Europe and the Standardization of the Law: Past and Present

Kohen, Marcelo G.

doi:10.1057/9781403937674_5

Cited by 1 publication

(3 citation statements)

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“…With a theory of how legislation supposedly influences human behaviour, we can explain what harmonization in the EU usually aims at [15]:…”

Section: Harmonizationmentioning

confidence: 99%

“…This 'economic' view fails to distinguish between the cost of a fine and the cost of taxes, even though it is commonly accepted in legal economics that the reputation cost of violating the law to a person or organization can be empirically established by quantifying the costs a person or organization is willing to make to avoid the violation or hide the violation from others. Reasonable candidates for legal responses include deontic qualifications, public acts, reparations ( [15]; in our view rather specific for acts that have an apparent victim), fines, prison sentences, etc. …”

Section: Harmonizationmentioning

confidence: 99%

“…The other one is standardization, or issuing general norms of analysis prescribing what effects national legislation should achieve. Unification can also be achieved without multilateral agreement through coercive imposition or reception [15]. In the European Union the following classification of legal documents is common:…”

Section: Legislative Strategies For Harmonizationmentioning

confidence: 99%

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Using ontologies for comparing and harmonizing legislation

Boer

Engers

Winkels

2003

Proceedings of the 9th International Conference on Artificial Intelligence and Law - ICAIL '03

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In the last decades the interest in the problem of comparing and harmonizing legislation has been steadily increasing. One reason is the increasing legal convergence between governments in the European Union, and the increasing traffic of people over borders of jurisdictions. Another reason is the increasing globalization of companies; Products and services are offered in many jurisdictions at the same time, and the product or service has to meet the provisions of all jurisdictions in which it is offered. In the E-POWER project relevant tax legislation and business processes are modeled in UML to improve the speed and efficiency with which the Dutch Tax and Customs Administration can implement decision support systems for internal use and for its clients. These conceptual models have also proven their usefulness for efficient and effective analysis of draft legislation. We are currently researching whether conceptual modeling can also be used to compare 'similar' legislation from different jurisdictions to improve the capacity of the Dutch Tax and Customs Administration to react to future consequences of increased movement of people, products, and money between EU member states and increased harmonization between tax authorities in Europe. In addition, addressing the problem of comparing models is also expected to improve our methodology for modeling legislation. This paper discusses problems and requirements of comparing legislation as we understand them now, and attempts to relate them to relevant research.

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“…With a theory of how legislation supposedly influences human behaviour, we can explain what harmonization in the EU usually aims at [15]:…”

Section: Harmonizationmentioning

confidence: 99%

Section: Harmonizationmentioning

confidence: 99%

Section: Legislative Strategies For Harmonizationmentioning

confidence: 99%

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