bluuebunny/crossref_metadata_2025 huggingface dataset:
Collective and Collaborative Worker-driven Mechanisms? A Mission (im)possible to Enhance Access Remedy in Relation to Human Rights Due Diligence?
Authors: Saloranta Juho
Published: June 2024

This article analyses multistakeholder initiatives from a business and human rights perspective. Specifically, it examines the relationship between multi-stakeholders’ grievance mechanisms and human rights due diligence. Besides preventive due diligence measures, legislation should include corrective measures and access to remedy as stipulated by the United Nations Guiding Principles on Business and Human Rights. To help solve social challenges in value chains, the article identifies how these collaborative arrangements could contribute to legislative approaches to make multistakeholder initiatives effective from the human-rights based point of view. The article highlights rights-holders’ role as a source of governance, consultation, and engagement regarding improving multistakeholder initiatives’ remediation practices. The article identifies, with reference to the EU’s sustainability due diligence legislation, how national regulators can leverage multistakeholder initiatives in regulation efforts. The state must resource institutional co-governance structures so that companies may carry out remedial functions to facilitate remediation in human rights due diligence processes.
Enforcing Corporate Opportunity Rules: Antitrust Risks and Antitrust Failures
Authors: Nowag Julian , Corradi Marco
Published: June 2024

This paper identifies the potential competitive harm in the enforcement of corporate opportunity rules and shows that antitrust intervention cannot sufficiently address such harm. It suggests that the current antitrust framework is ill-suited to tackle the anticompetitive risks, in particular, regarding effects on innovation. The paper first explains corporate opportunity rules in EU Member States and in USA corporate law and their strategic use in a business context, highlighting also why they may be efficient. Then, it highlights possible negative effects of a strategic use of these rules on competition in terms of static and dynamic efficiency. Having stressed the abovementioned competitive implications, the paper engages in an analysis of the current framework of competition law to show how competition law provisions are, in most cases, ill-suited to address the potential anticompetitive harm of corporate opportunity rules. Finally, it recommends a way forward based on corporate law reform.
Liability of Financial Supervisors and Resolution Authorities: Perspectives from Comparative and European Union Law
Authors: Busch Danny , Mcmeel Gerard
Published: June 2024

This article offers a thorough comparative law overview, analysis and discussion of the liability regimes which apply to financial supervisors and resolution authorities at the level of selected individual EU Member States and in major jurisdictions worldwide. There is a growing tendency to limit their liability in one way or another. The extent to which they are protected against liability claims, and the exact shape that this takes, is, however, not uniform across the jurisdictions studied. At the same time, a counter-movement is emerging, as limitations of liability are by no means undisputed and are under attack on various grounds. The large variety of approaches to liability of financial supervisors and resolution authorities is especially a concern within the European Banking Union (EBU). The European Central Bank (ECB) and the Single Resolution Board (SRB) collaborate closely with the National Competent Authorities (NCAs) and the National Resolution Authorities (NRAs) within the framework of the Single Supervisory Mechanism (SSM) and the Single Resolution Mechanism (SRM), respectively, so liability questions will often be intertwined. Yet, the applicable liability standards often differ, and different courts will have jurisdiction. In the view of the authors it would be preferable to adopt a uniform liability standard for the ECB/SRB and the NCAs/ NRAs. In line with this, the authors would be in favour of including a provision in the SSM Regulation/SRM Regulation to the effect that the Court of Justice of the European Union (CJEU) has exclusive jurisdiction in relation to the liability of both the ECB/SRB and the NCAs/NRAs.
International Contracts between Conflicts of Laws, Private Autonomy and Common Rules: A Possible Encounter
Authors: M. Carbone Sergio
Published: June 2024

The paper analyses the role of parties’ autonomy in international commercial contracts arguing that (i) the regulation of such contracts is less and less entrusted to the application a single state legal system, (ii) private autonomy operates in favour of the application of substantive rules pursuing the objective of the economic transaction as per the parties’ intention, (iii) as a result, international contractual relationships are subject to a “set of rules” drawn up in accordance with the characteristics of the market in which the relevant relationship is designed to operate; (iv) these rules can be profitably resorted to insofar as are they are “generally accepted in an international, supranational or regional level in tune with the particular needs of international commerce” and do not conflict with public policy or overriding mandatory rules of any States having a legitimate and recognised interest into their application for the benefit of a fair trade.
Legislation Commentary: Amendments on the EU Harmonization of Cross-Border Mergers after the Adoption of Directive 2019/2121
Authors: Papadopoulos Thomas
Published: June 2024

This article examines the amended EU harmonized rules on cross-border mergers, which were adopted by Directive 2019/2121, comments on their advantages and criticizes their deficiencies and omissions. After an introduction, this article discusses the amendments on the general provisions, the definitions and the scope of the EU harmonization of cross-border mergers. Various changes of the conditions relating to cross-border mergers are also scrutinized. Moreover, Directive 2019/2121 amends the provision on the common draft terms of cross-border mergers. Disclosure-publication is also modernized by Directive 2019/2121. The report of the administrative or management body for shareholders and employees is also ameliorated. The independent expert report becomes now more sophisticated and, as a result, more efficient. Additionally, the requirement of approval by the general meeting is reformed and streamlined. The enhancement of the protection of employees by Directive 2019/2121 focuses on disclosure and employee participation. Emphasis is also given on the improvement of the provision on the pre-merger certificate, which is heavily amended. The examination of whether a cross-border merger is set up for abusive or fraudulent purposes is another very important element added to the provision on the pre-merger certificate. Reforms are also introduced to the scrutiny of the legality of the crossborder merger in order to make it more effective. Furthermore, Directive 2019/2121 revises the registration, the consequences, the simplified formalities and the validity of the cross-border merger. Various other issues are also discussed. Some concluding remarks are deduced.
Human Rights Abuses in Global Supply Chains: What Were the Legal Consequences From Past Scandals?
Authors: Pereira Giovana Agutoli
Published: June 2024

Academics and policymakers have increasingly focused on the issue of liability for human rights abuses in global supply chains. However, there is still a lack of systematic analysis regarding the legal consequences of well-known human rights scandals involving supply chains. To address this gap, the article conducted a quantitative review of various cases, examining elements such as the sectors involved, the locations of the abuses, and the parties engaged as plaintiffs. Notably, these plaintiffs range from victims in the Global South to companies questioning fines imposed upon them. Subsequently, a qualitative review was performed, involving an in-depth examination of 15 selected cases spanning more than five jurisdictions. A variety of litigation strategies was identified, including some consumers claims often overlooked by the literature. In terms of legal outcomes, only two cases held the lead company liable on the merits, both in Brazil. Most cases, particularly in the Global North courts, failed on procedural grounds due to factors such as statute of limitations, lack of traceability, and insufficient evidence. Further investigation is necessary to grasp the apparent variations in legal outcomes linked to public enforcement and the influence of international organizations, such as the International Labor Organization (ILO), in facilitating compensation for victims. The evolving legal landscape, particularly in Europe, and the increasing influence of the Global South, hold promise for addressing these legal challenges in the future.
Abuse of EU Law Revisited: An Analytical Perspective
Authors: Markus Jaakko
Published: June 2024

The article explores the prohibition of abuse of EU law, a specific doctrine developed by the Court of Justice of the European Union (ECJ). As an exceptional tool, it empowers authorities to deny benefits formally gained by private parties. The doctrine has grown increasingly wide and potent, as illustrated by the recent preliminary rulings in Cussens, Altun and Danish beneficial ownership cases. Simultaneously, it has become more difficult to comprehend. The article tries to explain and systematize the current state of the doctrine, employing analytical legal positivism as a theoretical bedrock. A framework based on various rules and Hohfeldian elements is developed to analyse essential cases, such as Emsland, Cadbury and Cussens. The analysis clarifies doctrinal questions regarding the two-part abuse test and the concept of redefinition.
Competence Fusion Through Citizenship. The Federal Logic in the CJEU’s Jurisprudence on Union Citizenship
Authors: Weber Ferdinand
Published: June 2024

While the normative configuration and further development of Union citizenship is clearly assigned to EU organs, the same applies for legislative and judicial organs of the Member States when it comes to nationality. Nevertheless, the European Court of Justice (CJEU) gradually increased requirements vis-à-vis Member State nationality law by recourse to primary law although the normative relationship and dependency between the two statuses, as enshrined in Union constitutional law itself, is the other way round. According to the thesis of this contribution and notwithstanding the Court’s cautionary formula according to which the Member States have to respect or take into account Union law when exercising their sovereign rights, the latest judgment and already visible effects of the Court’s previous jurisprudence in Member State law and administrative procedures can be described as a competence fusion through (Union) citizenship. In sum, the requirements it extracts from Articles 20 and 21 of the Treaty on the Functioning of the European Union (TFEU) call into question the principle of conferral and the significance of the constitutional preconditions for the application of the Charter of Fundamental Rights (CFR) as set forth in Article 51 (1) CFR.
Between Public and Private: Freedom of Speech and Platform Regulation in Europe
Authors: Neuvonen Riku
Published: June 2024

The digital disruption of the media and society has changed how citizens participate in public debate and democracy. Today, internet platforms play a significant role in the public sphere. However, their role in the spread of disorders in the public sphere has increased fears about the future of democracy. The main hypothesis of this article is that the regulation of freedom of speech in Europe is fragmented. Therefore, the European Union and individual states are asking social media platforms to monitor their content. A lack of competence in regulating platforms has led to the introduction of various forms of regulation, such as loose co-regulation and the private censorship of content. These new regulations challenge the underlying rationale and justification of the freedom of speech doctrine and principle of the rule of law.
Should the Court of Justice Give Preliminary Rulings in Cases Where EU Law Does Not Apply?
Authors: Fenger Niels , Broberg Morten
Published: June 2024

The EU preliminary reference procedure enables courts of the EU Member States to put questions about the interpretation or validity of EU law to the European Court of Justice (ECJ). The procedure is an EU law instrument and therefore the ECJ has held that, as a matter of principle, it only has competence to answer preliminary references where EU law applies directly in the case before the referring Member State court. Nevertheless, in a number of situations the ECJ has shown itself ready to answer preliminary references even though no EU law applies directly in the main action. In this article, we identify those situations and we discuss the broader implications of the ECJ’s practice. We conclude that whereas it is easy to point to good practical reasons in support of this practice, it also essentially means that the ECJ’s powers to answer preliminary references will not only be laid down by EU law, but also by Member State legislators and in this respect we argue that the practice may conflict with the fundamental principle of conferred powers.
Sweden and the Free Movement of Alcoholic Goods in the EU Internal Market
Authors: Butler Graham
Published: June 2024

Sweden is an EU Member State that has had a history of strict regulation relating to the sale and purchase of alcoholic goods. Most notably, it has long had in place a state monopoly which has possessed the exclusive right to engage in the retail sale of certain alcoholic goods within the state. This article analyses the contemporary legal issues arising in regard to Sweden and national measures relating to private imports, retail sale, exclusive rights, and state monopolies. It emphasizes a number of developments. First, the Court of Justice of the European Union (CJEU) has changed its course when assessing the lawfulness of national measures relating to state monopolies. Second, the CJEU has ruled that the private import of alcoholic goods into Sweden from other EU Member States is lawful, permissible, and compatible with EU law. Third, the article argues that changes to national law that allow for domestically produced alcoholic goods to be sold outside the state monopoly, farm sales (gårdsförsäljning), would be discriminatory, and incompatible with EU law. Furthermore, and as a result, Systembolaget could no longer be a monopoly. The articles concludes by offering views on the future of alcohol regulation in Sweden, in light of the applicable considerations deriving from EU law.
Status and Criminal Liability of Civil Servants in Modern Public Administration: A Comparative Study of Denmark, Finland, and Sweden
Authors: Wenander Henrik , Mäntylä Niina , Bønsing Sten
Published: June 2024

Accountability is a central topic in administrative law. To hold persons and institutions executing public power legally accountable in various ways is linked to ideas of good governance, democracy, legitimacy, and the rule of law. In the last decades, established structures for accountability in the public sector have been challenged through processes of privatization of public services, digitalization and a trend of flexibilization of the employment status of civil servants. All these developments are closely related to the impact of Europeanization. Among the various tools for accountability, criminal liability for public officials constitutes the most far-reaching form of measures from the perspective of the individual. The aim of this comparative study is to draw conclusions on the challenges in defining the legal status and the scope for the criminal liability of civil servants against the background of the developments just mentioned. The choice to study three Nordic countries (Denmark, Finland and Sweden) is made against the background of the Nordic countries all being highly ranked in international surveys of democracy and the rule of law. Alongside introducing Nordic solutions for the modern liability challenges, the study points out development trends driven by europeanization, which bring new elements into Nordic thinking.
Article: The Revolutionary Constitutions of the first Hellenic Republic: The Struggle between Tradition and Modernity
Authors: Kouroutakis Antonios
Published: June 2024

p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
normal;mso-layout-grid-align:none;text-autospace:none"span style="font-size:10.0pt;font-family:"AdvOTecfccdcf_I",sans-serif;
mso-bidi-font-family:AdvOTecfccdcf_I"In 2022, Greece celebrated the
bicentennial of the first revolutionary Constitution. Throughout the Greek
revolution, three constitutional texts were put into effect, culminating in the
establishment of the First Hellenic Republic. This article delves into the
legal aspects of revolutionary constitutions, examining the ongoing struggle
between tradition and modernity. The central argument posits that the
revolutionary constitutions found themselves entangled in a tug-of-war between
the traditional and modern conceptions of early constitutionalism, between
Monarchies and Republics.o:p/o:p/spanp class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
normal;mso-layout-grid-align:none;text-autospace:none"span style="font-size:10.0pt;font-family:"AdvOTecfccdcf_I",sans-serif;
mso-bidi-font-family:AdvOTecfccdcf_I" /spanp class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height:
normal;mso-layout-grid-align:none;text-autospace:none"span style="font-size:10.0pt;font-family:"AdvOTecfccdcf_I",sans-serif;
mso-bidi-font-family:AdvOTecfccdcf_I"An
intriguing insight emerges when we investigate primary sources. The position of
the Great Powers is conspicuously reflected in Annex F of the Protocol of the
Conference held on the island of Poros in September 1828. The minutes of the
discussions among the representatives of the Great Powers explicitly reveal a
skepticism towards the modern model of Republics. Simultaneously, there/spanspan style="font-size:10.0pt;font-family:
"AdvOTecfccdcf.I+20",sans-serif;mso-bidi-font-family:"AdvOTecfccdcf\.I+20""’/spanspan style="font-size:10.0pt;font-family:
"AdvOTecfccdcf_I",sans-serif;mso-bidi-font-family:AdvOTecfccdcf_I"s an
expressed belief that only the traditional model of government, rooted in
monarchy, could thrive, given the Greeks/spanspan style="font-size:10.0pt;font-family:"AdvOTecfccdcf.I+20",sans-serif;
mso-bidi-font-family:"AdvOTecfccdcf\.I+20""’ /spanspan style="font-size:10.0pt;font-family:"AdvOTecfccdcf_I",sans-serif;
mso-bidi-font-family:AdvOTecfccdcf_I"demonstrated weakness in managing
political conflicts during the First Greek Republic./span
There Is More to Exports than Exporting: The Growing Reach of the Deemed Export Rule
Authors: Clark Deanna , Lundy Jacob
Published: June 2024

Export compliance has long been the purview of – exporters. Further, the highly technical regulatory regimes governing controlled exports, both defence articles and dual-use commodities, were until relatively recently the exclusive domain of savvy multinationals with robust compliance divisions and veritable armies of specialist in-house counsel affirmatively monitoring risk exposure. Today, however, a growing number of small firms and micro start-ups in a multitude of emerging technology sectors whose wares and know-how will never cross the domestic frontier in formal export transactions will encounter export compliance risk. This changing picture owes largely to both the growth in emerging technologies subject to controls and a unique (until recently) construct of export regulation in the United States – the Deemed Export. In the twenty-first century, a vast and continually growing array of start-ups operating in emerging technology sectors have export compliance obligations which many, if not most, are simply unaware of. This paper offers an historical and conceptual look at the deemed export rule, its current boundaries, and its increasingly global future.
Increase in Global Subsidies and Trade in Africa: Challenges and Opportunities
Authors: Karingi Stephen , Takpara Moukaila Mouzamilou
Published: June 2024

The utilization of subsidies has increased recently due to several factors such as the COVID-19 pandemic and the war in Ukraine. Despite the economic and social justification of the provision of subsidies, there have been increasing debates. This paper analyses the trade implications of the increase in global subsidies on African trade. To better understand the nature and scale of these implications, we provide a review of the international disciplines on subsidies as well as the economics of subsidies. Relying on stylized facts, we demonstrate that the increase in subsidies by developed and emerging countries has depressed the world cotton price and trade performance in Africa. We recognize the important role played by well-designed subsidies. However, harmful subsidies like cotton subsidies should be substantially downscaled or removed. To that end, reforming agricultural subsidies becomes a necessity as it holds the potential to reduce income inequality. Further, governments should work closely with the World Trade Organization (WTO) to clarify and strengthen international disciplines on subsidies. Moreover, we suggest that the WTO should adopt stricter supervision of developed and emerging countries’ subsidies process and a more transparent notification process.
Special Procedures the Responsible Person(s): What Would Change under the EU Commission’s Reform Proposal?
Authors: Lux Michael
Published: June 2024

The Commission proposal for a reformed Union Customs Code (R-UCC) foresees, besides replacing national customs clearance systems by an EU Customs Data Hub, managed by an EU Customs Authority, a shift of the responsibility from the declarant and holder of a customs procedure to the importer or exporter, i.e., the person determining that the goods are brought into or out of the EU. In its Impact Assessment, and briefly in its explanatory introduction to the proposal, the Commission has analysed and explained the consequences of this shift with regard to standard imports and exports, not, however, with regard to the special procedures, such as transit, customs warehousing and inward processing. The author has therefore completed this missing analysis with the result that the concept of a single liable importer or exporter could work if there existed only a single procedure for import and export. However, the reality is that often several actors are involved in an import/export process with different procedures and processes following each other; these persons may be, besides the carrier, the temporary storage operator, the transit operator, the operator and the user of a customs warehouse, until the goods are finally released for free circulation or export by, or on behalf of, the actual importer or exporter. Furthermore, the focus on the importer and exporter has resulted in a certain neglect of the role of intermediaries in the supply chain, such as customs and logistics service providers, whose services are vital for many small and medium sized companies (SMEs) that cannot afford their own specialized customs staff and IT systems for the handing of imports and exports.
A Critical Analysis of the EU’s Eclectic Foreign Subsidies Regulation: Can the Level Playing Field Be Achieved?
Authors: Su Xueji
Published: June 2024

At the end of 2022, the European Union (EU) adopted the EU Regulation on Foreign Subsidies Distorting the Internal Market (Foreign Subsidies Regulation). The regulation is intended to counter the distortive impacts on the EU market arising from foreign subsidized investments and other economic activities. Allegedly, the regulation seeks to ensure a level playing field within the EU, namely to subject foreign investments and economic activities to subsidy controls comparable with the level provided by EU State aid law. This article critically assesses the Foreign Subsidies Regulation and demonstrates that, by drawing upon rules in differing legal schemes, the Regulation departs from EU State aid law. More importantly, the disparities might result in heavier procedural and substantive burdens for foreign investors, rendering it difficult for the EU to fulfil its promise of a level playing field. Finally, the article contends that, in the context of cross-border subsidy control, the normative argument of a level playing field is empty and precarious. Cross-border subsidy regulation is concerned with curtailing the adverse effects of a foreign subsidy rather than creating a level playing field for all.
Here Lies the Indispensability Condition: The General Court’s Judgments in the Google v. Commission Saga
Authors: Melchionda Andrea
Published: June 2024

In the Google Saga, the General Court (GC) has confirmed the Commission’s decisions in Google Shopping and Google Android and dealt a severe blow to Google’s strategy, which was aimed at strengthening its market power throughout its ecosystem. Although in both cases, Google was essentially favouring its own services in adjacent markets to the detriment of competitors, the Commission and the GC based their decisions on different theories of harm. In Google Shopping, the GC considered Google’s conduct abusive pursuant to a novel category of abuse prohibiting self-preferencing conduct. In Google Android, instead, Google was held to have engaged in abusive forms of tying. Interestingly, in both cases Google’s conduct resembles instances of constructive refusal to give access to an input, which require evidence that the input is indispensable in order to be considered abusive. However, the Commission managed to circumvent the application of the high threshold posed by the indispensability criterion. This might have the effect of inappropriately lowering the standard of proof in cases of refusal to access, paving the way for an over-enforcement of competition rules in digital markets. This article is aimed at evaluating the potential impact that the Google judgments may have on the scope of application of the indispensability requirement, and whether there is still life for the latter after the Google Saga.
Highest Priority Trade Provisions Related to Sustainable Development and Climate Change: Streamlining Climate Change Commitments in Horizontal Chapters of EU-Americas FTAs
Authors: Tokas Marios
Published: June 2024

This paper examines the role of climate change in trade relations between the EU and the Americas and the manners in which inter-regional Free Trade Agreements (FTAs) address climate change. The assessments of these FTAs demonstrate a need for more ambitious climate provisions, going beyond commitments in trade and sustainable development (TSD) chapters and including the provision of incentives to exchanges in green goods and technologies. Besides making climate commitments more enforceable, it argues, climate ambition requires acting ‘horizontally’ on FTAs. Thus, the EU should prioritize careful drafting of non-TSD chapters over more extensive but less enforceable TSD chapters, since actual climate friendly through specific trade commitments are the way forward.
Trade, Sustainable Development and Climate Change: How Can Free Trade Agreements Be Leveraged for Increased Climate Action? Perspectives on the EU-MERCOSUR Agreement
Authors: Lehmen Alessandra , De Andrade Correa Fabiano
Published: June 2024

This article examines the status quo of the negotiations of the European Union (EU)–Southern Common Market (MERCOSUR) Association Agreement (AA)’s Trade and Sustainable Development (TSD) chapter, and explores alternatives to strengthen its climate change provisions in line with precedents of higher standards included in other recent free trade agreements (FTAs), in particular those signed by the EU. After thirty-eight rounds of negotiations, progress has been made in theDraft EU–MERCOSUR FTA. However, core aspects such as environmental and climate change commitments remain challenging and less progressive than those contained in more recent FTAs. This article draws from MERCOSUR countries’ climate commitments expressed in their Nationally Determined Contributions (NDCs), and explores pathways for strengthening climate change related provisions. These include changes that could be proposed during the legal scrubbing phase of the agreement, considering precedents where this was done, and further changes that could be included as an interpretative declaration, memorandum of understanding, or side letter attached to the agreement – one however that is agreed by both sides and that effectively addresses climate and environmental concerns.
The Tax Base in Befit and Pillar Two: Harmony, Dissonance, or Off-Key?
Authors: Blaakman Stijn , Korving Jasper
Published: June 2024

On 12 September 2023, the European Commission published the directive proposal ‘Business in Europe: Framework for Income Taxation’ (hereinafter ‘BEFIT Proposal’). The BEFIT Proposal should harmonize the corporate income tax bases for companies within the EU. For the calculation of the tax base, the financial accounts are taken as the starting point. Subsequently, several upward and downward adjustments are made. This methodology is close to the calculation method as accepted by the Pillar Two Directive. In this contribution, the authors will compare the calculation methods in both directives, examine the consistencies and differences between them and make suggestions for improvement. Besides that, the authors will verify whether the application of BEFIT could still result in the application of a top up tax under the Pillar Two Directive and will make suggestions to avoid potential additional levies.
The Internet of Things as A Tool to Improve Environmental Taxation within the EU: A Case Study on the Design of Annual Road and Motor Vehicle Taxes
Authors: Romaní Marina Serrat
Published: June 2024

Technology is essential for the transition towards climate neutrality not only in technical aspects (better and more efficient capture, energy storage, or carbon use) but also as an important tool in taxation. The progressive implementation of the Internet of Things’ (IOT) technology can contribute to achieving the proposed objectives of the European Union’s (EU’s) environmental agenda. Its capacity to monitor and record real-time emissions creates the possibility of determining the exact amount of emissions that a vehicle emits during the year. Its implementation for tax purposes can revolutionize the design of the taxable event and the quantifying elements of certain environmental taxes, particularly those related to taxing pollutant emissions from motor vehicles in order to ensure more compliance with the pollutant pays principle.
Redesigning Tax Systems: Tax Justice for Women: Navigating the Path to Economic Empowerment in Post-Apartheid South Africa
Authors: Titus Afton
Published: June 2024

Upon the thirtieth anniversary of the advent of democracy in South Africa, it is vital to consider whether the country’s constitutional changes to its personal income tax system have empowered women. This is important and necessary, considering the eight decades of over-taxation women endured in the country before 1994. This paper considers the current economic position of women and whether the personal income tax system perpetuates the disadvantages women face economically or whether it, ideally, enhances their economic power. The South African income tax system adopts a genderneutral approach to the taxation of individuals. This paper argues that South Africa should adopt gender-sensitive income tax reforms that actively empower women. This may be done through the adoption of a dependent tax credit, adjusted income tax brackets for women, and tax incentives for women-owned businesses. While these reforms do not align with immediate revenue-raising objectives, they are a rectification of historical imbalances and reflect South Africa’s commitment to empowering women truly. As countries redesign their tax systems in the wake of the pandemic, reforms such as this represent an opportunity for South Africa to rectify historical wrongs and reform its personal income tax system equitably in its bid to meet the government’s constitional obligation to advance women as a group that had been disadvantaged by unfair discrimination in South Africa’s apartheid past.
The Use of Statistical Values to Combat Undervaluation in the European Union
Authors: Schippers Martijn , de Wit Walter
Published: June 2024

In this article the authors discuss the use of databases and statistical values to combat undervaluation of goods imported into the European Union (EU). In recent cases the Court of Justice of the European Union (CJEU) has allowed the use of statistical values and databases, seemingly giving customs authorities an unlimited license to reject the transaction value. The question rises if this will effectively lead to a return to the Brussels Valuation Definition.
Regulating TRQ Schemes Under WTO Law: Time to Throw Away Old Bananas?
Authors: Delev Christian
Published: June 2024

Tariff-rate quota (TRQ) schemes are a commonly used, yet controversial trade policy instrument to regulate market access for sensitive products. In examining their regulation, the Appellate Body in European Communities’ (EC) – Bananas III (Article 21.5 – Ecuador II) (Article 21.5 – US) held that these measures are regulated by both Articles I:1 and XIII General Agreement on Tariffs and Trade (GATT) since the provisions establish ‘distinct’ notions of non-discrimination. This article argues that the Appellate Body’s approach creates an unclear result based on a false distinction between Articles I:1 and XIII. Instead, World Trade Organization (WTO) jurisprudence suggests both obligations serve to create expectations of equality of competitive opportunities, even though they develop distinct approaches for achieving this end. It is proposed that, in line with the principle of judicial economy, Article XIII:5 should be interpreted as creating a carve-out from the Article I:1 Most-Favoured-Nation (MFN) obligation.
Did Labour Norms Save the NAFTA?: Sort of, Accidentally, Depends
Authors: Anderson Greg
Published: June 2024

The evolution of labour and environmental norms in the global trading system has been full of fits and starts but were formally linked together in side-agreements to the 1994 North American Free Trade Agreement (NAFTA). The NAFTA’s evolution complicates reading of literatures devoted to the evolution of norms. This paper traces and compares the uneven trajectory of labour and environmental norms in North America through the renegotiation of the NAFTA 2017– 2019. The paper takes issue with norms scholarship as cast against the NAFTA. Whereas norms scholarship generally posits a liberalizing, progressive trajectory for norm evolution, focused mainly on their mobilization by non-state actors, that literature has hitherto been less able to account for more traditional accounts of norms being weaponized for illiberal, protectionist purposes now embodied in the renegotiated NAFTA.
Trade and Economic ‘Wars’ Between the USA and Russia, the Consequences for the Economy of Kazakhstan
Authors: Zakirova Dilnara , Arupov Akimzhan , Karimova Madina , Khajiyeva Gulzhakhan , Abaidullayeva Madina
Published: June 2024

There has been a confrontation between Russia and the USA since the end of World War II. After the Union’s collapse, it became more and more evident and open, especially in 2014 and 2021. However, such events between large states could not but affect the development of other countries, which is why it remains relevant to consider the impact of this economic ‘war’ on them. As part of the work, the emphasis is on the consequences of their confrontation on the economy of Kazakhstan. Thus, the work aims to analyse the history of trade and economic relations between the USA and Russia in terms of changes in trade turnover, sanctions chronology, exchange rates, and other indicators and also to show how this affected the economic well-being of Kazakhstan. During the study, the authors concluded that the beginning of the trade and economic ‘war’ between the USA and Russia caused significant financial losses for Kazakhstan due to a decrease in trade turnover with Western countries, a decrease in foreign direct investment flows, and a weakening of the national currency. The article brings new knowledge to understand the modern features of the foreign economic policy of the USA and Russia.
Article: China’s Non-Performing Loans Disposal in Local and Global Contexts: Missing Pieces in International Law Matrix
Authors: Zhang Beibei , Shen Wei
Published: June 2024

The management of non-performing loans (NPLs) within the framework of international law often lacks coherence and specificity, leading to limited regulatory outcomes. This underscores the critical influence of domestic law and individual countries’ behavioural choices in addressing NPLs, necessitating this study. This article thoroughly explores China’s relatively uncharted approach to resolving NPLs-related issues, with a specific focus on recent developments in managing individual NPLs. Through a meticulous analysis of end-market disposal, civil law stipulations, and debt collection strategies under criminal law, the article presents a fresh and innovative perspective on China’s NPLs disposal market. The article concludes by emphasizing the normative role of international legal mechanisms in effectively addressing NPLs issues and explores China’s potential contributions in this context. To bolster the concluding arguments, this article reviews the legal framework for cross-border insolvency and the United Nations Commission on International Trade Law (UNCITRAL)’s recent efforts in facilitating cross-border asset tracing and recovery. China’s role in this UNCITRAL initiative has been less than satisfactory so far. China should contribute more to key issues such as legalizing new cross-border debt tracing technologies, improving global asset transparency, facilitating international cooperation, and mitigating politicization of judicial processes.
Weaponization of Trade Barrier Investigations: Economic Coercion in China-Taiwan Relations
Authors: Chaisse Julien , Su Xueji
Published: June 2024

Drawing on China’s recent trade barrier investigation (TBI) against Taiwan, this article explores the transformations of economic coercion in international trade and their implications for the global trading system. On this basis, the article analyses the potential role of the World Trade Organization (WTO) and its judiciary vis-à-vis economic coercion. It contends that, as trade measures have evolved into tools for pursuing elevated political goals, the formerly distinct dichotomy between economic and political objectives has been further eroded. This transformation makes it increasingly challenging to ward off the ‘weaponization’ of trade measures. This article posits that the adjudication of economic coercion through conventional trade jurisprudence may create centrifugal effects for the WTO. In conclusion, this article calls for a jurisprudential approach capable of identifying coercive intent, thereby upholding the principles of free trade and state sovereignty.
Mapping Export Control Extraterritoriality in the US-China Technology Decoupling
Authors: Shang Carrie Shu
Published: June 2024

Historically, the United States assertion of extraterritoriality under its export control laws has elicited considerable scholarly discourse. In recent years and with the perceived national security threat posed by a burgeoning China, the US has dramatically expanded a set of extraterritorial rules in its existing export control restrictions. This article evaluates such expansion of export control extraterritoriality in the context of waning trade multilateralism. It first provides a doctrinal examination of the development of extraterritoriality in US export control, focusing on the recent intensification of US-China technology decoupling, exemplified through the expansion of end-use control and extraterritorial jurisdiction over US persons. Then, by drawing upon recent literature on geoeconomic trade law, the article argues that a revitalized priority on security-oriented trade policy making will justify this expansion of export control extraterritoriality together with ally-based enforcement exception rules. Nonetheless, expansion of export control extraterritoriality will easily be a slippery slope, potentially initiating retaliatory cycles. Without a multilateral solution, it risks a dramatic realignment of international trade into blocks of allies and/or regions, thereby undermining decades of achievements in neo-liberal trade and hurting its leadership in a rules-based order. The article concludes by reflecting on remaining multilateralist avenues to rule on export extraterritoriality when new trade dispute arises, in light of a few recent WTO DSB reform proposals.
‘Everything the Data Touches Is Our Kingdom’: Market Power of ‘Data Ecosystems’
Authors: J. Van De Waerdt Peter
Published: June 2024

Companies such as Google and Facebook are not merely conglomerates of Internet-based services which just so happen to process personal data. They should instead be conceptualized as ‘data ecosystems’ and treated as such. Data ecosystems are companies which collect and monetize personal data through a network of widely diverging internet-based services, for the overarching purpose of targeted advertising. Contrasted with traditional conglomerates, a data ecosystem is unique since all of its different branches are interconnected through a single shared resource: personal data. Consequently, this ecosystem structure grants strong sources of market power. Network effects of personal data, throughout the entire ecosystem, lead to services being constantly updated and personalized with increasing accuracy, while simultaneously enhancing the monetization strategy of targeted advertising. Meanwhile, data ecosystems’ reach across the Internet means that consumers cannot realistically choose not to participate, nor find suitable competitors for each service. Finally, data ecosystems have strong incentives to expand into additional markets: conglomerate mergers are an essential strategy to reinforce their sources of market power. Data ecosystems enjoy a unique form of market power which has been seriously underestimated in the past. A new approach that fully appreciates their unique structure and market power is therefore required.
Regulation 1/2003: An Assessment After Twenty Years
Authors: Wils Wouter P. J.
Published: June 2024

Regulation 1/2003 brought about a radical change in the way in which the EU antitrust prohibitions contained in Articles 101 and 102 TFEU are enforced. The previous enforcement regime, under Regulation 17, which dated from 1962, was characterized by a centralized notification and authorization system for Article 101(3) TFEU. Regulation 1/2003 abolished this system and replaced it by a system of ex post enforcement. The objectives of this reform were to allow the European Commission to become more active in the pursuit of serious infringements of Articles 101 and 102 TFEU, as well as to decentralize enforcement to the Member States’ competition authorities and to the national courts, while maintaining EU-wide consistency. This article provides an overview of the genesis of Regulation 1/2003, its objectives, and its main results, as apparent twenty years later. It finds that the decentralization to the national competition authorities, cooperating with the European Commission and each other in the European Competition Network, has been a major success, beyond expectations. On the other hand, the prediction that the reform would lead to a significant increase in the number of prohibition decisions adopted by the European Commission has turned out to be too optimistic. Ten possible explanations for this lack of increase in the number of prohibition decisions are tentatively examined. Taking together the figures for the European Commission and the national competition authorities, however, there can be no doubt that Regulation 1/2003 has led to a spectacular increase in the enforcement of Articles 101 and 102 TFEU, and that Regulation 1/2003 has thus been a great success.
Role of Appellate Forums in Competition Cases of Pakistan: Challenges and Way Forward
Authors: Fatima Sayyeda
Published: June 2024

Judicial forums are the means to achieve the most pivotal goal of maintaining check and balance according to the theory of separation of powers. The judiciary has the power to supervise the legislative and executive branches of the government. The judgments by the courts/appellate forums are vital as they prevent attempts by the competition authorities to abuse their powers when prosecuting wrongdoers and force the competition authorities to conduct more rigorous investigations to prevent legal challenges. In Pakistan certain challenges need to be addressed in order to strengthen the implementation of competition law. There is a need to establish a jurisprudence of competition law. The judgments of courts/appellate forums can set useful precedents. However, the dysfunctional status of the appeal court since the establishment of the Competition Commission of Pakistan (CCP), judges’ lack of experience in the area of competition law and certain other aspects need to be focused on in order to firm up competition law in Pakistan. This article intends to review the different forums of appeal available in Pakistan competition regime, eligibility criteria for filing an appeal, procedures of appellate forums, rules governing the procedure and powers of appellate forums. It aims to discuss the importance of judicial protection, the enforcement challenges of Pakistan competition jurisdiction and the suggestions for improvement.
UMA ANÁLISE ACERCA DO LICENCIAMENTO AMBIENTAL COM RELAÇÃO AOS DESASTRES NAS ENCOSTAS DO LITORAL DE SÃO PAULO
Authors: Silva Larissa Danielly Pereira , Moreira Marina Rocha
Published: June 2024

O artigo examina o papel do licenciamento ambiental em áreas de encostas e como sua correta aplicação poderia prevenir tragédias, como os deslizamentos ocorridos no litoral de São Paulo em fevereiro de 2023. Vê-se que a adequada implementação do licenciamento ambiental poderia evitar desastres naturais, como os deslizamentos de terras citado e também que a omissão do Poder Público na fiscalização e cumprimento das normas ambientais é um fator crucial para a ocorrência desses sinistros. O estudo utiliza uma pesquisa exploratória, com análise qualitativa de literatura existente, incluindo artigos científicos, trabalhos acadêmicos e doutrinas de juristas. Esta abordagem visa compreender o funcionamento e a importância do licenciamento ambiental no contexto da construção civil em áreas de risco. O artigo conclui que a ineficácia na aplicação do licenciamento ambiental e a falta de fiscalização adequada por parte do Poder Público contribuem significativamente para a ocorrência de desastres naturais. Ressalta a necessidade de políticas públicas mais eficazes e de uma atuação mais proativa da Defesa Civil e do Poder Executivo na prevenção de catástrofes ambientais.