Producers or consumers faced with an increase in taxes are usually able to shift parts of it to other levels in the value chain. We examine who is actually bearing the burden of increased energy taxes in the EU-area - consumers or exporters. Traditional tax incidence theory presumes spot...

The implementation of European Union directives into national law is at the discretion of member states. We analyze incentives for member states to deviate from these directives when the European Commission may sue a defecting member state and rulings at the European Court of Justice (ECJ) are...

Whistleblowing has an important role to play in the functioning and evolution of democratic society.This paper identifies objectives for whistleblowing law, which have the overarching objective of serving the public interest. It then sets out potential statutory reforms to UK whistleblowing law...

It is now established in employment law that an implied term of trust and confidence exists in the contract of employment which subjects' parties to a duty not to conduct themselves without reason in such manner that will likely destroy or damage the existing trust and confidence between them....

The law stabilizes transactional relations by protecting the implicit expectations of the parties to contracts by various techniques including the imposition of mandatory and supplementary rules. The established pattern in the contract of employment of the protection of expectations of...

In 2005 the European Union adopted a Directive on Cross-Border Mergers, which Member States have to implement until 15 December 2007. This Directive is not only interesting for European lawyers because it addresses general problems of cross-border mergers and could therefore also become an...

The first target of today's global commercial and military espionage, trade secrets, are the only form of intellectual property protection to be based on the necessity of nondisclosure and secrecy rather than on the paradigm of publicity and exploitability, with the obvious consequence that...

The European Small Claims Procedure is in general an instrument welcome tfor the enhancement it brings about to cross-border enforcement in the European Union. However, the regulation has several flaws, relating, inter alia, to its lack of consumer friendliness, and the lack of uniform rules...

This paper will describe the drafting history of the Principles of the Law of Software Contracts, with particular attention to the extent of consumer and public-interest group representation in the process. The drafting process, I will argue, did not take adequate stock of problems identified in...