This work explores the notion of independence as it relates to international civil servants and secretariats. It identifies the fundamental characteristics of the term and examines how the... Show moreThis work explores the notion of independence as it relates to international civil servants and secretariats. It identifies the fundamental characteristics of the term and examines how the independence of international civil service can erode. It describes the acts and omissions of three main actors responsible for preserving this independence: member states, international organizations, and international civil servants. The work concludes by providing concrete recommendations for strengthening the independence of the international civil service. Show less
This document contains the results of the ILA Study Group, then Committee on InternationalTax Law from 2018 to 2021. Contribution to some sections on fairness, equity, equality and neutrality.
In this article, the author scrutinizes the current state of CJEU case law about VAT deduction on the purchase of goods and services by businesses, where third parties (also) benefit from these... Show moreIn this article, the author scrutinizes the current state of CJEU case law about VAT deduction on the purchase of goods and services by businesses, where third parties (also) benefit from these purchases. He also discusses case law about the VAT consequences of business funding transactions between two unrelated parties, where they have a financial interest in funding those transactions because they can lead to, for example, an increase of the turnover generated with their own taxed activities. The author comes to the conclusion that under the current provisions of the EU VAT Directive and CJEU case law, VAT deduction is not always allowed where, based on the principles of neutrality and economic reality, it should. He also offers a suggestion for adjusting the current rules in order to solve the issues that were highlighted in this article. Show less
This political biography analyzes the political influence of, and methods used by, P.W.A. Cort van der Linden (1846-1935), Dutch Prime-Minister from 1913 to 1918. While he was a Professor of... Show moreThis political biography analyzes the political influence of, and methods used by, P.W.A. Cort van der Linden (1846-1935), Dutch Prime-Minister from 1913 to 1918. While he was a Professor of Economics he developed a view of liberalism based on German idealism which also included a progressive use of Social Darwinism. This view was what he called “the theory of a higher sense of justice.” The application of this theory is evident in his legislation to protect children (1901) as well as in the constitutional revision of 1917. According to Van der Linden’s views, it was ‘a political necessity’ to introduce general male suffrage. He also made the future introduction of female suffrage possible, and, in spite of criticism from Kuyper, the leader of the Calvinistic antirevolutionary party, he made possible the equal treatment of private, denominational, and state schools. The non-partisan attitude of the Prime-Minister was also important for the maintenance of neutrality in the Netherlands during the First World War. Van der Linden stayed in close contact with Germany while Foreign Secretary Loudon spoke to the French. In addition to all these efforts, the Prime-Minister had to settle disputes within his cabinet, with commander-in-chief Snijders and with Queen Wilhelmina. Show less
