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Articles 1 - 5 of 5
Full-Text Articles in Law
Reparations: A Comparative Perspective, Fernanda G. Nicola
Reparations: A Comparative Perspective, Fernanda G. Nicola
Articles in Law Reviews & Other Academic Journals
This article focuses on the treatment of reparations in recent jurisprudence of the European Court of Human Rights (ECHR) and the European Court of Justice (ECJ). In the so-called “prisoner cases,” Assanidze v. Georgia and Ilascu and Others v. Moldova and Russia, the ECHR moved beyond its previously limited approach to reparations by finding that continued detention of the lawsuit applicants would entail a prolonged violation of the Convention for the Protection of Human Rights and Fundamental Freedoms and then asking the States to immediately release the prisoners. The author then turns to ECJ immigration cases Zhu v. Sec’y of …
Federalism And The Commerce Clause: A Comparative Perspective, Reuven S. Avi-Yonah
Federalism And The Commerce Clause: A Comparative Perspective, Reuven S. Avi-Yonah
Articles
The U.S. Supreme Court has on numerous occasions addressed the constitutionality of state taxes under the U.S. Constitution (most often under the Commerce Clause, but sometimes under the Equal Protection and Due Process Clauses). In general, the Supreme Court has granted wide leeway to the states to adopt any tax system they wish, only striking down the most egregious cases of discrimination against out-of-state residents. Thus, for example, the Court has generally refused to intervene against state tax competition to attract business into the state. It has twice upheld a method of calculating how much income of a multinational enterprise …
Center Of Main Interests, International Insolvency Case Venue, And Equality Of Arms: The Eurofood Decision Of The European Court Of Justice, Samuel Bufford
Center Of Main Interests, International Insolvency Case Venue, And Equality Of Arms: The Eurofood Decision Of The European Court Of Justice, Samuel Bufford
Journal Articles
This Article examines the Eurofood-E.C.J. decision and evaluates its impact on the decisions of the Irish and the Italian courts to open main insolvency cases for Eurofood. This Article also addresses the broader international insolvency law issues that the E.C.J. decision left open. Part II of this Article provides background information on the format and binding effect of a decision of the E.C.J. Part III explores the background of Parmalat and Eurofood and describes the Eurofood cases in the Irish and Italian courts prior to the E.C.J. decision. Part IV examines the E.C.J. decision, its rationale, and its application to …
Dividend Taxation In Europe: When The Ecj Makes Tax Policy, Alvin C. Warren, Michael J. Graetz
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 …
Overview Of Recent Cases Before The European Court Of Human Rights And The European Court Of Justice (October - December 2007), Mel Cousins
Mel Cousins
This article examines recent cases before the ECHR and ECJ on issues such as special non-contributory benefits and Regulation 1612/68; nationality nationality and other discrimination, EU competition law and payment of social security benefits; social insurance for prisoners; and delay in rectifying a breach of the International Covenant on Economic, Social and Cultural Rights.