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§ 24 Ordnungswidrigkeiten
(2017)
§ 23 Strafbestimmung
(2017)
Eine/r für sieben Milliarden
(2017)
Nach dem Review 2014
(2017)
Die körperschaftsteuerliche Organschaft setzt den Abschluss eines Gewinnabführungsvertrages i.S.v. § 291 AktG zwischen Organgesellschaft und Organträger voraus und bedingt so Verflechtungen von Steuer- und Gesellschaftsrecht, die Anlass für Kritik an der Organschaft und für Bestrebungen zu deren grundlegender Modernisierung unter Verzicht auf den Gewinnabführungsvertrag geben.
Die Arbeit untersucht, welche kapital- und konzerngesellschaftsrechtlichen Problemstellungen zu Tage träten, sollte ein Gruppenbesteuerungssystem implementiert werden, das keinen Gewinnabführungsvertrag verlangt. Die Untersuchung erfolgt für verschiedene Reformmodelle, die – wie die Organschaft – nach der Zurechnungsmethode arbeiten oder eine Steuerkonsolidierung durch Leistung so genannter Gruppenbeiträge zulassen. Die auftretenden gesellschaftsrechtlichen Konfliktlagen und Lösungswege werden für Gruppenmitglieder in der Rechtsform der GmbH und der AG getrennt systematisch dargestellt.
The rule of law is the cornerstone of the international legal system. This paper shows, through analysis of intergovernmental instruments, statements made by representatives of States, and negotiation records, that the rule of law at the United Nations has become increasingly contested in the past years. More precisely, the argument builds on the process of integrating the notion of the rule of law into the Sustainable Development Goals, adopted in September 2015 in the document Transforming our world: the 2030 Agenda for Sustainable Development. The main sections set out the background of the rule of law debate at the UN, the elements of the rule of law at the goal- and target-levels in the 2030 Agenda – especially in the SDG 16 –, and evaluate whether the rule of law in this context may be viewed as a normative and universal foundation of international law. The paper concludes, with reflections drawn from the process leading up to the 2030 Agenda and the final outcome document that the rule of law – or at least strong and precise formulations of the concept – may be in decline in institutional and normative settings. This can be perceived as symptomatic of a broader crisis of the international legal order.
The paper looks at community interests in international law from the perspective of the International Law Commission. As the topics of the Commission are diverse, the outcome of its work is often seen as providing a sense of direction regarding general aspects of international law. After defining what he understands by “community interests”, the author looks at both secondary and primary rules of international law, as they have been articulated by the Commission, as well as their relevance for the recognition and implementation of community interests. The picture which emerges only partly fits the widespread narrative of “from self-interest to community interest”. Whereas the Commission has recognized, or developed, certain primary rules which more fully articulate community interests, it has been reluctant to reformulate secondary rules of international law, with the exception of jus cogens. The Commission has more recently rather insisted that the traditional State-consent-oriented secondary rules concerning the formation of customary international law and regarding the interpretation of treaties continue to be valid in the face of other actors and forms of action which push towards the recognition of more and thicker community interests.
Over the last few decades, the methodology for the identification of customary international law (CIL) has been changing. Both elements of CIL – practice and opinio juris – have assumed novel and broader forms, as noted in the Reports of the Special Rapporteur of the International Law Commission (2013, 2014, 2015, 2016). This paper discusses these Reports and the draft conclusions, and reaction by States in the Sixth Committee of the United Nations General Assembly (UNGA), highlighting the areas of consensus and contestation. This ties to the analysis of the main doctrinal positions, with special attention being given to the two elements of CIL, and the role of the UNGA resolutions. The underlying motivation is to assess the real or perceived crisis of CIL, and the author develops the broader argument maintaining that in order to retain unity within international law, the internal limits of CIL must be carefully asserted.
Accountability can be conceptualized as institutionalized mechanisms obliging actors to explain their conduct to different forums, which can pose questions and impose sanctions. This article analyses different crises' in immigration policies in Norway, Denmark and Germany along a descriptive framework of five different accountability types: political, administrative, legal, professional and social accountability. The exchanges of information, debate and their consequences between an actor and a forum are crucial to understanding how political-administrative action is carried out in critical situations. First, accountability dynamics emphasize conventional norms and values regarding policy change and, second, formal political responsibility does not necessarily lead to political consequences such as minister resignations in cases of misbehaviour. Consequences strongly depend on how accountability dynamics take place.
One of the most striking features of recent public sector reform in Europe is privatization. This development raises questions of accountability: By whom and for what are managers of private for-profit organizations delivering public goods held accountable? Analyzing accountability mechanisms through the lens of an institutional organizational approach and on the empirical basis of hospital privatization in Germany, the article contributes to the empirical and theoretical understanding of public accountability of private actors. The analysis suggests that accountability is not declining but rather multiplying. The shifts in the locus and content of accountability cause organizational stress for private hospitals.
Editorial
(2017)
The role of alcohol and victim sexual interest in Spanish students' perceptions of sexual assault
(2017)
Two studies investigated the effects of information related to rape myths on Spanish college students’ perceptions of sexual assault. In Study 1, 92 participants read a vignette about a nonconsensual sexual encounter and rated whether it was a sexual assault and how much the woman was to blame. In the scenario, the man either used physical force or offered alcohol to the woman to overcome her resistance. Rape myth acceptance (RMA) was measured as an individual difference variable. Participants were more convinced that the incident was a sexual assault and blamed the woman less when the man had used force rather than offering her alcohol. In Study 2, 164 college students read a scenario in which the woman rejected a man’s sexual advances after having either accepted or turned down his offer of alcohol. In addition, the woman was either portrayed as being sexually attracted to him or there was no mention of her sexual interest. Participants’ RMA was again included. High RMA participants blamed the victim more than low RMA participants and were less certain that the incident was a sexual assault, especially when the victim had accepted alcohol and was described as being sexually attracted to the man. The findings are discussed in terms of their implications for the prevention and legal prosecution of sexual assault.
Aus dem Inhalt:
• Themenschwerpunkt: Menschenrechte und Wirtschaft
o Unternehmen als gesellschaftliche Akteure: Die unternehmerische Verantwortung für Menschenrechte zwischen privater und öffentlicher Sphäre
o “Land Grabbing” im Spannungsfeld zwischen Menschenrechtsschutz und Investitionsschutzrecht
• Bericht über die Tätigkeit des Menschenrechtsausschusses der Vereinten Nationen im Jahre 2016 – Teil I: Staatenberichte