Local Taxation in the Netherlands

Provincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad-based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial governments.     

英国的调解制度--近期发展

本文分析了英国近来的一些案例,介绍了英国在采取非诉方法解决争议方面的最新发展,强调了法院在一些案件中的态度.     

US Patent and Trademark Office refuses registration of flavour trade mark

In a case of first impression, the Trademark Trial and AppealBoard of the US Patent and Trademark Office has held that theflavour orange is not registrable for use with quick-dissolvingantidepressant tablets and pills.     

State crimes and state harms: a tale of two definitional frameworks

Criminologists have long debated the issue of how to define crime, and hence, the scope of criminological inquiry. For years, some critical criminologists have argued for expanded definitions of crime that include harmful behaviors of the state that may not be officially defined as criminal. Other critical criminologists have argued that existing legal frameworks may be used to study varieties of state crime, and that defining the harmful actions of the state as criminal is important to help mobilize public support for their control. In this paper, we first trace the historical development of these two perspectives, and then offer a tentative solution to the seeming tension between these two perspectives.     

The evolution of European legal integration

This article contributes to the development of theories on European integration by testing and exploring statistical models on the long-term development of legislative activity of the European Commission. Drawing on legal information gained from the European Union’s PreLex database and analyzing it with the help of statistical analyses, we map out growth patterns of EU law between 1976 and 2003. We construct time-series models and models based on non-linear regression. While the performance of models based on the traditional theoretical approaches, intergovernmentalism and neo-functionalism, is rather poor, the analysis suggests that nonlinear dynamic models might be an interesting avenue for future conceptualizations of the EU integration process. This article is based on a paper presented at the ECPR Standing Group on the European Union Second Pan-European Conference on EU Politics, “Implications of a Wider Europe: Politics, Institutions and Diversity”, 24–26 June 2004, Bologna, Italy. We would like to thank the seminar participants for useful comments.     

Examining Sexual Violence in the Military Within the Context of Eritrean Asylum Claims Presented in Norway

Discussion of rape by soldiers as a form of persecution haslargely been directed towards the context of war or actual conflict.Nevertheless, there is a need for attention to be directed towardsthe phenomenon of rape within the military in the post-conflictperiod. This article discusses asylum claims presented in Norwayby Eritrean female soldiers claiming risk of persecution inthe form of sexual violence, rape, or torture within the military.First, presentation is made of the history of Eritrean women'sparticipation in the war of independence and the ensuing politicaland legislative gains won at the end of the war against Ethiopia.Review of Eritrea's report and responses to the Committee onthe Elimination of Discrimination Against Women (CEDAW) reveala state of backlash against women in the post-conflict period.Second, examination of how rape within the military and desertionmay fall under the criteria of the definition of a refugee accordingthe 1951 Convention on the Status of Refugees is pursued. Comparisonis drawn to instances of rape of women soldiers in the US andIsrael, as well as sexual violence by United Nations Missionin Ethiopia and Eritrea (UNMEE) peacekeepers, revealing commonchallenges affecting prevention and protection strategies. Third,a comparative review is conducted of evidentiary standards inorder to highlight the importance of maintaining a flexibleapproach responsive to the special circumstances of sexual violence.The Norwegian practice indicated a tendency to provide protectionfor compassionate grounds or humanitarian protection, ratherthan asylum. This resulted in non-recognition of the legitimacyof claims based on gender related persecution as requiring legalprotection under the 1951 Convention on the Status of Refugees.     

Global custody of endowment funds

This article explores the law relating to the global custodianship of funds, notably as managed for endowed charities such as universities and independent schools. Is global custody based on the legal concept of bailment or of trusts? Just how secure are the legal underpinnings of this financial mechanism? The conclusions are that the legal foundations to the concepts of custodianship, and especially on a global level with the appointment of sub-custodians, is surprisingly uncertain and confused in English Law, providing rather less reassurance to charity trustees concerning the security of the financial assets for which they are accountable than they might reasonably have expected.