V.A.T., Taxation and Prostitution: Feminist Perspectives on Polok

Debates concerning the taxation of prostitution have occurred in taxation law and in feminist literature. This article will integrate the case of Polok v. C.E.C. [2002] E.W.H.C, 156; [2002] S.T.C. 361, within the feminist legal canon. The case is discussed in the context of the argument of the European doctrine of fiscal neutrality, which dictates that, regardless of legality as amongst member states, if an activity is levied to V.A.T. in one member state, V.A.T. should be levied on it in all member states. The doctrine of sovereignty accepts the possibility that the integrity of the V.A.T. system may be compromised by the levying of tax on illegal activities, in terms of the cooperation between tax and other aspects of the U.K.’s legal system. European law, feminist law, commodification and the marketplace are all considered within the context of these principles. The article also considers the place of Polok within standard feminist texts on prostitution. Different paradigms of prostitution define different aspects of prostitution as ‘problems’, and the article considers the implications within a feminist reconstruction of Polok of this. The article suggests that the challenge for a feminist analysis of Polok is to remain within the realm of European tax and competition law, and to render the perspective of the employees of the Polok taxpayers part of the substance of the deliberations of the case.     

论民主集中制原则在宪法中的地位

马克思恩格斯从未倡导过民主集中制原则。马克思充分肯定的巴黎公社实行的不是民主集中制,而是议行合一。议行合一与民主集中制不是同一概念。列宁是在反对党内小组主义和战争背景下强调民主集中制的。民主集中制原则不能涵盖宪法的全部内容,被人民主权、基本人权、法治等宪法基本原则所决定,是宪法的具体原则。     

小反刍兽疫病毒非结构蛋白V基因的克隆及其编码蛋白的结构与功能

采用RT-PCR技术从小反刍兽疫病毒总RNA中扩增到P基因一段896bp序列,克隆至pET-30a(+)载体中,对其进行最大开放阅读框691位定点突变(插入一个G碱基),获得小反刍兽疫病毒V基因,利用生物信息学软件对麻疹病毒属V蛋白氨基酸序列进行比对,同时使用I-TASSER服务器对小反刍兽疫病毒V蛋白三级结构进行同源建模,分析其结构与功能。结果显示,小反刍兽疫病毒V蛋白氨基酸序列与麻疹病毒、犬瘟热病毒、牛瘟病毒和海豹瘟病毒V蛋白的相似性分别为61.1%、56.0%、61.7%和51.7%,三级结构预测显示V蛋白由多α-螺旋的N-端结构域、中间结构域和含锌指结构的C-端结构域组成。本研究成功克隆了小反刍兽疫病毒V基因,预测分析了V蛋白结构和功能的关系,为其分子生物学和功能的进一步研究奠定了基础。     

Classical Marxism and Maoism: A comparative study

The issue of the Marxist character of “Mao Zedong Thought” has never really been resolved. The present work is a comparative analysis of the classical Marxism of Karl Marx and Friedrich Engels and the ideology of Mao Zedong. The argument is made that whatever Marxism there was in Maoism was the “creatively developed Marxism” of V. I. Lenin—which allowed for socialist revolution in retrograde economic circumstances—something that had been specifically rejected by Marx and Engels. That led to the theoretical idiosyncrasies that characterized Maoism throughout its history, and ultimately resulted in the form rejected by Deng Xiaoping and post-Maoist China.     

The Rule of Law and the Rule of Empire: A.V. Dicey in Imperial Context

The idea of the rule of law, more ubiquitous globally today than ever before, owes a lasting debt to the work of Victorian legal theorist A. V. Dicey. But for all of Dicey's influence, little attention has been paid to the imperial entanglements of his thought, including on the rule of law. This article seeks to bring the imperial dimensions of Dicey's thinking about the rule of law into view. On Dicey's account, the rule of law represented a distinctive English civilisational achievement, one that furnished a liberal justification for British imperialism. And yet Dicey was forced to acknowledge that imperial rule at times required arbitrariness and formal inequality at odds with the rule of law. At a moment when the rule of law has once more come to license all sorts of transnational interventions by globally powerful political actors, Dicey's preoccupations and ambivalences are in many ways our own.     

俄罗斯税制改革的政治影响分析

普京上台伊始,即把发展经济、建立强大的国家确定为俄联邦的首要任务。普京认为,使俄罗斯失去其国际强势地位和独立性的很大原因是国家税收乏力,因此俄罗斯当务之急是尽快改革原有的税制结构和税收制度①。在普京的大力推动下,俄罗斯进行了大规模税制改革。以简化税制、减少税种、降低税率、减轻税负为核心的税制改革取得了很大成功,使俄罗斯“成为一个建立了良好税收制度的国家”。在此基础上,普京提出了进一步深化税改,在今后两年内全面完成税收改革的新的奋斗目标。     

政策分析的主要类型及其评述

通过梳理托马斯·戴逸、卡尔·帕顿、大卫·沙维奇、威廉·邓恩、斯图亚特·S.内格尔、叶海卡·德罗尔、戈登等代表人物的重要观点,可以认为政策分析理论从不同角度看存在政策分析与政策倡议、研究型分析与快速分析、前瞻性分析与回溯性分析、内容分析与过程分析、微观分析与宏观分析、政策的分析与为政策进行的分析等六大类型。通过类型研究,可以更多了解政策分析的范畴、多样性和目标差异等。     

Rechtliche Absicherung von Dienstleistungen im allgemeinen wirtschaftlichen Interesse in der österreichischen Rechtsordnung

Auf welche Weise Leistungen der Daseinsvorsorge gegenüber den Anforderungen des europäischen Binnenmarktes abgesichert werden können, ist bis dato kaum geklärt. Gerade im Lichte der jüngsten Entwicklungen, insbesondere im Bereich der Judikatur des Europäischen Gerichtshofes wird diesen Fragen in Hinkunft große Bedeutung zukommen. Im folgenden Beitrag soll der Versuch unternommen werden, die Probleme in der österreichischen Rechtsordnung einer eingehenderen Analyse zu unterziehen.     

Viorel Virgil Tilea and the Origins of the Second World War: An Essay in Closure

The 'Tilea Affair' of March 1939 is among the most contentious of the short-term events leading to the Second World War. V.V. Tilea, the Romanian minister in London, brought information to the British Foreign Office, about an alleged German threat to his country. The guarantee to Poland soon followed and, in turn, the outbreak of the war. This article examines the evidence offered by contemporary British witnesses, the ensuing historical controversy - bringing to bear a variety of new revelations, including materials derived from the author's acquaintance with Tilea - and the present state of historical knowledge. It concludes that closure can be applied to most aspects of the 'Tilea Affair'.