This book clearly chronicles the evolution of Chinese VAT regulations, with a particular focus on the reforms of recent years. Covering all the provisions of the laws related to VAT, it also provides examples and implementation instructions. Practically structured and easy to consult, it allows readers to quickly find answers to questions that may arise in the course of their work. As such, the book is a valuable tool for accountants, advisors, lawyers, public officials and anyone working in the sector.

This book provides original, diverse, and timely insights into the nature, scope, and implications of Artificial Intelligence (AI), especially machine learning and natural language processing, in relation to contracting practices and contract law. The chapters feature unique, critical, and in-depth analysis of a range of topical issues, including how the use of AI in contracting affects key principles of contract law (from formation to remedies), the implications for autonomy, consent, and information asymmetries in contracting, and how AI is shaping contracting practices and the laws relating to specific types of contracts and sectors. The contributors represent an interdisciplinary team of lawyers, computer scientists, economists, political scientists, and linguists from academia, legal practice, policy, and the technology sector. The chapters not only engage with salient theories from different disciplines, but also examine current and potential real-world applications and implications of AI in contracting and explore feasible legal, policy, and technological responses to address the challenges presented by AI in this field. The book covers major common and civil law jurisdictions, including the EU, Italy, Germany, UK, US, and China. It should be read by anyone interested in the complex and fast-evolving relationship between AI, contract law, and related areas of law such as business, commercial, consumer, competition, and data protection laws.

This book introduces the reader to the Italian Constitution, which entered into force on 1 January 1948, and examines whether it has successfully managed the political and legal challenges that have occurred since its inception, and fulfilled the three main functions of a Constitution: maintaining a community, protecting the fundamental rights of citizens and ensuring the separation of powers.

Traditionally, human rights have protected those facing the sharp edge of the criminal justice system. But over time human rights law has become increasingly infused with duties to mobilise criminal law towards protection and redress for violation of rights. These developments give rise to a whole host of questions concerning the precise parameters of coercive human rights, the rationale(s) that underpin them, and their effects and implications for victims, perpetrators, domestic legal systems, and for the theory and practice of human rights and criminal justice. This collection addresses these questions with a focus on the rich jurisprudence of the European Court of Human Rights (ECtHR). The collection explores four interlocking themes surrounding the issue of coercive human rights: First, the key threads in the doctrine of the ECtHR on duties to mobilise the criminal law as a means of delivering human rights protection. Secondly, the factors that contribute to a readiness to demand coercive measures, including discrimination and vulnerability, and other key justificatory reasoning shaping the development of coercive human rights. Thirdly, the most pressing challenges for the ECtHR's coercive duties doctrine, including: - how it relates to theories and rationales of criminalisation and criminal punishment; - its implications for the fundamental tenets of human rights law itself; - its relationship to transitional justice objectives; and - how (far) it coheres with the imperative of effective protection for persons in precarious or vulnerable situations. Fourthly, the (prospective) evolution of the coercive human rights doctrine and its application within national jurisdictions.

This book offers a set of essays, old and new, examining the positive obligations of individuals and the state in matters of criminal law. The centrepiece is a new, extended essay on the criminalisation of omissions-examining the duties to act imposed on individuals and organisations by the criminal law, and assessing their moral and social foundations. Alongside this is another new essay on the state's positive obligations to put in place criminal laws to protect certain individual rights. Introducing the volume is the author's much-cited essay on criminalisation, 'Is the Criminal Law a Lost Cause?'. The book sets out to shed new light on contemporary arguments about the proper boundaries of the criminal law, not least by exploring the justifications for imposing positive duties (reinforced by the criminal law) on individuals and their relation to the positive obligations of the state.

The law of torts is concerned with the secondary obligations generated by the infringement of primary rights. This work seeks to show that this apparently simple proposition enables us to understand the law of torts as found in the common law. Using primarily English materials, but drawing heavily upon the law of other common law jurisdictions, Stevens seeks to give an account of the law of torts which relies upon the core material familiar to most students and practitioners with a grasp of the law of torts. This material is drawn together in support of a single argument in a provocative and accessible style, and puts forward a new theoretical model for analysing the law of torts, providing an overarching framework for radically reconceiving the subject.

This book studies the U.S. Supreme Court and its current common law approach to judicial decision making from a national and transnational perspective. The Supreme Court's modern approach appears detached from and inconsistent with the underlying fundamental principles that ought to guide it, an approach that often leads to unfair and inefficient results. This book suggests the adoption of a judicial decision-making model that proceeds from principles and rules and treats these principles and rules as premises for developing consistent unitary theories to meet current social conditions. This model requires that judicial opinions be informed by a wide range of considerations, beginning with established legal standards but also including the insights derived from deductive and inductive reasoning, the lessons learned from history and custom and ending with an examination of the social and economic consequences of the decision. Under this model, the considerations taken to reach a specific result should be articulated through a process that considers various hypotheses, arguments, confutations, and confirmations, and they should be shared with the public."

This book provides fresh perspectives in the legal study of the Court of Justice of the European Union. In the context of European studies, the Court has mainly been analysed in light of its central role in the process of continental integration. Moreover, the Court has traditionally been studied by specialists for its important role as an agent of comparative law. This book studies the evolution of the Court itself, rather than that of the EU legal order in its judge-made dimension, and addresses several institutional aspects of its structure and organization, selected and constructed as a complete range of symptomatic figures of judicial institutionalisation. In doing so, the author seeks to showcase how the development and the institutional evolution of the CJEU happened through a selective internalization of comparative influences.

This book is about power and freedoms in our technological world and has two main objectives. The first is to demonstrate that a theoretical exploration of the algorithmic governmentality hypothesis combined with the capability approach is useful for a better understanding of power and freedoms in Ambient Intelligence, a world where information and communication technologies are invisible, interconnected, context aware, personalized, adaptive to humans and act autonomously. The second is to argue that these theories are useful for a better comprehension of privacy and data protection concepts and the evolution of their regulation. Having these objectives in mind, the book outlines a number of theses based on two threads: first, the elimination of the social effects of uncertainty and the risks to freedoms and, second, the vindication of rights. Inspired by and building on the outcomes of different philosophical and legal approaches, this book embodies an effort to better understand the challenges posed by Ambient Intelligence technologies, opening paths for more effective realization of rights and rooting legal norms in the preservation of the potentiality of human capabilities.

This work investigates law as an instrument to deal with the challenges of sea level rise. As the two countries chosen as examples differ significantly in their adaptation strategies and the corresponding legal regulations, the author presents general ideas on how any legal framework facing similar challenges could be improved. In particular, (flood) risk assessments, coastal defences and flood-resistant design as well as spatial and land use planning are discussed, including managed retreat. Moreover, conflicts as well as potential synergies of coastal adaptation and nature conservation are examined.Due to the thorough analysis this book is not just an essential read for policymakers and researchers interested in the coastal area but climate change adaptation in general as many general findings are transferrable to other impacts.

Placed uniquely at the intersection of common law and civil law, mixed legal systems are today attracting the attention both of scholars of comparative law, and of those concerned with the development of a European private law. Pre-eminent among the mixed legal systems are those of Scotland and South Africa. In South Africa the Roman-Dutch law, brought to the Cape by the Dutch East India Company in 1652 was, from the early nineteenth century onwards, infused with and re-moulded by the common law of the British imperial master. In Scotland a more gradual and elusive process saw the Roman-Scots law of the early modern period fall under the influence of English law after the Act of Union in 1707. The result, in each case, was a system of law which drew from both of the great European traditions whilst containing distinctive elements of its own. This volume sets out to compare the effects of this historical development by assessing whether shared experience has led to shared law. Key topics from the law of property and obligations are examined, collaboratively and comparatively, by teams of leading experts from both jurisdictions. The individual chapters reveal an intricate pattern of similarity and difference, enabling courts and legal writers in Scotland and South Africa to learn from the experience of a kindred jurisdiction. They also, in a number of areas, reveal an emerging and distinctive jurisprudence of mixed systems, and thus suggest viable answers to some of the great questions which must be answered on the path towards a European private law.

Cases arising from disputes between neighbours (what English law would describe in terms of the law of nuisance) fall towards the edge of the law of tort, on its boundary with the law of property. They therefore provide a good example of how the categorisation of a case can affect the liability rule: tort law is typically concerned with fault, property law with strict liability. The aim of this book is to examine the importance of these category shifts, as well as the extent to which statutory interventions, planning control and the like have had an impact on the analysis of tortuous liability.

This detailed description and comparative analysis of the development of tort law in Europe over the last 150 years is based on national reports that are structured by a basic questionnaire. The national reports are complemented with a comparative analysis of the parallel, though often diverging, developments in the different legal systems. It can clearly be seen that different groups in the legal systems, such as judges and scholars, often had diverging views on tort law that were translated into more specific doctrinal and evaluative statements. Accompanied by a general expansion of liability due to changing perceptions of the risks of accidents, the former Roman law of delict and the medieval law of torts have been transformed into modern rules of extra-contractual liability that are deeply entrenched into the social security and insurance systems.

Technological developments posed a challenge to the established law, especially tort law, at approximately the same time across Europe. This book focuses on the similarity and diversity of responses to such developments in different jurisdictions. Three examples have been studied in depth: the escape of sparks from steam engines in the middle of the nineteenth century; exploding boilers in the latter part of the nineteenth century; and asbestos-related industrial disease in the middle and late twentieth century. The book shows how the rules of tort law were used and adapted and demonstrates how other systems of regulation and compensation were introduced to prevent injuries or to provide compensation to victims outside tort law. The relatively marginal role of tort law in these areas reveals much about legal development in general.

Like all industrialized countries, China is experiencing increased land contamination in recent years. Abandoned mining and manufacture sites and obsolete industrial complexes, while also creating new polluting industrial enterprises, are presenting impending environmental threats. More importantly, a number of social and economic problems have developed and must be dealt with, in some cases, as a matter of urgency in China. Contaminated land laws and regulations have been established and have evolved in the US and UK and many other jurisdictions over the past decades. Those regimes have substantially influenced the relevant legislation in the context of numerous Asian and European countries and will inevitably benefit the similar legislative efforts of China. This book is the first monograph which focuses on how China can learn from the US and UK with respect to the contaminated land legislation and demonstrates the whole picture of how contaminated land law would be created in China. It will be of interest to academics and practitioners in environmental law in China, as well as the US and UK.

This open access book examines whether a distinctly Nordic procedural or court culture exists and what the hallmarks of that culture are. Do Nordic courts and court proceedings share a distinct set of ideas and values that in combination constitute the core of a regional legal culture? How do Europeanisation, privatisation, diversification and digitisation influence courts and court proceedings in the Nordic countries? The book traces the genesis and formation of Nordic courts and justice systems to provide a richer comprehension of contemporary Nordic legal culture, and an understanding of the relationship between legal cultural stability and change. In answering these questions, the book provides models for conceptualising procedural culture. Nordic procedural culture has partly developed organically and is partly also the product of deliberate efforts to maintain a certain level of alignment between the Nordic countries. Studying Nordic cooperation enables us to gain a deeper understanding of current regional, European and global harmonisation processes within procedural law. The influx of supranational European law, increased use of alternative dispute resolution and growth in regulation density that produces a conflict between specialisation and coherence, have tangible impact on the role of courts in a democratic society, the form of court proceedings and court structures. This book examines whether and why some trends exert more tangible, or perhaps simply more perceptible, influence on procedural culture than others.

Politically sensitive and economically important, welfare services such as health care, health insurance and education have opened up a heated debate in the EU. The application of EU law to welfare services raises discontent from the part of the Member States who perceive their systems to be under threat. Resisting to the application of the EU law is sometimes seen as part of protecting those values. This book suggests that this resistance is largely unjustified. EU law is not damaging to welfare systems, but it provides adequate balancing mechanisms to ensure that all interests are protected. The approach taken in analysing the impact of EU law on welfare services is to look at the negative integration process and answer the questions related to the extent to which EU law applies to welfare services and the kinds of safeguards the Court offers for these services. The proportionality principle distinguishes itself as the central element in balancing national and Community interests. Being part of the broader integration process, negative harmonization creates legislative lacunae, and therefore, this book also looks at alternative solutions to the negative harmonization process, namely positive and soft law.

This book investigates whether treaty interpretation at the ECtHR and WTO, which are sometimes perceived as promoting 'self-contained' regimes, could constitute a means for unifying international law, or, conversely, might exacerbate the fragmentation of international law. In this regard, the practice of the ICJ on treaty interpretation is used for comparison, since the ICJ has made the greatest contribution to the development and clarification of international law rules and principles. Providing a critical analysis of cases at the ICJ, ECtHR and WTO, both prior to and since the adoption of the 1969 Vienna Convention on the Law of Treaties, the book reveals how the ECtHR and WTO apply the general rules of treaty interpretation in patterns which are similar to those used by the ICJ to address difficulties in interpreting the text of treaties. Viewed in the light of the ECtHR's and WTO's interpretative practices, both the VCLT's general rules of interpretation and the ICJ's interpretative practice serve to counteract the fragmentation of international law.

This book critically analyses how the law has facilitated, or hindered, the recognition of same-sex family formations in Ireland, and how it might be reformed to provide greater parental rights for same-sex couples. The book covers four key issues facing same-sex couples: - Civil partnerships: the first chapter analyses the pragmatic and symbolic effects of registered civil partnership, and compares Ireland's decision to discontinue this alternative form of relationship recognition with the UK's recent move towards extending civil partnership laws. - Cohabitation: chapter 2 assesses whether the cohabitation model introduced in Ireland might be effective in other jurisdictions where there are calls for cohabitation law reform. - Marriage equality: chapter 3 explores the initial move to prohibit marriage equality in Ireland, and critiques the subsequent route towards the 2015 referendum, with comparison to the more recent move towards marriage equality in Australia. - Parental rights: the fourth chapter focuses on the legal position of same-sex couples who are parenting children born via Assisted Reproductive Techniques (ARTs), such as donor-assisted human reproduction and surrogacy. In particular, it explores shortcomings in the existing legislation and proposes a viable method of regulating these ARTs via future legislation, partly based on models in operation elsewhere. The book concludes by assessing the impact, or lack thereof, of the European Convention on Human Rights on same-sex relationship recognition, same-sex parenting, and marriage equality, in order to determine whether it could promote increased legal recognition for same-sex families in Ireland.

Mexican Law provides an overview of the Mexican legal system. In addition to setting forth rules and legal doctrines (with reference to the practical application of the law), this volume surveys the key institutions that make and enforce the law in Mexico, and places them in their historical and cultural context. The book makes frequent comparisons to United States legal doctrines and institutions, and provides a foundation for understanding the roles of law and legal institutions in shaping public and private life in Mexico.

The book shows that self-help in commercial law is a fast, inexpensive and efficient alternative to court enforcement. Self-help remedies and private debt collection are largely but not exclusively features of common law jurisdictions, since remnants of private enforcement can still be found in contract law in civilian systems. The book argues that - despite their usefulness - self-help and private debt collection entail significant risks, especially for consumer debtors. This means that private enforcement needs to be accompanied by the introduction of tailor-made consumer-debtor protection regulation. Specific attention is given to factoring, which functions in many instances as a form of pseudo-private debt collection and which has been exploited to bypass sector-specific consumer protection regulations.

The book examines whether small jurisdictions (states) are confronted with specific issues providing social security and how to deal with these issues. How is social security law impacted by the smallness of the jurisdiction? First, the author examines the key concepts 'small jurisdiction' and 'social security' as he understands them in the present research. He then pays some attention to the relation between social security and social security law and subsequently makes an excursion to explore the notion of legal transplants. In the second part, the author first examines the main features characterizing small states according to the general literature on small states, focusing on features which may be relevant to social security. He also includes an overview of the (limited) literature dealing with the specific social security issues small jurisdictions have to deal with. In other words, the second part provides the reader with the status quaestionis. In the third part, the author takes a look at the social security systems of 20 selected small jurisdictions. He does so according to a uniform scheme, in order to facilitate their comparison. These 20 case studies allow him in a next part to test the correctness of the statements made in Part 2. In the fourth part, he compares the social security systems of the 20 small jurisdictions. He draws conclusions as to the main question, but also to test the validity of the current literature on the topic as described in Part 2. Special attention goes to the use of legal transplants for the definition of the personal scope of social security arrangements. In the concluding part of the book, the author formulates some suggestions for the benefit of the social security systems of the small jurisdictions, based on his research.

This book discusses selected frontier and hot theoretical and practical issues of international law in the 21st century and in the process of China's peaceful development strategy, such as interactions between harmonious world, international law and China s peaceful development; close connections of China rule of law with international rule of law; issues of international law resulted from the war of Former Yugoslavia, establishment of ICC, DPRK nuclear test, Iraq War, Independence of Crimea; features of WTO rule of law and its challenges as well as legal and practical disputes between China and other members in the WTO; recent tendency of regional trade agreements and characteristics of Chinese practices in this aspect; legal issues in relations between China and the European Union with a view of the framework of China-EU Comprehensive Strategic Partnership.

The legal recognition of the housing, land, and property rights of refugees and displaced persons has expanded steadily in recent years as the realization has grown that securing these rights will be beneficial to long-term peace, stability, economic vitality and justice. This volume, first published in 2007, contains more than 240 of the laws, cases and materials that have been adopted during the past century, which accord those unjustly and arbitrarily displaced from their homes and lands with rights: not simply to return to their countries or places of origin, but to return to the original home, land or property from which they were initially forced to flee. The breadth of the restitution standards found within this volume, combined with selected examples of case law and other materials, are a clear indication that a right to housing, land, and property restitution for refugees and displaced persons has emerged within the global legal domain.

Social networks have created a plethora of problems regarding privacy and the protection of personal data. The use of social networks has become a key concern of legal scholars, policy-makers and the operators as well as users of those social networks. This pathbreaking book highlights the importance of privacy in the context of today's new electronic communication technologies as it presents conflicting claims to protect national and international security, the freedom of the Internet and economic considerations. Using the New Haven School of Jurisprudence's intellectual framework, the author presents the applicable law on privacy and social media in international and comparative perspective, focusing on the United States, the European Union and its General Data Protection Regulation of 2018 as well as Germany, the United Kingdom and Latin America. The book appraises the law in place, discusses alternatives and presents recommendations in pursuit of a public order of human dignity.