The article outlines a brief constitutional-institutional scenario of the Netherlands as background to analyze two paradigmatic cases, the Urgenda case and the childcare allowance scandal. These... Show moreThe article outlines a brief constitutional-institutional scenario of the Netherlands as background to analyze two paradigmatic cases, the Urgenda case and the childcare allowance scandal. These two cases bring to light different behaviours of the judge in offering legal protection to fundamental rights. The analysis of these cases in the Dutch model, in which there is no judicial constitutional review, is enlightening about the new challenges faced by the State -climate change and the advent of the digital era- and the need to rethink the theory of separation of powers aiming to offering effective legal protection to fundamental rights. Show less
The contribution looks at procedures before the Court of Justice of the European Union dealing with legal questions relating to the EU-Swiss sectoral agreements, i.e. cases that have occurred in... Show moreThe contribution looks at procedures before the Court of Justice of the European Union dealing with legal questions relating to the EU-Swiss sectoral agreements, i.e. cases that have occurred in this context. Particular emphasis is put on the annulment procedure (Art. 263 TFEU). Show less
This chapter addresses the current developments in the taxation of the digital economy including the current unilateral, multilateral, and EU proposals including objectives, challenges, and... Show moreThis chapter addresses the current developments in the taxation of the digital economy including the current unilateral, multilateral, and EU proposals including objectives, challenges, and problems arising when implementing these proposals. The chapter also provides some elements of analysis regarding the evolution from e-commerce to the digital economy, as well as addresses the concerns regarding the requirement of local presence that may constitute a barrier to trade and investment. The diversity of the proposals reveals that there is no clarity on the best way to deal with highly digitalised business, with the multilateral approaches facing similar scrutiny, especially by developing countries. Therefore, as in trade and investment, multilateral approaches will need to do more to gain legitimacy vis-à-vis developing countries. The chapter concludes with some recommendations regarding the steps that can be taken to address this topic by governments, as well as policymakers at the national, EU, and international levels. Show less
Het preadvies aan de Vereeniging ‘Handelsrecht’ gaat over de toepassing van open normen in het financiële toezicht, met name als het gaat om het handhaven van de duurzaamheidsverplichtingen van... Show moreHet preadvies aan de Vereeniging ‘Handelsrecht’ gaat over de toepassing van open normen in het financiële toezicht, met name als het gaat om het handhaven van de duurzaamheidsverplichtingen van financiële ondernemingen, maar ook ter handhaving van de vereiste risicobeheersing door financiële ondernemingen ten aanzien van klimaatrisico’s, milieurisico’s en mensenrechten. Het preadvies belicht de mate waarin de toekomstige Europese ‘Richtlijn inzake passende zorgvuldigheid in het bedrijfsleven op het gebied van duurzaamheid (CSDDD)’ en de daarin opgenomen open normen zal leiden tot botsingen met de gehandhaafde open normen in de financiële sector, wat betreft de duurzaamheidrisico’s, de in dat verband te ontwikkelen transitieplannen en de toepassing van mensenrechten bij het ontwikkelen van beleid en in relatie tot cliënten van financiële ondernemingen. Show less
This chapter examines global tax governance. By assuming that the term global tax governance is used to impose outcomes on people, the question that should be asked would be, if this is true, and... Show moreThis chapter examines global tax governance. By assuming that the term global tax governance is used to impose outcomes on people, the question that should be asked would be, if this is true, and countries still follow these outcomes by the Organization for Economic Development and Co-operation (OECD), under what conditions can the model of global tax governance be feasible and legitimate for both developed and developing countries? The chapter begins by looking at the recent international tax standards, mainly exchange of information and BEPS as developed by the OECD with the political mandate of the G20. It then addresses the use of soft law vs. hard law to introduce international tax standards, before considering the role of developing countries in the BEPS Inclusive Framework and the peer review of the BEPS Minimum Standards. Finally, the chapter studies the validity of the outcome of these international tax standards and discusses the role of the actors in global tax governance. Show less
This chapter explores the lawful contours of a growing phenomenon – the administration of criminal justice by non-state armed groups in territories under their control. It highlights a steadily... Show moreThis chapter explores the lawful contours of a growing phenomenon – the administration of criminal justice by non-state armed groups in territories under their control. It highlights a steadily mounting body of international practice recognizing the lawfulness of the ‘de facto’ processes as dependent on how – rather than by whom – justice is administered and considers the conditions that international law places on such justice. These include the core standards of independence and impartiality, fair trial guarantees, respect for the principle of legality and the nature of the crimes, which pose myriad challenges in practice in the context of de facto justice. Among others, the chapter flags the particular implications of increased resort by non-state actors (like states) to broad terrorism-related crimes as a basis for prosecution. Finally, as meeting the standards required of de facto justice will generally depend on external support, the chapter questions whether under international law states can – or in certain circumstances should – cooperate with or recognize such processes consistently with international law. In an area of dynamic legal and practical development, the chapter reveals a landscape that is evolving to meet the realities of the changing nature of non-state actors’ exercise of power and control, but where tensions, uncertainties and paradoxes remain. Show less
In deze bijdrage gaan we geinspireerd door het werk van Janneke Plantenga aan de UU in op de gezamenlijke inspanningen van de Nederlandse rechtenfaculteiten om diversiteit en inclusiviteit te... Show moreIn deze bijdrage gaan we geinspireerd door het werk van Janneke Plantenga aan de UU in op de gezamenlijke inspanningen van de Nederlandse rechtenfaculteiten om diversiteit en inclusiviteit te bevorderen, mede in het kader van het Sectorplan Rechtsgeleerdheid. Show less
The past decades have shown an increase in recourse to international legal bodies to address disputes over land distribution, uses and rehabilitation. This raises the question as to whether and to... Show moreThe past decades have shown an increase in recourse to international legal bodies to address disputes over land distribution, uses and rehabilitation. This raises the question as to whether and to what extent international law offers a coherent framework for addressing land as part of environmental peacebuilding. Since land issues have played a role in most armed conflicts that occurred over the past decades, addressing such issues in peace processes is essential for the resolution of these conflicts and for maintaining the peace that has been so hard won. This chapter therefore first examines how international law impacts on decisions with respect to land uses, distribution and rehabilitation in peace processes. This chapter then explores whether and how the notion of environmental peacebuilding can be instrumental in mainstreaming international legal responses for the purpose of achieving a sustainable peace. Show less
This chapter examines the position of the UN Security Council within the institutional framework on environmental peacebuilding. It starts with an analysis of the UN's peacebuilding architecture,... Show moreThis chapter examines the position of the UN Security Council within the institutional framework on environmental peacebuilding. It starts with an analysis of the UN's peacebuilding architecture, which assigns complementary roles to the Security Council, the General Assembly and the Economic and Social Council, based on each organ's respective function within the UN system. The chapter then turns to the practice of the Security Council with respect to 'conflict resources' on the one hand and environmental degradation more broadly on the other. This analysis demonstrates major differences in the substantive contributions by the Security Council with respect to 'conflict resources' on the one hand and to climate change and other ecological threats on the other. It argues that the institutional division of responsibilities between the three main UN organs provides a powerful rationale for explaining these differences. Show less
Environmental factors increasingly define today’s global security landscape. In recognition of the role that environmental factors play in triggering, fueling and sustaining armed conflicts at the... Show moreEnvironmental factors increasingly define today’s global security landscape. In recognition of the role that environmental factors play in triggering, fueling and sustaining armed conflicts at the local, regional and even global level, environmental peacebuilding has emerged as a new field of research and practice. This chapter introduces the reader to the growing scholarship in this field and discusses the contributions that international normative and institutional frameworks make to it. In this way, it sets the scene for more detailed discussions on the role of these normative and institutional frameworks in the other chapters in the book. It concludes with an appraisal of the contributions that the book makes to existing scholarship and identifies future areas for research. Show less
