bluuebunny/crossref_metadata_2025 huggingface dataset:
DigCompEdu eta Europako Erreferentzia Marko Bateratuaren Liburu Osagarria: ahozko online elkarreragina FlipGrid eta WhatsApp-ekin
Authors: Juan-Lázaro Olga , Bernardo Aranzazu
Published: March 2022

Teknologia, erritmo desberdinetan, ikasgelaren fisionomia taxutzen duen elementu bat gehiago da hezkuntzan. Ikasgelaren barruan eta kanpoan lan egitea errazten duen programazio batean hura egoki integratzea funtsezkoa izan daiteke ikaskuntza- edo irakas-kuntza-esperientzia atsegin baterako, eraginkortasunari eta motibazioari dagokienez. Artikulu honetan, teknologia aurrez aurreko eskoletan txertatzeko sei etapako eredutik abiatuko gara, urrats horiek ikaskuntza autonomoa eta ikasgelaz kanpoko elkarreragina errazten baitituzte, eta, hortaz, ikasleak luzaroago daude xede-hizkuntzaren eraginpean, beren profil digitala eta lankidetza-ikaskuntza garatuz. Adibide gisa, bideoen bitartez parte hartzeko sare sozial bat proposatuko dugu, Flipgrid, eta istanteko mezularitza-sareetako ahots-oharrak erabiltzea –WhatsApp, adibidez, edo, bestela, Telegram edo Signal–. Esparru teoriko modura, Hizkuntzen ikaskuntza, irakaskuntza eta ebaluaziorako Europako Erreferentzia Marko Bateratuaren (EEMB) Companion Volume edo Liburu Osagarriaren «online elkarreragina» inbentario berritik eta DigCompEdu gisa ezagutzen den Irakasleen gaitasun digitalerako esparru europarretik abiatuko gara. Hau da gure helburua: XXI. mendeko irakasleengan jarrera esperimentalak sustatzea eta ikaskuntza aktiboaren elementu batzuk adibide gisa jartzea, ikasgelatik kanpo ahozko online elkarreragina sustatzeko diseinatutako proposamen didaktikoen bidez, eskolan irakasleak beteko baitu ezinbestekoa den gidariaren rola.
Welfare as a Service
Authors: Davies Gareth
Published: March 2022

The caselaw has found healthcare systems firmly subject to Article 49, yet education systems not so. Both are important public services, and subsidised from the public purse, but in the cases decided they were organised differently. One was provided through a market-like mechanism, the other directly from the State. It is not the social importance of the service, nor the motives or character of the provider or recipient or payer that determines when Article 49 applies. It is the nature of these parties' behaviour. As States use market behaviour ever more in public services, we may therefore expect an expansion of the application of Article 49 to welfare. Many restrictions will be found, because of the essentially national nature of welfare, but many will be justified and irremovable by the Court. In the end only legislation can create cross-border markets for welfare.
The SE or Societas Europaea – a European Citizenship for Corporations
Authors: Lenoir Noëlle
Published: March 2022

This is a summary of a report recently presented to the French government by Ms. Noëlle Lenoir, former French Mister of European Affaires, on the current and – possible – future use of the European Company, inter alia based on experts’ opinions.
From Autonomy of Interests to Concurrence of Interests in Dutch Group Company Law
Authors: Bartman Steef M.
Published: March 2022

The author highlights different aspects of the legal relationship between parent and subsidiary under Dutch corporate law, against the backdrop of imminent new rules for a simplified BV and recent case law by the Dutch Supreme Court on the issue of conflicts of interest.
Europe Deserves a New Approach to Insolvency Proceedings
Authors: Wessels Bob
Published: March 2022

In this contribution Professor Bob Wessels discusses the need for a new approach to collective insolvency proceedings in Europe against the background of the historical evolution of insolvence law.
The Limited Freedom of Establishment of an SE
Authors: Drinhausen Florian , Nohlen Nicolas
Published: March 2022

The prescription that an SE’s administrative seat must coincide with its statutory seat is considered a violation of its freedom of establishment. However, only the European legislature is in a position to change this provision.
SE Mobility: Taking a Short Cut?
Authors: van Eck Gerco C.
Published: March 2022

For practical and theoretical reasons the authors explore the possibility of transferring the registered office of an SE while realizing a cross-border merger or conversion at the same time.
Protection of Shareholders’ Rights at EU Level: How Far Does It Go?
Authors: Xiangxing Hong Fidy
Published: March 2022

The author evaluates all attempts made by the European legislature to improve investors’ rights so far, culminating in a discussion of the Directive on Shareholders’ Rights of 11 July 2007.
The Prospects for Financial Reform in the US in Light of the Current Financial Crisis
Authors: Lybecker Martin E.
Published: March 2022

Lybecker sketches the gaps and weaknesses of the financial framework in the US as dramatically exposed by the financial crisis.
Improving the Monitoring of Cross-Border Banks in the EU: Towards a Common Framework on Crisis Management
Authors: Wegman Hanneke
Published: March 2022

On 20 October 2009 the European Commission published a Communication entitled ‘An EU Framework for Cross-Border Crisis Management in the Banking Sector’. In this Communication the Commission considers tools that would be necessary to enable national banking supervisors to identify problems with banks and intervene at an early stage. Most importantly, the Communication deals with the issues of early intervention, resolution, and insolvency.
Corporations for Human Rights
Authors: Castermans Alex Geert
Published: March 2022

How should a company react if it finds out that the company it is doing business with violates human rights in its own territory? What answers do regular contract law and tort law provide to fit in the protection of human rights? Castermans investigates.
Ranking the Rules Applicable to Cross-Border Mergers
Authors: Roelofs Erwin R. , van Eck Gerco C.
Published: March 2022

Since the implementation of the Tenth directive on cross-border mergers (CBMs) in the national laws of the Member States of the European Union, a clear statutory framework for cross-border legal mergers of limited liability companies exists which underlies the laws of different Member States of the EU. However, when implementing a cross-border legal merger, specific problems may arise in legal practice due to the principle of the cumulative application of the national merger laws and procedures governing the parties to the CBM.
Why Law Matters: Corporate Social Irresponsibility and the Futility of Voluntary Climate Change Mitigation
Authors: Sjåfjell Beate
Published: March 2022

This article addresses the voluntary CSR concept, forming an argument to show why law, and specifically company law, has to be involved to get companies to contribute to climate change mitigation, and how CSR may contribute to a truly responsible business debate.
Sustainable Decisions and Social Dialogue: Some Significant Developments in Norway
Authors: Hagen Inger Marie
Published: March 2022

This article presents some important developments in collective bargaining agreements in Norway. In several of the most important national agreements new statements concerning sustainability as a subject for social dialogue at company level have been implemented.
Hostile Takeovers in Poland: Recent Developments
Authors: Szlachetka Ewa , Kluziak Rafal
Published: March 2022

In Poland the acquisition and delisting of public companies had become increasingly popular on the Warsaw Stock Exchange. Next public-to-private transactions under Polish law in general this contribution discusses in particular the attempted hostile takeover of the Bogdanka company.
Responsible Shareholdership and State Intervention: A Supervisor-Forced Transfer of Shares in a Distressed Financial Undertaking under Future Dutch Law
Authors: Bartman Steef M.
Published: March 2022

In the Netherlands, following initiatives from several other European countries, plans are being made to allow the executive power, i.e., the Dutch Central Bank and the Minister of Finance respectively, to take preventive action with respect to financial companies that (threaten to) find themselves in irreversible problems: the so-called Intervention Act. The preventive intervention as envisaged may entail the DNB-forced transfer of shares to a third party, or even right down expropriation by the state initiated by the Minister of Finance. This regulation could well be in contravention of article 1 of the First Protocol to the European Convention on Human Rights.
Stewardship as a Force for Governance: Critically Assessing the Aspirations and Weaknesses of the UK Stewardship Code
Authors: Chiu Iris H-Y
Published: March 2022

The aspirations in the UK Stewardship Code 2010 extend to characterizing the stewardship of institutional shareholders as a force for governance, contributing to the wider delivery of public interest and social good.
30% Women on Boards: New Law in the Netherlands (2012)
Authors: Lambooy Tineke
Published: March 2022

The failure to promote women to senior posts is addressed in a new act, amending Dutch corporate law to require large companies to have 'gender balanced' boards. This article elaborates on the Act's legislative history, content, application and enforcement possibilities. It evaluates the Act from the perspective of gender equality as a human right and as a subject of corporate social responsibility (CSR).
Guiding Principles on Business and Human Rights: Implications for Companies
Authors: Deva Surya
Published: March 2022

This article critically examines the challenges and opportunities that the Ruggie Framework and the Guiding Principles on Business and Human Rights pose for companies and their executives.
Are Social Investors Influential?
Authors: Richardson Benjamin J.
Published: March 2022

This article examines socially responsible investment (SRI) and its means of influence and argues that they presently do not enable SRI to greatly influence the social and environmental behaviour of the market.
Un-consented Transfers of Shares: A Comparative Perspective
Authors: Vicente Lécia
Published: March 2022

Both Portuguese Commercial Companies Code and the Italian Civil Code provide default rules for the transfer of shares in the Portuguese sociedade por quotas and the Italian società a responsabilità limitata, respectively. The Portuguese rule Article 228(2) establishes as a restriction on transfers the requirement of consent of the company to those transfers, whilst the Italian rule Article 2469 makes shares freely transferable. An analysis of articles of association of both Italian and Portuguese companies suggests that shareholders often introduce restrictions on transfers of shares. However, a sample of disputes over un-consented transfers in Portuguese and Italian courts shows that shareholders frequently do not abide by these rules they themselves have created and that they frequently ignore the default rules they have not opted out from.
The Obligation to Contribute in the Case of Group Financing Under Dutch Law: How to Allocate the Pain among Group Members?
Authors: Bartman Steef M.
Published: March 2022

This contribution is about a recent ruling of the Dutch Supreme Court on how a lower judge must assess to what extent a group company, participating in a group credit arrangement facilitated by a bank, is obliged to contribute internally, i.e. within the group of companies, after the bank has been paid.
Stopping Jurisdictional Arbitrage by Multinational Companies: A National Solution?
Authors: Dine Janet
Published: March 2022

In Albania there is a company group system allowing all of the subsidiaries and the parent company to be sued by creditors. A 'Control Group' is defined as where 'one company regularly behaves and acts subject to the directions or instructions of another company' without a shareholder relationship between the companies. If other jurisdictions could follow it would allow more transparency and accountability for multinational companies
Due Diligence: A Compliance Standard for Responsible European Companies
Authors: Taylor Mark B.
Published: March 2022

After decades of debate, new global norms are emerging in the field of human rights that clearly define a company's social responsibility. The UN and the OECD have adopted these new standards which impose a due diligence duty on companies to avoid human rights abuses related to the corporate activities. But how well do the new standards fit with existing European law and policy governing responsible business? The paper examines some recent comparative law research, including topical legislation recently proposed in France
The EUs Shareholder Empowerment Model in the Context of the Sustainable Companies Agenda
Authors: Clarke Blanaid
Published: March 2022

This article examines the current EU company law policy promoting shareholder engagement in the context of the Sustainable Companies Agenda. It suggests that affording greater power to shareholders and encouraging greater engagement may not advance the Agenda unless shareholders anticipate a direct personal financial benefit. The article also raises the possibility that such a policy could impede progress by the adoption by shareholders of a short-termist approach to the company's operations
Regulating Accounting for Sustainable Companies: Some Considerations on the Forthcoming EU Directive
Authors: Monciardini David
Published: March 2022

On April 2013 the EU Commission published its much anticipated proposal for a new Directive on 'non-financial reporting'. The article suggests that the framework used by the Commission is rather weak and improvements are proposed. It maintains that national sustainability codes could be developed and the attention should shift to regulate large institutional investors' reporting
A New EU Business Combination Form to Facilitate Cross-Border M&A: The Compulsory Share Exchange
Authors: Enriques Luca
Published: March 2022

Facilitating cross-border mergers and acquisitions has long been one of the objectives of European company law directives and regulations. Higher transaction costs result from the limited availability of the squeeze-out right. Instead of proposing to extend such right, which would be politically contentious, the solution proposed here is for a directive to require Member States to let companies execute acquisition transactions via a 'compulsory share exchange'.
Regulation and Governance of Banks: An American Perspective
Authors: McDonnell Brett H.
Published: March 2022

The basic structure of U.S. banking and financial regulation is in place, and is unlikely to change significantly. Ongoing rulemaking continues to write the hundreds of rules required to implement the Dodd-Frank Act. For commercial banking, particularly important rulemaking efforts are revisions to capital requirements and implementing the Volcker Rule. Outside of Dodd-Frank, also noteworthy is the New York Federal Reserve's consideration of tri-party repo market regulation.
Appraisal Activism in M&A Deals: Recent Developments in the United States and the EU
Authors: Papadima Raluca
Published: March 2022

This article discusses the recent rise in M&A appraisal activism in the United States and, to a lower extent, in the European Union (using France, Germany and Romania as examples). It explains the mechanisms and rationale that lead to appraisal proceedings, their outcome and their effects for the parties involved (buyers, targets, financial advisors) and for M&A practitioners. It concludes that while appraisal activism is expected to continue, and amplify, in the United States, there is not a similarly high or immediate cause for concern in the European Union.
Recent Developments regarding Gender Balance on EU Corporate Boards
Authors: Papadima Raluca
Published: March 2022

This contribution analyses national measures adopted by EU Member States and discusses in particular the background and current state of the European Commission’s proposal for a directive on improving the gender balance among non-executive directors of listed companies. It concludes that the adoption of this proposal is neither likely, nor necessary or even advisable. Also, this contribution presents a recent statistical study for Romania regarding women’s presence on boards of listed companies.
The Shell Nigeria Issue: Judgments by the Court of Appeal of The Hague, The Netherlands
Authors: de Groot Cees
Published: March 2022

On 18 December 2015, the Court of Appeal of The Hague in The Netherlands handed down three judgments in connection with the ‘Shell Nigeria issue’: a series of claims brought by Nigerian residents and by the association Vereniging Milieudefensie against four legal entities belonging to the Shell Group based on allegations of environmental damage resulting from the group’s operations in Nigeria. In its judgments, the Court of Appeal discussed the issue as a matter to be decided under Nigerian, and by extension, common law. With all reservations, the chance that Milieudefensie et al.’s claims would succeed under the applicable Nigerian common law should not be dismissed.
Ones Fair Share? The Obligation to Contribute between Jointly and Severally Liable Companies to an Imposed Cartel Fine
Authors: van Oostrum Chris
Published: March 2022

The European Commission or a national competition authority can jointly and severally impose a fine on infringing companies for the purpose of achieving compliance with the competition law. The division of the fine within the group is then regulated by the national law of the Member States. However, the legislation of the Member States is unclear and not uniform when it comes to how such a division is to be realized.
The Non-Financial Information Directive: An Assessment of Its Impact on Corporate Social Responsibility
Authors: Connolly Barry , Quinn John
Published: March 2022

A Directive to be introduced on 6 December 2016 will place a mandatory requirement on designated undertakings to disclose information on certain matters relating to corporate social responsibility. These include environmental, social and employee, anti-corruption and bribery matters. This article, through an analysis of the requirements of the Directive and a comparison with non-financial reporting in the UK, seeks to evaluate the impact the Directive will have on corporate social responsibility in the European Union.
A Tailor-made Legal Form for Social Enterprises in the Netherlands is on Its Way
Authors: Lambooy Tineke , Argyrou Aikaterini , Bolhuis Andrea
Published: March 2022

This article discusses the question how a social enterprise can best be recognised by customers, financiers, contract partners, the government and other stakeholders. Many EU Member States provide tailor-made legal forms for social enterprises. This enhances their recognition in the market. Dutch corporate law does not offer such a legal facility to social enterprises. Hence, in the Netherlands, social enterprises employ for their activities regular company legal forms such as the BV form (limited liability company) or the nonprofit legal form of the foundation, or a combination of both legal forms. Various network organisations and self-regulatory initiatives have emerged in order to support social enterprises in their development and in being acknowledged as such. Nonetheless, social enterprises have indicated that this is insufficient and that a tailor-made legal form is desired in the Netherlands. The Dutch government has initiated a study to find out what would be the best format and what should be the core elements thereof. In this article, the research questions, the methodology and the findings of this study are presented, as well as the decisions of the government taken on the basis of this study.

social enterprises, legal enterprise forms, societal purpose, B corps, purpose companies, Netherlands, corporate law
Europe’s Green Policy: Towards a Climate Neutral Economy by Way of Investors’ Choice
Authors: Rogge Ebbe , Ohnesorge Lara
Published: March 2022

Corporations are primary actors in transitioning to a climate neutral society. This is also reflected in the green policy agenda of the European Union, including the latest ‘Green Deal’, which is seeking to improve and introduce legislation that will control and provide more insight into the impact of corporations on the environment. The focus of some of this legislation, and of this article, is on the reporting by larger corporations on their non-financial impact. In particular, the revision of the Non-Financial Reporting Directive, the new Taxonomy Regulation and the new Sustainable Finance Disclosure Regulation are examined. These will trigger newly available non-financial information which can be used by investors. As this article sets out, the European policy agenda is based on the notion that providing the markets with such information will unlock private investments, ensuring a shift towards a climate neutral economy. This does, however, require some form of ‘enlightened’ shareholdership.

European Green Deal, Non-Financial Reporting Directive, Taxonomy Regulation, Sustainable Finance Disclosure Regulation
Where Is Online Privacy Going?
Authors: Fernández Diego
Published: March 2022

Digital devices allow for the collection of large amounts of user data. This poses crucial questions regarding online privacy and the rights of associated thereto. For example, the data generated by cell phones allows the accurate location of the device. This information, which is normally stored by wireless carriers, can have great impact on criminal investigations as it can help locate people under investigation with accuracy. In that connection, last year the Supreme Court of the United States ruled on Carpenter, a leading case on geolocation through cell phones and privacy. The Supreme Court finally established that the standard required to collect geolocation data is that of a warrant. Interestingly, the Carpenter ruling was mirrored and cited by an Argentine court shortly after it was issued, and it is also being replicated throughout multiple jurisdictions as privacy, as we know it, might be changing substantially.

privacy, geolocation, cellphone, cell-site, mobile devices
Global Privacy News
Authors: Pehlivan Ceyhun Necati
Published: March 2022

This article tracks significant developments in some of the key jurisdictions in the area of privacy, data protection, and cybersecurity. It provides concise reports to keep the reader up to date with some of the most recent developments across the globe.

privacy, data protection, cyber security, global, news
The Realization of Mutual Adequacy Recognition Between Japan and the EU and Issues Raised in the Process
Authors: Horibe Masao
Published: March 2022

On 23 January 2019, the safe and smooth transborder transfer of personal data was realized between Japan and the European Union (EU). This mutual adequacy decision was the first in the world, and Japan was the first to be certified under Article 45 of the General Data Protection Regulation (GDPR). The EU and European Economic Area (EEA) (Iceland, Liechtenstein and Norway) were also the first in the world to be certified by Japan under Article 24 of the 2015 Amended Act on the Protection of Personal Information (APPI). It is the first mutual adequacy decision in the world and in the history of data protection.

The PPC’s dialogue and cooperation with the European Commission started in 2016 and further dialogue continued in 2017. In the first half of 2018, two important issues were raised. One was how to bridge differences between two systems, and the other was how to deal with access and use of personal data transferred from the EU by public authorities in Japan. The APPI only covers the private sector and the PPC does not deal with the handling of personal data by public authorities. These solutions are explained in the article.

adequacy decision, mutual recognition, cross-border data flows, independent institution, Personal Information Protection Act, Waseda University, Benesse Data Breach
How (Not) to Regulate Data Processing: Assessing Nigeria’s Data Protection Regulation 2019 (NDPR)
Authors: Omotubora Adekemi
Published: March 2022

Data protection has become a key policy issue in Nigeria and for many years, law and policymakers have proposed to regulate data processing without success. The Nigeria Data Protection Regulation (NDPR) was issued by the National Information Technology Development Agency (the NITDA) in 2019 ostensibly to fill this regulatory void. While the NDPR has generated more awareness of data protection among stakeholders, this article argues that it is unlikely to change the regulatory landscape for data protection in Nigeria. This is firstly because the NDPR misapprehends key concepts and principles of data protection, thus creating interpretative and compliance problems, and secondly, because its enforcement mechanisms are deficient when measured against best practices in the regulation of data processing. The article demonstrates that in spite of the fact that the NDPR models the EU General Data Protection Regulation (GDPR) and emulates most of its aspects, it has significant limitations in terms of effectiveness and enforcement. It proposes that in order for Nigeria to truly join the global data protection regime, a new data protection law must not only address the challenges identified in the NDPR but must also incorporate emerging best practices in data protection.

Nigeria, NDPR, GDPR, Data Protection, Data Processing
Origin Rules in EU Anti–dumping Law and Practice: An Update
Authors: Vermulst Edwin , Vermulst Edwin
Published: March 2022

This article examines the role of origin rules in EU anti–dumping law and practice. It analyses the use of such rules as an operative tool during the investigative process and as an enforcement mechanism once anti–dumping measures are imposed and compares their operation with third country anti–circumvention mechanisms. It concludes that harmonization of non–preferential origin rules remains desirable, but that such harmonization realistically should go hand in hand with the establishment of third country anti–circumvention legislation.
Judicial Protection in Anti-dumping Matters in the USA and in the EU
Authors: Senduk Jeffry H.
Published: March 2022

‘It is as much the Duty of Government to render prompt Justice against itself in favor of citizens as it is to administer the same between private individuals’

Abraham Lincoln

First Message to Congress
Caught by the ITA? From Inception to Current Dilemmas – The EU’s Angle
Authors: Tack Filip
Published: March 2022

The Information Technology Agreement (ITA) is a sector-specific and plurilateral trade liberalization agreement, which was concluded in the framework of the World Trade Organization (WTO) and has been effective since 1 July 1997. The European Union (EU) was one of the driving forces behind and first signatories of the agreement. This article discusses the interplay between the ITA and the EU’s Schedules of Concession under GATT 1994. It also addresses some limitations of ITA’s product coverage following the process of technological convergence among Information and Communication Technology (ICT) products. Thus, economic operators are today challenged to assess whether new multifunctional and sophisticated devices are subject to customs duties, or on the contrary, benefit from a duty-free treatment. The tariff treatment that the EU accords to mobile phones with increased functionality further illustrates the boundaries of ITA’s product coverage.
Managing Compliance with U.S. Treasury Department OFAC Obligations: Even If Your Business Is Exclusively Outside the U.S.
Authors: Barker John P.
Published: March 2022

The U.S. has long used trade and economic sanctions as elements of its national security and foreign policy. These sanctions target individuals and countries that represent national security threats to the U.S. and affect a wide range of transactions, both within the U.S. and beyond borders. Understanding these regulations and the transactions they cover is critical to anyone participating in international business transactions.

Indeed, if you engage in international business from outside the U.S., there is a good chance that your work will involve U.S. companies, subsidiaries of U.S. companies, U.S. banks, or U.S. citizens and permanent residents. Or you may yourself be a U.S. citizen, U.S. permanent resident or an employee of a U.S. subsidiary located outside the U.S. In these cases, some of your activities may be regulated by the U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC). These regulations have a surprisingly broad reach, even covering certain activities that take place entirely outside the U.S. For the international business and legal representative, it is essential to understand the scope and coverage of the OFAC regulations and recognize how they can apply to transactions outside the U.S. Failure to comply with the regulations can result in personal liability as well as U.S. sanctions on your company or organization, limiting your ability to transact business in the U.S. and with U.S. companies.

In general, the OFAC regulations serve to restrict certain types of trade with countries or entities of concern. OFAC has a variety of country-specific regulations. Two of the most well known are the Cuban Assets Control Regulations (31 C.F.R. Part 515) and the Iranian Transaction Regulations (31 C.F.R. Part 560). These regulations restrict trade with Cuba and Iran in many significant ways. Another well-known set of restrictions are those imposed on individuals or organizations of concern to the U.S., the so-called “Specially Designated Nationals” (SDNs). The names of these individuals and entities appear on OFAC’s SDNs list. The list includes organizations such as al-Qaeda, Hezbollah, and Hamas, as well as particular individuals, including known terrorists, supporters of weapons of mass destruction programs, and drug kingpins.

This article highlights ten key aspects of the OFAC regulations for the international business representative operating predominantly outside the U.S. Our list focuses on the particular risks to non-U.S. persons, and U.S. persons operating outside the U.S.
At the Cross-Roads of US and Canadian Trade Controls: The Cuba Conflict
Authors: Boscariol John
Published: March 2022

Canada and the United States are each other’s best trading partners. Our supply chains are deeply integrated. Corporate ownership criss-crosses the border many times over. In the context of foreign policy, although we have differed from time to time in the past, we generally target the same list of ‘bad actors’ – Iran, North Korea, Myanmar among them.

Indeed, many of our sanctions programmes have been adopted pursuant to the same United Nations Security Council resolutions that are applied in similar fashion by UN member countries. Our controls on the export of goods and transfer of technology arise from our common commitments under the 1996 Wassenaar Arrangement on Export Controls for Conventional Arms, Dual-use Goods, Technology and other international agreements.

It should come as no surprise therefore that in this environment many companies impose a single set of rules or principles regarding export controls and doing business with sanctioned countries. Under the assumption that Canadian and US laws are similar and, that any differences arise from more restrictive elements of US policy, a common default approach is for US companies to graft their US-based export control, economic sanctions policies, and procedures on to their Canadian operations; even some Canadian-based companies doing business in the United States will follow this approach.

This is problematic for a number of reasons. Contrary to popular belief, Canadian export controls and economic sanctions can be more restrictive than those of the United States – aspects of the control regime for cryptographic goods and technology and the rules governing trade with and investment in Myanmar are two such examples. More importantly, there are instances in which there is direct conflict between Canadian and US law – that is, compliance with the requirements of one nation’s laws results in contravention of the laws of the other. Two examples of such conflict arise with US military controls under the International Traffic in Arms Regulations and Canadian human rights legislation and with Cuban trade and investment. The latter conflict is the focus of this article.
Discovery Proceedings in EU Customs Law: Where Do We Stand?
Authors: Rovetta Davide
Published: March 2022

In customs matters, as currently happens in other fields of EU law, access to information that is incorporated into official documents held by the customs authorities as well as access to relevant evidence is a major issue for traders, companies, and counsels. In EU customs law, there are formally no discovery proceedings to allow a trader to obtain access to relevant evidence at the pre-litigation stage. However, the EU has put in place a whole set of discovery-like proceedings under the formal umbrella of transparency and access to documents as well as under the ‘loyal cooperation doctrine’ and which often are as effective as real discovery proceedings. In some cases, they work even better than formal discovery proceedings, and in all cases, judicial control is guaranteed. However, because there are many such discovery-like proceedings both at the Member State and at the EU centralized level and considering that they can be combined together, a precondition for their effectiveness is that in-house and external counsels are fully acquainted with them.
Potential Impact under US Customs Laws of the World Customs Organization Recent Publication of Commentary 25.1 to the WTO Valuation Agreement Relating to the Dutiable Status of Third-Party Royalties a
Authors: Goldstein Brian
Published: March 2022

The World Customs Organization Technical Committee has published Commentary 25.1 to Article 8, paragraph l(c) of the WTO Valuation Agreement. The Commentary offers significant insight into the analysis that is necessary in the determination of whether so-called third party royalty license payments are 'related' to the sale of the imported merchandise and whether the payment is a 'condition' of the sale under consideration.

If both elements are satisfied, the result will generally lead to the conclusion that the payment under consideration is to be included in the dutiable value of merchandise imported into the particular territory.

Although Commentary 25.1 is not controlling upon US Customs and Border Protection (CBP), the Commentary does serve as an additional tool in evaluating the status of such royalty license fee payments under US Customs laws. The Commentary also represents an important backdrop to the criteria employed by CBP in its evaluation of the status of third party royalty license fee payments.
Criminal Customs Law in Belgium and the Consequences for Customs Debt Recovery
Authors: Van Dooren Eric , Diaz Gavier Patricio
Published: March 2022

In the European Union, each Member State has its own way of dealing with customs offences. There is no harmonization. In Belgium, most customs infringements can give rise to criminal proceedings. This has consequences for the duty recovery system. This article provides an introduction to Belgian customs criminal law while considering its implications from a European perspective for the recovery of customs debt.
Appropriate Price Comparisons in Anti-dumping Investigations: Apples-to-Apples or Starking-to-Starking?
Authors: Brink Gustav
Published: March 2022

This article considers the facts before the World trade Organization (WTO) panel in China - Definitive anti-dumping duties on x-ray security inspection equipment from the European Union (China - X-rays) and how its findings require a more detailed domestic industry price analysis than currently employed in some countries. It proposes a methodology for the determination of both the price undercutting and the margin of injury and briefly explores how, if the price undercutting exercise has to be done in such considerable detail, the lesser duty rule can be applied with little additional burden.
2013 Reform of Germanys Export Control Act
Authors: Caspary Tobias , Eckert Tino
Published: March 2022

Changes to the German national export laws address modernization, reform, and among other issues the penalties regime, including a new provision on voluntary self-disclosure. This article provides a practical summary of these important changes.
Gone with the Wind II: The Ralls Decision and Lessons for Foreign Investors
Authors: Hari Hrishikesh , Zucker Jeremy
Published: March 2022

A recent decision of the US District Court for the District of Columbia (District Court) merits consideration by both foreign investors and the US national security community. The case involved a dispute between a foreign investor, Ralls Corporation (Ralls), and the US Government. In July 2012, the Committee on Foreign Investment in the United States (CFIUS) found that Ralls' acquisition of several windfarm projects located near a US Naval facility in Oregon posed a national security risk to the United States. As we discussed at length in a prior article in this Journal, the President then issued an historic order-just the second of its kind-mandating the unwinding of a completed transaction pursuant to a national security review. Ralls then took CFIUS and the President to court, marking the first time an aggrieved foreign investor had done so.

After an initial hearing, in February 2013 the District Court dismissed all but one of Ralls' claims, granting an additional hearing only to determine whether Ralls' due process claim merited further consideration. On October 9, 2013, the District Court rejected Ralls' due process argument as well, finding national security interests outweighed Ralls' interest in learning the specific grounds for President Obama's divestment order. For prospective foreign investors, this ruling offers an important lesson, underscoring the importance of seeking prior approval from CFIUS before entering into a "covered transaction."
The WTO Seal Products PanelThe Public Morals Defense
Authors: McGivern Brendan P.
Published: March 2022

A WTO Panel has rendered a split decision in a challenge by Canada and Norway to the EU ban on seal products. The Panel ruled that the ban violated the national treatment and MFN obligations of the EU under Article 2.1 of the Agreement on Technical Barriers to Trade (TBT Agreement) as well as under the General Agreement on Tariffs and Trade (GATT). The Panel rejected the argument that the ban was "more trade-restrictive than necessary" under TBT Article 2.2. The Reports of the WTO Panel in European Communities - Measures Prohibiting the Importation and Marketing of Seal Products (DS400, DS401) were released on 25 November 2013.
The Liberalization of Legal Services within the EU Internal Market
Authors: Muller Gilles
Published: March 2022

The legal profession in Europe has witnessed profound changes over the last 50 years becoming more international and business orientated. By contrast, the regulation of the legal profession in most Member Sates did not follow the same process remaining focused on the local court activities. The local character of these regulations combined with different approaches towards legal services lead to substantial differences between States, resulting in obstacles to cross-border legal practice. In this context, the EU plays a major role in addressing these impediments and contributes to the building of a European legal market. Indeed since its creation European institutions have been working on the removal of the obstacles to the free movement of services within the internal market. Furthermore, since the 2000 Lisbon European Council the Commission has launched a regulatory reform program with the aim to make the EU the most competitive and dynamic-base economy in the world. These two policy objectives underpin the process of liberalization of legal services that is taking place within the EU internal market. The purpose of this article is to analyze this process, through the OECD's five principles for assessing the market openness of a regulatory system, namely transparency, non-discrimination, avoidance of unnecessary restrictions to trade, recognition and application of competition principles.
Access to Information Held by EU-Institutions for Economic Operators and National Courts
Authors: Lux Michael
Published: March 2022

In the July issue of GTCJ several authors have analysed how access to information in anti-dumping/subsidy proceedings can be improved, the introduction of Administrative Protective Orders ( APO) being one alternative, recourse to the hearing officer and sincere cooperation with national courts being others. This article focuses on a specific issue in this context, namely cases where an economic operator is, according to the wording of the anti-dumping Regulation, not entitled to access to the non-confidential file, and is not granted access under the Transparency Regulation with the argument that this would render the anti-dumping Regulation ineffective. As a last resort, the possibility for national courts to request information from the Commission, as already addressed by Rovetta and Gambardella in GTCJ 2014, p. 336, will be discussed.
Sanctions and the Supply Chain
Authors: Vuola Lasse
Published: March 2022

The Ukraine crisis and the Western and Russian sanctions it has prompted are not only a geopolitical problem for governments but also a noteworthy contractual issue for private parties. Sudden and unexpected drops in supply and substantial increases in the cost of inputs due to the sanctions may lead to problems in contract performance or even to a risk of default. These problems are exacerbated in long-term contracts that were originally drafted in a very different geopolitical climate. It is therefore important to understand the impact of sanctions on existing contracts, on one hand, and to take the risks of sanctions into account in drafting new contracts, on the other hand.

Sanctions are not a new phenomenon in business or in law. However, a trade war between the Western nations and Russia would have such major negative effects on the complex contractual networks in supply chains that it is more than reasonable to analyse this risk from the legal perspective.

The Ukraine crisis might not be making the lead headlines anymore, but there is no sign as of now that the economic sanctions put in place during spring and summer would be lifted anytime soon. In addition, depending on the way the situation develops, there is always a risk of further Western sanctions on Russia or counter-sanctions by Russia.

If anything, the present crisis has taught us that the geopolitical situation can change dramatically in just a few months, with direct and indirect effects on businesses. Sanctions pose serious risks to the supply of materials, goods and energy, which may lead to shortages in supply or significant hikes in the prices of inputs, making it harder for companies to deliver orders or perform long-term agreements according to contract. For example, sudden restrictions on natural gas and fuel imports can lead to difficult problems in the performance of contracts for industrial manufacturers or power companies, including risk of default.

To manage sanction-related risks, companies should first consider whether they have the right to suspend performance or terminate existing contracts on grounds of force majeure if they face sanction-related difficulties in performance. Going forward, companies need to take sanctions and the threat of sanctions into account when drafting contracts and entering into new agreements, for example, by including suitably worded force majeure and hardship clauses.
To Cumulate or Not to Cumulate: That Is the Question
Authors: Ramanujan Adarsh
Published: March 2022

The core of this article is to explore the ramifications of Appellate Body’s finding in US – Carbon Steel (India) that ‘cross-cumulation’ is not allowed under the WTO law. While this serves as a starting point, this article attempts to provide a comprehensive overview of the law governing cumulative analysis of imports in the original injury assessments under the Anti-dumping Agreement and the Subsidies Agreement. The article examines the legal position that may apply under various scenarios, including the consideration of imports from multiple producers from within a single country as well as the more complicated scenarios of cross-cumulation. While the issue of cumulating solely dumped imports in subsidy investigations has been settled by the finding in US – Carbon Steel (India), the legal position governing the cumulation of imports that are simultaneously dumped and subsidized is not entirely clear. The article will explore certain legal nuances involved in this area.
Bounty Hunter Reward System: A Necessary Management Evil?  A Case Study of Sri Lanka Customs
Authors: Rajmohan M.R.
Published: March 2022

Making successful management reforms and employing modern change management techniques requires striking a balance between employee satisfaction and operational performance. In this endeavour, Sri Lanka Customs has found that the incentive of rewards takes the centre stage between operational performance and employee satisfaction. This case study dissects various elements involved in a 150-year old, ‘pay half the catch’ customs rewards scheme that was approved by the Parliament, but has yet to be exposed to the outside modern world. Is Customs an enforcer, collector, protector or a facilitator? Is reward an indispensable feature or a management evil? Is the enforcer role compromised due to the exorbitance of the reward money? Does the facilitator role make a hole in the enforcer role? What are the criticisms? Does the interest in rewards result in increasing harassment of importers and exporters? Could there be reforms?

Both the internal point of view of the employees and the external point of view of the stakeholders are surveyed in this exploratory case study to begin the discussion on reforms. Could this live example help other Customs administrations to rethink or to reformulate their theories on enforcement and incentives? These are matters discussed by a Customs officer who has worked for more than thirty years in this organization as an investigator and an inquiry officer.
The Non-discrimination Principle and VAT: Rules of Thumb for Trade and Tax Policy-Makers
Authors: Cuadros Miguel A. Rodriguez
Published: March 2022

The form of Value-Added Tax (VAT) most commonly imposed by World Trade Organisation (WTO) Members is the consumption-based form. As regards the main features of VAT, this indirect tax is broadly based (unlike excise taxes), imposed at multiple stages (unlike a retail sales tax), usually involves the credit-invoice method of assessment (rather than the subtraction method), and distinguishes between zero-rating (of exports, for example, which is consistent with the destination principle) and so-called exemptions. Likewise, this kind of VAT is neutral with respect to international trade.

This article analyzes how the VAT system might violate the National Treatment Principle under Article III of the General Agreement on Tariffs and Trade (GATT). A violation of the National Treatment Principle could be most obviously caused by the application of different VAT rates (or exemptions) to imported and domestic like products, so that an imported product is subject to a 19% VAT, for example, while a lower rate is levied on the sale of the like domestically produced product.

Violation of the National Treatment Principle might be less obvious where it involves, for example, partial VAT refunds, VAT payment modalities, or highly burdensome procedures to recover paid VAT or to apply for VAT refunds. For example, importers must pay import VAT immediately during the customs clearance process, while the payment of VAT by domestic producers can be deferred according to the VAT legislation.