De Belastingdienst behaalde medio 2023 een overwinning in de strijd tegen dividendstrippen. De Rechtbank Noord-Holland ging immers mee in het betoog van de inspecteur dat het samenstel van transacties onder de termen van de anti-dividendstrippingsbepaling kon worden gebracht. Dat oordeel vergde wel enig kunst- en vliegwerk. De auteur vraagt zich af of het rechtsoordeel juridisch houdbaar is.
Read MoreCorruption poses a significant threat to economies, democratic processes and societal trust. It can also undermine ESG initiatives by distorting competition and nurturing unethical behaviour. The Corporate Sustainability Reporting Directive ("CSRD") mandates transparency in ESG practices, including anti-corruption measures. This includes reporting on measures implemented to prevent, detect and respond to allegations of corruption, as well as the number of incidents that occurred. Ideally, forcing organisations to become more transparent about (the effect of) their anti-corruption efforts, their overall approach improves. After all, continuing a half-hearted approach is more difficult when Europe is watching. While ESG reporting aims to promote ethical behaviour, it may also incentivise corruption if not responsibly managed.
Read MoreEr wordt vanuit Europa veel duurzaamheidsregelgeving over ons uitgestort. De verschillende richtlijnen en verordeningen volgen elkaar in rap tempo op en zijn al van kracht of geïmplementeerd of zullen dat in de komende jaren worden. Nieuw zijn vooral de regels die bedrijven verplichten om hun impact op mensen en milieu, ook in hun ketens, te meten, te managen en daarover te rapporteren. Voorbeelden daarvan zijn de Corporate Sustainability Reporting Directive (CSRD), de Corporate Sustainability Due Diligence Directive (CSDDD), de Ontbossingsverordening en de Batterijenverordening. Verder zijn nog in voorbereiding (maar nog niet aangenomen) de Dwangarbeidverordening en de Green Claims Directive, welke laatste gaat over uitingen van bedrijven over de duurzaamheid van producten of diensten waarmee zij richting van consumenten adverteren.
Read MoreWhile the right to lawyer-client confidentiality has long been recognised as a fundamental right enshrined in the right to legal assistance and the right of defence, its practical implementation does not seem to provide adequate safeguards. Many EU Member States still lack clear rules on how to ensure that privileged communications are not captured during the interception of communications and the search/seizure of computers during criminal investigations. Also, OLAF investigations struggle with deficiencies in safeguarding the lawyer-client privilege. Taking the case law of the European Court of Human Rights as a starting point to identify common standards on the lawyer-client privilege in criminal proceedings, this article argues that there is a need for the European Union to take legislative action to ensure the effective protection of this right.
Read MoreHigh-status financial fraudsters can inflict significant financial and social damage on society. This study aims to provide insight into the dynamics during investigative interviews with such suspects. To this end, 409 half-hour episodes of audio-recorded investigative interviews with 28 high-status suspects were analysed. Officers’ interview techniques are classified in four categories (rapport building; disclosure of potential evidence; adopting a challenging posture; authoritative signalling). Suspects' statements are classified into three categories (general disclosure; providing alternative explanations; uncertain statement behaviour). The dynamic relations between interviewers’ questions and suspects’ statements are studied, both within and across half-hour episodes.
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