Law Commons^™

Uk Car-Flipping: The Vat Fraud Market-Place And Certified Solutions, Richard Thompson Ainsworth

Faculty Scholarship

Missing Trader Intra-Community (MTIC) fraud and its offspring carousel fraud and contra trading fraud are siphoning huge amounts of VAT revenue from the UK Treasury. This fraud is not a function of the goods involved. It is a function of the market-place. Recently another type of market-place dependent VAT fraud has taken hold in the UK - car-flipping.

In some instances the market-place where these frauds festers is a pre-existing or natural market-place, one that grows out of legitimate commercial practices. Fraudsters enter this market-place (so the argument goes) and take advantage of legitimate businesses who unwittingly get caught up …

The Once And Future New York Stock Exchange: The Regulation Of Global Exchanges, Roberta S. Karmel

Faculty Scholarship

No abstract provided.

The Not So Great Writ: The European Court Of Human Rights Finds Habeas Corpus And Inadequate Remedy: Should American Courts Reexamine The Writ., Allen E. Shoenberger

Faculty Publications & Other Works

No abstract provided.

Privacy And Law Enforcement In The European Union: The Data Retention Directive, Francesca Bignami

Faculty Scholarship

This paper examines a recent twist in EU data protection law. In the 1990s, the European Union was still primarily a market-creating organization and data protection in the European Union was aimed at rights abuses by market actors. Since the terrorist attacks of New York, Madrid, and London, however, cooperation on fighting crime has accelerated. Now, the challenge for the European Union is to protect privacy in its emerging system of criminal justice. This paper analyzes the first EU law to address data privacy in crime-fighting—the Data Retention Directive. Based on a detailed examination of the Directive’s legislative history, the …

Twilight Of The Idols? Eu Internet Privacy And The Post Enlightenment Paradigm, Mark F. Kightlinger

Law Faculty Scholarly Articles

This Article provides a timely examination of the European Union's approach to information privacy on the internet, an approach that some legal scholars have held up as a model for law reform in the United States. Building on the author's recent piece discussing the U.S. approach to internet privacy, this Article applies to the EU's internet privacy regime a theoretical framework constructed from the writings of philosopher and social theorist Alasdair MacIntyre on the failures of Enlightenment and post-Enlightenment thought. The EU internet privacy regime is shown to reflect and reinforce three key elements of the "post-Enlightenment paradigm," i.e., the …

The Bologna Process And Its Implications For U.S. Legal Education, Laurel S. Terry

Faculty Scholarly Works

Virtually all European countries are in the midst of a massive multi-year project intended to dramatically restructure higher education in Europe. This project, which is known as the Bologna Process or Sorbonne-Bologna, began less than ten years ago when four European Union (EU) countries signed a relatively vague agreement. The Bologna Process has now grown to forty-six countries, including all of the EU Member States and nineteen non-EU countries. The Bologna Process participants have agreed to form the European Higher Education Area or EHEA by 2010; among other goals, the EHEA is intended to help Europe better compete in the …

Zapata Retold: Attorneys' Fees Are (Still) Not Governed By The Cisg, Harry Flechtner, Joseph Lookofsky

Articles

In this work, the authors reiterate and expand on their conclusion that the question of reimbursement for attorney fees incurred in the course of litigating a claim under the United Nations Sales Convention (CISG) is beyond the scope of the CISG, and is governed by domestic law. As discussed in the paper, this conclusion is in line with a recent CISG Advisory Council Opinion (Advisory Council Opinion No. 6) dealing with the calculation of damages under Article 74 of the CISG. We argue that relegating to domestic law the question of recovering attorney fees incurred during litigation over a CISG …

Dividend Taxation In Europe: When The Ecj Makes Tax Policy, Alvin C. Warren, Michael J. Graetz

Faculty Scholarship

This article analyzes a complex line of recent decisions in which the European Court of Justice has set forth its vision of a nondiscriminatory system for taxing corporate income distributed as dividends within the European Union. We begin by identifying the principal tax policy issues that arise in constructing a system for taxing cross-border dividends and then review the standard solutions found in national legislation and international tax treaties. Against that background, we examine in detail a dozen of the Court's decisions, half of which have been handed down since 2006. Our conclusion is that the ECJ is applying a …

The Council Of Europe Addresses Cia Rendition And Detention Program, Monica Hakimi

Faculty Scholarship

In November 2005, the U.S. media reported that the Central Intelligence Agency was operating secret detention facilities in a handful of foreign countries, including two in eastern Europe, and that detainees were often transferred between those facilities and states known to engage in torture. The news that terrorism suspects may have been denied their human rights in member states of the Council of Europe caused concern within the Council and triggered several responses. Within days of the media reports, the Council's Parliamentary Assembly appointed a rapporteur to investigate the extent to which member states were participating in the CIA program. …