bluuebunny/crossref_metadata_2025_split huggingface dataset:
Criminal Legal Protection of the Environment: National Realities and International Standards
Authors: O. Kharytonov Sergiy , S. Orlovskyi Ruslan , V Olha , V. Kurman Tetiana , O. Maslova Olena 
Published: February 2024

Criminal law environmental protection is an important aspect of modern society. The article examines the national system of criminal legal environmental protection in Ukraine and its compliance with international standards. The author discusses the regulations and problems arising in the practice of criminal environmental protection. Given the growing environmental awareness and the need to combat environmental crimes, the article will help to understand the nature, effectiveness, and challenges of criminal legal environmental protection in Ukraine. The purpose of this study is to analyse the criminal legal protection of the environment in Ukraine and abroad and to propose areas for improving criminal legal protection of the environment in Ukraine. The approach utilized in this article relies on both general scientific and specialized scientific research methodologies. This methodology allows us to consider the topic from different aspects, ensuring the validity and integrity of the analysis.
crimes against the environment, criminal liability, environment, natural environment, criminal law environmental protection
The European Union’s Engagement With Questions of Strategic Autonomy and Security: Do EU Courts Have a Role to Play?
Authors: Van Der Woude Marc 
Published: February 2024

The EU started as a peace project to avoid armed conflicts between its Member States. It rapidly became a success story attracting new members. Its internal market and common policies, especially its trade and common agricultural policies, yielded a power of its own protecting the EU and its Member States in a turbulent world. This unique project relies on the rule of law and innovating legal concepts that both the EU and national courts protect. In the meantime the EU and the international context have changed. Gradually but surely, the EU is becoming more assertive to protect its interests by engaging in new policy areas, including security and defence. This article concerns the question as to whether this development affects the nature of judicial protection that EU courts are supposed to grant to states, legal and natural persons.
Strategic autonomy – European security – EU defence policy – EU external competences – Court of Justice of the European Union
Supranational Security and National Security in Light of the EU Strategic Autonomy Doctrine: The EU-Member States Security Nexus Revisited
Authors: Casolari Federico 
Published: February 2024

Even though security issues are structural elements of the EU legal order since a while, it is undisputed that the reorientation of the EU’s approach towards a more assertive stance in defending its values and interests has determined a relevant reshaping of the way in which the Union and its Member States interact in security matters – the EU-Member States security nexus.
The present paper aims to identify both the reasons and the legal implications of this phenomenon, moving from a reconstruction of the doctrine elaborated by EU institutions to support this new approach, that is, the Strategic Autonomy Doctrine (SAD). Building on the assumption that the Union is now facing evolving threats, requiring a stronger capacity to protect the supranational interests and values, the paper argues that the reshaping of the EU-Member States security nexus has led to the creation of a buffer zone, where EU’s and Member States’ prerogatives for the protection of both (supra)national security and sovereignty are significantly blurred. This, in turn, produces significant consequencces for the EU constitutional framework, namely a hybridization of both the supranational competences and legal instruments concerned.
supranational security, national security, strategic autonomy doctrine, principle of conferral, principle of sincere cooperation, EU constitutional framework, common commercial policy, investments screening, economic coercion
The Compatibility of the ISDS Mechanism under the Energy Charter Treaty With the Autonomy of the EU Legal Order
Authors: Karayigit Mustafa T. 
Published: February 2024

The article scrutinizes the ex-post constitutional compatibility with the autonomy of the EU legal order of the Investor to State Dispute Settlement (ISDS) mechanism established in Article 26 of the Energy Charter Treaty (ECT). Whereas the compatibility of intra-EU aspects of ECT arbitration is examined primarily in the light of the EU Court of Justice’s (CJEU) Achmea and Komstroy judgments, the compatibility of its extra-EU aspects is examined primarily in the light of its Opinion 1/17. Since those Court decisions are indeed in line with the previous case-law, the article does not need to delve into earlier case-law. Although the issue is analysed from the standpoint of EU law, awards of the arbitral tribunals before which the ECT is invoked have been taken into consideration especially to ascertain whether the CJEU’s concerns for preserving the autonomy of the EU legal order against any possible legal effects of these awards were justified. The article also analyses the principal options to remedy the incompatibility of the ISDS mechanism under the ECT with the autonomy of the EU legal order.
Autonomy of the EU Legal Order, Investor to State Dispute Settlement, the Energy Charter Treaty, Intra-EU Arbitration, Extra-EU Arbitration
The EU’s Vaccine Diplomacy in the WHO
Authors: Horng Der-Chin 
Published: February 2024

COVID-19 has posed a serious challenge for the European Union (EU) since 2020. The EU has adopted vaccine diplomacy, among other measures, to tackle this global pandemic. The EU also applied the Advance Purchase Agreements (APA) and export control for the COVID-19 vaccine in 2021, and did not fully support a waiver for vaccine and medicine Intellectual Property (IP) in the 2022 WTO negotiation. This paper focuses primarily on the following core issues and questions: What is the concept of vaccine diplomacy? What are the theories, policy decisions, jurisprudence and practices of the EU’s vaccine diplomacy? What is the strategy of the EU for cooperating with the WHO and the Access to Covid-19 Tools (ACT) Accelerator (COVAX)?What is the significance, and implications of EU vaccine diplomacy? The EU firmly supports WHO multilateralism and the COVAX framework for vaccine distribution and health cooperation. The EU also actively participates in WHO negotiations for a new health treaty, to respond effectively to future pandemics. This paper also suggests some ways to resolve the problem about how the EU can become a contracting party to the new WHO health treaty. Despite the fact that some policies such as the APA, vaccine export control and IP waiver were criticized by some other countries, the EU’s vaccine diplomacy in the WHO is largely a great success. The EU vaccine diplomacy is expected to increase the EU’s soft power and normative influence in the WHO, and contribute greatly to the health of European citizens, other human beings and a new emerging international health order.
APA, COVAX, COVID-19, export control, EU, International Pandemic Treaty, vaccine diplomacy, WHO, WTO waiver
European Defence Union ASAP: The Act in Support of Ammunition Production and the development of EU defence capabilities in response to the war in Ukraine
Authors: Fabbrini Federico 
Published: February 2024

This article examines the Act in Support of Ammunition Production (ASAP) – a regulation adopted by the European Union (EU) in July 2023 to boost the production capabilities of the EU defence industry with a view to supporting Ukraine in the war against Russia. The article explains the context in which the regulation was adopted, examines its content, and discusses its consequences for EU integration in the field of defence. At the same time, however, it also considers some critical aspects of ASAP, highlighting the limitations of the regulation approved by the European Parliament (EP) and the Council – particularly when compared with the original proposal of the European Commission. As the article argues, the ASAP regulation endeavours to support the capacity of the EU defence industry to live up to the challenges posed by the war in Ukraine, funding with EU money ammunitions’ production and procurement. At the same time, ASAP also positions the EU to address in a supranational way a more threatening geo-strategic environment. From this point of view, therefore, the ASAP is a step in the direction of establishing a European defence union, seen both as a combination of military capability and industrial capacity. Nevertheless, ASAP falls well short of an EU equivalent of the United States’ Defence Production Act, which suggests that further steps are needed towards the establishment of a real EU defence union. Yet, as the war in Ukraine turns into an ongoing conflict of attrition, the article posits that such a union would be needed – asap.
Act in Support of Ammunition Production, European Union, Common Security & Defence Policy, War in Ukraine, Legal bases
Shareholder Activism in Europe: A Rising Trend?
Authors: Vos Tom 
Published: February 2024

This article discusses the rising trend of shareholder activism in Europe. It summarizes the empirical evidence on different levels of shareholder activism across the world and offers three potential explanations for the higher level of shareholder activism in the US compared to continental Europe. First, the omnipresence of controlling shareholders in continental Europe could explain why shareholder activism is relatively less common. Secondly, higher levels of some types of shareholder activism environmental, social and governance (such as ESG shareholder activism) in the US can be explained by differences in corporate laws, in particular the relatively low thresholds to file shareholder proposals in the US. On the other hand, higher levels other types of shareholder activism (such as hedge fund activism) are more difficult to explain by differences in corporate law between the US and continental Europe. Third, more activist-friendly securities laws in the US could also explain why shareholder activism is relatively more common in the US than in continental Europe. Because these three explanatory factors are unlikely to change soon, the article concludes that the rising trend of shareholder activism in Europe is unlikely to reach American levels.
shareholder activism, engagement, ESG activism, comparative company law
Article 6 of the Anti Tax Avoidance Directive – Living a Life on Its Own?
Authors: Scherleitner Moritz , Korving Jasper 
Published: February 2024

Art. 6 of the Anti Tax Avoidance Directive (ATAD) includes a minimum harmonization standard for so-called General Anti Abuse Rules (GAARs) in the field of corporate income taxation. A significant number of Member States has not enacted the provision but referred to their domestic law already fulfilling the demands of the directive. While this is possible, it could point towards a lack of awareness of what ramifications Art. 6 ATAD has on Member States’ tax systems. Against this background, the article aims to shed light on the life Art. 6 ATAD has, as part of EU law, begun to live on its own. In doing so, we will reflect on five dimensions: (i) the impact of the Philip Morris line of case law on Member States’ ability to go beyond the minimum standard included in Art. 6 ATAD, (ii) the relation between Art. 6 ATAD and the EU’s general anti-abuse principle, (iii) the impact of the EU fundamental rights protection on the application of the national implementation of Art. 6 ATAD, as well as (iv) the interpretational insights to be won from other secondary EU and (v) state aid provisions.
ATAD, GAAR, abuse, tax avoidance, principle, implementation, interpretation, fundamental rights, unshell, state aid
Cybersecurity in European Financial Institutions: New Grounds for Corporate Governance Reform
Authors: Carrillo Elena F. Pérez 
Published: February 2024

Cybersecurity, digital resistance to incidents, errors and cyberattacks attracted the attention of the European Union legislator, initially, from a public policy perspective. Today, cybersecurity concerns are dealt with as a part of EU Internal Market strategies, including those more closely linked to the financial sector. These pages focus on the new EU legislation to achieve Digital Resilience in the financial sector as well as on their impact upon the Corporate Governance of financial institutions. Compliance with corporate duties of cyber-governance, management of cyber risks, testing, continuous improvement, as well as reporting, communication, and transparency shape the new corporate governance landscape of the financial institutions in the European Union. Within and beyond what is already being legislated and proposed, Corporate Governance is called to play a fundamental role in facing the challenges of digital security.
Cyber security, digital operational resilience, cyber risk management, financial sector, large ict supported infrastructures, critical ict providers, corporate governance reform, digital corporate governance, board duties, board commissions
The Role of Complaints Handling Procedures in the Redress of Administrative Grievances in Ukraine: An Analysis of Law Reform
Authors: Markova Olena 
Published: February 2024

This contribution considers the approach of administrative law in Ukraine to the redress of administrative grievances. It outlines the position in Ukrainian law prior to the coming into force of the Law on Administrative Procedure (LAP) and then considers the position once that piece of legislation comes into force. The analysis identified numerous deficiencies in Ukrainian law that are addressed by the adoption of the LAP once it is in force, both in relation to the procedure for making administrative complaints and for the remedies and redress that can be offered. Specific focus is placed on the ability of public authorities to pay compensation where damage has been caused by unlawful acts. The piece identifies many significant improvements that are brought about by the LAP, but also identifies a number of areas where further reform is needed, as there are gaps that remain in the current legal structures.
administrative complaints, redress of grievance, law reform, administrative compensation, Ukraine
Regulating Algorithmic Management at Work in the European Union: Data Protection, Non-discrimination and Collective Rights
Authors: Aloisi Antonio 
Published: February 2024

In recent years, algorithmic management practices have been widely adopted by employers to monitor remote work, analyse how applicants behave during job interviews, rate worker performance and calculate wage adjustments. As a result, the condition of workers being subjected to the upstream authority of managers has intensified. Employment protection legislation recognizes the importance of curbing the employer’s unilateral discretionary power by deploying several controlling factors. However, the traditional guardrails have now been displaced by the transformative impact of data-driven technologies. As a response to this challenge, several measures implemented by the European Union (EU) could be pragmatically adapted to curtail the expansion of artificial intelligence-based management prerogative.
By applying a multidimensional, anticipatory and participatory approach, this paper integrates substantive and procedural rules that contribute to rebalancing informational asymmetries within workplaces and assesses the effectiveness of these rules. Examining case law, administrative decisions and legislative developments, it also discusses the mutually reinforcing relationship between data protection and anti-discrimination measures, which renders automated decisions documentable and contestable. In addition to defensive tactics, this article calls for the involvement of worker representatives in co-designing digital human resource policies. As data are relational, collective bodies are uniquely placed to exchange information, raise awareness and bring claims, with a view to preventing the improper use of algorithms.
Employer Powers, Data Protection, Non-Discrimination, Co-Determination, Artificial Intelligence, Management by Algorithm, Right to Explanation, Burden of Proof, EU Law, Digital Transformation
Recognition and Enforcement of Annulment Judgments under the New York Convention
Authors: Brinkman Daniel 
Published: February 2024

This article explores the heavily debated issue of enforcement of annulled arbitral awards through the framework of American caselaw. It focuses on recent jurisprudence from the Second and Tenth Circuits, which has developed a ‘foreign judgments approach’ in purporting to apply private international law principles when determining the question of enforcement under the New York Convention. This article argues that while a foreign judgments approach is appropriate, the recent caselaw from the American courts is problematic, as it is out of step with the broader regime of foreign judgment recognition and enforcement. This article also addresses some criticisms of the foreign judgments approach which have received less attention in the academic literature on the subject.While this article’s primary focus is on the United States’ approach to annulled awards, the caselaw in this jurisdiction is of relevance to others (particularly the United Kingdom) which have adopted a foreign judgments approach.
annul, annulled, New York Convention, Article V, Pemex, Esso, Compañía, set aside
International Taxation of Holograms and Human Physical Presence in Tax Treaties
Authors: Kostikidis Savvas 
Published: February 2024

As technology advances, human physical presence can be easily ‘replicated’. For example, a politician can give a speech abroad via hologram technology. Is he also taxed abroad? This article explores the impact of hologram technology on tax treaties and shows that amendments are due. Accordingly, the author proposes a new rule for the taxation of individual services offered via technological means that replicate or replace human physical presence.
Holograms, robotics, human physical presence, POEM, PE, monetary threshold, source taxation, withholding tax, services taxation, artist taxation
The Puzzle: China’s Covered Tax Agreements Seem Unchanged after the MLI from Taxpayers’ Perspective?
Authors: Zhu Yansheng , Tao Zining 
Published: February 2024

This article uses the rule-standard spectrum theory to analyse the puzzle of why taxpayers may have the impression that China’s covered tax agreements (CTAs) seem unchanged after theMultilateral Instrument (MLI) despite the country having devoted enormous efforts to implementing it. This study finds that most of the changes in China’s CTAs through the MLI are standard-based provisions while it is willing to unilaterally and bilaterally embrace certain rule-based MLI provisions. The characteristics of China’s model in adopting the MLI, the possible reasons behind the model, and the implications for taxpayers are further explored.
MLI, China’s CTAs, standard-based changes, rule-based changes, administrative-led legislative model, multi-dimensional tax policies, compliance cost, certainty and uncertainty, cooperation
The Vat Treatment of Crypto Art: Between NFTs, Smart Contracts and the Metaverse: How a Bundle of New Concepts Can Fit into the Existing Categories
Authors: Cannas Francesco , Spada Rossella 
Published: February 2024

Art, like much of what surrounds us, is also evolving due to digitalization processes. The authors analyse some of the most relevant aspects of the VAT treatment of certain crypto art models and propose a legal analysis that has both important practical and theoretical implications. In addition to this, they also propose some tax policy assessments and stimulate a debate that proceeds beyond merely tax issues and discusses a number of constitutional values such as whether digital art can be considered ‘art’ and thus protected accordingly.
VAT, Crypto art, smart contract, metaverse, reduced rates, constitutional values, place of supply
Tax In History: CFCs and Tax Treaties: Historical Elements for the IIR Debate
Authors: Júnior Ricardo André Galendi , Lindenberg Schoueri Pedro Guilherme 
Published: February 2024

This article revisits the OECD Commentary’s position on the compatibility of CFC rules and tax treaties from a historical perspective. It highlights that the key (technical) argument behind the compatibility endorsed by the Commentary rests on the anti-abuse character of the rule. This backdrop is of relevance for the analysis of rules that purport to have a similar mechanism but that lack the anti-abuse character – including worldwide income taxation rules and the Income Inclusion Rule (IIR) under Pillar 2. The article posits that these situations are beyond the scope of the ‘technical argument’ and, therefore, cannot rely on the OECD Commentary to support their compatibility with tax treaties.
Controlled foreign corporation rules, tax treaties, income inclusion rule, worldwide taxation
Europe’s GI Policy and New World Countries
Authors: Moir Hazel V. J. 
Published: February 2024

Trade negotiations between the European Union (EU) and Australia and New Zealand (NZ) provide the opportunity to revisit the ongoing clash between EU and New World ( United States of America (USA), Canada, Australia, NZ etc.) countries over geographical indications (GIs). Since the EU-Canada negotiations, the EU has increased its GI demands and the Australia and NZ negotiations provide the first opportunity to assess these. NZ has agreed to privileges that exceed those in the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) and has fewer safeguards for NZ producers than were achieved in Canada. The EU’s GI demands to Australia are scrutinized in terms of competition, rule of law and consumer information criteria, providing a basis for considering how Australia should respond. A particular focus is the problematic issues raised in the demand that specific GI names be listed in the treaty without proper review and opposition procedures. Questions are also raised about the accuracy of EU GI labels and the relative merit of EU GI policy compared to certification mark GIs to promote regional development. On this basis it is suggested that Australia should reject a number of the EU’s GI demands as these lead to approving product labels which are deceptive for consumers
Geographical indications, European Union, trade policy, regional development, consumer Information, food labelling, intellectual property
Regulating SOEs Through the SCM Agreement: Utilizing the ‘Public Body’ Jurisprudence to Cover SOEs
Authors: Kim Boyeon 
Published: February 2024

In January 2020, trade ministers from the EU, the US, and Japan proposed several amendments to the WTO Subsidies and Countervailing Measures (SCM) Agreement. One of the proposals was to examine whether to incorporate state-owned enterprises (SOEs) into the definition of the public body in the SCM Agreement. A similar approach was adopted in the EU’s white paper of June 2020. These proposals present that the current WTO jurisprudence is not adequate to regulate financial contributions by SOEs. On the other hand, recent international trade agreements suggest another type of SOE regulation by providing a set of independent norms on SOEs. As such, there are two options for regulating subsidization by SOEs in the current international trade regime: a combined scheme and a separate scheme. This article argues that a combined scheme that regulates SOEs through public body concept in the WTO SCM Agreement is a more adequate formula than a separate one. Considering aggravating trade disputes among major trading partners surrounding the SOEs a better method to regulate SOEs in a single and coherent WTO SCM Agreement is suggested.
state-owned enterprises, SCM Agreement, subsidization, public body, governmental authority, combined scheme, separate scheme