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Droit fiscal : Rétrospective 2021
(PrintPlu§)

Droit fiscal : Rétrospective 2021 (PrintPlu§)

Jurisprudences et analyses - Législation. iusNet dossier

SpringerBriefs in Law

&lt;p&gt;For centuries, natural law was the main philosophical legal paradigm. Now, it is a wonder when a court of law invokes it. Arthur Kaufmann already underlined a modern general "horror iuris naturalis". We also know, with Winfried Hassemer, that the succession of legal paradigms is a matter of fashion. But why did natural law become outdated? Are there any remnants of it still alive today? This book analyses a number of prejudices and myths that have created a general misconception of natural law. As Jean-Marc Trigeaud put it: there is a natural law that positivists invented. Not the real one(s). It seeks to understand not only the usual adversaries of natural law (like legalists, positivists and historicists) but also its further enemies, the inner enemies of natural law, such as internal aporias, political and ideological manipulations, etc. The book puts forward a reasoned and balanced examination of this treasure of western political and juridical though. And, if we look at it another way, natural law is by no means a loser in our times: because it lives in modern human rights.&lt;/p&gt;

Paulo Ferreira da Cunha

Rethinking Natural Law

Palgrave Studies in International Relations

This edited volume presents a collection of stories that experiment with different ways of looking at international law. By using different literary lenses -namely, storytelling, the novel, the drama, the collage, the self-portrait, and the museum- the authors shed light on elements of international law that usually remain unseen or unheard and expose the limits of what international law can do. We inquire into who the storytellers of international law are, the stages on which they tell their stories, and who are absent in these tales. We present it as a collection: a set of different essays that more or less deal with the same subject matter. Alternatively, we would like to call it a potpourri of stories, since the diversity of topics and approaches is eclectic and unconventional. By placing multiple perspectives alongside each other we aim to compare and contrast, to allow for second thoughts, and to rediscover. In doing so, we engage with the ambiguities of international law’s characters and spaces, and with the worldviews they reflect and worlds they create.

Sofia Stolk

Renske Vos

International Law's Collected Stories

CEDIDAC

Collection lausannoise

Le droit pénal de l’entreprise a donné lieu en 2022 à plusieurs jurisprudences importantes, dont certains arrêts de principe du Tribunal fédéral, portant sur des questions d’actualité, notamment en matière de blanchiment d’argent et de corruption d’agents publics. Mais l’année 2022 a également été marquée par l’aboutissement ou l’initiation d’importantes modifications législatives.
Un domaine dont la portée pratique ne cesse d’augmenter est celui de la lutte contre le blanchiment d’argent, en particulier en ce qui concerne les exigences organisationnelles que cela comporte pour les intermédiaires financiers.
Les aspects réglementaires qui encadrent la surveillance des marchés financiers soulèvent, par ailleurs, la délicate question des tensions qui peuvent en résulter entre le devoir de collaborer avec l’autorité administrative, en l’occurrence la FINMA, d’une part, et le droit de ne pas s’auto-incriminer dans le contexte d’une accusation en matière pénale, d’autre part.
En outre, ces tensions conduisent régulièrement les justiciables à solliciter la mise sous scellés de documents sollicités par les autorités de poursuite pénale. La procédure de levée des scellés, qui dans les faits peut conduire à la paralysie des enquêtes pénales, subira d’importantes modifications avec la prochaine entrée en vigueur du CPP révisé.
La réalité des dossiers démontre, en outre, que les affaires financières suscitent une coopération internationale de plus en plus étroite, notamment entre les cellules de renseignement financier.
La coopération peut également présenter un intérêt pour les justiciables, tout en veillant aux limites posées par les blocking statutes. Enfin, les autorités de poursuite pénale sont, elles aussi, tributaires d’une collaboration efficace avec leurs homologues étrangers, en particulier dans le contexte des affaires de corruption internationale.
L’ouvrage recense la plupart des interventions ayant marqué la journée de droit pénale de l’entreprise du 9 février 2023, organisée conjointement par le Centre de droit pénal et par le Centre du droit de l’entreprise de l’Université de Lausanne (CEDIDAC).

Alain Macaluso

Laurent Moreillon

Andrew Garbarski

Carlo Lombardini

Développements récents en droit pénal de l'entreprise IV

The legality of preemptive strikes is one of the most controversial questions of contemporary international law. At the core of this controversy stands the temporal dimension of self-defence: when and for how long can a state defend itself against an armed attack? Can it resort to armed force before such an attack occurs? Is anticipatory action covered by the rules of self-defence or should it be treated as a different concept? This book examines whether anticipatory action in self-defence is part of customary international law and, if so, under what conditions. The pre-Charter concept of anticipatory action is demarcated and then assessed against post-Charter state practice. Several instances of self-defence – both anticipatory and remedial – are examined to elucidate the rules governing the temporal dimension of the right. The Six-Day War (1967), the Israeli bombing of an Iraqi reactor (1981), the US invasion of Iraq (2003) and other instances of state practice are given thorough attention.

Kinga Tibori Szabó

Essence and Limits under International Law

Anticipatory Action in Self-Defence

Understanding China

Dr Peng He in her book addresses various issues, drawing on Western and Chinese sources for her argument for a ‘communicative’ theory of law making. This book is both timely and important in the Chinese context. Her argument depends upon the insight that what is important in societies is not just representative democracy but ‘voice’ - the opportunity for individuals to be heard and bring their input into official systems.  More than that, she argues that this can also take further the idea of living by the rules as something that is not to be seen as narrow Legalism but as something more akin to living ‘righteously’ – a view which is resonant with parts of Chinese legal thought. This book is also important in the present Chinese context in another way. The developing economy necessitates substantial legal reform.  But applying Western models to China can often be naïve and not fully fulfil their intended purpose. Peng He’s work addresses this by looking at the process of legislation in connection with legal reform. It is grounded in a sound theoretical reflection of both the process of legal transplantation and the process of law making, and looks both at Western and Chinese sources. Such an approach needs to draw from several intellectual traditions and it is this interdisciplinary, foundational research that is the task Dr He has set herself in her project. Her theory will provide an abstract theoretical framework that is sensitive to local conditions, while at the same time incorporating insights on law reform from a broad range of disciplines. Her research is of direct practical relevance for reforming the legislative process in China.                                                                            ——Professor Zenon Bańkowski                                                                               The University of Edinburgh

Peng He

Chinese Lawmaking: From Non-communicative to Communicative

Gender Perspectives in Law

The volume is a result of a much-needed effort to rethink traditional legal concepts in a gender-sensitive and gender competent manner. The book deals with topics as jurisprudence and gender, feminist approaches to jurisprudence: liberalism, difference, dominance, anti-essentialism, postmodernism, positivism, natural law, feminist jurisprudence, developments in feminist legal theory as well as feminist critiques of traditional legal concepts.

Reassessing Feminist Legal Theories

&lt;p&gt;&lt;span&gt;In &lt;/span&gt;&lt;span&gt;Reinventing American Jurisprudence: Law through the Lens of Value&lt;/span&gt;&lt;span&gt;, George David Miller and Laura Brown unfurl an original approach to value and an imaginative landscape in philosophy of law. Value essentialism identifies value formations such as a sacred cow and scapegoat tandem and the intensification of “oughtness” as it approaches sacred zenith values. Readers learn how Occam’s razor has been responsible for the death of many ideas; how the celebrated Other gains nuance as near and remote; and where a spectral assessment of probability and necessity leads. Analyses of Supreme Court cases grow out in different and exciting directions. &lt;/span&gt;&lt;span&gt;Buck &lt;/span&gt;&lt;span&gt;was not about eugenics, but another iteration of the value of efficiency and Yo Wick was decided less on law and more on a justice’s finding humanity in Chinese laundry mat proprietors. &lt;/span&gt;&lt;span&gt;Lochner &lt;/span&gt;&lt;span&gt;involved not an ideological binary but three distinct value schemes. “Separate but equal” was refined as parallelism and exploitative tangents. In &lt;/span&gt;&lt;span&gt;Brown&lt;/span&gt;&lt;span&gt;, the Fourteenth Amendment took a significant subjective turn. In &lt;/span&gt;&lt;span&gt;Heller&lt;/span&gt;&lt;span&gt;, the communitarian position of stopping violence before it began could be contrasted with the individualistic position of waiting until you see the whites of their eyes in your bedroom. &lt;/span&gt;&lt;span&gt;Citizens United&lt;/span&gt;&lt;span&gt; was distilled into the question: was the First Amendment designed to maximize participation or maximize democracy? &lt;/span&gt;&lt;/p&gt;

&lt;p&gt;&lt;span&gt;Using value analysis, the authors uncover the undercurrents of famous United States Supreme Court rulings. Value inquiry reveals surprising and alarming agendas while opening up a fertile ground for debate, scholarship, and an assessment of the values at the heart of a country.&lt;/span&gt;&lt;/p&gt;

George David Miller

Laura Brown

Law through the Lens of Value

Reinventing American Jurisprudence

&lt;div&gt;This book presents a detailed analysis of Hawaii’s Opportunity Probation with Enforcement (HOPE) program. Developed by Judge Steven Alm in Hawaii in 2004, this model of ‘swift, certain and fair’ justice has been widely adopted across the United States. The book argues that although HOPE has principally been viewed in terms of its deterrent impact, it is in fact best understood through the lens of therapeutic jurisprudence and solution-focused courts, especially drug courts. Bartels presents a detailed overview of HOPE’s operation, as well as a critical assessment of the evaluation findings of HOPE and other programs based on this model.&amp;nbsp;&lt;/div&gt;&lt;div&gt;&amp;nbsp;&lt;/div&gt;&lt;div&gt;Crucially, the book draws on observational research to demonstrate that much of the commentary on HOPE has been based on misunderstandings about the program, and Bartels ultimately provides much-needed in-depth analysis of critiques of the HOPE model. A rigorous study which concludes by identifying key issues for jurisdictions considering implementing the model and areas for future research, this book will be of special interest to scholars of criminal justice, recidivism and drug-related issues.&lt;/div&gt;

Lorana Bartels

Does Project HOPE Provide a Therapeutic Paradigm for Managing Offenders?

Swift, Certain and Fair

&lt;p&gt;This book presents a theory-historically grounded blueprint for a responsive sociology of law. It is based on the conviction, gained in research in the sociology of law, that sociology has more to say about law than its disciplinary surface reveals and than its self-descriptions allow. Responsive sociology of law, it is argued, can be formulated as a discourse of practice in the sociology of law based on the scientific autonomy of sociology. Responsiveness then denotes a form of interdisciplinarity that does not amount to the mere absorption of sociological insights by jurisprudence, but envisages a symmetrical arrangement of mutual relations.&lt;br&gt;&lt;/p&gt;

Alfons Bora

Towards a responsive theory

Sociology of law

Die aktualisierte Auflage des Lexikons dokumentiert den Werdegang früher Juristinnen. Es widmet sich den Geschichten von über 200 Pionierinnen, die den Weg für Frauen in die juristischen Berufe geebnet haben und die Rechtswissenschaft prägten. Das Lexikon verschafft ihren Geschichten mehr Sichtbarkeit und beleuchtet ihren Beitrag zu Rechtsstaat und Demokratie. Die Biografien spiegeln wider, wie die ersten Studentinnen an den juristischen Fakultäten zugelassen wurden, wie 1933 viele Juristinnen ihre Arbeit verloren, verfolgt und ermordet wurden oder rechtzeitig emigrierten, wie einige auch zu Täterinnen wurden, wie sie bis 1945 aus der Öffentlichkeit verschwanden und nach dem Krieg ihren Anteil am Wiederaufbau der Justiz in BRD und DDR fanden.

Lexikon zu Leben und Werk

Juristinnen

&lt;p&gt;This book examines the progress to date in the many facets – conceptual, epistemological and methodological - of the field of legal semiotics. It reflects the fulfilment of the promise of legal semiotics when used to explore the law, its processes and interpretation.&lt;/p&gt;&lt;p&gt;&lt;p&gt;This study in Legal Semiotics brings together the theory, structure and practise of legal semiotics in an accessible style. The book introduces the concepts of legal semiotics and offers an insight in contemporary and future directions which the semiotics of law is going to take.&lt;/p&gt;&lt;p&gt;&lt;p&gt;A theoretical and practical oriented synthesis of the historical, contemporary and most recent ideas pertaining to legal semiotics, the book will be of interest to scholars and researchers in law and social sciences , as well as those who are interested in the interdisciplinary dynamics of law and semiotics.&lt;/p&gt;

Anne Wagner

Jan M. Broekman

Prospects of Legal Semiotics

Research Paper (undergraduate) from the year 2012 in the subject Law - Miscellaneous, grade: A, University of Nairobi (School of Law), course: Public Finance and Financial Services Law, language: English, abstract: State controlled zakat collection is the most effective way of collecting zakat. However, this system is not without challenges that inhibit the size of zakat revenue to be realized. These challenges are administrative and jurisprudential. A number of publicists have written several books and articles on the collection of zakat by a state. However none of them have considered the fact that this system faces challenges when it comes to the collection of zakat. This research, therefore, has attempted to add to the existing literature by identifying what these administrative and jurisprudential challenges are that affect the collection of zakat by a state. Muslim scholars  have also been identified who have consistently since the time of the Prophet (peace be on him) argued for the collection of zakat by a state,  but have failed to discuss that this system may be facing administrative and jurisprudential challenges that limit the revenue collected through zakat. These scholars were more concerned with the philosophies behind arguing a case for the collection of zakat by a state. Consequently, this research took upon the task of investigating through the case study approach what challenges certain selected countries faced in the collection of zakat, and whether these challenges are administrative and jurisprudential in nature and accordingly pointed out some recommendations that would aid in overcoming the identified challenges.

Laila Abdul Latif

The Administrative and Jurisprudential Challenges Affecting the Collection of Zakat by a State

Droit fiscal : Rétrospective 2021 (PrintPlu§)

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