To date, a series of non-traditional schemes have proliferated in the area of tax law, challenging the widely accepted principles of tax legislation. Lump-sum or presumptive taxes, redemption fees or tax amnesty, corrective taxes (bank levies), or confiscatory taxes (e.g., banker bonuses) can...

In situations where an adverse social outcome affects disadvantaged and advantaged groups in society differently, the rates at which those groups experience favorable or adverse outcomes tend to be systematically related to the overall prevalence of the outcome. Specifically, as the overall...

The relationship between EC law and minority protection is ambiguous. EU law remains, at least prima facie, and in contrast to international law, silent on this topic. This is interesting as there exists a (supposed) tension between the restricting character of some minority protecting measures...

The Dzodzi line of cases evidence that the functioning of the preliminary rulings procedure under Article 234 EC is not restricted to the scope of Community law, but extends also to the cases governed by national law referring to certain Community provision or concept. Most controversially in...