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...

Across Europe, restorative justice has gained acceptance as a way of resolving disputes and mitigating the harm of crime in the community. Practitioners have also begun to coordinate restorative meetings in prisons in an e¬ffort to reduce the harms of victimisation and to encourage desistance from crime. This book provides a comprehensive evaluation of Building Bridges, a programme of restorative meetings between victims and prisoners in seven European countries. The authors first describe h...

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...

This book addresses the relationship between restorative justice and children’s rights, an issue of increasing relevance to restorative justice theory and practice that has thus far received relatively little attention. Readers will find useful reviews of international human rights documents and of legislation, policy and practices in countries in Europe, Africa, Asia, South America, North America, and Oceania. Each of the chapters demonstrates the compatibility between children’s rights ...

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...

Collective actions and the financing of complex mass damage cases have been among the most debated and controversial topics in civil justice in Europe over the past decade. With the entry into force of the Dutch collective damages procedure (WAMCA) in 2020, the Netherlands has re- confirmed its reputation as one of the frontrunners in having a welldeveloped framework for collective actions and settlements. Third party litigation funding has become an important source of funding, and its incre...