This research presents a multidisciplinary study of information provided by the Dutch Tax and Customs Administration in a context of the rule of law and its implications for the application of the... Show moreThis research presents a multidisciplinary study of information provided by the Dutch Tax and Customs Administration in a context of the rule of law and its implications for the application of the principle of legitimate expectations in Dutch tax law. The study involves both the legal perspective and the citizens' perspective.This study subjects the current legal position to a critical analysis and – partly based on insights from linguistics and communication science – explores options for improvement. The central question is: ‘Should the application of the principle of legitimate expectations in the provision of information by the Dutch Tax and Customs Administration to citizens be re-evaluated, and if so, how?’ Show less
This book explores the underlying principles of the law of compensation. To this end, it examines the meaning of four essential concepts: ‘damage’ (schade), ‘benefit’ (voordeel), ‘damage... Show moreThis book explores the underlying principles of the law of compensation. To this end, it examines the meaning of four essential concepts: ‘damage’ (schade), ‘benefit’ (voordeel), ‘damage attribution’ (schadetoerekening) and ‘benefit attribution’ (voordeelstoerekening). As a result of this examination, a three-step approach to compensation law cases becomes apparent. Although this approach is in my opinion widely followed in legal practice, it is usually not made explicit. By doing so, I hope to help legal practitioners clarify andrefine their reasoning and argumentation in compensation law cases and offer guidance in addressing the many challenging questions that arise in this area of law. Show less
Curaçao is an autonomous country within the Kingdom of the Netherlands and has just one single tax treaty for the prevention of double taxation, namely with Norway. Curaçao has proven unsuccessful... Show moreCuraçao is an autonomous country within the Kingdom of the Netherlands and has just one single tax treaty for the prevention of double taxation, namely with Norway. Curaçao has proven unsuccessful in the conclusion and ratification of full tax treaties. Until now, little attention has been paid to the underlying reasons why Curaçao has proven unsuccessful in building a tax treaty network. The central research question is: “How should Curaçao design its tax treaty policy in order to build a tax treaty network?” This study does not aim to provide recommendations on the technical aspects of a tax treaty policy or a model convention. Rather, the objective of this study is to identify the conditions for building a tax treaty network.The research identifies the obstacles for Curaçao to conclude (and ratify) tax treaties. Furthermore, the research shows which considerations are relevant for Curaçao to build a tax treaty network. The outcome of this research is an evaluation framework that can act as a guide for Curaçao when designing a tax treaty policy or adjusting a potentially existing (but unpublished) tax treaty policy. Show less
Het begrip burgerschap speelt al eeuwenlang een sleutelrol in de (veranderlijke) relatie tussen burger en de staat en tussen burgers onderling. Verbondenheid komt tot stand in alledaagse culturele... Show moreHet begrip burgerschap speelt al eeuwenlang een sleutelrol in de (veranderlijke) relatie tussen burger en de staat en tussen burgers onderling. Verbondenheid komt tot stand in alledaagse culturele praktijken en gesprekken. In dit onderzoek wordt cultureel burgerschap benaderd vanuit het perspectief van de mensen zelf en niet vanuit instituties. Het onderzoek richt zich op de alledaagse culturele burgerschapsvorming met ondersteuning van Cultureel Ondernemende Professionals. Daarin worden de beroepscompetenties van deze professionals in kaart gebracht op basis van drie casestudies. Het publiek van deze casestudies bestaat uit drie generaties Nederlanders met een Turkse of Marokkaanse achtergrond waarbij binnen de publieksgroep van de derde generatie een nieuwe stedelijke elite aan het ontstaan is met een pluriforme culturele habitus. Show less
This historical study deals with the deployment and the effectiveness of observers in the former Yugoslavia. The intervention started small, but the number of observers from the European Community... Show moreThis historical study deals with the deployment and the effectiveness of observers in the former Yugoslavia. The intervention started small, but the number of observers from the European Community Monitoring Mission (ECMM) and particularly the number of United Nations Military Observers (UNMOs) grew substantially during the war. The variety of their tasks and the growing number of observers seem to indicate that they played an important role. However, there was initially little clarity about how they were deployed, how this deployment evolved and how effective the observers really were. In this study, effectiveness is a key concept, which involves not only taking a closer look at the results achieved by this category of military personnel, but also comparing those results with the investments their efforts required. This makes it possible to analyse and weigh the 'costs' and 'benefits' of their deployment. Based on the results achieved by observers in the former Yugoslavia and the investment this required, conclusions can be drawn about their effectiveness. In short, the observer operations on the Balkans could be described as complex, multi-faceted and high-risk. How justifiable was it to deploy observers in a conflict at the high end of the spectrum of force? Show less
Every year, several thousands of companies are declared bankrupt in the Netherlands. The purpose of the bankruptcy proceeding is to distribute the assets of those companies among its creditors. The... Show moreEvery year, several thousands of companies are declared bankrupt in the Netherlands. The purpose of the bankruptcy proceeding is to distribute the assets of those companies among its creditors. The total value of the claims of the creditors, however, almost always greatly exceeds the value of the company’s assets. In approximately 25% of the bankruptcies irregularities have occurred that caused the bankruptcy or increased the deficit in the estate. The societal damage caused by these irregularities is estimated at more than one billion euros per year.The legislator has given bankruptcy trustees a central role in identifying and redressing irregularities. However, the task of the trustee is not without controversy, mainly because the bankruptcy community does not agree with the legislator’s assumption that the task of dealing with irregularities is an extension of the trustee’s core task of liquidating the estate in the interest of the joint creditors.This research examines the discrepancies between the expectations of the legislator and the practice of redressing irregularities by trustees. Based on three empirical studies, it is concluded that the expectations of the legislator have not yet materialized, especially because trustees experience various obstacles when dealing with irregularities. The likelihood of irregularities being addressed does not appear to depend solely on the financial resources in a specific bankruptcy, but also on the person of the trustee and the views of the supervising court and its supervisory judges as perceived by the trustee.The thesis culminated in a number of recommendations to remove obstacles experienced by trustees and a plea for a revision of the primacy of creditors in bankruptcies, in order to promote sustainable liquidation. Show less
In de moderne benadering van het aansprakelijkheidsrecht zijn recht en rechtsvordering van elkaar losgekoppeld. Er wordt veel aandacht besteed aan het bestaan van rechten en plichten, maar minder... Show moreIn de moderne benadering van het aansprakelijkheidsrecht zijn recht en rechtsvordering van elkaar losgekoppeld. Er wordt veel aandacht besteed aan het bestaan van rechten en plichten, maar minder aan de remedie die is verbonden aan een inbreuk op een recht of de schending van een plicht. Het gevolg van deze disjunctieve benadering is dat vooraf onduidelijk kan zijn welke remedie in een bepaald geval – en in welke omvang – passend is. Bovendien is achteraf niet altijd goed uit te leggen waarom juist deze remedie moest worden opgelegd. Dit zorgt voor rechtsonzekerheid en rechtsongelijkheid, waardoor effectieve rechtsbescherming onder druk komt te staan.Recht, plicht, remedie brengt in kaart hoe een relationele benadering van het remedierecht past bij het geldende recht en bespreekt hoe ze bijdraagt aan het vergroten van rechtszekerheid en het verwezenlijken van materieelrechtelijke aanspraken. De auteur legt uit waarom een remedie niet op zichzelf mag worden bezien. De remedie dient voort te vloeien uit de norm waaraan deze is verbonden en de strekking die deze norm heeft. Oftewel: de norm draagt de belofte van een passende remedie in zich. Show less
The transition from the Late Roman period to the Middle Ages in Northern Gaul remains rather obscure. Since very few written sources survived, archaeological research is the main source for the... Show moreThe transition from the Late Roman period to the Middle Ages in Northern Gaul remains rather obscure. Since very few written sources survived, archaeological research is the main source for the knowledge of Early Medieval society. Theories of deserted land after the retreat of the Romans and repopulation by Germanic mass migration were rife. During the years 2001-2010 I got the opportunity to excavate an Early Medieval burial ground with 513 graves at Broechem (B, prov. of Antwerp). For the first time in Flanders modern excavation techniques and interdisciplinary post-excavation research were applied on a Merovingian cemetery. This approach tells us more about rituals, technical features, costume traditions etc., but also provides us with information regarding the socio-economic relations and the symbolic traditions. The geographic situation of Broechem in a remote area of Northern Gaul, on a loamy sand plateau enclosed by rivers, and the presence of multi-cultural objects in the grave goods, shed light on Early Medieval society. My research explores the meaning of this cemetery in this remote region by analyzing the material culture as a reflection of social and ideological life of this community in this transition period. Show less
This research aims to study the practice of cremation in Alexandria and Graeco-Roman Egypt, through the examination of its cinerary urns.Our corpus, which brings together a little more than one... Show moreThis research aims to study the practice of cremation in Alexandria and Graeco-Roman Egypt, through the examination of its cinerary urns.Our corpus, which brings together a little more than one thousand objects, includes both ceramic and stone vases, designed as cinerary urns, but also many vases from the domestic and sometimes civic/religious sphere, diverted from their primary use and reused in necropolises, as well as a group of Pharaonic alabaster vases, adopted and reinterpreted in Roman times.Re-examination of the necropolises and tombs in which these urns have been unearthed since the 19th century has shed new light on the categories of people concerned by this practice, whether it is a personal choice of anonymous individuals or a custom of the Ptolemaic state for people whose funerals were supported by the Crown.Analysis of anthropological data from a selection of Alexandrian cinerary urns has made it possible to reconstruct a theoretical framework on the various stages of the funeral ceremony, from the construction of the pyre to the collection of the bone remains and deposition in the grave.Finally, elaborating a typo-chronological study of these urns enabled us to determine four major periods along which the frequency and methods of cremation evolved, between the foundation of Alexandria and the 2nd century AD. Show less
This is an empirical contribution to the study of the implications of political engagement for the social and political lives of informal workers in the Global South, by exploring the world of the... Show moreThis is an empirical contribution to the study of the implications of political engagement for the social and political lives of informal workers in the Global South, by exploring the world of the taxi-moto drivers (zemidjan) in Benin. The ethnographic research methodology mobilized a variety of sources for comparing the associational and political dynamics of the zemidjan in several towns (Cotonou, Parakou, Natitingou, and Kandi).The central preoccupation of this research has been to explain the perception among the zemidjan that their working and living conditions have not improved, despite their strategic use of the political sphere by way of the leaders of their diverse organisations. The main results show that despite their efforts to access certain platforms, the influencing capacity of the leaders in public decision making bodies is limited. This does not preclude that collective initiatives of the zemidjan have brought significant improvements to the corporation over time.It was highlighted that beyond those convincing gains facilitated by zemidjan engagement in the political arena, their insatisfaction is rather linked to the non-realisation of profound aspirations for a professional reconversion in order to improve their social status due to the negative connotation which makes zemidjan a "profession by default". Show less
Dit promotieonderzoek gaat over de vraag of het recht op vrije artsenkeuze grondwettelijk is beschermd en in het bijzonder voortvloeit uit artikel 8 lid 1 EVRM. Tevens wordt onderzocht wat dit... Show moreDit promotieonderzoek gaat over de vraag of het recht op vrije artsenkeuze grondwettelijk is beschermd en in het bijzonder voortvloeit uit artikel 8 lid 1 EVRM. Tevens wordt onderzocht wat dit betekent voor het Nederlandse zorgstelsel, waaronder de Zorgverzekeringswet, Wet langdurige zorg, Jeugdwet en Wet maatschappelijke ondersteuning 2015. Show less
As a curator, in museum Beelden aan Zee, I exhibited the Gorille enlevant une Femme, by Emmanuel Fremiet dated 1887, in an exhibition of French and Belgian animal sculptors in 2011. The... Show moreAs a curator, in museum Beelden aan Zee, I exhibited the Gorille enlevant une Femme, by Emmanuel Fremiet dated 1887, in an exhibition of French and Belgian animal sculptors in 2011. The confrontation with, and my great surprise about this sculpture (a gorilla abducting a woman) led to this research. Just imagine: you walk into a living room in an appartment on the Boulevard des Capucines in Paris around 1890, and on a side table, one discovers a bronze sculpture: a gorilla abducting a woman. Such a sculpture does not suit our sense of taste. I suspected that this sculpture would represent more than just 'a curious piece of kitsch'. The resulting research in my dissertation led to many things: it turned out that the artist was world-famous in his time, it turned out that the gorilla had only been discovered in 1847, and it turned out that a few more gorilla sculptures had been made by Fremiet, the first as early as 1859. Furthermore, I discuss the entrance of the gorilla into zoology, the theme of the abduction of women in art and the use of the image for nationalistic and anti-Semitic purposes. The relevance of this research lies in the use of all kinds of other disciplines, which results in a new art-historical image of nineteenth century art and sculpture. The study also addresses nineteenth century issues: colonialism, the poor position of women, antisemitism, nationalism and our relationship to the animal kingdom are related to technical and iconographical interpretations of the Fremiet gorillas. Show less
Labour exploitation of migrants is a serious problem worldwide, also in Europe and in the Netherlands. Since the entry into force of the Palermo Protocol (2000), labour exploitation has been... Show moreLabour exploitation of migrants is a serious problem worldwide, also in Europe and in the Netherlands. Since the entry into force of the Palermo Protocol (2000), labour exploitation has been regarded as a form of the criminal offense of human trafficking. This means that the approach is largely aimed at the most serious forms of exploitation and at criminal prosecution of the perpetrators. The legal position of the victims is subordinate to the criminal proceedings. This study focuses on the rights of migrants to protection against labour exploitation; in the EU and in the Netherlands in particular. Labour exploitation is herein defined as a violation of labour standards laid down in different jurisdictions. Based on an analysis of human rights, criminal law, the right to free movement of persons and migration law for third country nationals, how protection is offered to migrants against labour exploitation. The research identifies the rights that migrants can derive from these four jurisdictions and analyses how access to these rights are facilitated by the state. Due to this combination of aspects, this study contributes to increasing insight into migrant's rights to protection against labour exploitation by the state. Show less
In linguistic research, present-day Dutch has been characterized as a pluricentric language, meaning that there are multiple centers from where language norms spread. Within the Dutch language area... Show moreIn linguistic research, present-day Dutch has been characterized as a pluricentric language, meaning that there are multiple centers from where language norms spread. Within the Dutch language area, we can discern a center in the Northern Netherlands (the Randstad area) and the Southern Netherlands (around the province of Brabant). Traditional histories of the language suggest that pluricentricity for Dutch is a relatively recent phenomenon, dating back to the beginning of the 20th century. However, based on findings from empirical historical-linguistic research, we could expect to situate pluricentricity at least 100 years earlier in time. This dissertation therefore provides an in-depth study in which pluricentricity is put into a broader historical perspective.Through systematic corpus analyses, this dissertation aims to assess the usefulness of the modern concept of pluricentricity in Dutch language history. A total of six linguistic features is examined in the Historical Corpus of Dutch (HCD), a new multi-genre, diachronic corpus, involving central and peripheral regions in both the North and the South. Moreover, by integrating Northern and Southern varieties of Dutch in the study, and by mapping the interactions between the different regions, we want to lay the foundation for an integrated history of Dutch. Show less
Roger Martin du Gard (1881-1958) (Nobel Prize for Literature in 1937 for the novel cycle Les Thibault in 8 parts, included in the Pléiade edition, Oeuvres complètes, 1955) put, between 1941 and... Show moreRoger Martin du Gard (1881-1958) (Nobel Prize for Literature in 1937 for the novel cycle Les Thibault in 8 parts, included in the Pléiade edition, Oeuvres complètes, 1955) put, between 1941 and 1955, the novel Le Lieutenant-Colonel de Maumort (or: Maumort) on paper, his latest work, which remaines unfunished. It was released posthumously in 1983.The thesis covers in seven chapters a number of aspects of Maumort. In Section I the septuagenarian Bertrand de Maumort looks back on his life (the story is in the first person). His childhood spent in a castle in Normandy (Le Saillant) and his studies in Paris, were given the most space. Instead of ‘Mémoires’, the basic form of Maumort could also have been that of letters (Section II). Maumort corresponds with his friend, the doctor Gévresin (by whom he was given shelter for a large part of the war) about everything he experiences after his return to Le Saillant. There are now (only) nine letters (december 1944-January 1945). After that, the correspondence stops. In the Boîte Noire (Black Box)(Section III), about 40 files appear (= folders in which Martin du Gard stored thoughts on specific subjects that he had written); some of them mention Les Thibault, especially regarding the character Antoine Thibault. Show less
The Weimar Republic, founded in November 1918, was the first real democracy on German territory. It didn’t last long. On the 23th of March 1933, Hitler took power and abolished democracy to start... Show moreThe Weimar Republic, founded in November 1918, was the first real democracy on German territory. It didn’t last long. On the 23th of March 1933, Hitler took power and abolished democracy to start building his totalitarian Third Reich. Since then, the Weimar Republic became famous – or rather infamous – for being a ‘failed democracy’. In this research, the downfall of Weimar’s democracy is of central interest. After broadly stating the historical reality of the first Germany democracy, this thesis focusses on the juridical and philosophical concepts underlying the Weimar democracy to answer the question to what extent they offered real possibilities to defend the democratic state. It answers this question for the dominant philosophical school in Germany when the Weimar Constitution was drafted: legal positivism, for the Weimar Constitution itself as well as for Hans Kelsen, Carl Schmitt, Hermann Heller and Rudolf Smend. Show less
There are approximately 400 companies in the Netherlands that handle large quantities of hazardous substances (Brzo companies). They pose a major risk of damage to people, the environment, movable... Show moreThere are approximately 400 companies in the Netherlands that handle large quantities of hazardous substances (Brzo companies). They pose a major risk of damage to people, the environment, movable and immovable property. Since 1945 there have been 172 dead and 1719 wounded in the Netherlands.The government has a responsibility to ensure that the Brzo companies comply with legislation and regulations (compliance). Important instruments that the government can use are legislation, supervision and enforcement.In order to determine the current state of the quality of the government's implementation of this task, a study was conducted with the central research question: Is the quality of the current supervision and enforcement by the government such that the companies large quantities of hazardous substances are brought into compliance with legislation and regulations? A qualitative case study was chosen among five collaborating government supervisors. Document analysis and semi-structured interviews were used as research methods in these cases. A conceptual model has been drawn up.The study leads to the conclusion that Brzo supervision is in order quantitatively, but is sub-optimal in terms of quality. Show less
Neither red nor orange is a study of the manner in which Dutch sailors developed as a professional group during the period 1870-1914, and how the (naval and other) authorities and the 'outside... Show moreNeither red nor orange is a study of the manner in which Dutch sailors developed as a professional group during the period 1870-1914, and how the (naval and other) authorities and the 'outside world' responded to this. The key questions are: how did the Dutch rating's emancipation proceed in the period prior to the First World War, and what responses did this fight for emancipation provoke among the (naval) authorities, Parliament and the press? It is likely that the dissatisfaction, the alleged sympathy for the SDAP among sailors, and the fierce response of the naval authorities were interrelated. This doctoral thesis aims to analyse and explain the formation of the tensions within the Royal Netherlands Navy that reached an evident peak in 1918. In essence, this entails addressing the more abstract question of how an authoritarian organisation such as the Navy and an increasingly democratic society came to relate to one another. In doing so, this study outlines the background against which the discussion about the reliability and political affiliations of the fleet should be considered. Show less
Most European Roma and Sinti achieve such low levels of education that they have basically no chance of moving up the social ladder. This study compares the educational positions of Roma and Sinti... Show moreMost European Roma and Sinti achieve such low levels of education that they have basically no chance of moving up the social ladder. This study compares the educational positions of Roma and Sinti in the Netherlands and the Czech Republic, based on more than fifty biographical interviews with Roma and Sinti.Compared to the Netherlands, the poverty and social segregation among Czech Roma is more severe. Discrimination and racism against Czech Roma are virulent and ubiquitous. Yet, Roma and Sinti in the Netherlands have developed a similar suspicion of people outside their own circle and a similar negative attitude towards education, in response to their common history of deprivation, expulsion and even twice a genocide, in the eighteenth century and in the Second World War.Those Roma and Sinti who did receive an education were no longer seen as Roma or Sinti. This is why the highly educated did not function as role models until recently. Yet, this study shows there is a cautious turnaround. In both countries, the Roma and Sinti parents of the young generation of highly educated people, often low-educated themselves, had come to regard better education as the only way towards a better life. Show less
Government has a special responsibility for its military. This research is about the care of veterans by government, parliament and society in the period 1945-2015. Therein the central matter is... Show moreGovernment has a special responsibility for its military. This research is about the care of veterans by government, parliament and society in the period 1945-2015. Therein the central matter is the development of the Dutch veteran policy (1945-2015) and in which way did the government met its responsibilities? To answer the main question, the theory of civil-military relations was used as a theoretical framework. This civil-military relationship concernsthe relationship between society and armed forces as well as the relationship between government and armed forces. Which roles did parliament and society fulfil in the care for veterans? Using six military missions, we researched in what ways the government met their duty of care towards (ex-)military personnel in practice before, during and after a mission.Until 1990 the government had no definition for a ‘veteran’. The military personnel who were deployed in the Dutch East Indies, Korea and the Lebanon as well as smaller missions, did not have veteran status before 1990.When viewing the period 1945-2015, we can conclude that the government did not meet fully its special responsibility to its veterans. Show less