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Articles 1 - 10 of 10
Full-Text Articles in Law
Techniques For Regulating Military Force, Monica Hakimi
Techniques For Regulating Military Force, Monica Hakimi
Faculty Scholarship
This chapter draws on the five chapters that follow—each of which describes the war powers in a single country — to identify and analyze some of the techniques for regulating this area of foreign affairs and then to reflect on the value of comparative research on it. Three basic techniques are: (1) to establish substantive standards on when the government may or may not use force, (2) to divide among different branches of government the authority to deploy the country’s armed forces, and (3) to subject such decisions to oversight or review. There is considerable variation, both across countries and …
Comparative Approaches To Constitutional History, Jamal Greene, Yvonne Tew
Comparative Approaches To Constitutional History, Jamal Greene, Yvonne Tew
Faculty Scholarship
An historical approach to constitutional interpretation draws upon original intentions or understandings of the meaning or application of a constitutional provision. Comparing the ways in which courts in different jurisdictions use history is a complex exercise. In recent years, academic and judicial discussion of “originalism” has obscured both the global prevalence of resorting to historical materials as an interpretive resource and the impressive diversity of approaches courts may take to deploying those materials. This chapter seeks, in Section B, to develop a basic taxonomy of historical approaches. Section C explores in greater depth the practices of eight jurisdictions with constitutional …
Vat Fraud And Terrorist Funding -- The Azizi Extradition Allegations Part I, Richard Thompson Ainsworth
Vat Fraud And Terrorist Funding -- The Azizi Extradition Allegations Part I, Richard Thompson Ainsworth
Faculty Scholarship
On April 14, 2015 Samir Azizi, a 25 year old German/Afghan citizen, was extradited from the United States to Germany. The Extradition Compliant alleged (in 89 criminal counts) that Azizi had denied the German Treasury €61,104,368 in VAT revenue with 12 distinct Missing Trader Intra-Community (MTIC) fraud schemes. At the time of arrest the 26 year old Azizi admitted that his involvement in MTIC frauds stretched back even before 2008, the initial reference year of the Complaint.
This paper assesses the Azizi extradition in two parts. The first part considers the first 26 criminal counts, representing alleged VAT losses of …
Use And Enjoyment Of Intangible Services: The German, Austrian, Danish And Estonian Vat Derogations, Richard Thompson Ainsworth
Use And Enjoyment Of Intangible Services: The German, Austrian, Danish And Estonian Vat Derogations, Richard Thompson Ainsworth
Faculty Scholarship
When the Czech Republic elected (effective January 1, 2009) to derogate from the standard rules for determining the place of supply for intangible services, pursuant to Article 58 of the Recast VAT Directive (RVD), it was following the lead of ten other Member States. This paper considers four of those other jurisdictions - Germany, Austria, Estonia, and Denmark - and compares their derogations with that of the Czech Republic.
In each instance a use and enjoyment standard determines the place of supply for certain intangible services. The affected transactions are (potentially) wide ranging. In each instance non-EU countries are on …
Quebec's Module D'Enregistrement Des Ventes (Mev): Fighting The Zapper, Phantomware And Tax Fraud With Technology, Richard Thompson Ainsworth
Quebec's Module D'Enregistrement Des Ventes (Mev): Fighting The Zapper, Phantomware And Tax Fraud With Technology, Richard Thompson Ainsworth
Faculty Scholarship
On January 28, 2008 the Quebec Minister of Revenue, Jean-Marc Fournier, announced that by late 2009 the MRQ will begin testing a device, the module d'enregistrement des ventes (MEV) that is projected to substantially reduce tax fraud in the restaurant sector. By 2010 or 2011 MEVs will be mandatory in all Quebec restaurants, where they will assure accuracy and retention of business records within electronic cash registers (ECRs).
This paper moves beyond a discussion of the variety of sales suppression programs in use - zappers and phantom-ware. The concern here is on enforcement efforts, particularly the MEV. The intent is …
Rabenmutter And The Glass Ceiling: An Analysis Of Role Conflict Experienced By Women Lawyers In Germany As Compared With Women Lawyers In The United States, Jacquelyn H. Slotkin
Rabenmutter And The Glass Ceiling: An Analysis Of Role Conflict Experienced By Women Lawyers In Germany As Compared With Women Lawyers In The United States, Jacquelyn H. Slotkin
Faculty Scholarship
The purpose of this article is to analyze and compare women lawyers in Germany with women lawyers in the United States: their legal education, gender proportion in the legal profession, work opportunities, satisfaction with professional choices, and role conflicts. 22 Part I of this article will describe Germany's legal education and compare it with U.S. legal education. Part II will review the literature and issues relevant to German women lawyers as compared with U.S. women lawyers and will summarize and analyze how societal attitudes have affected women's choices in Germany and in the United States. Part III will compare demographic …
Agenda Control In The Bundestag, 1980-2002, William M. Chandler, Gary W. Cox, Mathew D. Mccubbins
Agenda Control In The Bundestag, 1980-2002, William M. Chandler, Gary W. Cox, Mathew D. Mccubbins
Faculty Scholarship
We find strong evidence of monopoly legislative agenda control by government parties in the Bundestag. First, the government parties have near-zero roll rates, while the opposition parties are often rolled over half the time. Second, only opposition parties’ (and not government parties’) roll rates increase with the distances of each party from the floor median. Third, almost all policy moves are towards the government coalition (the only exceptions occur during periods of divided government). Fourth, roll rates for government parties sky- rocket when they fall into the opposition and roll rates for opposition parties plummet when they enter government, while …
Changing Paradigms: The Liability Of Corporate Groups In Germany, René Reich-Graefe
Changing Paradigms: The Liability Of Corporate Groups In Germany, René Reich-Graefe
Faculty Scholarship
The German law on affiliated companies and groups of companies ("Konzernrecht"), as embodied in the German Stock Corporation Act of 1965, as amended ("Aktiengesetz"), has often been credited for its innovative approach to the dichotomy of liability strategies relevant to corporate groups-viz., the traditional concept of entity liability based on the fundamental doctrine of the legal separateness of the corporate entity and, accordingly, resulting in a limitation of investor liability as the rule, and discrete and rare occurrences of what is almost poetically designated the "piercing of the corporate veil" ("DurchgriffshaJtung") as narrow and reluctantly crafted exceptions, and the more …
Book Review: Decreeing Women's Equality: Using Women's History To Create Legal Parity, Denise D. J. Roy
Book Review: Decreeing Women's Equality: Using Women's History To Create Legal Parity, Denise D. J. Roy
Faculty Scholarship
This article critiques the feminist view Ute Gerhard offers in “Debating Women's Equality: Toward a Feminist Theory of Law from a European Perspective”. Throughout Debating Women's Equality, Gerhard appears to have three ambitious objectives in mind: (1) to decry the paucity of research into women's legal history while beginning to do the needed work, focusing primarily on Germany but also broadly exploring European trends, (2) to demonstrate that German/European women's legal history ultimately vindicates reliance on “equal rights” as a political strategy for women, and (3) to develop an understanding of legal equality that can serve as a meaningful tool …
The Constitutional Law Of German Unification, Peter E. Quint
The Constitutional Law Of German Unification, Peter E. Quint
Faculty Scholarship
No abstract provided.