Browsing by Title

Sort by: Order: Results:

Now showing items 22-41 of 90
  • Norros, Merja (Kikimora Publications, 2010)
    The study examines judicial cooperation with Russia in civil matters and methods of evaluation in the context of treaty implementation. Over the course of the last decade the Russian Federation has gradually ratified the most important international treaties in the field of judicial assistance. For the purposes of the present study, two treaties of the Hague Conference on Private International Law have been chosen: the Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters (1965) and the Convention on the Taking of Evidence Abroad in Civil or Commercial Matters (1970). The dissertation aims, firstly, to examine to what degree Russia has taken adequate legislative and other measures to implement treaty provisions in comparison with other states parties. Under international law, states that are states parties to treaties are required to comply with treaty obligations. International organisations as standard setters have a strong interest in assessing the outcome. Methodologically speaking, the monitoring mechanism born under the auspices of the Hague Conference is used as an example. The study formulates 18 criteria for comparison and evaluation, and divides them into the 1) legislative, 2) institutional and 3) practical levels. Secondly, the dissertation aims to enhance methods for evaluation in general. For this purpose, evaluation mechanisms used by some other organisations (EU, FATF, Council of Europe) are examined in order to design an ideal model of evaluation. Finally, the dissertation makes use of empirical methods in analysing requests for judicial assistance. Theoretically speaking, the main result of the study is that the term legal assistance and its position in the Russian legal system need some clarification. In legislative terms, accession to Hague Conventions did not cause any special amendments to national procedural legislation, due to the monistic system in Russia. At the institutional level, Russia has one unique shortcoming: it has not yet designated a Central Authority for the Evidence Convention. Functionally, judicial cooperation suffers from long processing times in the execution of requests, also in Russia. The most severe dysfunction in judicial assistance, however, is related to the proper use of the mandatory model form. One of the recommendations for Russia is to adopt legislation concerning compulsory methods in service of documents and/or to establish a system of process servers. The dissertation includes a chapter on the relationships between treaties (treaty conflicts). Regarding evaluation, Hague Special Commissions have a central role in monitoring uniform application of treaties. However, they appear to have some weaknesses in operation. A practical conclusion of the present study is that national authorities should be equipped with proper information systems. The ideal model of evaluation created in the dissertation is largely based on the FATF methodology.
  • Melander, Sakari (Suomalainen Lakimiesyhdistys, 2008)
    This thesis explores fundamental questions that criminal justice systems are facing, that is to say problems relating to criminalization. The question of whether behaviour should be criminalized has widely been underanalyzed. Academic study has instead focused on justifications for punishment, on procedural safeguards, and on the general part of the criminal law. However, questions regarding criminalization itself have been revived in modern literature on criminal law. Criminalization could be considered to be the most fundamental issue in a criminal justice system because at its roots criminalization is the basis for applying theories of punishment and the general doctrines of criminal law. Criminalization itself therefore deserves detailed investigation. One basic problem concerning criminalization is that we have no clearly articulated theory on criminalization. This thesis examines whether it is possible to construct a theory of criminalization that is built on the model of moral theory. The construction of the theory is the basis of the thesis, and its justifications will be based on those theoretical and practical views concerning criminalization that have been presented in Finland from the 1970 s. This period coincides with the total reform and modernization of the Finnish penal code. The main function of this theory of criminalization is to uncover the justificatory prerequisites to criminal legislation. Although criminalization is ultimately a political decision there are several legal constraints that limit the powers of the legislator. The theory concentrates mainly on those positive legal constraints that bind the legislator. The pragmatic side applied part of the theory, different principles of criminalization, concentrates on these constraints that are developed in line with the prevailing views on criminal justice policy. The theory is influenced by prevailing Finnish criminal justice policy and is capable of practical application. It is not intended as a purely normative theory disconnected from actual practice.
  • Knuts, Mårten (Suomalainen Lakimiesyhdistys, 2010)
    MARKET MANIPULATION IN THE SECURITIES MARKETS The Finnish legal regime against market manipulation, included in the Finnish Securities Market Act, Chapter 5, Section 12, prohibits two systematically diver¬gent types of market manipulation: information-based manipulation, concerning the dissemination of false or misleading information, and market power-based manipulation, concerning other means of price distortion. This dissertation interprets the legal notion of market manipulation itself. It argues that a methodical interpretation as suggested in the thesis must be carried out in order to enhance investor protection, whilst guaranteeing the protection of the rule of law. Part One of the dissertation explores the theoretical backdrop of the regime against market manipulation by analysing the optimal utilisation of empirical facts within the normative framework of legal interpretation. Part Two of the dissertation compares the various competing methods of legal interpretation prevailing in legal contexts that are relevant to market manipulation. By assessing case law from the Finnish Supreme Court, the European Court of Human Rights and the European Court of Justice, three competing methods of legal interpretation are presented. Based on this analysis, a method sui generis is developed as a synthesis of the methods analysed, drawing from the theoretical framework established in Part One. Part Three of the dissertation analyses the concrete legal questions arising in relation to the prohibition against market manipulation by applying the method of legal interpretation constructed above. Various trading techniques and frequently appearing market activities are presented with a view to pinpointing the key legal assessments necessary for determining whether such market activities fall under the prohibition against market manipulation or not. Information-based manipulation and market power-based manipulation are equally addressed, as actual forms of conduct, such as scalping, short selling, wash sales, matched orders, circular trades, marking the close, painting the tape, parking, warehousing, pumping and dumping, trashing and cashing, cornering, and squeezing are analysed. The purpose of this dissertation is to provide interpretative support for the le¬gal analysis of market manipulation. An interpretation which takes into account the methodical analysis presented in the thesis will enhance investor protection by guaranteeing the fair functioning of the securities markets, whilst simultaneously improving the protection of the rule of law.
  • Tolonen, Hannele (Suomalainen Lakimiesyhdistys, 2015)
    This dissertation, which belongs to the field of procedural law, focuses on the procedural standing of children in custody proceedings and care proceedings. In the Finnish legal system, these proceedings are allocated to separate court systems. This study investigates the effects of this dual court system in situations where child welfare measures and the determination of custody, residence or contact overlap. The dissertation has two main goals: to systemize and compare the legal framework on children s standing in these court proceedings and to evaluate the procedural rights and the right to protection in each proceeding. The research is mainly based on legislative material, case law from the European Court of Human Rights and the national courts, and legal scholarship. In order to examine the effects of overlap of the proceedings at the level of individual cases and to illuminate children s participation in detail, court documents from 34 custody proceedings and 32 care proceedings were qualitatively studied. One of the main results of the study is that the overlap in the proceedings may cause several complications at the level of individual proceedings. In the cases that were studied, many children were affected by both the child welfare system and custody proceedings. In an acute situation, where concerns are raised for the safety of the child, but where the private and public parties disagree on the course of action, the dual process system adds to the complexity. The dual role of social agencies seemed problematic in the overlapping cases, where strong claims of partiality were voiced by the parties in the custody proceedings. In the studied care proceedings, the children who were assisted by a legal counsel participated most effectively and directly. To ensure that children are able to participate effectively in legal decision making, assistance should be provided for them in care proceedings. Especially for older children and in cases where the measures are motivated by the child s conduct, a lawyer should be appointed for the child. In the studied custody proceedings, children rarely participated directly in the proceedings. To enable individual assessment of the means of participation in light of the circumstances in each case, a more flexible approach should be adopted in determining children s procedural standing in custody proceedings. The need for impartial assistance should be considered, for example, in complicated custody cases or when a child is claimed to be at risk.
  • Alén-Savikko, Anette (Anette Alén-Savikko, 2014)
    This doctoral dissertation focuses on audiovisual sport coverage in the new media landscape and provides a critical, EU level analysis. Multiple layers of exclusive aspirations exist alongside a striving for maximum exposure and public appeal: sport broadcasting rights in particular have been questioned as their costs have risen and sport content has been moved behind conditional access. These tendencies have then provoked fundamental rights discussions on access by the public to information, pluralism of the media, and freedom of expression. Business is an inseparable part of the modern sport and media gestalt. However, other dimensions to European audiovisual sport coverage exist that do not operate in terms of finance and the market economy alone. In the EU, audiovisual media are regarded as economic services, but they are also acknowledged important role in societies, democracy, and culture. Also European sport has strong socio-cultural dimensions alongside its economic aspects. As regards the new media landscape, media convergence is allegedly influencing sports related media rights and commercial exploitation of sporting events. On the other hand, the Internet and social media are utilized by ordinary citizens, consumers, and supporters. Various demands and regulatory requirements arguably co-exist on many levels. This research aims at providing in-depth analysis of the role of law and alleged changes in the new media landscape, especially concerning various demands and regulatory requirements in the field of audiovisual sport coverage. The focus is on media law and copyright law whereas sport is treated as a particular kind of content with many legally interesting dimensions. Various proprietary rights and exclusive tendencies are mapped out in light of legislation, case law, and legal literature. In addition, fundamental rights, free and fair competition, copyright, and the public interest are analyzed as "law in action." Legal issues related to the Internet and social media are discussed as well. Legal texts are analyzed in the research and research interests are primarily theoretical. A law-and-community approach, elaborated on the basis of Roger Cotterrell's (2006) typology, is utilized in the analysis of legal texts while media and communications studies in particular are utilized in the analysis of (new) media. In particular, the ideas of Jay Bolter and Richard Grusin on 'remediation' are elaborated. New media present a continuation rather than a complete transcendence: new media achieve their 'newness' and cultural significance by refashioning earlier media and the process is mutual (e.g., the Internet/TV). The interrelations between various legal regimes prove highly complex, and EU law in the context of audiovisual sport coverage is often a mixture of Union-level and national-level instruments; there is no overall concept. Moreover, the Internet and social media provide additional dimensions. To conclude with statements on the dominance of economic and instrumental considerations is not surprising. Moreover, audiovisual media and the sport industry also appear to be challenged time and again by technological development and the activities of new entrants or members of the public. As regards the role of law, the research argues that some demands and regulatory requirements have changed in the new media landscape and that the law has difficulty in meeting those demands. With the traditional media mode, inclusion is less in degree and allowed mainly on industry terms whereas the new media mode allows for 'convergence' including in the meaning of media-related roles and practices. Alongside cross-border issues, especially difficult for law is this relativization of binaries in the new media landscape.
  • Sankari, Suvi (2011)
    This study in EU law analyses the reasoning of the Court of Justice (the Court of Justice of the European Union) in a set of its preliminary rulings. Preliminary rulings are answers to national courts questions on the interpretation (and validity) of EU law called preliminary references. These questions concern specific legal issues that have arisen in legal disputes before the national courts. The Court of Justice alone has the ultimate authority to interpret EU law. The preliminary rulings bind the national courts in the cases giving rise to the preliminary reference, and the interpretations of EU law offered in the preliminary rulings are considered generally binding on all instances applying EU law. EU law is often described as a dynamic legal order and the Court of Justice as at the vanguard of developing it. It is generally assumed that the Court of Justice is striving to realise the EU s meta-level purpose (telos): integration. Against this backdrop one can understand the criticism the Court of Justice is often faced with in certain fields of EU law that can be described as developing. This criticism concerns the Court s (negatively) activist way of not just stating the law but developing or even making law. It is difficult to analyse or prove wrong this accusation as it is not in methodological terms clearly established what constitutes judicial activism, or more exactly where the threshold of negative activism lies. Moreover, one popular approach to assessing the role of the Court of Justice described as integration through law has become fairly political, neglecting to take into consideration the special nature of law as both facilitating and constraining action, not merely a medium for furthering integration. This study offers a legal reasoning approach of a more legalist nature, in order to balance the existing mix of approaches to explaining what the Court of Justice does and how. Reliance on legal reasoning is found to offer a working framework for analysis, whereas the tools for an analysis based on activism are found lacking. The legal reasoning approach enables one to assess whether or not the Court of Justice is pertaining to its own established criteria of interpretation of EU law, and if it is not, one should look more in detail at how the interpretation fits with earlier case-law and doctrines of EU law. This study examines the reasoning of the Court of Justice in a set of objectively chosen cases. The emphasis of the study is on analysing how the Court of Justice applies the established criteria of interpretation it has assumed for itself. Moreover, the judgments are assessed not only in terms of reasoning but also for meaningful silences they contain. The analysis is furthermore contextualised by taking into consideration how the cases were commented by legal scholars, their substantive EU law context, and also their larger politico-historical context. In this study, the analysis largely shows that the Court of Justice is interpreting EU law in accordance with its previous practice. Its reasoning retains connection with the linguistic or semiotic criteria of interpretation, while emphasis lies on systemic reasoning. Moreover, although there are a few judgments where the Court of Justice offers clearly dynamic reasoning or what can be considered as substantive reasoning stemming from, for example, common sense or reasonableness, such reasons are most often given in addition to systemic ones. In this sense and even when considered in its broader context, the case-law analysed in this study does not portray a specifically activist image of the Court of Justice. The legal reasoning approach is a valid alternative for explaining how and why the Court of Justice interprets EU law as it does.
  • Kettunen, Merita (2015)
    European criminal law consists of EU criminal law and influences stemming from the ECHR regime. The legitimacy of this European criminal law has not really been theoretically examined by criminal law researchers. Many of the previous studies on European criminal law start from the dynamic rationale of general EU law rather than from the thinking which reflects the discipline of criminal law. This study aims to fill this space. The study provides a criminal law-oriented normative view on how the use of European criminal law, and in particular the use of EU criminal law, could be legitimized from the perspective of criminal law doctrine. In other words, the study aims to show how, under which criteria, the use of criminal law as it stands, and the enactment of criminal legislation in particular, can be seen as legitimate. Thus, the aim of this study is not to argue for the legitimacy of criminal law in general. This research suggests that European criminal legislation ought to respect and follow certain European criminalization principles. The research adopts a constitutional approach since the limits for the use of European criminal law, the European criminalization principles, are derived from European constitutional norms. Constitutional elements are increasingly important also to criminal law, especially in its European transnational context. The main research question is how the use of European criminal law can be justified. The research starts by illustrating the differences of traditional and European criminal law. It then reflects on differences between general EU law and EU criminal law to illustrate the special character of European criminal law. The research claims that even though the European states have lessened their autonomy by engaging in cooperation in the field of criminal law, this cooperation actually increases their sovereignty because it enables the Member States to react better to cross-border crime which affects their interests. The use of European criminal law needs to respect the normative paradigm which it was designed to follow. In the EU context, this normative paradigm is expressed in the safeguard mechanisms included in the substantive criminal competence provision enshrined in the Treaty on the Functioning of the European Union (Article 83 TFEU), and in the European principles of criminalization that can be derived from this Article. The European Convention on Human Rights regime also provides a value basis for criminal law enacted at both EU and national levels. This research focuses on the use of substantive criminal law as it stands at the level of criminalization (enactment of criminal legislation). It is also possible to draw some general conclusions on the acceptability of European criminal law. The legal basis for the legislative act and its ratio legis affect the teleological interpretation of the Union s substantive criminal legislation. For this reason the choice of legal basis is not merely a technical legal issue. The question of legal basis is in fact a normative issue and an issue of criminal policy. The choice of legal basis determines the type of instruments that can be used to enact EU criminal legislation, namely whether the legislation is given in a form of a regulation or a directive. This determines how EU criminal law affects national law and its application. The legal basis affects how much flexibility there is for the Member States in the implementation of that instrument into the national criminal justice system. The research shows that the European criminalization principles ought to guide the choice of legal basis when legislative proposals include criminal law content. Recent changes in how the Court of Justice of the European Union interprets the Treaties support this argument. The Court has changed its doctrine to allow the travaux préparatoires to the EU Treaties as evidence. In these cases, the travaux are used in order to establish the ratio legis of the Treaty provisions. The Court refers to the travaux only when textual interpretation is not sufficient and when the travaux can add value to the interpretation by establishing the ratio legis. The Court has only made static references to the travaux, meaning that the Court has relied on them only when the reference does not entail constitution-building through dynamic Treaty interpretation. Criminal law measures are highly intrusive for those individuals on whom they are imposed. In this individual rights-sensitive sense criminal law is highly political field of law, which needs to be enacted in a democratic process. Since criminal law is also an highly sovereignty-sensitive area of law, criminal legislative mechanisms at the transnational level should be fundamental rights sensitive and respect the core contents of national criminal justice systems and thus also state sovereignty. The principle of legality demands that criminal legislation is interpreted strictly. The principle of ultima ratio requires that criminal legislation is used sparsely. From this criminal law perspective, the travaux préparatoires of the Treaties ought not to be utilised to support dynamic interpretations of the Union s substantive criminal law competence if this would increase the scope of the Union s substantive criminal law competence or change its nature. The travaux préparatoires of the Union s substantive criminal law competence in addition to the Court s new interpretation method support this kind of restrictive interpretation.
  • Castrén, Lalli (Suomalainen lakimiesyhdistys, 2012)
    This study examines the unbreakable limit of liability of an air freight carrier, an important departure from general contract law principles unique to air law. An unbreakable limit of liability is a monetary limitation of liability originating in an international convention, which cannot be broken even when the damage has been caused intentionally or recklessly and with knowledge that damage would probably result. The breakability of limitations of liability can be traced back to Roman law, and can be described as a significant principle common to the whole of Europe. The unbreakable limit is examined first in the context of general contract law, taking into account the criticism leveled at the intent/gross negligence sabre normally accepted for piercing limitations of liability. Secondly, the development of air transport law conventions, namely the Warsaw and Montreal conventions, is examined to discover why such a radical decision was reached precisely in this system. Since the conventions, in nearly unique fashion, cover both the transport of passengers and cargo, the reasons why it only entered into force internationally for cargo, and not also for damage caused to passengers as originally envisioned by its drafters, should be examined. The discussion and legal and practical argumentation leading to the adoption of the convention are covered in as much detail as possible. The reach of the unbreakable limit also deserves special attention. While, in theory, limited simply to transportation by air, the scope of the Montreal convention may possibly extend its reach into other forms of transport, nominally governed by other conventions and national legislation with differing limits and liability systems. Some of this supplementary or conflicting legislation is of European origin, which is why the role of the European Union vis-à-vis air and transport law is also examined. Past EU legislation and jurisprudence represent significant threats or opportunities, depending on one s viewpoint towards the unbreakability of the limit. Fundamentally, the unbreakable limit of liability is the result of a convoluted international political process, characterized by an almost complete focus on the carriage of passengers, with the cargo rules generally only following on as an afterthought. Specifically, it is not unreasonable to describe the limit as a convention-based rule for the division of the parties duty to insure the cargo, with the limit representing the maximum insurance coverage required by the air carrier, thus leaving it to the consignor to either procure additional insurance or contract a higher limit of liability from the carrier, if needed.
  • Korkka, Heli (Suomalainen Lakimiesyhdistys, 2015)
    The proceeds of crime shall be ordered forfeit to the State (Penal Code Chapter 10 Section 2 subsection 1). Crime shall not pay. Therefore, the offender or another person or entity that benefited from the offence must be ordered to forfeit the illegal proceeds. This doctoral thesis establishes a theoretically justified model on how the amount of the illegal proceeds should be quantified (the Theoretical Model). The doctoral thesis also demonstrates how the Theoretical Model functions in practice. The thesis analyses forfeiture in the context of corporate crime. A corporate offence is defined as an offence committed within legitimate business operations or in a business environment, for example, in the securities market. Forfeiture plays an important role as a consequence of a corporate offence, as the offence type typically generates considerable economic benefit. An activity qualifying as a corporate offence often produces both legal and illegal benefit. The Theoretical Model adopted in the doctoral thesis separates legal and illegal benefit and, thus, enables limiting the forfeiture to the illegal benefit only. The thesis is divided into three parts. The first part (Presentation of the Research Problem) sets out the regulatory basis of the Theoretical Model. Chapter 1 considers relevant regulation and the related main rules of interpretation. Chapter 2 analyses the nature of forfeiture as sanction by comparing forfeiture and punishment. The comparison is useful as, under the Finnish law, forfeiture cannot be used as a punishment. Chapter 3 establishes an interpretation method applied in the thesis. The provision on forfeiture entails an interpretative tension. On the other hand, forfeiture must not be used as a punishment (forfeiture must be limited to the benefit generated by an offence and not by other factors related to an offence), but, on the other hand, the crime cannot pay (forfeiture must cover all benefit an offence has generated, including indirect benefit). This tension between restrictive and expansive interpretation is managed in the thesis by forming two principles of interpretation: the prohibition of enrichment and the prohibition of punishment. The balance of the principles is relevant throughout the thesis, as it helps to calibrate the set of differing arguments applicable in a concrete situation. The second part of the thesis is devoted to the construction of the Theoretical Model. The model consists of four criteria: the causality requirement between an offense and benefit (Chapter 5), deductibility of expenses resulting from an offence (Chapter 6), estimation of the amount of the illegal proceeds (Chapter 7) and adjustment of forfeiture (Chapter 8). Amongst the criterion, the causality requirement is the most essential, as the causation criteria defines the subject of the forfeiture, i.e. the property a priori considered illegal proceeds to be ordered forfeit. The doctoral thesis adopts a two-phase causality model. At the first phase, the factual causality analyses empirically observable events. The aim is to establish what has happened and which factor in the surrounding world has had such a strong impact for the resulting event (here, illegal proceeds) that the factor can be considered a cause to the consequence. The latter phase analyses to what extent the factual causal connection established at the first phase is judicially relevant (the judicial relevance of the factual causality). At the second phase, the factual causal connection between the offence and the benefit is assessed against the objectives of the provision on forfeiture in order to establish whether the factual causal connection is relevant and, thus, whether the benefit qualifies as illegal proceeds under the Penal Code and, therefore, can be ordered forfeit. The third part of the thesis contextualises the Theoretical Model to the connection of selected corporate offences, i.e. abuse of insider information (Chapter 10) and environmental offences (Chapter 11). The aforementioned offences are selected due to their distinct nature as corporate offences. Abuse of insider information is committed in the business environment, i.e. in the securities market, whereas the environmental offences are most often committed within legal business operations. The contextualisation demonstrates the functionality of the Theoretical Model in practice. The different operational environment of the offences also entails diverging mechanisms of profit generation, which enables an analysis on how the theoretical model works in context of different types of offences. Through the Theoretical Model and its contextualisation, the doctoral thesis establishes that the forfeiture of proceeds of crime can and should be applied in accordance with certain general principles that are neutral as to the type of offence in question however, taking into account the diverging mechanisms of profit generation in different types of offences. The thesis guides the expedient and efficient application of the forfeiture of criminal proceeds, as well as furthers the consistency of legal practice in this respect.
  • Sund-Norrgård, Petra (IPR University Center, 2011)
    Loyalty in Licensing Agreements The purpose of the dissertation is to analyse the impact of the principle of loyalty on licensing agreements from the viewpoint of Finnish law using the traditional legal method (Rechtsdogmatik) combined with empirical data in the form of licensing agreements. The need for good licensing agreements is crucial. One should avoid mechanical and stereotyped agreements in favour of more conscious and goal-oriented ones. When the parties' will and goals have been made clear, the drafting technique should be chosen accordingly. The importance of the principle of loyalty in the interpretation of licensing agreements varies according to their degree of relationality. This is a concept originating in the relational contract theory, more precisely Ian Macneil's spectrum of contracts, where contracts can be placed on an axis according to their degree of relationality. In the dissertation different factors are used to conclude whether the licensing agreement at hand is to be placed on the axis closer to the transactional pole or closer to the relational pole. A conclusion of the dissertation is that few licensing agreements can be placed so close to the transactional pole, that the principle of loyalty lacks importance altogether. The impact of the principle of loyalty the main focus of which is on fostering the contracting parties to behave in accordance with best practices, not for example on altering contract terms is analysed in different situations where the parties' interests typically collide. These situations are discussed from the point of view of three patent and knowhow licensing agreements that differ as to their degree of relationality. A balance needs to be struck between freedom of contract and relational needs. Especially when interpreting more modern licensing agreements, one should not focus on the written document alone, as is often recommended in the literature on Nordic intellectual property law. Neither is the principle of caveat emptor a proper starting point. Moreover, where the parties are of equal bargaining power, one should not assume that the grants in licensing agreements are to be interpreted narrowly. Focus in the interpretation should instead be on the entirety of the circumstances.
  • Huomo, Laura (Suomalainen lakimiesyhdistys, 2013)
    PROJECT FINANCING OF NATURAL GAS PIPELINES A STUDY ON NATURAL GAS PIPELINE PROJECT FINANCING UNDER FINANCIAL LAW AND LAW OF SECURITY INTERESTS. 1 Object and methods of the study Currently, Russia is the only supplier of natural gas to Finland. This study investigates how can the natural gas markets in Finland be opened by constructing a natural gas pipeline from Norway through Sweden to Finland in a manner that would be beneficial under financing laws and the law of security interests. Answers have been sought applying traditional analytical doctrine, utilizing as far as possible the questions enabled by the doctrine. In places where the answers have not been found applying traditional analytical doctrine, Juha Karhu s contemporary approach to the law of security interests has been applied. This study discusses various issues under financial law and law related to security interests related to property located in Finland, Sweden and Norway. The main purpose of this study is to examine whether a project company, as the borrower under a project loan, or the shareholders of a project company, could provide sufficient collateral for loan for a natural gas pipeline project. The legal literature used and discussed in this study includes a large variety of Nordic monographs and general property law books. In addition, Nordic case law concerning certain legal questions about which no literature is available has been studied in detail. 2 Structure of the study The study is divided into sections based on the type of collateral for the project loan. In addition, the study includes a short financing section in which the elements of a natural gas pipeline feasibility study are described, studied and applied to a hypothetical natural gas pipeline project. The discussion of the collateral for the project loan is divided into sections: (i) the property law-related issues concerning the construction of the pipeline and the possibility of pledging real estate owned, leased or expropriated by the project company as collateral for the project loan; (ii) the nature of the intercreditor agreements entered into among the members of the banking syndicate under Finnish, Swedish and Norwegian law; (iii) how the so-called earnings principle would affect the structure of the construction agreement for the natural gas pipeline and the effectiveness of the pledge of natural gas transportation fee receivables in the Nordic countries; (iv) how the pledgee could use the control factor related to a share pledge when the shareholders of the project company pledge the project company s shares as collateral for the project loan. 2.1 Real property required to construct the natural gas pipeline Due to its length, the natural gas pipeline would be built on real property owned by other parties than the project company. The project company would receive the right to use this property through an expropriation procedure. One of the most valuable assets of the project company has is the turbines that are located at the compressor stations. In order to ensure that the natural gas flowing through the pipeline remains pressurized, it must periodically be compressed along the pipeline at the compressor stations. This section examines the land codes of Finland, Sweden and Norway and discusses the possibilities for the project company to delineate which machine or facility is, or is not, part of a real estate through registration. This registration has proven useful in determining the scope of the real estate mortgage vis-à-vis the scope of a business mortgage established to the project company s assets. The registration should be used to designate that the turbines, for example, are part of the project company s real estate, and therefore, pledged under the real estate mortgage. If this registration is not carried out, there is a risk that the turbines will be considered to be pledged as a part of the business mortgage established to the project company s assets. In Finland, a business mortgage lender may only recover 50 percent of the enforcement proceeds and the remainder is divided among all creditors. 2.2 Intercreditor agreements t is customary for the members of the banking syndicate that finance a project loan to enter into an intercreditor agreement. This agreement regulates, among other things, the relationship between the senior and junior creditors regarding the terms of loan repayment and the payment order regarding the payment received from the enforcement of the project collateral. In Finland, the Act on Creditors Payment Order (1578/1992, as amended) regulates the payment order in a debtor s bankruptcy or foreclosure. Similar acts are in force in Sweden and Norway. However, it is possible for the parties to agree on an alternative payment order and these agreements are binding inter partes. In Finland, in order for the obligations of an intercreditor agreement to bind third parties, the agreement must be construed as a pledge or transfer of receivables with the intention of securing payment to the senior creditor. It may also be construed as a new financing form to which the Finnish Promissory Notes Act (487/1987, as amended) would be applied by analogy. 2.3 The effects of the so-called earnings principle on the collateral securing the repayment of the project loan and on the construction agreement Due to the scale and complexity of natural gas pipeline projects, the construction of a natural gas pipelines usually takes years to complete. The so-called earnings principle affects the structure of the construction agreement. The question discussed in this section is whether it is advisable for the project company to allow the constructor to build the pipeline on its own account or whether the project company would benefit from an agreement under which the pipeline would be constructed in parts and the ownership of individual segments of the pipeline would be transferred to the project company upon their completion. If the constructor files for bankruptcy, this above-mentioned framework could serve as a basis for concluding which parts of the unfinished pipeline would be part of the project company s or the constructor s bankruptcy estate and which part will be covered by a business mortgage established to the project company s or the construction company s assets. In addition, the earnings principle affects the effectiveness of the pledge of natural gas transportation fee receivables in the Nordic countries. If the pledged receivable is not divisible, and the pledgor was unable to earn the receivable before the pledgor s bankruptcy, the pledgor s bankruptcy estate has the right to terminate the underlying pledge agreement, rendering the pledge null and void. If the bankruptcy estate continues the pledgor s business, it is entitled to the pledged assets because no part of the pledge was earned by the pledgor prior to its bankruptcy. If (a) the pledged agreement is divisible, (b) the estate continues the pledgor s business and (c) the estate is unable to terminate the portions of the pledge already earned, the earnings principle divides the pledge into two parts: the pledgee will receive the part of the pledge earned prior to the bankruptcy and the bankruptcy estate is entitled to the part earned after bankruptcy. This study raises arguments against the contemporary view accepted in legal literature in relation to the pledging of future receivables. The contemporary view is to consider that the earnings principle is taken into account when the pledge is established. The view presented in this study is that the earnings principle does not come into effect prior to the execution phase of the pledge agreement. 2.4 Pledging of the project company s shares The shareholders of a project company usually pledge the project company s shares as collateral for the project loan. The study analyses in detail the problems related to the control function and the collateral function of a share pledge. The control function related to a share pledge affects the possession of the shares from the establishment of the share pledge to the enforcement of the pledge. The thorough examination of the parties risk positions serves as an interesting starting point. The section discusses how the composition of a project company s board of directors may affect the decisions the project company makes and the claw back of the company s pledge/mortgage agreements to the project company s bankruptcy estate. There are jurisdictions in which a project company s sponsors are unable to pledge the project company s shares to the banking syndicate as collateral for the project loan. In such jurisdictions, a floating charge as found in English law may prove a useful tool due to the fact that it covers all of a company s assets (including real property). In such cases, the floating charge would de facto have the same characteristics as a share pledge in terms of controlling the project.
  • Nordberg, Eero (Suomalainen Lakimiesyhdistys, 2009)
    This dissertation on the environmental liability of agriculture first provides information about the circumstances and specific nature of the agriculture as an occupation and as elementary production, as well as its connection to certain basic human rights, and generally looks at rural law and environmental law and their intertwined relationship in current agricultural policy in addition to the relationship between agri-environmental liabilities and property rights. The study then concentrates on the legislative environmental directing of agricultural activities especially within cultivation and the various relevant principles represented in the agri-environmental sector of law. The last part is comprised of the main results of the study with some de lege ferenda proposals for addressing obvious shortcomings in the efficiency of current agri-environmental legislation. The dissertation adopts a broad concept of agricultural environmental liability that includes both compulsory and voluntary based legal obligations to prevent and minimize pollution, and to compensate for environmental damage or restore contaminated or polluted environments. Elements of the environment subjected to pollution include surface and ground water and soil, as well as air and even climate. Agricultural activities causing pollution are mainly fertilizing, manure spreading and storage, cattle pasturing and the use of pesticides. For watercourses it is mostly a diffuse type of pollution, appearing as eutrophication, and for ground water and soil it is usually point source pollution and contamination. Environmental protection has since 1980s and 1990s significantly modified the Common Agricultural Popolicy (CAP) of the EU and its legislation. The CAP was strongly shaped by the Uruguay Round with its WTO Agricultural Agreement, and is still under the influence of the prolonged Doha Round, which aims to renegotiate that agreement for the further liberalization of trade. The latest reform of the CAP created the Single Payment System (SPS) by Council Regulation (EC) 1782/2003, with the aim of decoupling the CAP supports from production. The SPS includes additional aid conditions the purpose of which are to ensure that fields are kept in good condition with regard to the environment and further cultivation. In addition, special agri-environmental supports – also of a voluntary nature, though based on legislation – have alongside LFA aid and special national support allowed to Finland after joining the EU in 1995, played a central role in the national adaptation to the CAP. The compulsory agri-environmental legislation, based on the targets and principles of article 174 of the EC Treaty, is mainly comprised of the measures of Directive 91/676/EEC that concerns the protection of waters against pollution caused by nitrates from agricultural sources. It is implemented nowadays in pursuance to the Environmental Protection Act (86/2000, EPA) by Government Decree 931/2000, which stipulates that the actions in it, including instructions for good agricultural practices, refer to the Nitrate Directive´s action programme. The programme is being put into effect throughout the country. Finland thus chose to free itself from the obligation to identify specific vulnerable zones in accordance with article 3(5) article of the directive. The provisions of the Nitrate Decree concern the volume and other conditions for storage of animal manure, and the use of manure and nitrogen fertilizers having seasonal, areal and quantitative restrictions. For instance, animal manure may be applied on a field as fertilizer equivalent to a maximum of 170 kg/ha/year of nitrogen. The use of maximum amounts of nitrogen on fields as fertilizer, contained in mineral fertilizer, animal manure and organic fertilizers, is allowed, for example, as follows: for grassland and pasture, silage and horticultural plants, 250 kg of nitrogen/ha/year (highest); for winter cereals, up to 200 kg of nitrogen/ha/year, of which normally 30 kg are used in the autumn and 170 kg in the spring; and for spring cereals, sugar beet, oilseed crops and other crops, up to 170 kg /ha/year. In addition, Annex 3 of the decree makes some special recommendations on procedures related to the use of animal manure. The Nitrate Directive is now connected to the water policy framework Directive 2000/60/EC (with its planning system and action programmes) which is implemented mainly by the Act on Arrangement of Water Management (1299/2004). This system does not hinder the developing and tightening of the rules of the nitrate legislation also separately, if needed. The role of private law measures is restricted in the agricultural sector mainly to the Act of Compensation for Environmental Damage (737/1994) and the Adjoining Properties Act (26/1920). Both of these are based on objective liability. The principles in the Environmental Protection Act (86/2000) are not understood quite in the same way as the environmental principles in article 174(2) of the treaty. This particularly concerns the principle of caution and care in section 4.1.2 of the act compared to the precautionary principle of the treaty with its heavier weight and larger area of application, as conventionally interpreted in the European Court of Justice. Environmental principles, in any case, work very much towards common goals. From a systematic point of view it would be reasonable in Finnish law to combine the principle of prevention together with that principle of caution and care into a larger main principle, a “principle of prevention and precaution”, for instance. The results from agri-environmental measures in Finland have been insufficient. Although the use of nitrogen fertilizing has generally decreased – the average balance of nitrogen in fields been reduced from 80 kg to 50 kg per hectare and the nitrogen flow potential for watercourses has decreased especially in eastern and middle Finland – the least and most insufficient decrease has occured in the coastal areas, where in many rivers and especially in the Archipelago Sea and Gulf of Finland no reductions in the nitrogen load has been found. The reason is due to national circumstances, the overly high maximum amounts of nitrogen fertilizing allowed in the Nitrate Decree, actually already in the Nitrate Directive, and the fact that Finland by choosing to establish and apply the action programme relating to article 5 of the directive throughout its national territory exempted itself from the obligation to identify specific vulnerable zones. Additionally, the Nitrate Directive and Decree do not regulate or directly affect the use of phosphorous fertilizers. Therefore, reaching more concrete results in the protection of watercourses against eutrophication caused by agriculture is left to be managed by the agri-environmental aid scheme, which covers over 90 per cent of all active farms in Finland but has not in this respect been effective enough. Neither the polluter pay- principle and the precautionary principle nor the principle of prevention have sufficiently materialized for Finnish farming in terms of the protection of surface waters. Instead of the polluter pays principle prevails, through the scheme of agri-environmental aid the so-called provider gets principle. On the other hand, the ground water and soil situation is good, thanks to the ground water pollution and soil contamination prohibitions in section 7 and 8 of the EPA, as well as the prohibitions, warnings and measures prescribed for the use of plant protection and bioside products in accordance with the harmonized legislation in these areas. Still, a lack of harmony is noticeable between environmental aid payed on the basis of the “agreements for cultivation of ground water areas” and the groundwater pollution prohibition in the EPA. The recommendations forming part of the Nitrate Decrees regulations should be transformed into regulations. Limits for maximum nitrogen fertilization should be lowered in watercourse zones especially vulnerable to pollution, as well as to those parts of the country from which the heaviest loads still issue into the Archipelago Sea and Gulf of Finland. Conditions for all agri-environmental aid should include more onerous conditions for phosphorous fertilization. The aid should also be based more on agreements tailored and negotiated to fit the activities and special characteristics of each farm. There are also grounds for lowering the limits of livestock installations requiring environmental permits for their establishment or enlargement, and for placing on these permits – in accordance with the principle that damage should as a priority be rectified at the source, and to enhance agricultural structure – the condition of having in one´s possession, by ownership or long-term lease, sufficient field area for the application of manure near enough to the installation. One possible economical measure to alleviate the diffuse pollution into waters could be a payment system that would be based on the arable land area under active cultivation and each farm´s number of livestock and thus on the farm´s estimated yearly surplus balance of nitrogen and phosphorous fertilization. In general, it would be reasonable in terms of achieving a more genuine application of the polluter pays principle and also the principles of prevention and precaution to put more weight on using the compulsory legal measures and additional conditions in the CAP as well as national agri-aid instead of special agri-environmental aid. The trend of rising cereal prices, as well as possible increasing demand for other agricultural products, could help in the adoption of these measures. Agri-environmental aids should in the long run be mainly used temporarily and as an incentive during transitional periods for the implementation and adaptation of new and stricter legal environmental obligations.
  • Herler, Casper (Talentum Media Oy, 2008)
    Väitöskirja käsittelee maaperän ja pohjaveden pilaantumisen ympäristöoikeudellista ennallistamisvastuuta. Nykyinen ympäristöoikeudellinen lainsäädäntö sisältää erilliset pilaamiskiellot maaperän ja pohjaveden osalta. Mikäli näitä kieltoja on rikottu, voi ympäristöviranomainen kohdistaa pilaajaan tai nykyiseen alueen haltijaan vaatimuksia alueen pilaantuneisuuden selvittämiseksi ja kunnostamiseksi. Aikaisemmin kyseisen kaltaisia nimenomaisia pilaamiskieltoja ja vastuusäännöksiä ei ole sisältynyt lainsäädäntöön. Maaperän ja pohjaveden pilaantumisen ilmetessä tavanomaisesti viiveellä, on pilaava toiminta usein ehtinyt joko päättyä tai sitä on ehditty harjoittaa jo pidemmän aikaa ennen kuin kunnostustarve ajankohtaistuu. Kunnostuskustannusten ollessa määriltään yleensä huomattavat, on huomio kohdistunut siihen millä edellytyksin vastuulainsäädäntöä vanhemmissa pilaantumistapauksissa voidaan asettaa taannehtivasti, eli toisin sanoen pilaantumisen jälkeen. Tämä on yksi väitöskirjan keskeisistä tutkimuskysymyksistä. Väitöskirjassa on tutkittu historiallisesti sitä, mitä aikaisemmin tiedettiin maaperän ja pohjaveden pilaantumisesta sekä minkälaista varhaista lainsäädäntöä tätä pilaantumista koskien aikaisemmin on ollut olemassa. Lisäksi kirjassa arvioidaan millaista painoarvoa voidaan tälle aikaisemmalle tiedolle ja lainsäädännölle antaa, kun nykyisin arvioidaan pilaajan vastuuta pilaantumisesta. Yhtenä osana tätä tutkimustehtävää kirjassa analysoidaan taannehtivuuskiellon ulottuvuutta rikosoikeudessa, siviilioikeudessa, vero-oikeudessa ja ympäristöoikeudessa. Tältä osin väitöskirjassa todetaan, että taannehtivalle lainsäädännölle ei rikosoikeuden ulkopuolella ole ehdotonta kieltoa. Sen sijaan muilla oikeudenaloilla kyse on periaatteesta, jonka punninnassa tulee huomioida yhtäältä vastuullisen luottamuksensuoja aikaisempaan tilanteeseen ja toisaalta vastuuta puoltavat seikat. Tutkimuksessa selvitetään myös seikkaperäisesti maaperän, pohjaveden ja rakennusten pilaantumista koskevaa lainsäädäntöä ja oikeuskäytäntöä. Yksi johtopäätöksistä on, että vuonna 1993 kumotun jätehuoltolain merkitystä vastuuperusteena vanhoissa pilaantumistapauksissa on ylikorostettu. Väitöskirjan jälkimmäisessä osassa arvioidaan mahdollisuutta kohtuullistaa kohtuutonta kunnostusvastuuta. Suomalaisessa julkisoikeudessa ei ole yleistä periaatetta julkisoikeudellisten velvollisuuksien kohtuullistamisesta subjektiivisesti, eli yksilön näkökulmasta katsottuna kohtuuttomien olosuhteiden vallitessa. Väitöskirjassa väitetään, että niin nykyisen alueen haltijan kuin pilaajankin vastuuta voidaan kohtuullistaa tiettyjen edellytysten vallitessa. Kohtuullistamismahdollisuuden arvioinnille on väitöskirjassa esitetty viisi arviointikriteeriä. Kriteerien soveltaminen on olennaisesti sidoksissa tilanteen kokonaisharkintaan. Kohtuullistamisen luonne on näkökohta, joka ei ole saanut suurempaa huomiota maaperän pilaantumisen vastuukysymyksiä koskevassa keskustelussa. Kohtuullistaminen merkitsee myös julkisoikeudellisessa asiayhteydessä sitä, ettei vastuuta tarvitse määrittää – joko tai – vaan se voidaan kohtuullistaa tietyksi – kohtuulliseksi – osaksi alkuperäisestä.
  • Knuutinen, Reijo (Suomen Lakimiesyhdistys, 2009)
    In tax literature the phrase form and substance is often used in the context of tax avoidance. There the question often arises of whether the legal form of the transaction or the economic substance of the transaction is relevant in determining the tax treatment. In this book the relationship of form and substance is understood in a much broader way. The writer argues that there is a tension between form and substance throughout the entire system of income taxation. The main justification for this view is that taxable income is understood, defined and measured in a way that deviates from the economic concept of income. The subject is examined at three levels. Firstly, most or even all the issues of form and substance have some background at the law-making level. The economic concept of income is the natural starting point for tax statutes. However, exceptions to that concept are made in many ways and for many different reasons, all of which are reviewed in the study. Secondly, the subject is considered at the level of interpretation. Tax statutes are in written form, and language is not as exact as mathematical numbers. Interpretation is needed to give those words meaning. Thirdly, a special question of tax avoidance is considered. In Part I the subject is reviewed generally and theoretically, and the framework of the study is developed. The natural starting point in income taxation is the idea that taxable income reflects a person s economic income. Yet deviations from that principle are made for different reasons. First, people have different philosophical ideas about what is or should be classified as income. Furthermore, deviations and distinctions are usually made for policy or political reasons, either for tax policy or for other political purposes. For those reasons, the taxable income which I call statutory-formal income to emphasise its decision-based political nature does not always reflect the economic income. This is the basic tension between form and substance, and it has implications at all levels and stages of income taxation. Tax planning and tax avoidance are themselves based on the deviations between economic and taxable income. Traditionally, the questions and problems of tax law are described in dualistic terms: form and substance, legal or economic substance, prevalence of private law or tax law, legal or commercial concept, beneficial or legal owner, and so on. As a matter of fact, the relationships are not dualistic, but there is a tripartite or trialistic relationship among economics, private law and tax law. The object of income tax law is basically an economic phenomenon; taxation itself means transferring economic resources from the private sector to the public sector. However, in practise taxation is related to circumstances and transactions defined in private law. There is nothing new in this. On the contrary, this trialistic relationship has always been right before our eyes. Instead, the new point in my argument is that this trialistic set-up is connected with most or even all the issues of form and substance in tax law. This trialism can be seen at all levels of income taxation and in all the countries and tax system under research here. The classical tax policy problems, for instance, regarding hybrid and synthetic financial instruments, thin capitalization issues or dividend-stripping transactions can all be described in a trialistic way. In Part II a comparative approach is used. The subject is examined vis-à-vis tax systems in the United States, the United Kingdom, Germany, Sweden and Finland. Interpretive tradition and style vary among different states and tax systems. In some countries, such as the United States, the principle of substance over form prevails; in other countries, such as the United Kingdom, the tradition is more formal. In Germany, for instance, constitution and basic rights are relevant in tax law; in other countries these factors are not very relevant in practise. Tax avoidance is a problem everywhere. However, its prevention varies. In countries such as Germany, Sweden and Finland there are statutory general anti-avoidance rules; elsewhere, for example, in the United States, there are court-based anti-avoidance rules. In the United Kingdom, by contrast, the fight against tax avoidance is carried on with a huge amount of exact and specific legislation. Part III is devoted to the discussion of selected issues that can be classified as form-and- substance issues on the basis of tax law literature or as defined in the general portion of the study. In Chapter 7 hybrid financial instruments and thin capitalization are analysed. Chapter 8 deals with issues of equity, debt and derivative instruments. In Chapter 9 wash-sales transactions and dividend-stripping transactions are discussed. Taxable income strongly deviates from economic income. The results of this study suggest that the most important exceptions are made because of the realization requirement in defining and measuring income, different tax treatments of equity and debt and the inattention to inflation in the tax base. Yet it is not always very easy to fill these gaps in practise. While taxation is about balancing the objectives and requirements of equity, certainty and efficiency, from a broader perspective taxation is also about economics, law and politics. Equity in taxation should be measured in economic terms: according to horizontal equity, every dollar, pound or euro should be taxed equally, independent of the source, only once and in real terms. But the restrictions and requirements of efficiency must also be taken into account in tax policy decisions. The law and its formalities are needed to give certainty to that process. But legal forms have no absolute value; they have no such specific aim. Rather, the legal forms should be seen as a way to implement equity and efficiency in taxation.
  • Helwegen, Wim (2013)
    Experiences from ICT and biotechnology have shown that the current patent system has increasing difficulties with the numbers and complexity of patent applications. As a result, the patent system, which ultimate goal is to promote technological innovation and to reward the inventors, has been the subject of increasing criticism. Despite being in an early stage of development, nanotechnology is already the subject of a high amount of patents, and as noted by the European Parliament, the current nanotechnology patent landscape is not sufficiently transparent and general reforms of the patent system are needed. Reforming the patent system is a challenging and delicate task that requires a precise study of the various differing interests that need to be balanced. As part of the next generation of enabling technologies, the technological properties of nanotechnology as well as the properties of the nanotechnology industry are a likely and important factor in the debate on the reform of the patent system. Because nanotechnology is one of the most promising and most far reaching technologies of this age, the debate on reforming the patent system would not be complete without taking into regard the effects of the patent system on research and development in nanotechnology. The dissertation studies the patentability of nanotechnology subject matter, the effects of the external patentability requirements on nanotechnology research and development and explores the thresholds for patentability of nanotechnology in the light of the established practice and whether or not this requires exceptions to be made. Given the scarcity of existing studies, case law, and thus, theories, surrounding the patents in the nanotechnology sector, the methodological approach followed in this study will be mainly inductive. The context within which the materials will be discussed consists of developments that have occurred the ICT industry and the biotechnology industry. The study shows that although a technology-specific patent system has obvious advantages in theory, the difficulties in the practical implementation of such a system, as well as the direction of science and technology, indicate that a one-size fits all system is to be preferred. Nevertheless, it is advised to change several aspects of the current system in order to increase the value of patents and the efficiency of the entire system for the public as well as inventors. The study recommends, inter alia, measures to increase the efficiency at the patent office, a redefining of the research exemption and the introduction of a grace period in Europe.
  • Korkea-aho, Emilia (2011)
    The dissertation examines the role of the EU courts in new governance. New governance has raised unprecedented interest in the EU in recent years. This is manifested in a plethora of instruments and actors at various levels that challenge more traditional forms of command-and-control regulation. New governance and political experimentation more generally is thought to sap the ability of the EU judiciary to monitor and review these experiments. The exclusion of the courts is then seen to add to the legitimacy problem of new governance. The starting point of this dissertation is the observation that the marginalised role of the courts is based on theoretical and empirical assumptions which invite scrutiny. The theoretical framework of the dissertation is deliberative democracy and democratic experimentalism. The analysis of deliberative democracy is sustained by an attempt to apply theoretical concepts to three distinctive examples of governance in the EU. These are the EU Sustainable Development Strategy, the European Chemicals Agency, and the Common Implementation Strategy for the Water Framework Directive. The case studies show numerous disincentives and barriers to judicial review. Among these are questions of the role of courts in shaping governance frameworks, the reviewability of science-based measures, the standing of individuals before the courts, and the justiciability of soft law. The dissertation analyses the conditions of judicial review in each governance environment and proposes improvements. From a more theoretical standpoint it could be said that each case study presents a governance regime which builds on legislation that lays out major (guide)lines but leaves details to be filled out at a later stage. Specification of detailed standards takes place through collaborative networks comprising members from national administrations, NGOs, and the Commission. Viewed this way, deliberative problem-solving is needed to bring people together to clarify, elaborate, and revise largely abstract and general norms in order to resolve concrete and specific problems and to make law applicable and enforceable. The dissertation draws attention to the potential of peer review included there and its profound consequences for judicial accountability structures. It is argued that without this kind of ongoing and dynamic peer review of accountability in governance frameworks, judicial review of new governance is difficult and in some cases impossible. This claim has implications for how we understand the concept of soft law, the role of the courts, participation rights, and the legitimacy of governance measures more generally. The experimentalist architecture of judicial decision-making relies upon a wide variety of actors to provide conditions for legitimate and efficient review.
  • Marttunen, Matti (Oikeuspoliittinen tutkimuslaitos, 2008)
    Research questions and used data The aim of my thesis is simple but extensive. In addition to exact research aims I have analysed how the Finnish juvenile justice system differs from systems in which there is a juvenile court institution. A detailed comparison is made between Finland, England and Wales, and Germany. Research questions are as follows: Which typical questions arise when we are discussing juvenile crime? What are the special characteristics of juvenile criminal justice especially when compared with adult criminal justice? What are the main principles on which special arrangements concerning juvenile crime are based? How does offender s young age and his characteristics influence the types of punishments and other form of sanctions? What is the division of labour between criminal law and child welfare? What role does diversion play in each system and what does it concretely mean? What is the distribution of punishment types given to juveniles? The used data is extensive. It consists of legislation, official documents, and jurisprudential, criminological and comparative criminal policy literature. In empirical parts of the study statistics, enforcement documents, criminal records and court decisions (as well as empirical data from my previous research) are used. On comparative parts of the study I have been forced to settle for secondary sources. Findings At the beginning of the 21st century a heated parliament debate concerning the age of criminal responsibility took place in Finland. The claim was to lower it. The results of this study suggest (as has been claimed several times before by specialists) that there are practically no reasonable grounds to reform. Finnish juvenile criminal justice has little to offer to minor s dysfunction and social problems on which childrens´ crime are mainly due to also since the child welfare authorities deal with these cases. Changes to age categories would only be reasonable if the orientation of juvenile criminal justice would be changed in favour of child welfare aspect. This would mean that a part of the tasks nowadays handled by the child welfare authorities would be reassigned to the juvenile criminal justice system. However, criminological research and experiences in other countries do not support this view either. The vast majority of penalties imposed by courts for all age-groups consist of fines in Finland. The younger the offender the higher the share of fines (75 % in age-group 15 17, 60 % in 18 20 and 55 % for offenders over 20 years). This is a quite exceptional characteristic in international comparison. In Germany the corresponding percentage of fines for juveniles is 11 and in England and Wales 20. Among the use of different community sanctions (fines not included) are huge differences between compared countries. In Finland the share of community sanctions is 24 %, in Germany 78 % (leisure-time arrest and short-term arrest included) and in England and Wales 74 %. Respectively the share of imprisonment is in Finland 1 %, in Germany 11 % (prison and long-term detention) and 7 % in England and Wales. However, the number of juveniles getting some kind of criminal sanction (diversion included) is somewhat higher in Finland than in England and Wales or in Germany. In England and Wales the relative figure (per 100 000, relevant population) of sanctioned juveniles is 7087 (2004), in Germany 8495 (2004) and in Finland 9311 (2004). This analysis tried to figure out the number of children 10 17 years who are placed in child welfare institution against their own will and with a background of delinquent history in Finland. It was estimated that there are about 100 (10 14-years) and 150 (15 17-years) delinquents minor in child welfare institutions. At the same time there are only few (typically 2 7) juvenile prisoners. In England and Wales and in Germany number of juvenile prisoner (aged 15 17, per 100 000 relevant population) is much higher than in Finland. In England and Wales the relative figure (per 100 000 relevant population, including remand) of juvenile prisoner is 124 (2006), in Germany 64 (2005) and in Finland 4 (2006). In Finland, overall prison rate is about 70 prisoner per 100 000 inhabitants. Difference between juvenile prison rate and overall prison rate is huge. In England and Wales and Germany there are no great differences on this matter. However, these figures are misleading because of the differences between systems. There are much more (about 150) delinquent juveniles placed in child welfare institutions in Finland than there are juvenile prisoners. The child welfare institutions in Finland are very small and home-like in contrast to juvenile prisons in Finland but especially in England and Wales, or in Germany. When child welfare figures are added to juvenile prisoners figures, we find that there are about 77 juveniles (per 100 000, relevant population) placed outside their home because of their delinquent behaviour in Finland. The corresponding figures are about 150 in England and Wales, and 73 in Germany. The German figure would double if we took into account the juveniles placed in youth detention centres. The conclusion follows; taking into account child welfare side of Finnish system the differences are reasonable and comparable. In Finnish juvenile justice system the child welfare measures are far more commonly used way of control juveniles than utilising punishments. One could characterize Finnish juvenile justice system compared to England and Wales and Germany as follows: there are no juvenile courts, the use of monetary penalties is high, the significance of prior sanction in sentencing is quite low, community penalties are not very intensive, sanctions concerning violation of the conditions of community sentences are quite lenient and the parents are not held responsible for their child s crimes. Maybe the most important feature is to react on juvenile crimes more in the context of child welfare instead of criminal justice. The comparison of juvenile justice systems without taking into consideration both criminal justice and child welfare systems is misleading.
  • Vepsä, Iisa (Suomalainen Lakimiesyhdistys, 2009)
    Iisa Vepsä: The Seekers of Justice. A Study on the Establishment and the early Activity of the Appeal Court of Vaasa. Gustav III established a new appeal court in the city of Vaasa in 1775, during his visit to Finland. The first two research questions of the dissertation centre on the problem of the founding of the new appeal court: why was it established and did the reform turn out to be useful? The reasons given at the time can be found in the document that established the court, as well as the many speeches made during the inauguration ceremony in Stockholm in 1776. These have been used as the starting point in searching for the reasons for the court s establishment, which can be tied to goals typical of the Enlightenment. These goals included the ensuring of external and internal safety, the increase of the population, the improvement of industry and agriculture as well as services to improve public well-being. The court s establishment as well as the impressive new court building increased the enlightened reputation of the king, but after the lavish inauguration ceremonies the everyday life of the new appeal court started. This is what the third research question focuses on. How did an appeal court function in practice at the end of the eighteenth century? This question has been approached keeping in mind the stated interest in improving the "access to justice". This is why the focus of the dissertation is especially on the appeal function of the new court whilst its other tasks have not been researched as closely. The activities of the Vaasa appeal court have been studied with the help of archive material for this period. Three years have been chosen to get a look at the court in action after its establishment: 1780, 1790 and 1800. There is sufficient source material to provide us with a picture of the workings of the appeal court in the late eighteenth century. From the data it is possible to gain some idea as to the type of people who used the court. Justice was sought by people from all strata of society: from nobles to vagrants, from clergy to servants, from merchants to peasants. The peasants, who formed the largest part of the population, also dominated the list of appellants. The source material provides a good picture of what the appeal court did in practice. The largest category of incoming matters involved administrative issues. The declining number of the cases submitted indicates that this method of controlling the lower courts activities was probably on the decline. Also the number of prosecution cases (which nearly always involved cases of misconduct by lower court judges) had diminished somewhat by 1800. The role of the Vaasa appeal court as a court of first instance was minimal. Nearly all of the cases of first instance involved bankruptcy cases of the nobility and gentry. The number of appeal cases however more than doubled during this twenty-year period. The caseload was clearly increasing and this was especially true of civil cases. The activity of the court shows that there was also a need to revise cases: in about forty percent of the cases the appeal court approved the lower court s verdict. Approximately the same amount of verdicts were however either revised or overturned. The rest of the cases were partially revised, settled, dropped or lost on procedural grounds. As an appeal instance the court dealt predominantly with cases that can be divided into three main categories: (1) crime and policy issues, (2) the possession and ownership of land and (3) liability for debts and other commercial matters. The number of these cases shows that there was a need for a new appeal court and that these were the areas where the administration of justice needed to be strengthened. The other reforms made to improve commerce and agriculture could be effective only if the judiciary and law enforcement operated properly.
  • Lehtinen, Lasse (2014)
    The purpose of this research is to compare the rights and duties of a legal counsel in legal aid cases. The main principle concerning the rights and duties of the counsel is that there must be a balance between these rights and duties. The counsel has a right to charge a reasonable fee for legal work in the case, and has a duty to carry out this work with such care expected of a professional lawyer. The counsel's duty must be to act in a way that benefits the client and ensures his or her rights. This dissertation focuses on the question of how the rights of the counsel to reasonable remuneration for necessary actions, lost time and expenses are actually realised. A comparison is made of the ways in which the principles of reasonable fee compensation for necessary actions is realised in chargeable cases, when courts have determined what amount the losing party is ordered to pay to cover the winning party's legal costs. The results of this research show that the most important criterion in Finland for reasonableness of the fee is the present general attorney fee level. This has caused a countinuing rise of counsels' fees because lawyers are charging rates at the top attorney fee level. Therefore no fee competition exists between lawyers in Finland. Neither there are fixed tables or even recommendations which could guide the courts in determining limits for reasonable fees in cases of other than legal aid. The lack of competition and fixed tables means that nothing prevents lawyers from charging higher and higher fees when claiming client costs from the opposing party in cases where their clients are without legal aid. In legal aid cases the counsel has the right to charge 110 /hour plus Vat as a reasonable fee for necessary actions, lost time and expenses. Absolute reasonableness requires that the legal aid lawyer shall receive such fees that he can run his law office and have an income equal to the general lawyer salary level in Finland. This research shows that legal aid lawyers earn a much lover income compared to the fee level, what absolute reasonableness requires. In same type of court case, but instead involving legal aid, the fee that the legal aid counsel is able to charge, can be much lower that the above-mentioned compensation for lawyers in chargeable cases. Therefore legal aid lawyers may be paid less than what relative reasonableness requires. Legal aid lawyers have similar legal duties as lawyers in non-legal aid cases. This research shows that despite purpose of the law, a balance between the rights and duties of legal aid lawyers does not exist in practice. This is creating a contradiction between legal aid lawyers' rights and duties.
  • Malmgrén, Marianne (Edita Publishing Oy, 2008)
    1 Aim of the study and research methods The purpose of this study is to review the essential corporate income tax issues related to expanding the business of a company abroad from four basic points of view. These are: - State of residence as the basis for tax liability; - Permanent establishment ( PE ) and tax liability; - The tax liability of a CFC; and - The impact of tax liability and the change in tax liability on the taxation of a company. In the study, residence is reviewed from the point of view of European law, tax treaty provisions and domestic legislation. The European law review covers residence in the EC Treaty and the merger directive. Tax treaty provisions are reviewed based on the OECD Model Tax Convention ( MTC ). The review of the domestic legislation is fo-cused on Finland, but also covers Sweden, the United Kingdom, Germany, the Netherlands and the United States. The research methods used in the study are legal dogmatics, comparative legal research and tax policy. The tax planning point of view is also considered. 2 Major conclusions The EC Treaty can be referred to by companies or firms which are formed in accor-dance with the company legislation of a member state ( MS ). Tax residence does not limit the company s right to refer to the freedoms in the EC Treaty. The free move-ment of capital can also be referred to by non-EU residents. The companies qualifying for the application of the merger directive have to consider among other things tax residence according to the national tax legislation in a MS and the DTT ( double tax treaty ) residence. The companies covered by the merger direc-tive are much more limited than those covered by the EC Treaty. The EC treaty is primary law and the merger directive, like other directives, is second-ary law from the EC law point of view. In a conflict between the EC Treaty and the merger directive, the EC Treaty shall prevail. A company s domestic tax residence can be classified according to formal criteria, ef-fective activity, combination model and the residence state of the company owners or members of the board. In Finland, an entity is considered to be a tax resident, i.e., a domestic entity, when it is incorporated under domestic law or registered in Finland. A non-resident entity, i.e., a foreign entity, is an entity not considered to be domestic. The concepts of domestic and foreign entity are not defined in the Finnish Income Tax Act. The Income Tax Act should be amended accordingly to clarify and confirm the existing situation. It can be argued that it is difficult in practice to carry on business or trade in the man-ner stated in the Finnish Income Tax Act Section 10 so that the income from the busi-ness or trade was considered to be derived from a source in Finland, meaning it could be taxed in Finland in the hands of a non-resident. A PE is usually required in order for the non-resident to be taxed for business or trade income received from Finland. Because of the unclear legislation, the Income Tax Act should be amended by stating that a non-resident is liable for business income derived from Finland only where it has a PE in Finland. It is important to note that tax liability and taxable income is determined in the nation-al legislation. The DTT provisions may limit the right of a treaty state to tax income referred to in the DTT. The EC legislation rule of reason concept and the principle of proportion means that the non-discrimination provisions in a DTT may sometimes be broader than the corresponding provisions in the EC Treaty as there are no corres-ponding justifications in the DTTs which would limit the scope of the non-discrimination provisions.