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Admiralty Record(R) Volume 9 (2021)

Dieses Buch wagt etwas, das für viele wie ein Widerspruch in sich klingt: das Thema Steuerrecht verständlich und unterhaltsam für einen breiteren Kreis zugänglich zu machen. Doch wie kommt man auf diese Idee?Beim Lesen der Harry Potter Bücher stellen sich einem viele Fragen. Typischerweise geht es darum, warum Dumbledore Snape vertraut hat oder wie die Dursleys ohne Boot wieder von der kleinen Insel gekommen sind. Wenn man in einem Haushalt mit einem Steuerberater und einer Finanzbeamtin lebt, dann werden andere Fragen diskutiert: Ist Gringotts ein Weg zur Steuerhinterziehung für muggelstämmige Hexen und Zauberer? Welche Steuern müssen die Weasley-Zwillinge zahlen? Diese und viele weitere Fragen werden in diesem Buch diskutiert.Dieses Buch vermittelt einen einfachen Überblick über das sonst doch (auf dass sich niemand angegriffen fühlt) eher trockene Steuerrecht. Und ein Grundverständnis dieses Rechtsbereichs ist etwas, ohne das nur die wenigsten von uns leben können. Solange unsere Steuererklärungen noch nicht auf einen Bierdeckel passen, gehört das Steuerrecht zu den komplexeren Rechtsgebieten und die jährlich anstehende Steuererklärung ist das, wovor sich viele am meisten fürchten. Teils sogar noch mehr als vor riesigen Spinnen. Die Erwartung ist nicht, dass alle durch dieses Buch eine Begeisterung für das Steuerrecht entwickeln. Vielmehr hat es sich dieses Buch zum Ziel gesetzt, eine einfach zugängliche und humorvolle Einführung in das Thema zu bieten. Außerdem ist dieses Buch natürlich für Steuerberater:innen und Finanzbeamt:innen. Ihnen soll das Buch dabei helfen, während des Unterrichts und in der beruflichen Praxis ein wenig mehr Spaß zu haben. Voraussetzung hierfür ist natürlich, dass man sich neben Steuern auch für die Welt von Harry Potter interessiert.

Eine einfache Erklärung der Grundlagen des deutschen Steuerrechts

Vom Steuerrecht und Harry Potter

European Yearbook on Human Rights 2026

This book sets out the future directions for UK consumer law and policy. After decades of EU-driven development, the continuous improvement of UK consumer law and policy has stalled since Brexit. Yet, there are major challenges, including the progressive digitalisation of the consumer environment, the need to reconcile sustainability with consumption, and the need for better crisis resilience, alongside more specific concerns such as better enforcement or subscription contracts. The disruption caused by Brexit demands a comprehensive solution to ensure that UK consumer law and policy remains current and robust rather than becoming moribund. It also presents an opportunity for realigning UK consumer law and policy towards a consumer-centric focus and to develop innovative solutions to contemporary consumer challenges. With original contributions from leading consumer law scholars, the book shows how the UK could develop in response to both major and specific challenges. Topics include a historical perspective on consumer law, consumer law reform, the implications of Brexit, vulnerability, changing paradigms, challenges in the context of financial services and digital consumer law, and enforcement.

Disruption, Innovation and Re-Alignment in UK Consumer Law and Policy

This volume examines judicial decisions that have shaped the law of asylum and refugee protection. Each chapter analyses a single judicial decision and locates it in a wider legal, political and policy context, tracing its subsequent impact on refugee law and policy. Some of the decisions analysed in this collection were foundational in establishing the reach of refugee law, particularly in defining the scope of the refugee definition. Others engage with key areas of refugee rights in contexts which indicate a critical turning point in state refugee policy, such as interdiction of boats at sea, encampment and extraterritorial asylum processing mechanisms. The contributions demonstrate how refugee protection is shaped by the intersection of different fields of law, including refugee law, human rights law, and domestic constitutional provisions. Reflecting this complexity, the collection explores decisions from the UK, Canada, USA, Kenya, Australia and Papua New Guinea, as well as regional courts including the European Court of Human Rights, Inter-American Court of Human Rights, the Court of Justice of the European Union, and decisions of the United Nations Human Rights treaty bodies. Authors include leading academics and practitioners in refugee and human rights law from a range of jurisdictions. This book offers compelling insights for anyone with an interest in international refugee protection, human rights, and the development of international refugee law.

International Jurisprudence on the Rights of Refugees

Landmark Cases in International Refugee Protection

Routledge Research on the Law of the Sea

A Comprehensive Legal Guide to the BBNJ Agreement

Marine Biological Diversity and the Law of the Sea

Elements of International Law

Piracy

Constitutional Democracy in Crisis? II offers readers forty-four new accessible essays on the nature of constitutional democracy and constitutional crises, how the democratic recission is being experienced throughout the world, the factors that are providing challenges for constitutional democracy, and the tools being fashioned to maintain constitutional democracy, including the possibility of more global governance. This volume informs readers of the present state of constitutional democracy throughout the world and provides them with a framework for maintaining and improving constitutional governance.

The health of constitutional democracy has not improved substantially since the publication of Constitutional Democracy in Crisis? I. Widespread concern exists about the decline of constitutional democracy around the world, a phenomenon often referred to as 'democratic recession', 'democratic failure' or 'democratic backsliding.' The United States is hurtling toward competitive authoritarianism if not at that destination. The United Kingdom, France, Germany, and Italy confront powerful authoritarian movements. Eastern European countries struggle to maintain fragile democracies, while democratic efforts in the Global South confront the legacy of colonialism. Several "feel-good" cases remain: New Zealand and Australia continue as robust constitutional democracies; Poland and possibly Hungary are undergoing democratic "U-turns" after an authoritarian turn; constitutional reform failures have not dampened democratic momentum in Chile; and Brazil's strong democratic culture enabled resistance to and ultimately the conviction of Jair Bolsonaro.

Struggles to establish, sustain, and restore constitutional democracy have not only persisted but accelerated over the past eight years, increasingly blurring the line between "episodic turbulence" and "structural rupture." Global developments now demand not just updated examples, but a re-examination of core assumptions, about what constitutes a constitutional crisis, how rapidly constitutional-democratic systems can be reoriented, which institutions matter most under stress, and what effective repair looks like once democratic injury is normalized. Recent events underscore the need to "pause and reflect on the constitutional project," which appears to be in crisis and perhaps outdated, "incapable of leading us effectively into the planetary epoch."

Constitutional Democracy in Crisis? II

This book presents a contemporary perspective on legal rights centred on the longstanding will theory-interest theory debate. Starting with classical rights literature, central aspects of the debate in its modern idiom are contextualised within a social theory setting developed from the writings of Max Weber. The book explores the idea that the institutional and coercive character of legal enforcement necessitates viewing legal rights as a locus of social power residing within the 'institutional imagination': that is, in the decision-making of key institutional actors such as judges, prosecutors, police, governmental authorities - and ultimately supreme court judges - who routinely mobilise coercive mechanisms towards the enforcement of legal rights and powers. This marks a departure from the trend of rights literature to view legal rights largely from the standpoint of the right-holder. The book also touches on whether the emerging perspective points towards a 'third way' beyond the traditional two theoretical approaches. A major task of the study is the construction of an archetypal supreme court judge - personifying the 'institutional imagination' - fashioned, via Weberian sociology, from a critique of Ronald Dworkin's 'Herculean' judge and measured against doctrinal exegesis that draws on sources which include UK higher appellate court judgments.

Legal Rights and the Institutional Imagination

This innovative work offers a new perspective on the established tort of misuse of private information, contending that English law has evolved a sophisticated mechanism for the protection of privacy and the protection of the economic value in private information. Although information generally is not property, private information now appears to be treated by English law as a form of property, giving the owner of the information rights of exclusion, exploitation and transfer. Balancing philosophical discussion of the fundamentals with a detailed analysis of the practical difficulties of "propertising" information, the book suggests that English law has evolved a powerful tool for the protection of privacy in this data-driven world.

Privacy as Property

Sharing economy promised a way of using property for the mutual benefit of owners and consumers, but in the last decade it has only worked to profit large commercial platforms. This book shows how institutions of risk management are part of this problem and offers a solution: collaborative risk structures. The book uncovers risk as the missing element in accounts of property theory and sharing economy. Drawing on diverse insights from economic theory and legal studies, it explains how property and private law form a risk management infrastructure which reinforces private property, and examines the paralysing effects this has on sharing, by constraining it to extractive market relations and stifling its collaborative potential. The book argues that overcoming these constraints is key to realising collaborative property and curbing the drawbacks of private ownership. It proposes institutional design principles and offers heuristic solutions such as radical uses of private law tools and insurance mechanisms to build a collaborative risk system capable of supporting more equitable and diversified forms of sharing.

Risk in the Sharing Economy

A Fight for Religious Freedom

The Pomponio Algerio Affair

This book re-examines the origins and development of the laws of war and human rights law and exposes an overlooked provision of the European Convention on Human Rights which permits the use of lethal force where absolutely necessary to quell an insurrection. When civilian casualties occur in internal armed conflicts, questions are asked about how civilians can be better protected against the use of force by armed insurgents and state security forces. The laws of war include protection against the targeting of civilians but permit the use of force based on 'military necessity' and allow 'proportionate' civilian casualties. Where those laws do not apply, the use of force is generally seen as being limited to self-defence. This creates paradigms of armed conflict and law-enforcement with very different rules. The paradigms are then treated by governments and other actors as being separate and divided by a threshold of violence, when, in practice, they overlap, both in the conduct of military operations and, this book argues, as a matter of law. Revisiting the law provides the opportunity to reassess the benefits and risks of the existing paradigms and consider how applying the provision permitting the use of lethal force in quelling an insurrection would affect them. The book concludes that it offers a middle way based on the existing law, but it requires wider recognition and development in order to achieve a more appropriate balance between human rights and collective security.

Lethal Force, Human Rights and the Laws of War

Quelling Insurrection

Admiralty Record(R) Volume 9 (2021)

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