De Wet open overheid (Woo) is op 1 mei 2022 in werking getreden. Dit is de eerste uitspraak over de vraag of er op grond van de Woo een verplichting bestaat om documenten te vervaardigen. Het korte... Show moreDe Wet open overheid (Woo) is op 1 mei 2022 in werking getreden. Dit is de eerste uitspraak over de vraag of er op grond van de Woo een verplichting bestaat om documenten te vervaardigen. Het korte antwoord daarop is nee. In deze annotatie wordt eerst de casus en het oordeel van de Afdeling weergegeven. Vervolgens wordt op het oordeel van de Afdeling gereflecteerd in het licht van de roep om een responsiever bestuursrecht en de vraag of verzoeker een andere laagdrempelige wijze had om het gevraagde register te krijgen. Show less
This dissertation explores the impact of international cultural heritage law on individuals and local communities, particularly through the lens of cultural heritage law's use of universalising... Show moreThis dissertation explores the impact of international cultural heritage law on individuals and local communities, particularly through the lens of cultural heritage law's use of universalising language such as the ‘cultural heritage of mankind’. It argues that this rhetoric empowers states to prioritise purportedly common interests over local ones, potentially erasing living heritage value in the process. The dissertation places cultural heritage law in the context of broader international legal trends, in particular the tension between the pursuit of common interests through international law and the enduring influence of state sovereignty as a structuring principle of that law. It argues that contemporary cultural heritage law often fails to effectively limit state powers or protect the interests of individuals and local communities. It thus calls for stronger guarantees of participation within cultural heritage law, drawing upon legal standards developed within environmental law and human rights law. The dissertation suggests a rethinking the concept of ‘universal interest’ in heritage law to qualify the operation of state sovereignty and to better accommodate the interests of individuals and local communities, emphasizing their role as central actors and the need to bridge the gap between local and global interests in cultural heritage protection. Show less
In this reflective chapter, we examine the structural biases and empirical challenges underlying human trafficking ‘indicators’ (especially problem, risk and performance indicators) that are... Show moreIn this reflective chapter, we examine the structural biases and empirical challenges underlying human trafficking ‘indicators’ (especially problem, risk and performance indicators) that are routinely used to describe and measure human trafficking, assess risk, identify abuses, evaluate responses, and encourage accountability. While frequently used, such indicators can give an undue illusion of objectivity and reliability when they are neither neutral nor unskewed. In fact, numerous factors affect which elements are privileged as ‘indicators’ and which are obscured. We therefore examine here the selectivity, politics, racialized and gendered concerns that relate to the production and use of human trafficking indicators. Since human trafficking is a complex, highly-contested, and multi-faceted practice, it is not easily reduced to the crude generalizations upon which many indicators rest. We explore how the uncritical use of indicators can both contribute to stereotypical and unachievable ideals of victimhood and engender undue criminalization or withholding of victim support. In doing so, we disentangle some paradoxes around who is deemed ‘vulnerable’, ‘at risk’, ‘worthy of support’ and requiring ‘protection’. We highlight the – routinely overlooked – weak empirical basis and other limitations of many commonplace ‘indicators’ and challenges in building empirically-stronger and more robust indicators. The chapter concludes with overall implications of these critical reflections for policy, interventions, and research. Show less
Corporate taxation has become an important topic of public debate and corporate tax planning has met with strong societal criticism. In response to these societal concerns, the Organization for... Show moreCorporate taxation has become an important topic of public debate and corporate tax planning has met with strong societal criticism. In response to these societal concerns, the Organization for Economic Co-operation and Development (OECD) launched the OECD/G20 BEPS project. In light of these developments, research on the professional practice of corporate tax planning has become more relevant. In this book, the author investigates tax professionals’ reactions to changing societal expectations of corporate tax planning. Taking a qualitative approach, the responses of different types of tax professionals of the Dutch corporate tax field were examined. Particular attention was paid to the manner in which tax professionals understand corporate tax planning and the public discussion, to what degree societal norms influence the professional practice of corporate taxation, and to what degree tax professionals have altered their role perceptions in response to public concerns of corporate tax planning. Show less
Naar deze uitspraak werd door vele gemeenteambtenaren reikhalzend uitgekeken. De Afdeling bestuursrechtspraak van de Raad van State (hierna: ‘de Afdeling’) oordeelt in deze uitspraak dat het aantal... Show moreNaar deze uitspraak werd door vele gemeenteambtenaren reikhalzend uitgekeken. De Afdeling bestuursrechtspraak van de Raad van State (hierna: ‘de Afdeling’) oordeelt in deze uitspraak dat het aantal te verlenen exploitatievergunningen voor coffeeshops mag worden gemaximeerd en dat deze vergunningen voor een beperkte duur mogen worden verleend. Deze uitspraak kan daarmee aanzienlijkegevolgen hebben voor zowel exploitanten van coffeeshops als voor de gemeenten. Dit naschrift is als volgt opgebouwd. Eerst wordt stilgestaan bij de feiten van de zaak (par. 2) en de verhouding tussen een gedoogverklaring en een exploitatievergunning (par. 3 en 4). Vervolgens gaan wij in op de beperking van het aantal exploitatievergunningen en de geldigheidsduur daarvan (par. 5). Ten slotte wordt ingegaanop de vraag of mededingingsruimte moet worden geboden voordat een exploitatievergunning kan worden verleend (par. 6). Show less
