : 2019-05-03 DOI: 10.6092/ISSN.2531-6133/9420
A. García
The recurring allegations of human rights violations directly or indirectly caused by the activities of MNEs pose many challenges and particularly affect developing States in contexts of fragility and conflict. In such situations, transnational corporate structures, limited liability veils, fragmented jurisdictions and unwilling or unable States are overwhelmingly quoted as the main obstacles for a fairer globalization. This article is aimed at shedding some light on the last of these factors:  why some States seem to be unable or unwilling to protect human rights, in general terms and with regard to transnational corporate activities. A proper and pertinent Corporate Social Responsibility can help break this vicious circle, but companies need a paradigm shift to reasonably operate in those difficult circumstances.
跨国公司的活动直接或间接造成侵犯人权的指控一再出现,这带来了许多挑战,尤其影响到处于脆弱和冲突背景下的发展中国家。在这种情况下,跨国公司结构、有限责任的面纱、分散的管辖权以及不愿或无力的国家被认为是实现更公平全球化的主要障碍。本条旨在阐明这些因素中的最后一个:为什么有些国家似乎无法或不愿从总体上保护人权,以及在跨国公司活动方面保护人权。适当和相关的企业社会责任可以帮助打破这种恶性循环,但企业需要转变模式,才能在这些困难的情况下合理运营。
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引用次数: 2
Provisional Measures in Investor-State Arbitration: States Playing Games in Local Courts by Invoking the Trump Card (Police Powers) 投资者-国家仲裁中的临时措施:国家在地方法院使用王牌(警察权力)玩游戏
IF 0.3 Q4 Social Sciences Pub Date : 2019-04-22 DOI: 10.6092/ISSN.2531-6133/9359
Y. Dautaj, Bruno Gustafsson
This paper outlines arbitral tribunals’ power to order provisional measures under the auspices of I.C.S.I.D. Arbitration; that is, investor-state arbitration. The scope of a tribunal’s power is cumbersome to discern, especially when there are possible interferences with state sovereignty. More recently, tribunals have ordered provisional measures to suspend a domestic criminal investigation or proceeding. Is this an infringement on a states sovereign prerogatives or a response to, for example, dilatory tactics by a rogue state? The crux of the issue is this: a state will always be in a position to utilize its prosecutorial powers in order to frustrate the arbitration by putting immense pressure on the investor, its employees, or its witnesses, in other words: “playing games” in local courts. In order to guarantee procedural integrity of the arbitration and, as a corollary, the legitimacy of investor-state arbitration in its entirety, the provisional measure is a practical tool that can be used effectively. On a similar vein, “sovereignty” should not force tribunals to tie their hands when serious interference with the arbitral procedure is making the procedure unfair at best,or a nullity at worst. However, legal text both empowers and constrains the tribunal. The I.C.S.I.D. Convention only allows a tribunal to “recommend” provisional measures. As seen in light of investor-state case law, in an informal (perhaps de facto) stare decisis context, a number of tribunals seem to have justified the ordering of provisional measures. In the shadow of this construction lurks the de-legitimizing of the entire investor-state arbitration system. At the same time, rogue sovereigns playing games in local courts have the same de-legitimizing effect.
本文概述了仲裁法庭在国际商会仲裁主持下下令采取临时措施的权力;也就是说,投资者与国家之间的仲裁。法庭的权力范围很难辨别,特别是在可能干涉国家主权的情况下。最近,法庭下令采取临时措施,暂停国内刑事调查或诉讼。这是对国家主权特权的侵犯,还是对无赖国家拖延战术的回应?问题的关键在于:一个国家总是能够利用其检察权,通过对投资者、其雇员或其证人施加巨大压力,换句话说,就是在地方法院“玩游戏”,从而挫败仲裁。为了保证仲裁的程序完整性,以及作为必然结果的投资者-国家仲裁的整体合法性,临时措施是一种可以有效使用的实用工具。同样,当对仲裁程序的严重干涉使仲裁程序往好里说是不公平的,往坏里说是无效的,“主权”不应迫使仲裁庭束手束脚。然而,法律文本既赋予法庭权力,又限制了法庭。国际刑事法庭公约只允许法庭“建议”采取临时措施。从投资者-国家判例法的角度来看,在非正式的(也许是事实上的)“按先例行事”的背景下,许多法庭似乎已经证明下令采取临时措施是合理的。在这种构建的阴影下,潜伏着整个投资者-国家仲裁制度的非合法性。与此同时,在地方法院玩游戏的流氓主权国家也有同样的非合法性效果。
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引用次数: 1
Bilateral Investment Treaties of Uzbekistan: Investor-State Dispute Resolution 乌兹别克斯坦双边投资条约:投资者与国家争端的解决
IF 0.3 Q4 Social Sciences Pub Date : 2019-02-14 DOI: 10.6092/ISSN.2531-6133/9065
E. Tulyakov
The main purpose of this paper is to familiarise the reader with how foreign investors are protected in Uzbekistan under its BITs. Thus, the paper will analyse BIT clauses of Uzbekistan and investor-state dispute resolution mechanisms available under Uzbek BITs. Throughout the following paper, the reader will notice that although Uzbek BITs contain some provisions inherent in modern BITs in terms of investor-state dispute settlement there is still room for improvement. Therefore, recommendations for improvement will be provided at the end of this article.
本文的主要目的是让读者熟悉乌兹别克斯坦双边投资条约如何保护外国投资者。因此,本文将分析乌兹别克斯坦的双边投资条约条款以及乌兹别克斯坦双边投资条约下的投资者-国家争端解决机制。在下文中,读者会注意到,尽管乌兹别克斯坦双边投资条约包含了现代双边投资条约在投资者与国家争端解决方面的一些固有条款,但仍有改进的余地。因此,本文末尾将提出改进建议。
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引用次数: 0
Openness in international investment law : Too much of a good thing? 国际投资法的开放性:太多的好事?
IF 0.3 Q4 Social Sciences Pub Date : 2018-12-13 DOI: 10.6092/ISSN.2531-6133/8773
Jens Hillebrand Pohl
In recent years, investment treaty practice and arbitral case law have increasingly recognized government transparency as an obligation of international investment law. Yet, there could hardly be less of a consensus regarding what level of transparency is required, with case law ranging from one strand requiring “total transparency” to another merely prohibiting “complete lack of transparency”. This apparent paradox seems to be about to change. Some of the most recent treaty practice appears to endorse the latter, restrictive interpretation of transparency. How come? This article sets forth two arguments: First, transparency is in part a binary concept, similar to many other familiar and related legal concepts, such as good faith, lack of arbitrariness and due process, and that transparency could thus, without contradiction, be said to be either “total” or “completely lacking” and nothing in between. Second, restrictive case law and the most recent treaty practice refuses to recognize as a legal requirement the concept of transparency as denoting a gradual quality of the law and of the administration of law.
近年来,投资条约实践和仲裁判例法越来越多地承认政府透明度是国际投资法的一项义务。然而,对于需要多大程度的透明度,人们几乎没有达成共识,判例法从一种要求“完全透明”到另一种仅仅禁止“完全缺乏透明度”。这种明显的矛盾似乎即将改变。最近的一些条约实践似乎支持后一种对透明度的限制性解释。怎么会?本文提出了两个论点:首先,透明度在某种程度上是一个二元概念,类似于许多其他熟悉和相关的法律概念,如诚信、缺乏任意性和正当程序,因此,透明度可以毫无矛盾地说成是“完全”或“完全缺乏”,而不是介于两者之间。第二,限制性判例法和最近的条约实践拒绝承认透明度概念是一项法律要求,因为透明度表示法律和法律行政的渐进性质。
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引用次数: 1
Magistrates Training: Why to Crave for More Creative Cities and Judges? 地方法官培训:为什么渴望更多的创意城市和法官?
IF 0.3 Q4 Social Sciences Pub Date : 2018-09-16 DOI: 10.6092/issn.2531-6133/8467
Gilson Jacobsen, João Batista Lazzari
This study seeks to identify the contemporary challenges of the judiciary and the need for training of judges focused on skills aimed at resolving these adversities. To demonstrate this approach, it points out the importance of judicial creativity in face of the disorderly urban development with the exclusion of the poorest people.  The  study concludes  that  the  Magistrate's  Judicial  Schools  for  Training  and  Improvement  have the  role  of  establishing  training  activities  that  combine  legal  techniques  with knowledge of management, socioeconomics and creativity.  The paper also  encourages socio-judiciary research programs and exchanges with universities, so that judges are encouraged  to  enroll  in  Master  and  Doctoral  courses,  and  possibly attend a  second graduation.
这项研究旨在确定司法部门当前面临的挑战,以及对法官进行培训的必要性,培训的重点是解决这些困难的技能。为论证这一思路,指出在城市无序发展、最贫困人口被排斥的情况下,司法创新的重要性。这项研究的结论是,治安法官培训和改进司法学校的作用是开展培训活动,将法律技术与管理、社会经济学和创造力的知识结合起来。该文件还鼓励社会司法研究项目和与大学的交流,以鼓励法官参加硕士和博士课程,并可能参加第二次毕业。
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引用次数: 0
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University of Bologna Law Review
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