Digital Commons Network^™

Vat Triangulation With A Us Middleman Vstr, C-587/10, Richard Thompson Ainsworth

Faculty Scholarship

It is not every day that an American firm finds itself in the middle of an EU VAT controversy that significantly develops the law. However, the September 27, 2012 decision of the European Court of Justice (ECJ) does just that. The case is Vogtländische Straβen-,Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v. Finanzamt Plauen.

In November 1998 Atlantic International Trading Company (AIT), an American company established in New York, NY, purchased two stone-crushers from VSTR, a firm established in Germany. AIT quickly re-sold the stone-crushers to an end user established in Finland. The VSTR/AIT contract was “ex works,” that is AIT …

Marriage Pluralism, Family Law Jurisdiction, And Sex Equality In The United States, Linda C. Mcclain

Faculty Scholarship

In many regions of the world, rights guaranteed under the civil law, including rights to gender equality within marriage and rights in the distribution of family property and child custody upon divorce, are in conflict with the principles of religious law. Women's rights issues are often at the heart of these tensions, which present pressing challenges for theorists, lawyers, and policymakers. This anthology brings together leading scholars and activists doing innovative work in Jewish law, Muslim law, Christian law, and African customary law. Using examples drawn from a variety of nations and religions, they interrogate the utility of recent theoretical …

Vat Fraud & Triangulation, Richard Thompson Ainsworth

Faculty Scholarship

Missing trader intra-community (MTIC) fraud has received a lot of domestic enforcement attention. True cross border enforcement (joint or coordinated multi-Member State audit) has been limited. There are signs that this is changing as the Member States become more aggressive in their search for revenue.

Along with this shift in enforcement focus, triangulation analysis has moved from being an interesting aspect of the MTIC fraud structure to the central element in a larger understanding of how a fraudster thinks and how he carries out his fraud. We are coming to understand that triangulations are not only the mechanism of how …

Against Employer Dumpster-Diving For Email, Michael Z. Green

Faculty Scholarship

Recent attorney client-privilege cases ojfer a modern understanding of reasonable expectations of employee privacy in the digital age. Today employees are sending an increasing number of electronic mail communications to their attorneys via employer-provided computers or other digital devices with an expectation of privacy and confidentiality. Historically, courts summarily dispensed with these matters by finding that an employer policy establishing employer ownership of any communications made through employer-provided devices eliminated any employee expectation of privacy in the communications and waived any viable privacy challenges to employer review of those communications. Nevertheless, within the last couple of years, several cases involving …

Judicial Innovation And Sexual Harassment Doctrine In The U.S. Court Of Appeals., Laura P. Moyer, Holley Takersley

Faculty Scholarship

The determination that sexual harassment constituted “discrimination based on sex” under Title VII was first made by the lower federal courts, not Congress. Drawing from the literature on policy diffusion, this article examines the adoption of hostile work environment standards across the U.S. Courts of Appeals in the absence of controlling Supreme Court precedent. The results bolster recent findings about the influence of female judges on their male colleagues and suggest that in addition to siding with female plaintiffs, female judges also helped to shape legal rules that promoted gender equality in the workplace.

The Litigation Finance Contract, Maya Steinitz

Faculty Scholarship

Litigation funding-for-profit, nonrecourse funding of a litigation by a nonparty-is a new and rapidly developing industry. It has been described as one of the "biggest and most influential trends in civil justice" today by RAND, the New York Times, and others. Despite the importance and growth of the industry, there is a complete absence of information about or discussion of litigation finance contracting, even though all the promises and pitfalls of litigation funding stem from the relationships those contracts establish and organize. Further, the literature and case law pertaining to litigation funding have evolved from an analogy between litigation funding …

A Minimal Participatory Condition On Democratic Right, Jeremy Bendik-Keymer

Faculty Scholarship

There are two problems that plagued the construction of representation in the U.S. constitution leading up to its ratification, and these two problems could conceivably be addressed through a single, practical condition on democratic participation. The first problem is the problem of poor judgment. The second problem is the problem of remote representation. In this essay, I will propose that both problems be partially but substantially addressed through a minimum participatory condition on democratic right. Let me first set up each problem textually.

Real-Time Collection Of The Value-Added Tax: Some Business And Legal Implications, Richard Thompson Ainsworth, Boryana Madzharova

Faculty Scholarship

Recent estimates of the level of VAT fraud in the EU are commensurate with the EU budget. With the Green paper on the future of VAT, the European Commission stressed the urgency and necessity of comprehensive VAT reforms. This paper analyses the business and legal implications of the recently proposed split-payment mechanism, which, if implemented, would move VAT’s method of collection to real-time. The discussion is positioned in the context of two increasingly visible trends in the EU – the general shift towards greater reliance on indirect taxation and the growing popularity of electronic payment instruments. The potential implementation of …

Human Trafficking: Trends In Africa, Florence Shu-Acquaye

Faculty Scholarship

No abstract provided.

Promises Policies And Principles The Supreme Court And Contractual Obligation In Labor Relations, Daniel P. O'Gorman

Faculty Scholarship

No abstract provided.

Intellectual Property Training And Education For Development, Peter K. Yu

Faculty Scholarship

Written for a symposium addressing the need to construct a positive policy and research agenda for international intellectual property law, this article explores ways to improve the design and delivery of intellectual property training and educational programs. The article draws on the author's experience as the rapporteur for the International Roundtable on WIPO Development Agenda for Academics.

The article begins by reflecting on WIPO’s changing orientation, outlining the principles and goals recognized in its Development Agenda. It emphasizes the need for an expansion of coverage in intellectual property training and educational programs. It also offers guidelines on ways to redesign …

There's No Place Like Home: Realizing The Vision Of Community-Based Mental Health Treatment For Children, Yael Cannon

Faculty Scholarship

On the heels of the recession, the recent U.S. Census data reveals that the percentage of children living in poverty in the United States has grown to almost a quarter. Because children from low-income families are more likely to be exposed to high levels of stress, violence, abuse, overcrowding and other risk factors, they are far more likely to develop a mental health disorder--and to have their mental health needs go unmet. Rather than receive the necessary educational and mental health services, these children are often suspended and expelled, funneled through the school-to-prison pipeline' into the juvenile and criminal justice …

Mandatory Predispute Consumer Arbitration, Structural Bias, And Incentivizing Procedural Safeguards, Nancy A. Welsh

Faculty Scholarship

Within the past several decades, there has been an explosion in the creation, institutionalization and use of “alternative” dispute resolution procedures. Mandatory predispute arbitration has generated the most controversy because it appears beset with structural bias. The recent cases of AT&T Mobility LLC v. Concepcion and Compucredit Corp. v. Greenwood have raised additional concerns as the Supreme Court has announced that corporations can force consumers to arbitrate their private and statutory claims and give up their rights to pursue class relief. This Article begins by arguing that the Supreme Court’s enthusiastic embrace of mandatory predispute arbitration should be understood primarily …

Punishment Without Conviction: Controlling The Use Of Unconvicted Conduct In Federal Sentencing, Gerald F. Leonard, Christine Dieter

Faculty Scholarship

Federal sentencing law is widely applied to punish offenders not only for the offenses of which they have been convicted, but also, in the same proceeding, for offenses of which they have not been convicted. Unlike many scholars, we accept that federal courts can, in the right circumstances, legitimately enhance sentences for facts and conduct found at sentencing, even when those facts and conduct constitute uncharged offenses or even charges on which the defendant actually won an acquittal. But we argue that in identifiable cases, the use of such sentencing facts does cross the line from appropriate contextualization of the …

Law Clinics In Taiwan: Can Clinical Legal Education Succeed In This Civil Law Jurisdiction With An Undergraduate Legal Education System?, Serge A. Martinez

Faculty Scholarship

Law school clinics' are an important part of legal education around the world, but there are still many places without clinics, including Taiwan. It is important for Taiwanese legal educators to consider whether and how clinical education might fit into the Taiwanese legal education system. When discussing clinical education, several concerns are commonly raised. are undergraduate students capable of doing and benefitting from clinical work? Is student practice legal? What effect does student practice have on quality of representation? How does a clinic fit with the existing apprenticeship program? Who would teach a clinic? How do clinics fit with the …

Jewish Identity And Judging: Seymour Simon Of Illinois, Jack M. Beermann

Faculty Scholarship

Illinois Supreme Court Justice Seymour F. Simon (1915-2006) would have filled the stereotype of the righteous man in Jewish lore. He was a man of principle, communicated those principles in an insistent tone to anyone who would listen, worked hard to further the cause of justice and earned a reputation as a committed public servant. Justice Simon served as Justice of the Illinois Supreme Court from 1980-1988 after having served on the Illinois Appellate Court from 1974-1980. Before winning election to the courts, Justice Simon was a politician, serving, inter alia, as an alderman in the City of Chicago and …

Reframing Federalism — The Affordable Care Act (And Broccoli) In The Supreme Court, Wendy K. Mariner, George J. Annas, Leonard H. Glantz

Faculty Scholarship

The U.S. Supreme Court decision to uphold most of the Affordable Care Act (ACA), including the insurance-coverage requirement, allows historic reforms in the health care system to move forward. Because the justices were split four to four on whether the ACA was constitutional, Chief Justice John Roberts was able to write the lead opinion that commanded five votes for whatever outcome he determined was constitutional. The chief justice's leadership in upholding almost all of the ACA was unanticipated, as was much of his legal reasoning. It was widely assumed that the interpretation of the Commerce Clause by the Court would …

An Empirical Analysis Of Conservative, Liberal, And Other "Biases" In The United States Courts Of Appeals For The Eighth & Ninth Circuits, Robert E. Steinbuch

Faculty Scholarship

No abstract provided.

Vat Fraud In The Customer Chain - The German Perfect Storm Cases, Richard Thompson Ainsworth

Faculty Scholarship

German civil and criminal courts have not always agreed over whether to allow a taxpayer to zero-rate intra-Community supplies when the taxpayer making the supply knew (or should have known) that his buyer in the other Member State intended to fraudulently evade VAT as a missing trader. This is no longer the case. Zero-rating of intra-community supplies is now being denied in German civil and criminal courts.

This paper considers how far Germany appears to be extending the law in this area. In 2011 six cases were heard by the Bundesfinanzhof (German Supreme Tax Court) that demonstrate both (a) the …

A Silent Action: Engagements With Thomas Merton, Christopher Pramuk

Faculty Scholarship

No abstract provided.

Families Of Color In Crisis: Bearing The Weight Of The Financial Market Meltdown, André Douglas Pond Cummings

Faculty Scholarship

The financial market crisis of 2008 landed heaviest and hardest upon communities of color. In the minority communities that continue to bear the crushing weight of this crisis—which continues unrequited—women of color, and by extension, their families, are by far the group most devastated by the global market meltdown. In an ultimate irony, most economists, scholars, and commentators now agree that the collapse, which continues to ravage Main Street, was caused primarily by a select group of privileged white men–i.e., Wall Street executives, bankers, and the politicians purchased by Wall Street largess. The impact of Wall Street’s fascination with securitizing …

Mahagében Kft & Péter Dávid: Re-Directing The Eu Vat's Perfect Storm, Richard Thompson Ainsworth

Faculty Scholarship

On June 21, 2012 the Court of Justice of the European Union (CJEU) rendered judgment on two Hungarian references, Mahagében kft v. Nemzeti Adó-és Vámhivatal Dél-dunántúli Regionális Adó Fölgazgatósága and Péter Dávid v. Nemzeti Adó-és Vámhivatal Dél-dunántúli Regionális Adó Fölgazgatósága (Mahagében/Dávid). The Mahagében/Dávid decisions clarify the CJEU’s earlier holdings in the joined cases of Alex Kittel v. Belgium and Belgium v. Recolta Recycling SPRL (Kittel/Recolta).

Kittel/Recolta is a critically important decision. It is central to the EU’s anti-fraud effort. It is one of three legal imperatives that earlier this year appeared to be coalescing into a Perfect (enforcement) Storm.

After …

The Legal Significance Of Adolescent Development On The Right To Counsel: Establishing The Constitutional Right To Counsel For Teens In Child Welfare Matters And Assuring A Meaningful Right To Counsel In Delinquency Matters, Michael J. Dale, Jennifer K. Pokempner, Riya Saha Shah, Mark F. Houldin, Robert G. Schwartz

Faculty Scholarship

No abstract provided.

Introduction: Symposium On ‘Convicting The Innocent, Brandon L. Garrett

Faculty Scholarship

Examining what went wrong in the first 250 DNA exonerations was a sobering occupation, and I describe what I found in my book Convicting the Innocent, published by Harvard University Press in 2011. Still more haunting is the question of how many other wrongful convictions have not been uncovered and will never see the light of day. The New England Law Review has brought together a remarkable group of scholars who have each made leading contributions to the study of wrongful convictions from different disciplines and scholarly perspectives: Simon Cole, Deborah Davis, Gisli H. Gudjonsson, Richard Leo, and Elizabeth Loftus. …

Hugo Black’S Vision Of The Lawyer, The First Amendment, And The Duty Of The Judiciary: The Bar Applicant Cases In A National Security State, Joshua E. Kastenberg

Faculty Scholarship

Centered on Justice Black, this Article is a legal history of the decisional processes, political influences, and jurisprudential ideologies involved in Konigsberg v. State Bar of California (Konigsberg I), Schware v. Board of Bar Examiners, Konigsberg v. State Bar of California (Konigsberg II ). It also provides a window into what the Justices saw as the role of the legal profession in the criminal justice system, as well as in national security. Within the Court, two opposing camps led by Justice Hugo Black and Justice John Harlan sparred over the ability of state judicial branches to determine bar admission based …

The Role Of Case Complexity In Judicial Decision Making., Laura P. Moyer

Faculty Scholarship

The literature on ideology and decision making offers conflicting expectations about how judges’ ideology should affect their votes in cases that raise many legal issues. Using cases from the U.S. Courts of Appeals, I examine the strength of ideology as a predictor of sincere voting in single and multi-issue cases and test whether the same effect for ideology can be seen for liberal and conservative judges. For all judges, ideology yields a larger effect as the number of issues increases; however, conservative judges are much more likely than liberal judges to cast sincere votes at all levels of complexity.

Constitutional And Religious Redemption: Assessing Jack Balkin's Call For A 'Constitutional Project’, Linda C. Mcclain

Faculty Scholarship

I begin with a disclaimer: I am not a constitutional theorist. I haven’t even played one on TV. But according to Professor Jack Balkin’s ambitious new book Living Originalism, that should not stop me from engaging in what he calls “the constitutional project,” in which I, along with others, attempt to interpret – indeed, to redeem – the U.S. constitution.1 Living Originalism pairs two intriguing ideas: a “constitutional project” and “constitutional redemption.” I am excited by the notion of a project, and of a constitutional project in particular. In my work for at least a decade I have used the …

The Domestic Politics Of International Extradition, William Magnuson

Faculty Scholarship

Extradition poses a set of unique challenges for current theories of international law. State decisions regarding extradition involve the intersection of domestic criminal law, complex international treaties, and often overtly political considerations, thus def ing neat explanation by legal theorists. This Article argues that current theory fails to adequately explain the international law of extradition because it relies on state-centric models of international relations. By focusing our attention on unitary state interests, commentators overlook the important ways in which domestic politics shapes and influences state behavior. More particularly, this Article argues that domestic groups and institutions both constrain and empower …

Some Thoughts On The Porous Boundary Between Ordinary And Extraordinary Fraud, Miriam H. Baer

Faculty Scholarship

No abstract provided.

The Public Defender As Anti-Trafficking Advocate, An Unlikely Role: How Current New York City Arrest And Prosecution Policies Systematically Criminalize Victims Of Sex Trafficking, Kate Mogulescu

Faculty Scholarship

No abstract provided.