Beware those working in licensed premises – you can be liable for amounts equal to duty owing on goods stolen from those premises. Beware those working in licensed premises – you can be liable for amounts equal to duty owing on goods stolen from those premises. On 14 November 2018, following decisions of the Administrative…
In its first judgment regarding the European Commission’s recent fiscal State aid decisions, the EU General Court (GC) last week annulled the Commission’s decision of 11 January 2016 on Belgium’s so-called “excess profit rulings”. The exemption for “excess” profits The case concerns a specific provision in Belgian tax law, which provides for the possibility to…
AS THE confusion continues over whether the UK’s exit from the EU will be “hard”, “soft” or “just right”, HM Revenue & Customs (HMRC)has announced certain goods entering Britain from the EU will be allowed through without checks or payment of duty for a temporary period. This approach is consistent with promises from the UK…
Introduction In June 2018, I presented a paper on ‘Trade in Services, Migration and Recognition of Professional Qualifications post-Brexit’ (draft available here) at the third Radboud Economic Law Conference, ‘Upgrading Trade and Services in EU and International Economic Law’. At the time, my interim conclusion (summarised in a blog post here) was that the ideal…
While the eventual outcome of the UK’s withdrawal from the EU remains uncertain, the text of the Withdrawal Agreement (WA) offers some insight into the likely approach of the EU to labour standards in any future EU-UK relationship. The WA was accompanied by a Political Declaration on the Future Relationship. In relation to social and…
The Australian border is a busy place, not just in terms of the movement of goods and people and not just in terms of the many free trade agreements (FTAs) and other trade developments. As many readers would be aware, the border also happens to be a busy place for legislation and other regulation by…
While there has recently been significant commentary on Chain of Responsibility under the Heavy Vehicle National Law and transport of goods by road the most common manner of importing and exporting goods to and from Australia is by sea. While carriage by sea meets practical requirements of importing and exporting it does carry inherent risk….
On January 22, the ILO launched its centenary celebrations by releasing the Report of its Global Commission on the Future of Work. The Report is the result of several years of research, consultation with the Governments and social partners of the ILO Members State and the work of the 28 members of the Global Commission, with…
On 19 October 2018, the European Commission concluded three agreements with Singapore that will govern the relations between the two markets.[1] In particular, the EU-Singapore Investment Protection Agreement EUSIPA, a mixed agreement that needs to be ratified not only by the European Parliament but also by each Member State, provides for substantive protection standards as…
Connectivity brings a broader range of work Social media platforms connect individuals in ways that often blur the line between work and leisure. Although there has been an increase in the number of employment law cases illustrating the negative aspects of this intersection, there are opportunities within the platforms. In fact, the platforms may constitute…
Please find below the journal abstract of “The New Politics of Time” by Emily Rose published in International Journal of Comparative Labour Law and Industrial Relations, Issue 4, Volume 34 (2018) edited by Guy Davidov. New forms of temporal contestation are taking place in the world of work. UK employers are requiring from workers…
The European Union (EU) has been a successful experiment. It has helped to keep the peace in Europe after the horrors of two 20th century world wars; promoted democracy; established good governance standards; and expanded trade. Recent years, however, have been unkind to the EU project due to bad decisions and bad luck. First, the…
A recent ruling about electronic invoicing talks about the risks of collecting very large volumes of data under the EU’s General Data Protection Regulation (“GDPR”). For the first time, the Italian Data Protection Authority (“DPA”) used the general warning powers granted by the GDPR. It did so to prevent the National Revenue Agency from interfering too much with citizens’…
Free trade agreements (FTAs) are contractual obligations between the parties to reduce or eliminate tariffs on imports and reduce/eliminate trade restrictions in a wide array of economic sectors and services.[1] The goals of FTAs are to promote cross-border trade and investment and provide a stimulus to the economy of the trade partners. FTAs arise from…
The last couple of years have been momentous for platform work, with stories hitting the lines of major newspapers at least weakly, litigation sparkling globally and platform workers organising all around the world. It can be said that the curtain of invisibility initially surrounding platform workers has been lifted, at least partially. It is more…
One of the essential elements of good regulation is the need for clear contemporary supporting legislation and associated regulation. That need has underscored new legislation in Australia (the Biosecurity Act 2015) and in New Zealand (the Customs and Excise Act 2018). In the former case, the Biosecurity legislation succeeded the Quarantine Act 1908 and in the latter case, it…
I have been working with the Customs Brokers and Forwarders Council of Australia (CBFCA) to develop guidance material and host legal forums on the introduction of the Trans-Pacific Partnership (TPP-11), a free trade agreement that comes into play from 30 December 2018. Similarly to China-Australia Free Trade Agreement (ChAFTA), the TPP-11 will come with many…
Please find below the journal abstract of “VAT and Brexit: The Past, Present and Future” by Jeremy Cape, published in EC Tax Review, Volume 27, Issue 6, edited by B. J. Kiekebeld Exact science rarely emerges during times of febrile political discourse such as that currently revolving around the withdrawal of the UK from the EU….
The employment status of platform workers has been the subject of extensive litigation in the last couple of years. In many parts of the world, these workers have tried to obtain reclassification as employees in court. In a previous blog, I have highlighted how far too often the workers’ claims have been rejected on the…
Please find below the journal abstract of “Brexit and the Common Law Constitution” by Gordon Anthony published in European Public Law Issue 4, Volume 24, 2018 edited by Patrick Birkinshaw. This article considers the implications that Brexit holds for the UK’s ‘common law constitution’ – the body of principles and norms that the courts have developed in case law…
