European Law Commons^™

Subsidiarity In The Tradition Of Catholic Social Doctrine, Patrick Mckinley Brennan

Working Paper Series

This chapter is an invited contribution to the first English-language comparative study of subsidiarity, M. Evans and A. Zimmerman (eds.), Subsidiarity in Comparative Perspective (forthcoming Springer, 2013). The concept of subsidiarity does work in many and varied legal contexts today, but the concept originated in Catholic social doctrine. The Catholic understanding of subsidiarity (or subsidiary function) is the subject of this chapter. Subsidiarity is often described as a norm calling for the devolution of power or for performing social functions at the lowest possible level. In Catholic social doctrine, it is neither. Subsidiarity is the fixed and immovable ontological principle …

The Opportunities Of Multiple Sovereign Crises; The European Market Phoenix, Luca C. M. Melchionna

North Carolina Central Law Review

No abstract provided.

“Advancing With The Times: Industrial Design Protection In The Era Of Virtual Migration”, Horacio E. Gutiérrez

IP Theory

No abstract provided.

Unitas Via Diversitas. Can The Common European Sales Law Harmonize Through Diversity?, Gary Low

Research Collection Yong Pung How School Of Law

The proposed Regulation for a Common European Sales Law (CESL),1 unveiled on 11 October 2011, marks the opening legislative salvo on the future of European contract law. Besides critique from private lawyers on the substantive content therein,2 the legality of the CESL under Union law may be called into question.3 The CESL cites Article 114 of the Treaty on the Functioning of the European Union (TFEU) as its legal basis." In so doing, it goes against the grain of received wisdom: virtually all the studies on the subject ruled out the use of Article 114 TFEU in favour of Article …

The Specter Of Civil Law Clawback Actions Haunting U.S. And Uk Charitable Giving, Aaron Schwabach

Law Faculty Scholarship

No abstract provided.

New Disclosure Requirements Under The Dodd-Frank Act: A Move Towards Greater Transparency, Celia R. Taylor

Sturm College of Law: Faculty Scholarship

This article considers two little known provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act with potential to have great impact on mulitnational and other businesses listed on US national stock exchanges. Specifically, the article discusses the 'conflicts minerals' provision requiring disclosure by companies of the use of certain minerals sourced from the Democratic Republic of Congo and the provision requiring disclosure of payments made to foreign governments by resource extractors. It describes the requirements of each provision, examines the costs and benefits of each. It also discusses the disclosure philosophy underlying the US securities laws and locates …

Paper On The Business Case For Transparency, Perrine Toledano

Columbia Center on Sustainable Investment Staff Publications

CCSI strongly supports the transparency of contracts and tax flows. CCSI shares the belief of many stakeholders that transparency is essential to leverage extractive industries for sustainable development and is in the mutual interest of all stakeholders. However, some industry players continue to voice the concern that increased transparency would be harmful for their business. Therefore, CCSI is working to also establish the business case for transparency.

In one such case, some industry players have been lobbying against the regulations developed by the Security and Exchange Commission to implement the mandatory disclosure provisions of the Dodd Frank Wall Street Reform …

From Retribution To Reconciliation, From Spoiler To Peace Envoy, Christine Bell

Human Rights & Human Welfare

Is there a tension between justice and peace? That debate I leave to my co-panelists, because the most interesting and important thing about this month's centerpiece, without a doubt, is not its well-judged (if slightly ill-informed) take on the ICC, but the name of the author at its end.

A Perfect Storm In The Eu Vat: Kittel, "R" And Marc, Richard Thompson Ainsworth

Faculty Scholarship

EU VAT authorities are close to turning the tables on missing traders. For many years organized fraudsters have been stealing huge amounts of VAT on the domestic re-sale of exempt cross-border supplies. Losses have been enormous whether the transactions are in goods (notably cell phones and computer chips) or in tradable services (CO2 permits and VoIP). No market has been safe from the fraudsters.

Answers are developing, but these answers may look more like Armageddon than measured enforcement. Solutions are so draconian, and so all-encompassing that very few intra-community traders will feel safe from the gathering storm. The situation is …

Regulating Short Selling In Europe After The Crisis, Rodolphe B. Elineau

Brigham Young University International Law & Management Review

No abstract provided.

European Union Food Law Update, Emilie Majster

Journal of Food Law & Policy

Nutrition is increasingly important in both the European Union (EU) and in global food-related policy making. Governments, which up until recently have focused on regulating food products based on a food safety perspective, are now turning to regulate from a nutritional aspect.

Transfer Pricing: Case Studies Of The Cup Method, Richard Thompson Ainsworth, Andrew Shact

Faculty Scholarship

All transfer pricing regimes give priority to the comparable uncontrolled price (CUP) method. Despite declarations that transfer pricing is a search for the “best method” or “most appropriate method,” all systems concede that the search is over when an exact comparable is found because a CUP is preferred over all methods. The best CUP is an exact CUP because it provides an arm’s length price that is not calculated. The price emerges directly from the comparison.

CUPs have traditionally been the most commonly applied method for both taxpayers and the government. They are the judicial gold standard. They hold sway …

Technology, Vat Compliance, And ‘Black Swan’ Blindness, Richard Thompson Ainsworth

Faculty Scholarship

There is fundamentally no difference between a value added tax (VAT), and a retail sales tax (RST) when it comes to collecting the tax on cross-border sales. If (under a VAT) a seller is allowed to “zero-rate” cross-border sales, or if (under a RST) a seller is exempt from collecting the tax on cross-border sales, the critical enforcement question is exactly the same – how does the system assure that the buyer will self-assess (and pay) the tax?

The simple answer is that the tax administration audits. The more complicated answer notes that the effectiveness of the audit (by the …

Reflections On The Development Of The Eu Law, Novitet Xh. Nezaj

Cornell Law School Inter-University Graduate Student Conference Papers

My aim in this article is to examine ways in which the present system of legal thinking and legal methodologies could be improved through careful examination and verification of factual data. There is a widely held view among legal scholars that legal global system is in need of reform. By studying the real operations of law, one should discover the facts constituted the law. This article will examine the extent to which it is possible to identify a coherent legal method that may be applied when analyzing European Union Law and the law of European Member States within application of …

Filling The Gap Between Morality And Jurisprudence: The Use Of Binding Arbitration To Resolve Claims Of Restitution Regarding Nazi-Stolen Art , Rebecca Keim

Pepperdine Dispute Resolution Law Journal

Recognizing the gaps in existing legislation, this article will argue that disputes arising between claimants and museums regarding the repatriation of Nazi-looted artwork should be decided by binding arbitration rather than litigation. To facilitate such arbitration, international law should support the creation of an arbitration commission, which would provide the most efficient and consistent way to resolve claims. Moreover, a neutral forum with clear rules of law and procedure capable of resolving claims would not only be more fair to claimants, but also to museums and personal collectors. This article will first discuss the severity and magnitude of Nazi looting …

Finding Women In Early Modern English Courts: Evidence From Peter King's Manuscript Reports, Lloyd Bonfield

Chicago-Kent Law Review

This article constitutes a preliminary report on cases involving women that appear in a manuscript authored by Chief Justice Peter King during the first seven years of his tenure as Chief Justice of the Court of Common Pleas in early eighteenth century England. While the 327 cases he reported in the manuscript run the gamut of the procedural and substantive matters that vexed early modem Englishmen, the cases isolated and discussed hereinafter are the fifty-five cases in which women were a party to the litigation observed. By so doing, isolating cases in which women appeared as litigants, we may catalog …

Law, Land, Identity: The Case Of Lady Anne Clifford, Carla Spivack

Chicago-Kent Law Review

This article presents the case history of Lady Anne Clifford, a seventeenth century Englishwoman who spent most of her adult life fighting to regain her ancestral estates, which she felt her father had unjustly left to her uncle instead of to her. Although, as the article explains, she had the better of the legal argument, that was no match for the combined forces of her two husbands and of King James I, who sought to deprive her of her land. Finally, however, because Clifford outlived her uncle's son, the last male heir, she did inherit the estates.

The article examines …

Women And Poisons In 17th Century France, Benedetta Faedi Duramy

Chicago-Kent Law Review

This article examines the involvement of the Marquise de Brinvilliers, Catherine La Voisin, and the Marquise de Montespan, in the scandal "Affair of the Poisons," during the seventeenth century in France. Through such investigation, this article interrogates the discourse surrounding gender and crime in history, deepening the understanding of women's motivation to commit murder and the strategies they adopted. Moreover, the article examines how the legal system addressed women's crime, differentiated responses based on their class and social rank, and held women accountable for poisoning the country, thus failing to acknowledge the actual shortcomings of the French monarchy, the decline …

The Wane In Spain (Of Universal Jurisdiction): Spain's Forgetful Democratic Transition And The Prosecution Of Tyrants, James J. Friedberg

West Virginia Law Review

No abstract provided.

‘They Won't Work!’ - Efficacy Of An Active Labor Market Policy From The Perspective Of Psychology, Marco Meissner

Claremont-UC Undergraduate Research Conference on the European Union

No abstract provided.