L’elusione fiscale nell’IVA e l’antielusione nell’esperienza comunitaria e nazionale in Europa

La ricerca oggetto della tesi riguarda la disamina delle esperienze comunitarie e nazionali in Europa in materia di elusione IVA ed antielusione IVA, al fine di esaminare le utilizzabili esperienze in materia per la Cina che dovrebbe iniziare a prendere le giuste azioni per fronteggiare il problema della crescente diffusione dei fenomeni dell’elusione IVA, in particolare nel contesto della riforma perdurante dell’IVA cinese verso il modello moderno. A questo fine, prima la tesi ha analizzato dettagliatamente le seguenti principali questioni sulla base delle esperienze comunitarie e nazionali dei determinati Stati Membri dell’UE: la definizione dell’elusione fiscale generale (a tale proposito, più rilevanti le differenze tra elusione fiscale ed altri relativi concetti come risparmio d’imposta, evasione fiscale e simulazione e la relazione intrinseca tra elusione fiscale ed altri relativi concetti come frode alla legge ed abuso del diritto), la definizione dell’elusione IVA (a tale proposito, più rilevanti gli aspetti di particolare interesse ai fini della definizione dell’elusione IVA), i principi e metodologie dell’elusione IVA, le applicazioni delle varie misure antielusive rivolte all’elusione IVA nell’ordinamento comunitario e negli ordinamenti interni degli alcuni principali Stati Membri dell’UE (a tale proposito, più rilevanti l’applicazone del principio Halifax, quale norma antielusiva generale basata sul principio di divieto dell’abuso del diritto, e la considerazione delle altre soluzioni antielusive applicabili nell’IVA, comprese correzioni normative e clausole antielusive specifiche), gli effetti dell’antielusione IVA e i limiti entro cui l’autorità impositiva può esercitare l’antielusione IVA per la tutela degli interessi legittimi dei soggetti passivi come certezza giuridica ed autonomia contrattuale. Poi, la tesi ha avanzato le proposte relative al perfezionamento delle soluzioni antielusive IVA nell’ordinamento tributario cinese, dopo presentati i principali regimi attuali dell’IVA cinese e analizzate le situazioni attuali realtive all’elusione IVA e all’antielusione IVA nel sistema fiscale cinese.

Controlled foreign companies (CFC) e delocalizzazione delle attività economiche nel diritto interno e nell'ordinamento europeo

Le ragioni della delocalizzazione sono molteplici e di differente natura. Si delocalizza, in primo luogo, per ragioni di stampo economico, finanziario eccetera, ma questa spinta naturale alla delocalizzazione è controbilanciata, sul piano strettamente tributario, dall’esigenza di preservare il gettito e da quella di controllare la genuinità della delocalizzazione medesima. E’ dunque sul rapporto tra “spinte delocalizzative” dell’impresa, da un lato, ed esigenze “conservative” del gettito pubblico, dall’altro, che si intende incentrare il presente lavoro. Ciò alla luce del fatto che gli strumenti messi in campo dallo Stato al fine di contrastare la delocalizzazione (più o meno) artificiosa delle attività economiche devono fare i conti con i principi comunitari introdotti con il Trattato di Roma e tratteggiati negli anni dalla giurisprudenza della Corte di Giustizia. In quest’ottica, la disciplina delle CFC costituisce un ottimo punto di partenza per guardare ai fenomeni di produzione transnazionale della ricchezza e agli schemi di ordine normativo preposti alla tassazione di codesta ricchezza. Ed infatti, le norme sulle CFC non fanno altro che omogeneizzare un sistema che, altrimenti, sarebbe lasciato alla libera iniziativa degli uffici fiscali. Tale “normalizzazione”, peraltro, giustifica le esigenze di apertura che sono incanalate nella disciplina degli interpelli disapplicativi. Con specifico riferimento alla normativa CFC, assumono particolare rilievo la libertà di stabilimento ed il principio di proporzionalità anche nella prospettiva del divieto di abuso del diritto. L’analisi dunque verterà sulla normativa CFC italiana con l’intento di comprendere se codesta normativa, nelle sue diverse sfaccettature, possa determinare situazioni di contrasto con i principi comunitari. Ciò anche alla luce delle recenti modifiche introdotte dal legislatore con il d.l. 78/2009 in un quadro normativo sempre più orientato a combattere le delocalizzazioni meramente fittizie.

Doppia imposizione sui redditi transfrontalieri tra ordinamenti tributari e mercato europeo.

La ricerca affronta in modo unitario e nell’ottica europea i multiformi fenomeni della doppia imposizione economica e giuridica, assumendo come paradigma iniziale la tassazione dei dividendi cross-border. Definito lo statuto giuridico della doppia imposizione, se ne motiva la contrarietà all’ordinamento europeo e si indagano gli strumenti comunitari per raggiungere l’obiettivo europeo della sua eliminazione. In assenza di un’armonizzazione positiva, il risultato sostanziale viene raggiunto grazie all’integrazione negativa. Si dimostra che il riserbo della Corte di Giustizia di fronte a opzioni di politica fiscale è soltanto un’impostazione di facciata, valorizzando le aperture giurisprudenziali per il suo superamento. Questi, in sintesi, i passaggi fondamentali. Si parte dall’evoluzione delle libertà fondamentali in diritti di rango costituzionale, che ne trasforma il contenuto economico e la portata giuridica, attribuendo portata costituzionale ai valori di neutralità e non restrizione. Si evidenzia quindi il passaggio dal divieto di discriminazioni al divieto di restrizioni, constatando il fallimento del tentativo di configurare il divieto di doppia imposizione come principio autonomo dell’ordinamento europeo. Contemporaneamente, però, diventa opportuno riesaminare la distinzione tra doppia imposizione economica e giuridica, e impostare un unico inquadramento teorico della doppia imposizione come ipotesi paradigmatica di restrizione alle libertà. Conseguentemente, viene razionalizzato l’impianto giurisprudenziale delle cause di giustificazione. Questo consente agevolmente di legittimare scelte comunitarie per la ripartizione dei poteri impositivi tra Stati Membri e l’attribuzione delle responsabilità per l’eliminazione degli effetti della doppia imposizione. In conclusione, dunque, emerge una formulazione europea dell’equilibrato riparto di poteri impositivi a favore dello Stato della fonte. E, accanto ad essa, una concezione comunitaria del principio di capacità contributiva, con implicazioni dirompenti ancora da verificare. Sul piano metodologico, l’analisi si concentra criticamente sull’operato della Corte di Giustizia, svelando punti di forza e di debolezza della sua azione, che ha posto le basi per la risposta europea al problema della doppia imposizione.

Il volto europeo del reato di negazionismo tra richieste di incriminazione UE e principi fondamentali CEDU

La presente indagine mira ad esaminare, in chiave innovativa, i rapporti tra l’Europa ed un reato prettamente europeo: il negazionismo. Sviluppatosi in maniera assolutamente predominante nel nostro continente, le ragioni della sua diffusione sono molteplici. Al di là della lotta a razzismo ed antisemitismo, il motivo principale va identificato nel ruolo “fondativo” che riveste la memoria dell’Olocausto in Europa, collocata nel cuore dell’universo valoriale su cui si reggono i due principali attori europei, ovverosia l’Unione europea e la Corte europea dei diritti dell’uomo. La ricerca, dunque, ruota attorno a due poli tematici. Da un lato, sono state esaminate le politiche normative dell’Unione europea in materia di razzismo e xenofobia, entro cui spicca la promozione dell’incriminazione del negazionismo “allargato”, cioè esteso alle condotte di negazione non solo dell’Olocausto, ma anche degli altri crimini internazionali. Dall’altro lato, l’analisi della trentennale giurisprudenza della Corte di Strasburgo in materia ha evidenziato come, con riguardo alle manifestazioni negazioniste, sia stato elaborato uno “statuto speciale”, che si risolve nel perentorio diniego di tutela per questa categoria di opinioni, sottratte a monte all’ordinario giudizio di bilanciamento in quanto giudicate incompatibili con i valori sottesi alla CEDU. Lo scopo di questo lavoro riposa nel tentativo di individuare le interazioni tra questi due sistemi istituzionali, per interpretare una tendenza che converge con nettezza verso un incremento della repressione penale della parola. Da questo complesso intreccio di norme e principi, di hard law e soft law, sarà possibile enucleare la natura giuridica ed il contenuto delle richieste di incriminazione rivolte agli Stati membri. Una volta appurato che agli Stati è concesso di restringere il campo di applicazione del reato di negazionismo, adottando degli indici di pericolosità delle condotte, sarà analizzata la tenuta di questi “elementi opzionali del reato” alla luce dei principi penalistici di tassatività, materialità, offensività e laicità.

Cantate dialogiche e serenate (1706-1710) di Georg Friedrich Händel

La dissertazione è uno studio monografico delle cantate dialogiche e delle serenate a più voci e strumenti composte da Händel in Italia negli anni 1706-1710. Insieme ai drammi per musica e agli oratori coevi, le quattro cantate "Aminta e Fillide" HWV 83, "Clori, Tirsi e Fileno" HWV 96, "Il duello amoroso" HWV 82, "Apollo e Dafne" HWV 122 e le due serenate "Aci, Galatea e Polifemo" HWV 72 e "Olinto pastore arcade alle glorie del Tebro" HWV 143 costituiscono le prime importanti affermazioni di Händel come compositore di musica vocale. Le sei composizioni sono state studiate sotto l’aspetto storico-letterario, drammaturgico-musicale e della committenza, con l’obiettivo di individuare intersecazioni fra questi piani. I testi poetici, di cui si è curata l’edizione, sono stati analizzati da un punto di vista storico e stilistico e collocati nel particolare contesto romano del primo Settecento, in cui la proibizione di ogni spettacolo teatrale determinò, sotto la spinta di una raffinata committenza, un ‘drammatizzazione’ dei generi della cantata e della serenata. L’analisi musicale di ciascuna composizione è stata dunque finalizzata a una lettura ‘drammaturgica’, che ha portato alla individuazione dei dispositivi di ascendenza teatrale nella scelte compositive di Händel. Lo studio si conclude con un selettivo confronto con le cantate e le serenate scritte negli stessi anni a Roma da Alessandro Scarlatti.

Attualità del divieto assoluto di procreazione medicalmente assistita eterologa in Italia e prospettive di superamento

La presente ricerca si fonda su un’attenta ed approfondita analisi della normativa vigente in Italia in materia di procreazione medicalmente assistita (P.M.A.), con particolare riferimento al divieto assoluto di P.M.A. eterologa, di cui all’art. 4, comma 3, L. 19 febbraio 2004, n. 40, consentita invece – sia pure con la previsione di limitazioni differenti – nella quasi totalità dei paesi europei. Dopo aver esaminato la “questione etica” del ricorso alle tecniche di fecondazione assistita e le normative vigenti in Europa in materia di P.M.A. eterologa, il presente lavoro analizza i profili civilistici della L. n. 40/2004 ed i conseguenti dubbi interpretativi che la normativa italiana pone in materia di fecondazione eterologa, con specifico riguardo al consenso prestato dai coniugi o conviventi, al divieto di disconoscimento di paternità e di anonimato della madre ed, infine, al diritto del nato da fecondazione eterologa di conoscere le proprie origini biologiche. Ne consegue che, in una materia che coinvolge la sfera più intima e personale della vita privata e familiare, quale quella della P.M.A., il legislatore avrebbe dovuto intervenire con misura, individuando soluzioni ragionevoli ed equilibrate nel rispetto della pluralità di etiche contrapposte ed interessi in conflitto. Attraverso una capillare analisi della recente giurisprudenza nazionale ed europea, la presente ricerca mira, dunque, a valutare possibili prospettive di superamento del divieto assoluto di P.M.A. eterologa previsto dalla L. n. 40/2004. I risultati a cui la presente indagine ha consentito di pervenire dimostrano quanto sia opportuna l’adozione in Italia di un “modello liberale”, in cui sia lecita anche la fecondazione eterologa (con la previsione di limiti e condizioni volti a tutelare primariamente il superiore interesse del nascituro), onde consentire l’adeguamento al nuovo concetto di “genitorialità” ormai prevalente e l’arresto del cd. “turismo procreativo”.

Sanctions and public enforcement of insider trading laws in Europe

The recent financial crisis triggered an increasing demand for financial regulation to counteract the potential negative economic effects of the evermore complex operations and instruments available on financial markets. As a result, insider trading regulation counts amongst the relatively recent but particularly active regulation battles in Europe and overseas. Claims for more transparency and equitable securities markets proliferate, ranging from concerns about investor protection to global market stability. The internationalization of the world’s securities market has challenged traditional notions of regulation and enforcement. Considering that insider trading is currently forbidden all over Europe, this study follows a law and economics approach in identifying how this prohibition should be enforced. More precisely, the study investigates first whether criminal law is necessary under all circumstances to enforce insider trading; second, if it should be introduced at EU level. This study provides evidence of law and economics theoretical logic underlying the legal mechanisms that guide sanctioning and public enforcement of the insider trading prohibition by identifying optimal forms, natures and types of sanctions that effectively induce insider trading deterrence. The analysis further aims to reveal the economic rationality that drives the potential need for harmonization of criminal enforcement of insider trading laws within the European environment by proceeding to a comparative analysis of the current legislations of height selected Member States. This work also assesses the European Union’s most recent initiative through a critical analysis of the proposal for a Directive on criminal sanctions for Market Abuse. Based on the conclusions drawn from its close analysis, the study takes on the challenge of analyzing whether or not the actual European public enforcement of the laws prohibiting insider trading is coherent with the theoretical law and economics recommendations, and how these enforcement practices could be improved.

The market manipulation regime in the European Union

Market manipulation is an illegal practice that enables a person can profit from practices that artificially raise or lower the prices of an instrument in the financial markets. Its prohibition is based on the 2003 Market Abuse Directive in the EU. The current market manipulation regime was broadly considered as a big success except for enforcement and supervisory inconsistencies in the Member States at the initial. A review of the market manipulation regime began at the end of 2007, which became quickly incorporated into the wider EU crisis-era reform program. A number of weaknesses of current regime have been identified, which include regulatory gaps caused by the development of trading venues and financial products, regulatory gaps concerning cross-border and cross-markets manipulation (particular commodity markets), legal uncertainty as a result of various implementation, and inefficient supervision and enforcement. On 12 June 2014, a new regulatory package of market abuse, Market Abuse Regulation and Directive on criminal sanctions for market abuse, has been adopted. And several changes will be made concerning the EU market manipulation regime. A wider scope of the regime and a new prohibition of attempted market manipulation will ensure the prevention of market manipulation at large. The AMPs will be subject to strict scrutiny of ESMA to reduce divergences in implementation. In order to enhance efficiency of supervision and enforcement, powers of national competent authorities will be strengthened, ESMA is imposed more power to settle disagreement between national regulators, and the administrative and criminal sanctioning regimes are both further harmonized. In addition, the protection of fundamental rights is stressed by the new market manipulation regime, and some measures are provided to guarantee its realization. Further, the success EU market manipulation regime could be of significant reference to China, helping China to refine its immature regime.

Il divieto d'abuso del diritto nell'esperienza tributaria europea e tedesca

La tematica dell’abuso del diritto in campo fiscale ha conosciuto, negli ultimi anni, una diffusione particolarmente rilevante. Questo lavoro, dopo una necessaria premessa introduttiva alla problematica, affronta l’abuso del diritto in campo tributario tramite l’analisi degli strumenti classici dell’ermenutica, constatando come si arrivi ad un intreccio tra lo strumento della clausola generale anti-abuso e il principio di divieto d’abuso del diritto sviluppatosi a livello europeo, concretizzazione del più ampio principio dell’effettività del diritto dell’Unione Europea. L’analisi prende a modello, da un lato, la clausola generale anti-abuso tedesca, adottata già nel primo dopoguerra, e le sue diverse modifiche legislative occorse negli anni, e dall’altro, il principio europeo di divieto d’abuso del diritto. L’esame congiunto rivela un cortocircuito interpretativo, posto che il principio europeo espone gli stessi concetti della clausola nazionale tedesca pre riforma, la quale, in seguito, alle sentenze Halifax e Cadbury Schweppes, ha subito un’importante modifica, cosicchè la clausola generale abbisogna ora del princìpio europeo per essere interpretata. La tesi evidenzia, inoltre, come tale circuito sia aggravato anche da tensioni interne alle stesse Istituzioni europee, posto che, nonostante l’esistenza di un principio di elaborazione giurisprudenziale, gli Stati Membri sono stati invitati ad introdurre una clausola generale anti-abuso, la cui formulazione rimanda al principio di divieto d’abuso del diritto elaborato dalla Corte di Giustizia.

Are Warnings on Plastic Films Adequate?

Warnings are used to inform users of hazards that may be associated with many products. Often these warnings deal with the operation of tools, appliances, and other items for which the user may have some reason at least, to look for information on the product regarding its use. Plastic film presents a serious hazard to young children. Because the film will adhere to the flesh, if it covers the airways for the child, suffocation may result. Because young children may play with them, it is important that such films be kept away from them. Warnings need to be adequate to inform or remind caregivers of this fact. This study examined warnings found on various items in commerce and some alternatives to those warnings. The results showed some warnings to be poor at best. The alternative most preferred included both the prohibition sign and a symbolic indication of proper disposal.

Past is Prologue: Montana’s Historic Women’s Movement Re-emerges in the Progressive 1970s -- Dorothy Bradley, Marilyn Wessel & Jane Jelinski “In the Crucible of Change”

One-hundred years ago, in 1914, male voters in Montana (MT) extended suffrage (voting rights) to women six years before the 19th Amendment to the US Constitution was ratified and provided that right to women in all states. The long struggle for women’s suffrage was energized in the progressive era and Jeanette Rankin of Missoula emerged as a leader of the campaign; in 1912 both major MT political party platforms supported women suffrage. In the 1914 election, 41,000 male voters supported woman suffrage while nearly 38,000 opposed it. MT was not only ahead of the curve on women suffrage, but just two years later in 1916 elected Jeanette Rankin as the first woman ever elected to the United States Congress. Rankin became a national leader for women's equality. In her commitment to equality, she opposed US entry into World War I, partially because she said she could not support men being made to go to war if women were not allowed to serve alongside them. During MT’s initial progressive era, women in MT not only pursued equality for themselves (the MT Legislature passed an equal pay act in 1919), but pursued other social improvements, such as temperance/prohibition. Well-known national women leaders such as Carrie Nation and others found a welcome in MT during the period. Women's role in the trade union movement was evidenced in MT by the creation of the Women's Protective Union in Butte, the first union in America dedicated solely to women workers. But Rankin’s defeat following her vote against World War I was used as a way for opponents to advocate a conservative, traditionalist perspective on women's rights in MT. Just as we then entered a period in MT where the “copper collar” was tightened around MT economically and politically by the Anaconda Company and its allies, we also found a different kind of conservative, traditionalist collar tightened around the necks of MT women. The recognition of women's role during World War II, represented by “Rosie the Riveter,” made it more difficult for that conservative, traditionalist approach to be forever maintained. In addition, women's role in MT agriculture – family farms and ranches -- spoke strongly to the concept of equality, as farm wives were clearly active partners in the agricultural enterprises. But rural MT was, by and large, the bastion of conservative values relative to the position of women in society. As the period of “In the Crucible of Change” began, the 1965 MT Legislature included only three women. In 1967 and 1969 only one woman legislator served. In 1971 the number went up to two, including one of our guests, Dorothy Bradley. It was only after the Constitutional Convention, which featured 19 women delegates, that the barrier was broken. The 1973 Legislature saw 9 women elected. The 1975 and 1977 sessions had 14 women legislators; 15 were elected for the 1979 session. At that time progressive women and men in the Legislature helped implement the equality provisions of the new MT Constitution, ratified the federal Equal Rights Amendment in 1974, and held back national and local conservatives forces which sought in later Legislatures to repeal that ratification. As with the national movement at the time, MT women sought and often succeeded in adopting legal mechanisms that protected women’s equality, while full equality in the external world remained (and remains) a treasured objective. The story of the re-emergence of Montana’s women’s movement in the 1970s is discussed in this chapter by three very successful and prominent women who were directly involved in the effort: Dorothy Bradley, Marilyn Wessel, and Jane Jelinski. Their recollections of the political, sociological and cultural path Montana women pursued in the 1970s and the challenges and opposition they faced provide an insider’s perspective of the battle for equality for women under the Big Sky “In the Crucible of Change.” Dorothy Bradley grew up in Bozeman, Montana; received her Bachelor of Arts Phi Beta Kappa from Colorado College, Colorado Springs, in 1969 with a Distinction in Anthropology; and her Juris Doctor from American University in Washington, D.C., in 1983. In 1970, at the age of 22, following the first Earth Day and running on an environmental platform, Ms. Bradley won a seat in the 1971 Montana House of Representatives where she served as the youngest member and only woman. Bradley established a record of achievement on environmental & progressive legislation for four terms, before giving up the seat to run a strong second to Pat Williams for the Democratic nomination for an open seat in Montana’s Western Congressional District. After becoming an attorney and an expert on water law, she returned to the Legislature for 4 more terms in the mid-to-late 1980s. Serving a total of eight terms, Dorothy was known for her leadership on natural resources, tax reform, economic development, and other difficult issues during which time she gained recognition for her consensus-building approach. Campaigning by riding her horse across the state, Dorothy was the Democratic nominee for Governor in 1992, losing the race by less than a percentage point. In 1993 she briefly taught at a small rural school next to the Northern Cheyenne Indian Reservation. She was then hired as the Director of the Montana University System Water Center, an education and research arm of Montana State University. From 2000 - 2008 she served as the first Gallatin County Court Administrator with the task of collaboratively redesigning the criminal justice system. She currently serves on One Montana’s Board, is a National Advisor for the American Prairie Foundation, and is on NorthWestern Energy’s Board of Directors. Dorothy was recognized with an Honorary Doctorate from her alma mater, Colorado College, was named Business Woman of the Year by the Bozeman Chamber of Commerce and MSU Alumni Association, and was Montana Business and Professional Women’s Montana Woman of Achievement. Marilyn Wessel was born in Iowa, lived and worked in Los Angeles, California, and Washington, D.C. before moving to Bozeman in 1972. She has an undergraduate degree in journalism from Iowa State University, graduate degree in public administration from Montana State University, certification from the Harvard University Institute for Education Management, and served a senior internship with the U.S. Congress, Montana delegation. In Montana Marilyn has served in a number of professional positions, including part-time editor for the Montana Cooperative Extension Service, News Director for KBMN Radio, Special Assistant to the President and Director of Communications at Montana State University, Director of University Relations at Montana State University and Dean and Director of the Museum of the Rockies at MSU. Marilyn retired from MSU as Dean Emeritus in 2003. Her past Board Service includes Montana State Merit System Council, Montana Ambassadors, Vigilante Theater Company, Montana State Commission on Practice, Museum of the Rockies, Helena Branch of the Ninth District Federal Reserve Bank, Burton K. Wheeler Center for Public Policy, Bozeman Chamber of Commerce, and Friends of KUSM Public Television. Marilyn’s past publications and productions include several articles on communications and public administration issues as well as research, script preparation and presentation of several radio documentaries and several public television programs. She is co-author of one book, 4-H An American Idea: A History of 4-H. Marilyn’s other past volunteer activities and organizations include Business and Professional Women, Women's Political Caucus, League of Women Voters, and numerous political campaigns. She is currently engaged professionally in museum-related consulting and part-time teaching at Montana State University as well as serving on the Editorial Board of the Bozeman Daily Chronicle and a member of Pilgrim Congregational Church and Family Promise. Marilyn and her husband Tom, a retired MSU professor, live in Bozeman. She enjoys time with her children and grandchildren, hiking, golf, Italian studies, cooking, gardening and travel. Jane Jelinski is a Wisconsin native, with a BA from Fontbonne College in St. Louis, MO who taught fifth and seventh grades prior to moving to Bozeman in 1973. A stay-at-home mom with a five year old daughter and an infant son, she was promptly recruited by the Gallatin Women’s Political Caucus to conduct a study of Sex-Role Stereotyping in K Through 6 Reading Text Books in the Bozeman School District. Sociologist Dr. Louise Hale designed the study and did the statistical analysis and Jane read all the texts, entered the data and wrote the report. It was widely disseminated across Montana and received attention of the press. Her next venture into community activism was to lead the successful effort to downzone her neighborhood which was under threat of encroaching business development. Today the neighborhood enjoys the protections of a Historic Preservation District. During this time she earned her MPA from Montana State University. Subsequently Jane founded the Gallatin Advocacy Program for Developmentally Disabled Adults in 1978 and served as its Executive Director until her appointment to the Gallatin County Commission in 1984, a controversial appointment which she chronicled in the Fall issue of the Gallatin History Museum Quarterly. Copies of the issue can be ordered through: http://gallatinhistorymuseum.org/the-museum-bookstore/shop/. Jane was re-elected three times as County Commissioner, serving fourteen years. She was active in the Montana Association of Counties (MACO) and was elected its President in 1994. She was also active in the National Association of Counties, serving on numerous policy committees. In 1998 Jane resigned from the County Commission 6 months before the end of her final term to accept the position of Assistant Director of MACO, from where she lobbied for counties, provided training and research for county officials, and published a monthly newsletter. In 2001 she became Director of the MSU Local Government Center where she continued to provide training and research for county and municipal officials across MT. There she initiated the Montana Mayors Academy in partnership with MMIA. She taught State and Local Government, Montana Politics and Public Administration in the MSU Political Science Department before retiring in 2008. Jane has been married to Jack for 46 years, has two grown children and three grandchildren.

Open Source und Kartellrecht

„Open source and European antitrust laws: An analysis of copyleft and the prohibition of software license fees on the basis of art. 101 TFEU and the block exemptions“ Open source software and open source licenses (like the GNU GPL) are not only relevant for computer nerds or activists – they are already business. They are for example the fundament of LINUX, the only real rival of MICROSOFT’s WINDOWS-line in the field of operating systems for IBM PC compatibles. Art. 101 TFEU (like the identical predecessor art. 81 TEC) as part of the EU antitrust laws prohibits contract terms like price fixing and some forms of technology control. Are copyleft – the „viral effect“, the „cancer“ – and the interdiction of software license fees in the cross hairs of this legal rule? On the other side the European Union has since 2004 a new Technology Transfer Block Exemption with software license agreements for the first time in its scope: a safe harbour and a dry place under a umbrella for open source software? After the introduction (A) with a description of open source software the following text analyses the system of the European Unions competition law respectivley antitrust law and the requirements of the block exemptions (B). Starting point of antitrust analysis are undertakings – but who are the untertakings (C) in the field of widespread, independent developers as part of the „bazar organization“? To see how much open source has to fear from the law of the European Union, at the end the anti competitive and pro competitive effects of open source are totalized within the legal framework (D). The conclusion (E) shows: not nothing, but not much.

Impulses for an Effective and Modern Data Protection System

A substantial reform of data protection law is on the agenda of the European Commission as it is widely agreed that data protection law is faced by lots of challenges, due to fundamental technical and social changes or even revolutions. Therefore, the authors have issued draft new provisions on data protection law that would work in both Germany and Europe. The draft is intended to provide a new approach and deal with the consequences of such an approach. This article contains some key theses on the main legislatory changes that appear both necessary and adequate.

Spanish Supreme Court Rules in Favour of Google Search Engine... and a Flexible Reading of Copyright Statutes?

On 3 April 2012, the Spanish Supreme Court issued a major ruling in favour of the Google search engine, including its ‘cache copy’ service: Sentencia n.172/2012, of 3 April 2012, Supreme Court, Civil Chamber.* The importance of this ruling lies not so much in the circumstances of the case (the Supreme Court was clearly disgusted by the claimant’s ‘maximalist’ petitum to shut down the whole operation of the search engine), but rather on the court going beyond the text of the Copyright Act into the general principles of the law and case law, and especially on the reading of the three-step test (in Art. 40bis TRLPI) in a positive sense so as to include all these principles. After accepting that none of the limitations listed in the Spanish Copyright statute (TRLPI) exempted the unauthorized use of fragments of the contents of a personal website through the Google search engine and cache copy service, the Supreme Court concluded against infringement, based on the grounds that the three-step test (in Art. 40bis TRLPI) is to be read not only in a negative manner but also in a positive sense so as to take into account that intellectual property – as any other kind of property – is limited in nature and must endure any ius usus inocui (harmless uses by third parties) and must abide to the general principles of the law, such as good faith and prohibition of an abusive exercise of rights (Art. 7 Spanish Civil Code).The ruling is a major success in favour of a flexible interpretation and application of the copyright statutes, especially in the scenarios raised by new technologies and market agents, and in favour of using the three-step test as a key tool to allow for it.

Cigarette smoking and Ecuadorian adolescents: A cross-sectional survey and policy review

This study investigates the relationship between cigarette smoking and adolescents in Ecuador, South America. Using the Social Learning Theory as a basis, the cross-sectional survey focuses attention on such social influences as the smoking habits of family members and peers as well as, the role of cigarette advertisements. Actual use prevalence, access to cigarettes and knowledge and attitudes about smoking are also obtained.^ The survey was conducted in both urban and rural areas, with 50 schools in 40 different communities participating. Two thousand four hundred and fifty-seven adolescents aged 9 to 15 years completed a self-administered questionnaire. This part of the study was conducted in collaboration with the international health organization Amigos de las Americas (AMIGOS). Staff assigned to the AMIGOS Ecuador projects worked with local health and education officials to implement the cross-sectional survey in the field.^ The key informant survey and subsequent policy review were designed to illuminate the social, cultural and institutional environment for anti-smoking activities and interventions in Ecuador. Key individuals involved with this issue on both national and local levels were interviewed. A review of past legislative efforts and present anti-smoking laws was also conducted.^ The current smoking prevalence among the study population was 8.6 percent. Findings from the cross-sectional survey revealed significant positive associations between the smoking habits of siblings and peers and the smoking behavior of the adolescents surveyed. Significant age and gender differences were also found in association with several different variables.^ The policy review found an unfavorable environment for anti-smoking efforts. Several factors contribute to this including, most importantly, lack of funding and lack of public support. The present anti-smoking law is often vague and lacks important provisions, such as a prohibition on selling tobacco products to minors.^ Together, the two surveys provide comprehensive information for the purpose of designing smoking prevention interventions. Using the results from the two surveys, recommendations for intervention are proposed. ^