Tax authorities face the challenge of influencing tax compliance by behaving in such a way that taxpayers perceive to be treated fairly and thus comply voluntarily with tax rules. In order to meet this challenge it is crucial that institutions such as tax authorities frequently interact with taxpayers and selectively apply instruments so that a sustainable basis of trust in taxation is created. At the same time, tax authorities need to have the capacity to adjust to a rapidly changing technol...

For some years now, certain EU Member States have been promoting their national courts as the best places to litigate cross-border commercial disputes. This has led to a competition between jurisdictions, which recently has been re-energised by the upcoming withdrawal of the United Kingdom from the EU. This civil justice competition affects, among other things, governments' policies, court organisation, and cross-border litigation strategies.

Building on an interdisciplinary methodology, this...

The governing contract law dictates and regulates the life of a contract. Despite its importance, little is known about the choice of law decision-making process. Is there (ir)rationality involved? How can we ascertain this? How can we improve these judgements?

Rethinking Choice of Law in Cross-Border Sales is an innovative, multi-disciplinary, and practice-oriented initiative to examine what factors determine the way contracting parties choose the law to govern their agreements. It presents ...

National system striving for protecting prisoners' labor and social security rights has been conducted in legislative area in many countries all over the world. And nowadays, national law concerning the protection of prisoners' rights is trying to become more substantial and in tune with international standards. Then while launching penal reforms on prisoners' labor and social security rights in the present and the future, the national legislator might want to be provided with insights and re...

This is the published version of the first Maastricht Private Law Lecture which was delivered by Reinhard Zimmermann on 27 January 2017. According to a widely held view, the law of succession is shaped by the cultural values of the society within which it prevails. Related to this is the perception that the law of succession is marked by great stability. It is thus resistant both to change and to legal harmonization. Comparative research, too, has traditionally been regarded as impractical an...

The absence of the accused in criminal proceedings leading to a conviction causes many legal and practical questions when an European Arrest Warrant is issued to execute such an in absentia judgment. Whereas some Member States see no problem in allowing trials without the accused, other Member States have serious objections to it. These different standards create many problems in practice and necessitate the executing judicial authority to request supplementary information

from the issuing ju...

De wet leren is een taal leren. Europees recht leren is meerdere talen tegelijk leren. Europees recht leren in een Nederlandstalig onderwijsprogramma met Engelstalige docenten en studieboeken is een uitdaging op zich: Europees recht wordt in het Engels bestudeerd en moet in het Nederlands worden toegepast.

Deze tweetalige verzameling bevat naast Europese verdragen ook de belangrijkste wetgeving en is daarom ideaal om deze uitdaging aan te gaan. Dit boek presenteert elk artikel in beide talen,...

The book is the extended version of the inaugural lecture given by Professor Petra Bárd on 21 September 2023 on the occasion of her taking up the Chair in Sustainable Rule of Law at the Research Centre for State and Law (SteR) in the Faculty of Law at Radboud University, Nijmegen.

Professor Bárd places the specific manifestation of rule of law deficiencies in the evolution of European criminal justice within a broader constitutional context. She has led the way in reframing the academic and...

In contemporary, late-modern society, security landscapes are being re-sketched. Various traditional and new security providers are part of this evolving scene. The military and the police, who are thought of as 'the old boys in town', are meeting once again. As central components in the power structure of any state, they are heavily involved in this new security design, generating both latent and obvious blurring of boundaries.

The aim of this book is to further explore the blurring boundarie...

This book provides a roadmap of the law applicable to the food sector in the EU. Rules and regulations are to be found at the international level, the European level and the private sector level. National legislation of the individual Member States is not covered in this book. International food law largely is a meta-framework providing models and setting limits to the way states and other entities, such as the EU, regulate the food sector. The Codex Alimentarius plays a central role at the i...