Maklu (763)

RIDP 93 Issue 2 (2022) - Military Justice. Contemporary challenges, history and comparison | Gwenaël Guyon, Jean-Paul Laborde, Stéphande Baudens | 9789046611852

RIDP 93 Issue 2 (2022) - Military Justice. Contemporary challenges, history and comparison | Gwenaël Guyon, Jean-Paul Laborde, Stéphande Baudens | 9789046611852

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€70.00

Auteurs: Gwenaël Guyon, Jean-Paul Laborde, Stéphande Baudens (eds.) ISBN: 9789046611852 The success of military operations, the safeguarding of national interests and the discipline of the troops within the overall context of the rule of law have always presented great concerns for national armed forces. Nowadays, military justice faces several issues and criticisms. The prospect of ‘high-intensity’ warfare in Europe, battlefield robotisation, augmented soldiers, artificial intelligence and other present and potential future technological developments are new contemporary challenges for military justice and military criminal law. Also, the constant pressure for the ‘civilianisation’ of military justice systems since the 17th century, which implies bringing civilian and military justice closer together or even merging the two legal systems, is another issue to be addressed. A further challenge involves using mercenaries and auxiliaries on the battlefield, which blurs the lines and undermines the respect of the law of armed conflict as well as makes the application of the national rules of military justice difficult. What are the legal and political foundations of military justice? How does it function? How to improve it and reform it? What does the future hold for military law and military justice? What can we learn from history? Indeed, historical research can help us understand the different ways in which military justice systems have been constructed, have evolved and functioned, particularly in wartime, while comparative law may be useful in understanding the great variety of military justice systems around the world. This volume brings together major contributions to the 1st International Military Justice Forum, which convened on 18 and 19 November 2021 in Paris, hosted by the Court of cassation, the French Judicial Supreme Court, and the Hotel des Invalides, a historical place for the French Military Forces. On the authors: Gwenaël Guyon is Associate professor in Legal history and Comparative law at Saint-Cyr Military Academy, seconded from the University Paris Cité and Research fellow at the University of Stellenbosch. Jean-Paul Laborde is Roving Ambassador, Honorary Judge, French Judicial Supreme Court, former Executive Director of the UN Counter-Terrorism Executive Directorate (UN CTED) and former UN Assistant Secretary-General. Stéphane Baudens is Associate professor in Legal history at Saint-Cyr Coëtquidan Military Academy and Director of the CReC Saint-Cyr.

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Autonome gemeentebedrijven in de praktijk  | Stefan Ruysschaert | 9789046611746

Autonome gemeentebedrijven in de praktijk | Stefan Ruysschaert | 9789046611746

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€32.50

Auteur(s): Stefan Ruysschaert ISBN: 9789046611746 Het nieuwe Decreet Lokaal Bestuur (DLB) laat een ruime externe verzelfstandiging toe voor gemeenten. Autonome gemeentebedrijven zijn gewone btw-belastingplichtigen, zoals bedoeld in art. 4 W.BTW. Dit houdt in dat ook zij kunnen genieten van de talrijke vrijstellingen waarin art. 44 voorziet. In dat geval worden de autonome gemeente- en provinciebedrijven btw-belastingplichtigen zonder recht op aftrek. Het winst(verdelings)oogmerk blijkt in de praktijk een belangrijk aspect voor het verkrijgen van het recht op aftrek van de voorbelasting. Hetzelfde kan gezegd worden van de toegekende subsidies. Welke subsidies vormen een inkomen dat meetelt voor het bepalen van het winst(verdelings)oogmerk? Aan de hand van talrijke praktijkgevallen wordt de financiële optimalisatie door het werken met een AGB toegelicht. Ten slotte is er de cruciale vraag bij de terbeschikkingstelling van infrastructuur in welke mate deze terbeschikkingstelling al dan niet valt onder de notie “vrijgestelde onroerende verhuur”. Deze laatste opent immers geen recht op aftrek van de voorbelasting. De optionele regeling inzake onroerende verhuur opent op dat vlak optimalisatiemogelijkheden. Over de auteur(s): Stefan Ruysschaert heeft een economische (UGent) en actuariële (VUB) vooropleiding genoten. Hij is adviseur bij de FOD Financiën. Hij is auteur van talrijke bijdragen op fiscaal vlak in toonaangevende tijdschriften en boeken. Hij is o.a. redactielid van Taxwin en het Tijdschrift Huur . Hij is professor aan de faculteit Economie van de UGent, vakgroep Accountancy, bedrijfsfinanciering en fiscaliteit waar hij het vak btw doceert. Hij is ook gastdocent aan de Fiscale Hogeschool (Odisee).

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Engaged learning: Voices Across Europe – IDC Impact Series nr. 5 | Mary Griffith | 9789046611777

Engaged learning: Voices Across Europe – IDC Impact Series nr. 5 | Mary Griffith | 9789046611777

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€29.00

Auteur: Mary Griffith (ed.) ISBN: 9789046611777 There are growing calls for Higher Education Institutions to become more civically engaged and socially relevant in their local regions. The central aim of the Communities and Students Together (CaST) project has been to advance our knowledge and understanding of the myriad forms of Engaged Learning and to develop a deeper understanding of engagement. The project highlighted the diversity and flexibility to be found within Engaged Learning initiatives in each of the participating universities. The examples provided range widely in their structure and intended outcomes. However, the one constant is each initiative’s commitment to a concept where reciprocity between the students, universities and communities is prioritised. This volume includes discussions on the practical methodology, pedagogical strategies and approaches of Engaged Learning, as well as perspectives from both higher education institutes and communities, of the benefits of Engaged Learning in different contexts. The authors have chosen the title: ‘Voices across Europe’ - in order to represent the wide range of stakeholders’ perspectives involved in Engaged Learning. Over de auteur: Dr Mary Griffith is a PhD lecturer working with applied linguistics, communication strategies and bilingualism at the Universidad de Málaga, Spain.

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