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Finding the Law: the Micro-States and
Small Jurisdictions of Europe:

Andorra, Cyprus, Northern Cyprus, Iceland, Liechtenstein, Luxembourg, Malta, Monaco, Montenegro, San Marino, Vatican State; UK European dependencies: Channel Islands, Gibraltar, Isle of Man; Faroe Islands and Greenland

 

By Andrew Grossman

 

Published February 2005

 

Andrew Grossman is a retired U.S. Foreign Service Officer who served in Seoul, Abidjan, London, Tehran, Algiers and Geneva. He holds the degrees of B.A. in Economics (Clark), LL.B. (Columbia), M.A. in L.I.S. (University College London) and of Licencié en droit européen et international, Maître & Docteur en droit (Louvain) and is a member of the New York and District of Columbia Bars. He lives in London, where he writes on private international law issues, especially in the fields of nationality, bankruptcy and tax. Among his publications are "Conflict of Laws in the Discharge of Debts in Bankruptcy", 5 Int'l Insolvency Rev. 1 (1996), "Nationality and the Unrecognised State" <http://www3.oup.co.uk/iclqaj/hdb/Volume_50/Issue_04/500849.sgm.abs.html> (subscription required for download of full article), 50 Int'l & Comp. L.Q. 849 (2001), "Gender and National Inclusion" 2001-1 Law, Social Justice and Global Development <http://elj.warwick.ac.uk/global/issue/2001-1/grossman.html> and "'Islamic land': Group Rights, National Identity and Law", forthcoming, 3 UCLA J. Islamic & Near E.L. (2004). His current work in process is entitled "Conflicts in the Cross-border Enforcement of Tax Claims".

 

Update to an article previously published on LLRX.com on October 1, 2001 <http://www.llrx.com/features/microstates.htm>

 

Table of Contents

 

Introduction

Background

Finding print sources of primary law

Sources of law on particular subjects

Conflict of laws rules

General Sources, Common to More than One of the Jurisdictions under Study

European integration

Taxation and finance

Shipping

Policy issues

Pathfinders, bibliographic references and general sources of law online

Other sources of laws of the jurisdictions under review, by type

Orthography and digitization - non-standard characters

The micro-states and small jurisdictions of Europe:

 

Andorra; Cyprus; Turkish Republic of Northern Cyprus; Faroe Islands (Føroyar, Færøerne);

Greenland (Grønland); Iceland; Liechtenstein; Luxembourg; Malta; Monaco; Montenegro (Republika Crna Gora); San Marino; Vatican State (Holy See); United Kingdom European Territories; Gibraltar; Guernsey, Alderney, Sark; Jersey; Isle of Man

 

General sources of information on foreign, international and comparative law

A Final Note

 

 

Introduction

This article aims to provide an introduction to finding the sources of primary and secondary law for the "small jurisdictions" of Europe: the distinct European political entities having a population under one million persons. We have omitted three Eastern European sub-jurisdictions (Republika Srpska, Kosovo and Transnistria) that appeared in an addendum to the original survey, but which exceed our population threshold. We have not considered the special status of non-sovereign enclaves with particular special tax concessions trans-border legal situations, including Campione d'Italia, Buesingen, Llívia, and Baarle. Also omitted are Ceuta, Melilla (enclaves sometimes called migration "gateways to Europe") and other autonomous nearby but non-European territories of European states. On the other hand, we have added the Faroe Islands and Greenland, which have autonomous government and legal systems and are outside the European Union, plus Iceland, which did not appear in the original article. Suggested readings have been added to the listings for each jurisdiction based on their value to research in comparative law, and many citations and links to cited cases and works have been added. More than the original article it replaces, this version concentrates on the law and practice in those sectors that distinguish particular micro-states as legal and economic entities: bank secrecy, flexibility in trust management, tax sparing, asset protection, shipping, and political and juridical stability.

 

No attempt has been made to make the country sections entirely parallel. The first priority has been to identify online and print sources of primary law. Beyond that, secondary sources and commentary are provided when they are known to the author and when it is believed a bibliography would be difficult to develop by simple query on one of the OPACs listed below. Nordic, NATO and similar multilateral documents and links are generally listed only once, on the assumption that a reader interested in, say, the Faroe Islands will read through the Greenland and Iceland sections as well. All links were visited during the last week of December 2003. Some links, especially links to internal pages and those intended for student downloads, may have limited life spans.[i]

 

 

Country or Area

Approx. Population[ii]

Andorra

69,865

Cyprus (Republic)[iii]

575,000[iv]

Northern Cyprus[v]

200,000

Faroe Islands

46,662

Greenland

56,384

Iceland

293,996

Liechtenstein

33,436

Luxembourg

462,690

Malta

396,851

Monaco

32,270

Montenegro

620,145[vi]

San Marino

28,503

Vatican State

921

Gibraltar

27,883

Guernsey

65,031

Jersey

90,502

Isle of Man

74,261

 

Background

 

The micro-states and juridical-autonomous small jurisdictions of Europe owe their existence to historical anomalies; vested interests seem to have assured their survival. Of the 13 jurisdictions covered, only nine possess internationally recognized sovereignty. At least in the case of North Cyprus, lack of such recognition may impede foreign courts from giving force to its administrative and juridical acts and recognition to the status of inhabitants abroad except insofar as a "subordinate level of government theory"[vii] or a pragmatic or sympathetic legal approach intervenes. For this reason, conflict of laws and foreign relations law need to be reviewed. In the United States, the case law on alienage jurisdiction has sometimes yielded curious results with respect to the bringing of cases by or against nationals of non-sovereign political entities in federal court; thus: Matimak Trading Co. v. Khalily, 118 F3d 76 (2d Cir 1997), cert. denied 522 U.S. 1091 (1998) (Hong Kong, pre-reversion; holding abrogated by JPMorgan Chase Bank v. Traffic Stream (BVI) Infrastructure Ltd, 536 U.S. 88 (2002). The access to U.S. courts of unrecognized states and territories and their nationals (such as North Cyprus) remains problematic. Inhabitants of breakaway provinces, including Transnistria and perhaps Kosovo, may face similar difficulties to the degree that their nationality laws recognize as citizens persons who are excluded as such under the laws of the recognized state. Such territories also raise interesting questions of treaty law and status with respect to international organizations, and the researcher may wish to look at relevant data sources. Many micro-states have powerful advocates with access to the government and legislature of a nearby, protecting or sovereign power; the dynamics of tax-law legislation[viii] and the international-law principle of sovereign equality[ix] are important factors behind their viability.

 

The economically-active jurisdictions covered depend on flight capital, entity hosting, trusts, shipping and tax advantages or some combination of these for their economic survival The issues have been extensively debated in international organizations and discussed in the legal literature. Eight of the sovereign states reviewed here (i.e, excluding the Holy See) are members of the Council of Europe. In addition, because they are associated in varying degrees to the European Union, EU law may need to be reviewed in relation to issues concerning the non-sovereign European UK territories, plus at least Malta and Cyprus. Cyprus, Malta and Gibraltar (and other UK dependencies) are within of the British Commonwealth[x], which can have particular relevance to the application of UK tax and immigration law. See the British Nationality Act 1981, the Immigration Act 1971, and the Immigration Act 1988; for the history of British nationality, see Clive Parry, British Nationality Law and the Law of Naturalisation (1954).

 

Luxembourg is a member state of the European Union and is the seat of the European Court of Justice; the Republic of Cyprus and Malta will become EU member states on May 1, 2004. The status of Andorra can be found at this link. Liechtenstein and Iceland are member states of the European Economic Area. With respect to Liechtenstein, Monaco, San Marino and the Vatican, relationships with the respective "protecting" powers (France, Spain, Switzerland and Italy), and with the European Union, are governed by treaties which may need to be examined; some of these treaties are cited below. Iceland is a member of the Nordic Council. The Iceland Ministry of Foreign Affairs has a Web page on Icelandic cooperation with other Nordic countries.

 

The Turkish Republic of Northern Cyprus has a functioning body of laws and legal system, but as it is recognized de jure only by Turkey; its inhabitants may be treated by other countries as Cypriots, Turks or stateless, depending upon facts and circumstances in each case. Turkish law may apply for certain transactions: the shipping, banking and financial, postal and communications systems are integrated with those of Turkey.

 

Finding print sources of primary law

 

Where available and relevant, the name and URL (or street address) is provided of one or more major national law library(ies). In addition, the laws of many (but not all) the jurisdictions are available for consultation at major repositories of foreign law, including:

.        Swiss Institute of Comparative Law, Lausanne

.        Bodleian Law Library, Oxford

.        Harvard University Law Library (HOLLIS)

.        Los Angeles County Law Library

.        European Commission Library (ECLAS), Brussels

.        Institute of Advanced Legal Studies, London

.        Max-Planck-Institut for Comparative Law, Hamburg

.        Law Library of Congress, Washington

.        Peace Palace Library, The Hague.

.        Dag Hammarskjold Library, United Nations, NY

.        Center for Research Libraries, Chicago

 

In the United States, the Center for Research Libraries has undertaken historical collection of foreign official gazettes (shelf code: FOG). Other recommended sources of official gazettes are the

.        Law Library of Congress

.        Dag Hammarskjold Library (Annotated list of holdings as of 1986: Part I; Part II)

.        Harvard Law Library

Especially for historical legal materials, researchers may also wish to consult:

.        RLIN

.        OCLC

.        COPAC

.        FLARE

.        Karlsruhe Virtual Catalogue

.        Bibliothèque nationale de France

 

Most British Library historical holdings of official gazettes are not now reflected in the British Library OPAC; they are recorded in card file in the Science, Technology and Business Reading Rooms. Current issues are more likely to be found in the UK at

.        IALS

.        British Library of Political & Economic Science at LSE and

.        Bodleian

also see

.        Official gazettes online

 

For non-UK European materials:

.        The Swiss Institute of Comparative Law

.        Max-Planck-Institut

 

Other comparative law sources are listed on the Web site of the American Society of Comparative Law.

 

Present and former UK dependencies

.        The Commonwealth Institute

.        Institute of Commonwealth Studies

.        Institute of Historical Research

.        British Official Publications Collaborative Reader Information Service

.        Public Record Office

 

Sources of law on particular subjects

 

The Council of Europe requires its member states to provide translations and summaries of various laws (in English or French translation), and researchers may contact the relevant CoE office for details and, in some cases, copies of the resulting work product. The CoE site is an important source of primary and secondary law. Other international organizations which may be sources of legal materials are:

.        WIPO

.        UNHCR (including REF-WORLD, online and, more comprehensively, on CD-ROM)

.        WTO

.        IBFD

.        ILO (including ILOLEX)

.        IMO may be useful sources of documentation and bibliographic references within their respective spheres of responsibility.

.        Interights

.        ILO's Principal Sources of National Law

.        UNIDROIT, material relating to unification of law.

 

Conflict of laws rules

 

The common-law jurisdictions reviewed will follow, generally Dicey & Morris on the Conflict of Laws, now in 13th edition (2000). However, where European Union law, specifically the Brussels and Lugano rules, do not apply, the common law rules last set out and annotated in the 11th edition (1987), superseded in England, should be considered.

 

For civil law jurisdictions, finding guidance is more complex in the absence of a specific statute. Such statutes and/or treatises dealing with the subject on a national scope are included in the descriptions of each jurisdiction. See also the paper prepared for Seminar für Internationales Privatrecht, Wirtschaftsrecht und Verfahrensrecht (MS Word, 64 kb) including a list of statutes on page 15). Batiffol & Lagarde, Droit international privé (8th ed. 1993) is a good starting point for researching civil-law practice generally. On Brussels and Lugano, see Rodrigo Rodriguez, Die Revision des Brüssels und Lugano-Übereinkommens im Kontext der Europäisierung von IPR und IZPR (PDF, 452 kb) (2002).

 

See also: Hague Conference on Private International Law and Symeon Symeonides, Private International Law at the End of the 20th Century, Progress or Regress? (Kluwer Law/Aspen 2000)

 

Note

 

This is a preliminary compilation of sources of the law based on personal visits to all the jurisdictions and national libraries listed (except for Iceland and Malta), and on consultation with law librarians. Small countries have come to appreciate that easy access to their law is an important element of commercial prestige and recognition and further development in collections of digital information can be expected. While we have concentrated upon online resources, some print resources are listed, especially for those jurisdictions that are largely ignored by many major libraries.

 

General Sources, Common to More than One of the Jurisdictions under Study

 

European integration

.        European Union, treaties and draft constitution (consolidated versions)

.        Treaty on European Union (1992 version, with protocols)

.        Werner Schroeder, European Union and Communities (Jean Monnet Program, Feb. 2003) (addressing the distinction and blurred frontier between Union and Communities)

.        Council of Europe links to legal information databases

.        European Union Mission to the U.S.A.: discussion and links, member state offshore dependencies

.        Hague Conference on Private International Law: Cyprus and Malta are members

.        European Union EUR-LEX site

.        Europa SCADPlus (summary of EU legislation, by subject)

.        European Court of Justice site

.        European law explanatory site

.        European Judicial Network

.        European Free Trade Area site

.        EFTA Court

and see

·            UC Berkeley Library, European Union Internet Resources

.        University of Exeter European Information links

 

International organizations

.        International Maritime Organization

.        International Organization for Migration

.        UN High Commissioner for Refugees

 

Legal databases

.        Association des Cours Constitutionnelles databank

.        Conference of European Constitutional Courts

.        Cultural property laws

.        Institut français de micropatrologie - archived copy of Web page as of Aug. 26, 2004

.        Intellectual property law Internet Resources

.        Netherlands Institute of Human Rights SIM database

.        Bayefsky.com: UN Human Rights Treaties

.        U.S. Social Security Administration, Social Security Programs Around the World

.        Selected judgments of various international tribunals

.        Transparency International (integrity in government)

.        U.S. Department of State human rights reports

.        U.S. Department of State Freedom of Information Act pages (include post reports, Foreign Affairs Manual instructions regarding visas, availability of birth, death, marriage, military, police and other documents).

 

Jus commune (droit commun, law based on Roman law, canon law, and the interpretations of glossators and commentators and common to Europe at the beginning of the Renaissance. Cf. common law):

.        Pedro A. Malavet, The Reception of the Jus Commune in Europe

.        Société de Législation Comparée, Pensée juridique française et harmonisation européenne du droit (PDF 68 kb)

.        Origins in canon law: Stéphane Boiron & Franck Roumy, Chronique d'histoire du droit canonique

A search-engine and Index to Legal Periodicals search on "jus commune" and "ius commune" will yield other scholarly studies of the origins of law in Andorra and San Marino and similar jurisdictions.

.        Professor A.D.E. Lewis's course outline on Western European History is useful for topics and references.

 

The French Government ("Service-Public") web site contains a directory of foreign public web sites.

 

European integration

 

Luxembourg (and since May 1, 2004 Cyprus and Malta) are member states of the European Union; Liechtenstein and Iceland are members of the European Economic Area. Gibraltar is within the EU for some purposes, including free movement of persons. It is not within the EU's Common Agricultural Policy (CAP) or its customs union. This is stated in the UK Treaty of Accession (OJEC 1972 L-73/201). However, that agreement is otherwise unclear on the subject and there is limited law on point; so the extent that EU law on free movement of goods applies remains arguable. The ECJ decision of Sept. 23, 2003 in case C-30/01, Commission v. UK (non-implementation of directives on dangerous chemical substances, noise emission, packaging waste and genetically-modified organisms) discusses the subject in some depth. On immigration issues, see Regina v. Director of Labour and Social Security, ex parte Amimi Mohamed, [1992] 3 C.M.L.R. 481 (Sup. Ct. Gib.; application of EEC-Morocco cooperation agreement). A history of financial scandals including the Barlow-Clowes affair (Regina v. Clowes, [1994] 2 All E.R. 316 (C.A. Crim.)) has called attention to the nature of financial services regulation. The Lloyd's of London cases illustrate the dynamics of pre-empting, out of comity, the "interests" and rules of the investor's jurisdiction by those of the securities-issuing jurisdiction[xi]. See also the discussion of Gibraltar's regulatory climate in Offshore News Online. The Channel Islands and the Isle of Man are subject to certain EU laws; the extent of this is open to some debate; see:

.        Department of Health and Social Security v. Barr and Montrose Holdings Limited, [1991] ECR I-4379

.        Rui Alberto Pereira Roque v. Lieutenant Governor of Jersey, [1998] E.C.R. I-4607

.        Memorandum of law of Michael Birt, QC

Other references are listed in the relevant country outlines, below.

 

With respect to EEA member states, note particularly the acquis regarding the relationship with member states of the EU (PDF, 256 kb) and the Lugano Convention[xii] on jurisdiction and the enforcement of judgments in civil and commercial matters.

 

Guides to finding European Union law include

.        Marylin J. Raisch, European Union Law: An Integrated Guide to Electronic and Print Research

.        SOSIG's European Union Law

The leading print text is Trevor C. Hartley, The Foundations of European Community Law (4th ed. 1998).

 

The European Free Trade Area is comprised of Iceland, Norway, Switzerland and Liechtenstein; see the Web site for details of the Secretariat, Surveillance Authority and Court, and the EFTA Court site for case reports and legal texts. The European Economic Area includes Iceland, Norway and Liechtenstein.

 

Andorra, Luxembourg, Monaco, San Marino and the Vatican (among the jurisdictions under study) are part of the European Central Bank (euro) currency union. See:

.        Legal Documents relating to the European Central Bank

.        Opinion of ECB relating to the Vatican State (PDF, 86.9 kb)

.        Monetary Agreement between the Italian Republic, on behalf of the European Community, and the Vatican City State and, on its behalf, the Holy See (PDF, 34.8 kb)

.        Agreements on monetary relations (Monaco, San Marino and the Vatican)

.        Commission document on euro coins issued pursuant to Council Regulations EC No 974/98 & 975/98 (PDF, 675 kb)

Malta and Cyprus, as new member states, are required to accept the acquis and will be required to join the zone as soon as they can qualify macro-economically.

 

A search of EUR-LEX will yield a substantial number of documents and communications on the subject, such as the written parliamentary question of Daniel Féret, Oct. 10, 1998 (Note that the euro is the de facto currency of the successor states of Yugoslavia (via currency boards and euro notes in circulation) and of the CFA and the CFP zones; and that the euro currency provisions constitute part of the acquis[xiii] and the new member states of the EU will be required to adopt the currency in due course). As to the history of the European monetary system, see

.        the site of the Belgian Ministry of the French community

.        "A Balkan euro zone: still a lot of funny money", The Economist, v. 362, Jan. 10, 2002, at p. 46

 .       European Commission explanation for travelers

.        "The Eastward Enlargement of the Euro Zone" and

.        other papers published at the Free University Berlin, Jean Monnet Centre of Excellence.

.        DG II, Monetary Union: International Aspects (PDF, 72 kb) (2001)

.        DG II, The Euro: Explanatory Notes (PDF, 311 kb) (2001)

.        Karis Muller, "European Monetary Union in Africa" (PDF, 110 kb)

.        EC Treaty: Protocol No. 13 (French prerogative in monetary matters relating to its overseas territories)

 

All the jurisdictions considered except North Cyprus and the Vatican are member states (or subordinate entities of member states) of the Council of Europe; certain European Court of Human Rights cases (see below) have treated Turkey (a signatory state) as responsible for some acts of the North Cyprus administration. The CoE site includes a searchable database of the case law of the European Court of Human Rights.

 

Taxation and finance

 

Much of the attractiveness of the micro-states derives from their tax position. The importance of tax law and policy to the European micro-states is apparent from the European Union policy statements; thus, an article by EU Commissioner Frits Bolkestein, published Feb. 14, 2003, "Tax reforms and European and international co-ordination of taxation: the main issues", and the 2001 report from the Commission to the Council, "Tax Policy in the European Union: Priorities for the years ahead". The challenge for the micro-states is that their economic viability may depend upon their ability to serve as safe havens and secure "vectors" for capital. Online tax law resources (fee based; but larger university law libraries are likely to subscribe to one or more) include:

.        International Bureau of Fiscal Documentation

.        IBFD European Taxation Database

.        Organization for Economic Cooperation and Development

.        Tax Analysts

.        Thomson/RIA

.        CCH

.        Cabinets Fontaneau, Tax laws, treaties and materials

.        Duncan Campbell, "Havens that have become a tax on the world's poor", The Guardian, Sept. 21, 2004, p. 14

 

Although the US Treasury has seemingly retreated from its prior support of the OECD project against tax havens[xiv], the OECD has continued its project with European Union support, and its archives may be a source of useful material. The US and UK tax authorities are no less active in the pursuit of holders of unreported offshore accounts:

.        "Now Inland Revenue is Getting Serious", Daily Telegraph, Nov. 17, 2003.

.        Thomas Perrot, "Comment: EC Draft Directive on the Taxation of Savings: Still a Long (and Bumpy) Road Ahead", 9 Colum. J. Eur. L. 475 (2003)

 

Tax havens remain a means of reducing corporate and trust taxation, however, subject to rules relating to "shadow directors" (effective control); see

.        R. v. Dimsey, [2001] U.K.H.L. 46

.        R. v. Allen, [2001] U.K.H.L. 45.

.        R. v. Inland Revenue Comm'rs, ex parte Lorimer, [2000] S.T.C. 751 (beneficial ownership and legal privilege)

 

Conflict in tax matters with micro-states, and offshore jurisdictions generally, may result not only from contrived jurisdiction through as trusts and legal entities but from facts, and occasionally doubt, in matters of domicile, residence, ordinary residence, habitual residence and nationality. Dual residence may give rise to anomalies as well: Caron v. The Queen, Docket No. 95-4210-IT-I (Can. Tax. Ct. 1998) (French and Canadian residence; taxpayer employed in France, family resident in Quebec).

 

On the matter of offshore incorporation of trading entities (corporate inversions, expatriation) as a tax sparing measure, see:

.        CRS Report for Congress, "Firms that incorporate abroad for tax purposes: corporate 'inversions' and 'expatriation'" (PDF, 75 kb) (June 18, 2003)

.        Treasury Dept. Office of Tax Policy, "Corporate Inversion Transactions: Tax Policy Implications" (May 17, 2002)

.        Samuel C. Johnson, Jr., "Treasury's Inversion Study Misses the Mark: Congress Should Shut Down Inversions Immediately" (submission to House Ways and Means Committee, July 2002)

.        Michael Gillard and Ben Laurance, "Desmond's tax trail leads to island haven", FT.com, Dec. 2, 2003

.        GAO, Internal Revenue Service: Challenges Remain in Combating Abusive Tax Schemes, Report GAO-04-50, November 19, 2003 (PDF, 356 kb)

.        GAO, "Information on Federal Contractors That Are Incorporated Offshore", Report GAO-03-194R (PDF, 104 kb).

 

As the New Zealand Winebox case showed (in that case in connection with the Cook Islands) it is not unknown for a foreign sovereign government to be complicit in a tax evasion scheme:

.        Controller and Auditor-General v. Davison, [1996] 2 N.Z.L.R. 278

.        Controller and Auditor-General v. Davison, [1996] N.Z.A.R. 145

.        Peters v. Davison, [1998] N.Z.A.R. 309

.        Peters v. Davison, [1999] 2 N.Z.L.R. 164

.        Peters v. Davison, [1999] 3 N.Z.L.R. 744.

.        Michael Byers, Introductory Note, 36 I.L.M. 721 (1997)

 

There is a general concern and distrust in relation to offshore jurisdictions where bank secrecy and lack of surveillance make tracing of funds difficult and facilitates not only tax evasion but organized crime; the essence of money laundering. See Jack A. Blum et al., Financial Havens, Bank Secrecy and Money Laundering, United Nations Global Programme Against Money Laundering, Office for Drug Control and Crime Prevention (1998?) (PDF, 556 kb).

 

There is also a substantial economic literature on tax evasion and tax competition, e.g., Eckhard Janeba and Wolfgang Peters, "Tax Evasion, Tax Competition and the Gains from Nondiscrimination: The Case of Interest Taxation in Europe" 109 Econ. J. 93 (1999) (PDF, 383 kb). Two bibliographic and work-in-progress databases for law-and-economics generally are:

.        University of Connecticut RePEc

.        University of Pittsburgh JURIST

 

Readers with an interest in tax matters may wish to research the Internal Revenue Service site concerning the Qualified Intermediary requirements for overseas financial institutions.

 

Print resources, some also available online

.        Tax Notes International

.        Tax Laws of the World (also partly online for subscribers)

.        European Taxation published by the IBFD and also indexed online through Dow Jones and Westlaw (as EUROTAX)

.        Thomas Azzara, Tax Havens of the World

.        Juris-classeur de droit fiscal international (Paris: Editions Techniques, loose-leaf, 1962- )

.        International Bureau of Fiscal Documentation, loose-leaf series on taxation of corporations, companies and "patents, royalties, dividends and interest" in Europe

.        Jean Schaffner, Droit fiscal international, Editions Promoculture, Luxembourg

 

A number of private firms and organizations offer tax data, although the reader will need to judge for him- or herself the reliability of the information provider:

.        International Tax Planning Association

.        Lowtax.net and Tax-news.com

.        Tax and Accounting Sites Directory

.        Taxation Web

.        Confédération fiscale européenne

.        Offshore Institute

 

Additional sources

.        The Bora Laskin Law Library, University of Toronto, has a page of law-related Internet tax sources.

.        World Trade Organization (Cyprus, Iceland, Liechtenstein, Luxembourg and Malta are members)

.        European Patent Office

 

Shipping

 

Shipping and open registries (flags of convenience)

.        UN Convention on the Law of the Sea (Dec. 10, 1982)

.        Global Policy Forum

.        International Transport Workers Federation

.        European Parliament document on flags of convenience in the fisheries sector (PDF, 22.7 kb)

.        U.S. Department of State: G-8 Action Plan on marine environment and tanker safety

.        European Union legislative summary

.        FAO "Rome Declaration" (March 1999)

.        FAO Internet resources

 

Policy issues

 

A few private organizations are concerned with policy matters in relation to the states under review or with democracy or anti-corruption generally; an Internet search under "micro-states", "microstates" and "mini-states" should yield additional hits.

.        Global Policy Forum, New York

.        Transparency International (2003 Report discusses, among countries covered here, Iceland, Liechtenstein and Luxembourg)

.        Council on Foreign Relations (Note particularly the report of a 2001 conference on economics and democracy; albeit mostly unrated, it is interesting to note the micro-states in context)

 

A list of real and imagined micro-states has been developed by Fabrice O'Driscoll. The most prominent of these in case law and law review articles has been Sealand:

.        In re Duchy of Sealand, case 9K2565/77, Admin. Court of Cologne, May 3, 1978, DVBl., 1978, p. 510, Fontes Iuris Gentium, Ser. A, sect. II, Tom. 8, 1976-80, p. 312, 80 I.L.R. 683

.        Frank B. Arenas, "Cyberspace Jurisdiction and the Implications of Sealand", 88 Iowa L. Rev. 1165 (2003)

.        Trevor A. Dennis, "The Principality of Sealand: Nation Building by Individuals", 10 Tulsa J, Comp & Intl'l L. 261 (2002) (includes many references on sovereignty, non-recognition, international law)

.        Samuel Pyeatt Menafee, "'Republics of the Reefs', Nation-Building on the Continental Shelf and in the World's Oceans', 25 Cal. W. Int. L.J. 81 (1994)

.        Simson Garfinkel, "Welcome to Sealand. Now Bugger Off", Wired, July 2000

 

Some of the matters raised by Sealand are familiar to those who know the history of Radio Caroline, now updated by new developments in intellectual property, communications and data storage and handling. The question of micro-states is considered generally in Jorri C. Duursma's book Fragmentation and the International Relations of Micro-states (Cambridge University Press 1996; reviewed at 9 Eur. J. Int'l L. 763 (1998) and 12 Am. U. J. Int'l J.L. & Pol'y 629 (1997)). It is extensively discussed in books such as James Crawford, The Creation of New States (1979) and Thomas D. Grant, The Recognition of States: Law and Practice in Debate and Evolution (1999), and in many law review articles. A brief summary of the issues appears on the Swiss Government web site. The economic aspect is discussed in Armstrong & Reed, "Western European micro-states and EU autonomous regions: the advantages of size and sovereignty", 23 World Devel. 1229 (1995)[xv].

 

A Web search on "offshore" will yield, in addition to the inevitable scams and tax-evasion schemes, a number of hints for further research on company, LLC, trust and tax law. The OECD and the European Union in particular have undertaken to pressure these micro-states, and other jurisdictions which they consider to be tax havens and money-laundering venues, to tighten their laws and to cooperate in providing banking information to foreign law-enforcement agencies. (Compare the issue of tax competition within the EU, European Parliament, Working Paper ECON-105 EN, including especially Luxembourg; and see Akiko Hishikawa, "The Death of Tax Havens?", 15 B.C. Int'l & Comp. L. Rev. 389 (2002).)

 

Pathfinders, bibliographic references and general sources of law online

(in random order)

 

.        Squire Law Library's electronic research guide for foreign law

.        Saarbrücken Legal Resources in Europe

.        SOSIG's European law

.        Exeter University, European private law homepage

.        GLIN, the Library of Congress-supported database. The search facility and summaries of laws are freely accessible; access to the full text of laws is restricted to participating and sponsoring organizations and governments.

.        Timothy Mulligan & Chenglin Liu (University of Houston Law Library) Foreign Primary Law on the Web

.        Washington University School of Law Library, Foreign and International Law Guide

.        Mirela Roznovschi, NYU Law Library, LLRX Guide to European Legal Databases

.        Mirela Roznovschi, Guide to Foreign and International Legal Databases

.        Lyonette Louis-Jacques, University of Chicago Law Library, Legal Research on International Issues Using the Internet

.        Duke University, Research Guide to Foreign and Comparative Law

.        Law Library of Congress, Nations of the World and their online sources of law

.        AUSTLII's World Law Index

.        The Maritime Law Association of the United States, Web Links to sources of admiralty and maritime law

.        PUBLIST Internet Directory of Publications has an online list of sources of information about print and electronic publications relating to transnational and international law

.        Marci Hoffman, Revised Guide to International Trade Law Sources on the Internet (2002)

.        Pace University CISG Database, Related Links

 

Cases of foreign and international interest may be reported in the International Law Reports. Llrx.com has a number of research guides, both by country and by subject. (Because of the short life span of Web pages, readers confronted with a "404 Not Found" message or an obsolete page should run a search engine query using appropriate key words.)

 

Other sources of laws of the jurisdictions under review, by type

 

Print compilations of law and doctrine include:

.        Commercial Laws of the World ("Published for members of the Foreign Tax Law Association" (Ormond Beach, FL)

.        International Encyclopedia of Comparative Law (by subject and by jurisdiction) (Kluwer), scholarly in approach, available in most major university law libraries

.        Trademark Practice Throughout the World (Intellectual Property Library)

.        B. Singer, Trade Mark Laws of the World and Unfair Trade (1997)

.        Martindale-Hubbell Law Digest

 

Constitutions

.        Constitution.org

.        University of Michigan

 

Nationality

.        Nationality laws

.        "Birthright citizenship"

 

Arbitration Law: KluwerArbitration.com

 

Banking Laws

.        World Bank/IMF (none of the jurisdictions under review is included in the database as of the date of writing)

.        New York University Center for the Study of Central Banks

 

Insurance Law: see European Centre of Tort and Insurance Law and the EU insurance directives, which have been influential throughout Europe, well beyond EU frontiers. (See also the EU report on the status of implementation in accession countries including Cyprus and Malta (PDF, 62 kb).)

 

The Bora Laskin Law Library and SOSIG have links to other legal sites, by topic. Also see Leuven Centre for a Common Law of Europe. The Jacob Burns Law Library at George Washington University has an Annotated Guide to Selected International/Foreign Law Internet Resources (PDF, 216 kb) that lists numerous links to foreign laws collected by topic. (Tip: if accessed as a Google cache file, the links within the GWU document become active and may be clicked on to reach the desired URL.)

 

A number of private sites collect laws and links to statutes on women's rights, same-sex partnership, gaming, sports and hobbies of various kinds, the environment, animal welfare and other interest groups. These can be found with any search engine.

 

Orthography and digitization - non-standard characters

 

There may be problems in displaying, transcribing and printing Icelandic text with non-Icelandic Macs (especially), PCs, word processors and browsers. Most PCs include modern (but not multi-diacritical (PDF 87.7 kb)) Greek, Cyrillic, Turkish and Slavic fonts. Most Macs, except those sold in the relevant country, do not. As for Icelandic, specifically the letters Đ, ð (eth) and Þ, þ (thorn) in upper and lower case, see:

.        Georgetown University: Old English font page HTML document character set

.        Thorn and eth: how to get them right

Modern laws published or reprinted in Greece and Cyprus use modern fonts; when photoprinted from pre-1980s official gazettes, however, they will be in old fonts and occasionally isolated old characters appear in modern transcriptions of or citations to old laws. Neither PCs nor Macs will display or print the "lightning bolt" koppa, used, for example, on one occasion in the Greek nationality code in referring to a prior law. This can be dealt with, if crudely, by a workaround: inserting a drawn or copied mini-picture at the character's location in a document or Web page. Another workaround is to transmit files that must be read in a multi-platform environment as a PDF file with fonts embedded using Acrobat Distiller. Some versions of Microsoft Office have this capability. Adobe offers a help file for WordPerfect users. The University of Virginia offers a help page of instructions (ACHS-212, PDF, 399 kb) for creating PDF files.

 

The micro-states and small jurisdictions of Europe

(in alphabetical order; United Kingdom jurisdictions are listed together last)

 

Our visits to national and parliamentary libraries in the jurisdictions under review, substantive research and extensive Web and OPAC searches yielded the sources shown below, by country and territory.

 

Andorra

 

The Andorra Constitution is online at several locations in English translation.

 

The primary source of law is the official gazette, Butlletí Oficial del Principat d'Andorra, published by Butlletí Oficial, Av. Santa Coloma, 91, Andorra la Vella, Tel. +376 861 400, Fax +376 864 300. The official gazette is available online. Since 1995 it has also been published and sold in CD-ROM format.

 

It and other Andorran legal resources can be consulted at the Biblioteca Nacional in Andorra la Vella. While not legally trained, the staff is helpful and multi-lingual. Researchers might also consult the law library at the University of Barcelona. A search on the Catálogo colectivo de las universidades de Cataluña under various permutations of "Andorra" and "dret" or "derecho" yielded a number of works, particularly on constitutional law. For collections from a French perspective, the researcher might search (under "Andorre" and "droit") on the OPAC of one of the major French university collections, such as SCD Paris X Nanterre, or the Bibliothèque nationale de France. Except for treaty documents Andorran legal materials are almost entirely drafted in Catalan.

 

Catalan (i.e., Andorran customary) law: codification, Compilación del derecho civil especial de Cataluña, Law 40/1960 of July 21, 1960 (1960 Boletín oficial del estado 10,215); and see, regarding inheritance and succession, Tarragona i Coromina, Miquel, com. art. 123, in Lluís Jou Mirabent (ed.), Comentarios al Código de Sucesiones de Cataluña, v. I, & Disposición transitoria, art. 3 of Law 40/1960, v. II (1994)

 

As for the Andorran court system, Reynolds and Flores (Foreign Law Guide) implicitly underline the frailty of Andorran sovereignty and the democratic deficit: "Just as legislative and governmental power in Andorra is bifurcated, so is the court system. One of the courts is a local court of first instance known as the Batlle (apparently derived from the same root as the English bailiff), whose judges are nominated by both co-princes (the litigants may choose either the French or episcopal court). The same judges also sit in Andorra in an appellate capacity. Final appeals are either to the Tribunal Superieur de Perpignan in France, a chamber of the Tribunal de Grand Instance de Perpignan, where French judges interpret and apply Andorran law, or to the clerical counterpart in Urgell, the Tribunal Superior de la Mitra para el Principado de Andorra. Criminal matters are handled locally by the Corts, constituted as the two veguers and other elected judges." This is discussed in the European Court of Human Rights case Drozd and Janousek v. France and Spain, (1992, A/240) 14 E.H.R.R. 745 (1992) or WORLDLII summary. The nature of the legal system, encompassing French Napoleonic and Spanish clerical, arguably Canonic, law, means that the philosophic and juristic understanding of the lawyer may play a greater role than black-letter law in the outcome of litigation. The outcome of the current European Court of Human Rights case, Pla and Puncernau v. Andorra (application No. 69498/01) may bring this little-understood quality of Andorran law to outside scrutiny.

 

Treaty references:

.        Provisions for circulation and establishment among France, Spain and Andorra

.        Second copy

.        French National Assembly report

.        Decision No. 1/2003 of the EC-Andorra Joint Committee of Sept. 3, 2003 relating to the customs union (PDF, 196 kb)

 

Private international law

.        Ramón Viñas Farré, Dret Internacional Prviat del Principat d'Andorra (Marcial Pons 2002)

 

Human Rights

.        Human Rights Internet (Canada) report

.        State Department Human Rights Report on Andorra (2003) (for later reports, check the State Department Human Rights Country Reports page)

.        Central and Eastern European Internet Directory for Human Rights, Treaty ratification status for Andorra

.        Council of Europe report by Alvaro Gil-Robles (PDF, 38 kb) (2001)

 

Online sources (in approximate order of relevance) include:

.        Consell General Principat d'Andorra (the two co-princes are the Prefect of the Departement des Pyrenées Orientales in Perpignan and the Vicar General of the Diocese of Urgell in Cataluñia)

.        Govern d'Andorra, Notícies

.        Copríncep Francés

.        Andorra Embassy in Brussels "The Andorran Institutions"

.        Financial system

.        Banc Internacional d'Andorra

.        Andorra Customs and Excise

.        Directory of government offices (as of 2001, courtesy of Gunnar Anzinger)

.        Catalan language issues

.        Transport and other issues

 

Compilations and translations include:

.        Recopilació: ordinacions, decrets, acords, avisos, lleis, reglaments del M.I. Consell General, M.I. Govern, I Jurisprudència de les M.I. Delegacions Permanents, 1866-1988, Andorra Govern, Conselleria de Serveis Públics

.        Manuel Digest, Antoni Fiter i Rossell (1987), Consell General de les Valls d'Andorra

(transcription of volume first published in 1748)

.        J. Bartemeu i Cassany (ed.), L'Estat Andorra. Recull de textos legislatius i constitucionals d'Andorra.(Andorra, Casal i Vall, 1977)

.        N. Marqués (ed.), Lleis y resolucions dels Coprínceps i del seus Delegats, 1900-1979.(Andorra, Casal i Vall, 1979)

.        A. Sabater i Tomás, Legislació civil (Andorra la Vella, Erosa, 1981)

.        A. Sabater i Tomás, Legislació penal (Andorra la Vella, Erosa, 1982)

.        A. Sabater i Tomás (ed.), Estudios recopilados de legislación y jurisprudencia correspondientes al derecho civil del principado de Andorra (Barcelona, Colegio de Notarios de Barcelona, 1986)

 

Compilations of court decisions with commentary:

.        Tribunal Constitucional, Secretaria General, Jurisprudència Constitucional, series, Edita: Tribunal Constitucional del Principat d'Andorra, Impremta Solber

.        C. Obiols i Taberner, Jurisprudéncia civil andorrana: Jutjat d'apellaciones, 1945-1966. (Andorra, Casal i Vall, 1969)

.        Paul Ourliac. La jurisprudence civile d'Andorre: arrêts du tribunal supérieur de Perpiganan, 1947-1970, (Andorra, Ed. Casal i Vall, 1972) (found, among other sites, in the New York University Law Library)

 

Secondary sources and analytical works, mostly dated:

.        J. Anglada Vilardebo, "Andorra" (1970), International Encyclopedia of Comparative Law. Vol. I, "National reports," sect. A

.        A.H. Angelo, "Andorra: Introduction to a Customary Legal System." 14 American Journal of Legal History 95 (1970)

.        Antoni Fiter i Rossel, Manual digest de las Valls neutras de Andorra (1748)

.        J.A. Brutails, La coutume d'Andorre (Paris, Leroux, 1904).

.        P. Raton, Le statut juridique de l'Andorre (Andorra la Vella, Casa de la Vall, 1984)

.        R. Viñas Farré, "Regimen de la nacionalidad y de la extranjera en el derecho andorrano" in Andorra en el ambito jurídico europeo. (Madrid, M. Pons, 1996)

.        Asociacion Española de Profesores de Derecho Internacional y Relaciones Internacionales. Jornadas 16es: 1995, Andorra, Andorra en el ámbito jurídico europeo: XVI Jornadas de la Asociación Española de Profesores de Derecho Internacional y Relaciones Internacionales : Principado de Andorra, 21-23 de septiembre de 1995 (Andorra: Jefatura del Estado Andorrano. Copríncipe Episcopal, Madrid: Marcial Pons, 1996)

 

The reader should be aware that there have been significant constitutional changes since the 1970s in Andorra as in other European, and especially smaller European, jurisdictions. Council of Europe and European Union influences have been very significant. See especially the European Treaty Series; the CoE Web site allows users to view all treaties acceded to by a specific member state, or to view the ratification status of any particular treaty.

 

The Library of Congress Law Library site has an Andorra page, but as of the time of writing it adds little to what is written here. The German-language "Andorra-intern" Bibliographie-Recht collects news reports and texts on legal, economic and political issues.

 

For those corresponding with Andorran publishers and government offices, it may be useful to note that Andorra has no postal service of its own; postal facilities are provided equally by the French and the Spanish postal services. As a practical matter, correspondence may be in Catalan (official language), Spanish or French. The University of Laval (Quebec) site discusses the language issues (in French). Basque (Euskadi) is a minority language. See PEN and the European Bureau for Lesser-Used Languages for language policy issues, and Anne West, Ann Edge and Eleanor Stokes, Examination and assessment of data on foreign language learning (in vocational education and training in the EU) (MS Word, 730 kb) (May 2000).

 

Cyprus

 

The status and the law of the Republic of Cyprus are governed, in principle, by the Constitution of 1959, (HMSO, London, Cmnd. 1093) and the Treaty of Establishment of Aug. 16, 1960 (382 UNTS 8, No. 5476). Hellenic Resources Network has a Web page of documents relating to Cypriot constitutional issues. Constitutional protections were to be granted to the two separate linguistic/cultural/religious communities, and personal status of individuals would depend upon their affiliation to one or the other. This was a continuation of Ottoman law[xvi] and colonial practice. Following independence laws were to be published in the Greek and Turkish official languages. In fact, the inter-Communal strife and the de facto division of the island led to anomalies of law, municipal and international, that are beyond the scope of this paper. However, laws and court decisions from the mid-1970s were no longer published in either English or Turkish, but in Greek only. A complete collection of Cyprus laws and regulations (official gazettes, published documents, case law, law reviews, and other secondary sources) is at the Cyprus Library (Kypriake Vivliotheke), Eleftherias Square, Nicosia, at the National Parliamentary Library, and at the Bodleian Law Library. (The Milli Arsiv in Kyrenia contains much of the same materials, at least through the mid 1970s.) The University of Cyprus library has a Web site.

 

Until 1974, most Cyprus laws and a considerable number of case reports and secondary sources were published in English. That is no longer the case. Unofficial English translations of statutes may be available from the Ministry of Justice in Nicosia. Some commercial, intellectual property, shipping, and tax laws have been summarized, translated or published privately. The Web site of the law office of Dr. K. Chrysostomides & Co. has pages of introductory materials on a number of legal subjects. Lawandtax-news.com offers a "non-exhaustive list of the main Cyprus statutes affecting offshore business" with English-language summaries.

 

The British Sovereign Base Areas of Akrotiri and Dhekelia[xvii] (98 square miles total area) retained special status,and British personnel were and are governed by legislative acts specific to those areas. British control of the area was fixed under Appendix A (PDF, 68.3 kb) of the Treaty Concerning the Establishment of the Republic of Cyprus. See the Privy Council site for its jurisdiction to hear appeals from those areas, and the Cyprus Government site regarding their future status in relation to European Union accession. See below regarding the British Sovereign Base Areas, and see the Declaration of H.M. Government on its law-making policy (Appendix O of the Constitution).

 

Statutes available online in English:

.        Cyprus Act 1960 (UK)

.        Cyprus nationality law (PDF, 36 kb)

See also:

.        Descriptive notes on shipping law

 

Laws of the British Sovereign Base Areas of Akrotiri and Dhekelia (statutory instruments):

.        Merchant Shipping (Oil Pollution) (Sovereign Base Areas) (Amendment) Order 1998, SI 1068

.        Merchant Shipping (Oil Pollution) (Sovereign Base Areas) Order 1997, SI 2587

.        Arms Control and Disarmament (Inspections) (Sovereign Base Areas of Akrotiri and Dhekelia) Order 1991, 1991 No 2290

.        Merchant Shipping Act 1979 (Sovereign Base Areas) Order 1980, SI 1518

.        Evidence (Proceedings in Other Jurisdictions) (Sovereign Base Areas of Akrotiri and Dhekelia) Order 1978, SI 1920

.        Extradition (Sovereign Base Area of Akrotiri and Dhekelia) Order in Council 1970, SI 818 (Repealed or expired)

.        Fugitive Offenders (Sovereign Base Areas of Akrotiri and Dhekelia) Order 1967, SI 1916 (Repealed by SI 2002/1823, art 3(1), Sch 5)

.        Sovereign Base Areas of Akrotiri and Dhekelia (Boundaries) Order in Council 1962, SI 396

.        Visiting Forces (Designation) (Sovereign Base Areas of Akrotiri and Dhekelia) Order 1962, SI 1639

.        Sovereign Base Areas of Akrotiri and Dhekelia (Appeals to Privy Council) Order in Council 1961, SI 59

.        Sovereign Base Areas of Akrotiri and Dhekelia Order in Council, 1960, (spent, not in force)

 

Print collections:

.        Laws of the Sovereign Base Areas

.        Sovereign Base Areas of Akrotiri and Dhekelia Gazette

(at LSE, Bodleian and Trinity College Dublin)

 

Military and treaty law may be applicable to the status of UNFICYP, the UN Forces monitoring the Green Line. Diplomats accredited to the Republic of Cyprus are granted pragmatic and expedient status in North Cyprus (where a number of missions maintain satellite offices) and may cross the border at will.

 

The official source for primary law is the Ep'isemi Ephimer'ida tes Kypriak'es Demokrat'ias[xviii] (Official Gazette of the Republic of Cyprus), published by Printing Office of the Republic of Cyprus, Nicosia, Tel. +357 22302202. Until 1960, a semi-official translation of the Official Gazette was produced (mimeograph) by the British Foreign and Commonwealth Office. Copies of these old gazettes are included in the materials of the former FCO library now on deposit at the Institute of Advanced Legal Studies, London. Some historical materials may be found at the School of Oriental and African Studies, London, the British Library, and the Public Record Office, Kew. More recent materials are on deposit in the Bodleian Law Library.

 

A Cypriot firm, InfoScreen Cyprus Ltd., announced publication of Cyprus statutes in Greek on CD-ROM. Cyprus Legal Portal advertises online access to statutes and cases. Neither firm has replied to queries by this author regarding pricing and conditions of access.

 

Some informal legal information may be available online at Kypros.org and Christophi & Seraphim (under reorganization at the time of researching this article). A "Legal Guide for Cyprus" (PDF, 64.8 kb) is available from the site of the Chr. Chrysanthou & Associates firm, but like most of what is available gratis on Cyprus, it is probably inadequate to the needs of the serious legal researcher, except as a very first introduction to the subject. From the standpoint of this writer, it is one of the tragedies of the Cyprus conflict that the two legal systems that have established themselves since 1974 have grown provincial, inward-looking and non-transparent. Access is further hindered by linguistic and orthographic facts and the absence of published translations of laws into world languages, something that may be said, too, of Greece and Turkey.

 

The U.S. State Department site has a page on judicial assistance in Cyprus.

 

In addition to the sites linked here and in the TRNC section below, Greek and Turkish government sites contain documentation and treaties, as well as substantial polemic. See also relevant parts of Foreign Relations of the United States, 1958-1960, on the U.S. Department of State Web site, and documents collected online for the Avalon Project at Yale University.

 

The Cyprus Stock Exchange site discusses the financial services regulatory scheme.

 

Some statutes have been collected in the form of codes and some have been translated. Among those codes and collections included in common bibliographies:

.        Civil Code

.        Code of Civil Procedure Peri politikes dikonomias nomos. Law 11 of 1965. Reprinted and translated, as of 1986, by Hyperesia Anatheoreseo Kai Henopoieseos tes Kypriakes Nomothesias (Services for Revision and Consolidation of the Cyprus Legislation in Nicosia), 1986.

.        Commercial Code

.        Criminal Code (Chapter 154, Statute laws of Cyprus)

.        Code of Criminal Procedure, Peri poinikes dikonomias nomos

.        Criminal procedure law, Chapter 155

.        Cyprus merchant shipping legislation (English translation of the main Cyprus merchant shipping laws consolidated up to 30 April 1996)

 

Statute laws of Cyprus

 

Statutes that have not been consolidated into Codes may be unwieldy due to multiple amendments, especially for the reader not fluent in Greek. Pre-independence statutes are in The Statute Laws of Cyprus: In Force on the 1st Day of April, 1959. In the author's experience, English translations of at least some and perhaps most current laws may be obtained from the Ministry of Justice in Nicosia. The author has used a Cyprus secretarial service (see Cyprus Yellow Pages) to transcribe into modern (post 1982) Greek orthography[xix] Cypriot statute law from copies of the official gazette.

 

Unfortunately, official translation of the general body of Cypriot law into Turkish (and perhaps English), while envisaged by the Treaty of Guarantee of Aug. 16, 1960 and Constitution, has fallen victim to politics and demographic reality. The text of Cyprus treaties and diplomatic correspondence can be found on the Ministry of Foreign Affairs Web site. Some good sources for generating a current bibliography would be the OPACs of the Swiss Institute of Comparative Law, the United Nations Library at Geneva, and the Bodleian Law Library. On linguistic and demographic issues, see the University of Laval site. Both the political and the linguistic environments are changing, however, with EU accession. One cannot know the content of diplomatic talks, but the opening of the Green Line, the new access of Turkish Cypriots to employment in the South and a sudden interest in Turkish language study there hold promise. See:

.        Cyprus Mail

.        Hellenic Resources Network, archived articles from Oct. 1997 through July 2003

 

The Greek point of view (see below for the Turkish) on international- and constitutional-law questions is stated in: Kypros Chrysostomidis, The Republic of Cyprus: a Study in International Law (Kluwer Law International, 2000). On a proposed confederal solution, see Nanette Neuwahl, Cyprus, Which Way? - In Pursuit of a Confederal Solution in Europe, Harvard Jean Monnet Working Paper 4/00 (2000). For an examination of the respective roles of Greece and Turkey in prolonging the dispute through the EU accession process, see Neophytos G. Loizides, "Greek-Turkish Dilemmas and the Cyprus EU Accession Process" (PDF, 290 kb).

 

Case Reports: Reynolds and Flores list the historical Cyprus Law Reports, published in English and local language until independence. The Necatigil book (below) describes the forcible removal of non-Greek jurists from the court system, which thereafter largely ceased to operate in English and Turkish. IALS London holds:

.        Cyprus Law Reports, vol. 1 (1883 to 1890) - vol. 24 (1959-1960)

.        Epitheorese kupriakou dikaiou = Cyprus Law Review (last issue received at IALS and Bodleian libraries, 1996).

.        Cyprus law reports and monthly publication of judgments of the Supreme Court of Cyprus, 1956-1976, Panayiotis Kallis, ed.

These apparently came from the Foreign and Commonwealth Office library when it was disbanded some years ago. Because IALS does not normally collect materials in non-Roman alphabets, later materials will be found in the Bodleian Library.

The Bodleian and ISDC have, in addition:

.        Cyprus law reports: cases decided by the Supreme Court, Anotaton Dikasterion, 1969-1989

 

ECHR cases:

.        Serghides and Christoforou v. Cyprus (MS Word, 138 kb), No.44730/98, Nov. 5, 2002, (2003) 37 E.H.R.R. 44

.        Louka v. Cyprus (MS Word, 72 kb), No. 42946/98, Aug. 2, 2000 (HTML version)

.        Egmez v. Cyprus (MS Word, 180 kb), No. 30873/96, Dec. 21, 2000, (1998) 25 E.H.R.R. 491 (HTML version)

.        Larkos v. Cyprus (MS Word, 123 kb), No. 29515/95, Feb. 18, 1999, (2000) 30 E.H.R.R. 597

.        Andronicou and Constantinou v. Cyprus (MS Word, 306 kb), No. 25052/94, Oct. 9, 1997, (1998) 25 E.H.R.R. 491

.        Marangos v. Cyprus (MS Word, 83 kb), No. 31106/96, May 20, 1997, (1997) 23 E.H.R.R. CD192

.        Mavronichis v. Cyprus (MS Word, 116 kb), No. 28054/95, Apr. 27, 1998, (2001) 31 E.H.R.R. 54

.        Modinos v. Cyprus, No. 15070/89, Ser. A, No. 259, Apr. 22, 1993, (1993) 16 E.H.R.R. 485 (HTML)

 

For a general survey: Andreas Neocleous & Co., Introduction to Cyprus Law, Center for International Legal Studies (Yorkhill Law Publishing, 2000). A recent historical review of post-war human rights and British decolonization with extensive treatment of Cyprus is Prof. A.W. Brian Simpson's Human Rights and the End of Empire (review, PDF, 14 kb) (OUP, 2001).

 

Turkish Republic of Northern Cyprus

 

While unrecognized internationally except by Turkey, the international community has taken a pragmatic approach administratively to the division of the island. Researchers who review (for example via Google) the hysterical writings in newsgroups might have despaired of peaceful coexistence ever again occurring and wonder how soon reunification in democratic conditions under the internationally-recognized Cyprus government is likely to occur. Yet, with the recent opening of the Green Line, peaceful encounters have proved possible, and reconciliation may be in sight. Whatever the position of foreign and international tribunals with respects to claims (mostly by ethnic Greeks for lost property) the existence of an economy, a polity and a legal system argues for a pragmatic approach to the jurisdiction, at least in matters of librarianship and comparative law.

 

The status of the TRNC, as well as its inhabitants -- nationals[xx], ressortissants[xxi], belongers[xxii] and migrants from mainland Turkey -- and TRNC legal acts have been the subject of a number of important foreign and international legal cases concerning taxes, nationality, refugee status and insolvency that researchers concerned with matters relating to persons, property and transactions in the North of the Island may need to consult. These include:

.        R. v. Minister of Agriculture, Fisheries and Food, ex parte S P Anastasiou (Pissouri) Ltd [2001] U.K.H.L. 71; earlier hearing on referral to the ECJ, [1999] 3 C.M.L.R. 469; European Court of Justice decision at [1994] E.C.R. I-3087.

.        Loizidou v. Turkey, ECHR, No. 15318/89, 1998-IV, July 27, 1998 (MS Word, 133 kb), (1998) 26 E.H.R.R. CD5, Nov. 28, 1996, (1997) 23 E.H.R.R. 513, Feb. 23, 1995, (1995) 20 E.H.R.R. 99; Cyprus Government summary of case at Press and Information Office site

.        Cyprus v. Turkey (MS Word, 658 kb), ECHR, No. 25781/94, May 10, 2001, (2002) 35 E.H.R.R. 30 and three prior ECHR judgments: No. 2581/94 (1997), (1997) 23 E.H.R.R. 244; No. 8007/77 (Oct. 4, 1983), (1993) 15 E.H.R.R. 509; Nos. 6780/74 and 6950/75 (July 10, 1976), (1982) 4 E.H.R.R. 482.

.        Caglar v. Billingham (Inspector of Taxes), [1996] S.T.C. (S.C.D.) 150, [1996] 1 L.R.C. 526, discussed at 92 Am. J. Int'l L. 305 (1998) and in David Turns, "Statutory Construction and 'Basic Public Policy' in Foreign Relations: Tax Exemption for 'Official Agents' of an Unrecognised State in the United Kingdom", 22 Liverpool L. Rev. 253 (1998)

.        Autocephalous Greek-Orthodox Church of Cyprus v. Goldberg and Feldman Fine Arts, Inc., 917 F.2d 278 (7th Cir. 1990), aff'g 717 F.Supp. 1374 (S.D.Ind.1989) (standing of the recognised sovereign to claim property purloined from church in the territory of the unrecognized government in North Cyprus)

.        Re Polly Peck International plc (in administration) (No 2), [1998] 3 All E.R. 812, [1998] 2 B.C.L.C. 185 (C.A.); numerous other proceedings concerning Asil Nadir and the English firm he founded can be found on Lexis and Westlaw UK. A Google or Nexis search on "Asil Nadir" will provide background.

 

(The Caglar case, by implication, underlines the problem of status of the inhabitants of Northern Cyprus, immigrants from Turkey and their descendants, who have no status as Cypriots under the laws of the Republic of Cyprus. This is an issue that will need to be settled upon reunification, and one that can create choice-of-law anomalies in cases that reach courts abroad.)

 

One must mention, if only in order to dismiss, Reynolds and Flores gratuitous (because unsupported) assertion that "[a]s far as can be discerned, most of the legislation being applied to or in the Turkish Republic of Northern Cyprus originates in Ankara." The function of this article, as should be that of any work intended for law librarians and researchers, is not to put forward or support any particular ethnic or political agenda but to provide guidance on finding the law that rules lives and commerce and to point to legal rulings by others. The TRNC has a functioning legislature, and this author has met and corresponded professionally with some of its parliamentarians and law librarians. It has a multitude of political parties and holds democratic elections.[xxiii] The notion of refusing recognition to status created by unrecognized states despite social realities and notwithstanding personal hardship, has been several times before the English courts. Adams v. Adams[xxiv], in refusing recognition to a divorce pronounced by an unrecognized judge in a court of an unrecognized state, pushed the principle to absurdity. The non-recognition of governmental acts relating to status is no longer so strictly maintained as in Adams[xxv] and the jurisdictional point has been rendered largely moot by statute.[xxvi] The principle of non-recognition was rejected in a insolvency and fraud matter by Lord Denning, M.R. in In re James[xxvii]. See R.D. Leslie, "Unrecognised Governments in the Conflict of Laws: Lord Denning's Contribution", 14 Comp. & Int'l L.J.S. Africa. 165 (1981) and, more generally, Sir Lawrence Collins, "Foreign Relations and the Judiciary"(subscription required for download of full article, which is the text of his 2001 F.A. Mann lecture), 51 Int'l & Comp. L.Q. 485 (2002).

 

Without entering into an extensive discussion of the substance of Cypriot law, it might be mentioned here that before independence, and under the Constitution of 1959/1960, the Cypriot legal system applied legal pluralism: the personal law of the individual depended upon his or her membership in a religious community, Greek or Turkish. See Constitution, Art. 2 (Greek and Turkish Communities defined), Art. 22 (Marriage and the Family), Art. 23 (Property). Compare the British Order in Council of 1922, still in force in Israel. Legal pluralism, the assignment of personal law according to religion or ethnic group, was common in the colonial and protectorate context and exists today in many Muslim and multi-ethnic jurisdictions. Researchers may wish to review:

.        M. B. Hooker, Legal Pluralism: an Introduction to Colonial and Neo-colonial Laws (1975)

.        B. Dupret, Legal Pluralism in the Arab World (1999)

.        Warwick Tie, Legal Pluralism: Toward a Multicultural Conception of Law (1999)

.        Baudouin Dupret, Maurits Berger, Laila al-Zwaini, eds., Legal Pluralism in the Arab World (1999)

.        Journal of Legal Pluralism and Unofficial Law (UCLA)

.        John Gilissen, ed., Le pluralisme juridique (1971)

.        L.I. de Winter, "Nationality or Domicile? The Present State of Affairs", 128 Rec. des Cours, 347 (1969-III)

 

The basic source of TRNC primary law is the official gazette, the Resmî Gazete KKTC, which can be consulted at the Milli Arsiv ve Arastırma Dairesi Müdürlüglü (Cyprus Turkish National Archives and Research Centre), PK 175, Girne (Kyrenia), KKTC (postal address: "via Mersin 10, Turkey") and at the Parliamentary Library, Room 008, Osman Pasa Caddesi, Lefkosa (Nicosia) (postal address also "via Mersin 10, Turkey"); at least some issues are in the Harvard University Law Library. A project has been under way since 1999 to post all laws in force on the Internet (in Turkish). An index to TRNC legislation (in Turkish), maintained at the parliamentary site of the Cumhuriyet Meclisi, is accessible online (click on MECLiS ["assembly"] and then on YASALAR ["laws" = kanunlar]). The parliamentary librarian has been helpful in the past in providing requested documentation by e-mail.

 

Other TRNC government sites:

.        TRNC Washington Representative Office.

.        TRNC London Representative Office

.        TRNC Office of the Presidency

.        The Turkish Ministry of Foreign Affairs Web site archives diplomatic materials, in Turkish and in English, on the Cyprus dispute and on the TRNC.

For example, TRNC Government statement of Dec. 14, 1997 regarding Cypriot entry into the European Union

.        TRNC Government English-language site

.        Ministry of Information

.        Kibris Sorunu ("the Cyprus problem")

.        Another directory of TRNC government sites

 

English translations of the TRNC constitution (archived copy, PDF, 2.3 mb) and its nationality law are available online.

 

The former Attorney General of the TRNC has written treatises in Turkish and in English on the subject of constitutional and political law (as well as pre-1974 treatises on Cypriot law; Dr. Necatigil also appeared as an expert witness in the Caglar case, and he provided us with the nationality law translation):

.        Zaim M. Necatigil, The Cyprus Question and the Turkish Position in International Law (2nd ed., OUP 1998)

.        Zaim M. Necatigil, Kuzey Kibris Türk Comhuriyetinde Anayasa ve Yönetim Hukukui (1988)

 

Faroe Islands (Føroyar, Færøerne)

 

The Faroe Islands are an autonomous overseas district of Denmark, not part of the European Union. While the CIA World Factbook, and dozens of Web sites which draw from it, assert that "the legal system of the Faroe Islands is Danish" that is a considerable oversimplification. Note the following declaration by Denmark in connection with its adherence to the Convention on Access to Information, Public Participation in Decision-Making and Access to Justice in Environmental Matters, Aarhus, Denmark, June 25, 1998:

 

"Both the Faroe Islands and Greenland are self-governing under Home Rule Acts, which implies inter alia that environmental affairs in general and the areas covered by the Convention are governed by the right of self-determination. In both the Faroe and the Greenland Home Rule Governments there is great political interest in promoting the fundamental ideas and principles embodied in the Convention to the extent possible. However, as the Convention is prepared with a view to European countries with relatively large populations and corresponding administrative and social structures, it is not a matter of course that the Convention is in all respects suitable for the scarcely populated and far less diverse societies of the Faroe Islands and of Greenland. Thus, full implementation of the Convention in these areas may imply needless and inadequate bureaucratization. The authorities of the Faroe Islands and of Greenland will analyse this question thoroughly."

 

Unfortunately, no useful overview of the Faroes legal system exists other than those written in Faroese or in Danish, and an original undertaking is beyond the scope of this guide. What we can provide are sources of primary and secondary law and political and economic data, online and in print, for those who might want to undertake such a project or who need to find a specific law or legal principle as applied in the Faroe Islands.

 

The following statement has been provided to us by the Mission of the Faroe Islands to the United Kingdom: "The Faroes are a part of the Danish Kingdom and the Danish judicial system; the Danish Supreme Court is also the court of last instance in Faroese matters. The Danish judicial system is comprised of many city courts as tribunals of first instance. There are two High Courts, East and West. The East High Court (Østre Landsret), which is to be found in Copenhagen, can be also be found on the Faroe Islands. The final court of appeal, the Supreme Court, is in Copenhagen."

 

For links to NATO documents, see the entry for Iceland. Denmark and Iceland have been ratifying signatories to the Treaty of Brussels (Mar. 17, 1948) and member states of NATO since 1949.

 

Constitution (Denmark)

.        in Danish

.        in English

 

Statutes and regulations

.        Legislation

.        Statutes database

.        Full text of European Union agreements and other documents relating to Faroe Islands (PDF, 33 kb)

and see:

.        Danish legislation

.        Selected Danish laws in English

.        Forlaget Thomson - Karnov online (Westlaw affiliate, fee-based[xxviii])

.        CISG Denmark electronic research library (Convention on contracts for the international sale of goods)

.        Faroes Home Rule Act (Danish Law No. 137 of March 23, 1948)

.        Faroes Home Rule Act (Faroes Law No. 11 of March 31, 1948 - Færø Amts Kundgørelse Nr. 11 af 31.03.1948 af Lov om Færøernes Hjemmestyre)

 

Print sources of law

.        Faroese Official Gazette: Lógbók fyri Føroya

.        Danish Official Gazettes: Lovtidende for Kongeriget Danmark; Ministerialtidende for Kongeriget Danmark

.        Karnovs lovsamling (published by Thomson/Karnov)

.        Faroese Law Review (Føroyskt Lógar Rit) (2001- ), a law journal, in English and Faroese

.        Faroes Budget: Løgtingsfíggjarlóg

 

Danish private international law (international privatret)

.        Joseph Lookofsky, "Danish Private International Law in the Third Millennium: Where are We Going? Where Have We Been?", in Peter Blume (ed.), Legal issues at the dawn of the millennium (1999)

.        Allan Philip, American-Danish Private International Law (Oceana 1957)

 

Government Web sites

.        General territorial government site

.        Prime Ministry

.        Parliamentary site (Løgtingið)

.        Faroe Islands Customs and Tax Authority

.        Ministry of Finance

 

Online directories of official sites

.        Directory of Danish and regional political sites

.        Hoppa! Government directory

.        Law Library of Congress page

 

Libraries and institutions; legal bookstore

.        National Library of the Faroe Islands (Føroya Landsbókasavn)

.        Danish National Library

.        University of the Faroe Islands (no law faculty)

.        Hjalmar Jacobsen Sp/f bookstore

 

Selected references:

.        Kári á Rógvi, Faroese Business Law, (Dania, 1998)

.        Jorgen Albaek Jensen, "Denmark: The Position of Greenland and the Faroe Islands Within the Danish Realm", 9 Education, Public Law and the Individual 170 (2003)

.        Tax incentives (FaroeLink, Inc.)

.        State Bank memorandum (PDF, 453 kb)

.        Historical outline of the Løgting (PDF, 1 mb)

.        Pär Olausson, "Autonomy and the European Island Regions in Europe", (PDF, 72.4 kb)

 

Greenland (Grønland)

 

(See the introductory remarks for the entry on the Faroe Islands)

 

Selected basic laws, online

.        Lovgivning - Database of statutes from 1979 to current year (in Danish)

.        another Lovgivning site

.        Constitutional Act of Denmark (1953) (PDF, 121 kb) (see Faroe Islands section for link to Danish-language authoritative version)

.        Greenland Home Rule Act, No. 577 of 1978 (Danish original version)

.        Greenland Home Rule Act, No. 577 of 1978 (English translation)

.        National Bank of Denmark Act (PDF, 29.5 kb)

 

Treaties:

.        Treaty amending the treaties establishing the European Communities to exclude Greenland, Brussels, March 13, 1985, OJEC L 029/1-4

.        Treaty on the defense of Greenland, U.S. and Denmark

.        OECD Convention on Mutual Assistance in Tax Matters: Danish declaration

 

Selected government sites

.        High Commissioner of Greenland (Rigsombudsmanden)

.        Greenland Parliament site

.        Greenland Home Rule site

 

Memoranda and reports

.        Commission on Self-Government in Greenland, Memorandum on international law issues and Greenland self-government

.        Federal Government authority in Greenland

.        Human Rights statement of Denmark to the Council of Europe

.        Contribution by the Islands Commission of the Conference of Peripheral Maritime Regions of Europe Governance and the Islands (PDF, 38 kb)

.        Ministry of Foreign Affairs "Factsheet Denmark": Greenland (PDF, 559 kb)

.        Greenland Treasury accounts for 2001

 

Another site of law-related links:

.        Law Library of Congress Guide to Law Online

 

Selected references

.        Frederik Harhoff, "Grønlands og Færøernes stilling i dansk udenrigspolitik", 1990 Dansk udenrigspolitisk årbog 57-68 (Foreign policy; Greenland and Faroe Island autonomy in EU context)

.        Finn Lynge, Selvstændighed for Grønland? (1999)

.        Nikolaj Petersen, Grønland i dansk sikkerhedspolitik (1988)

.        Friedl Weiss, Greenland's withdrawal from the European Communities (1985)

.        Nils Oervik, Greenland: the politics of a new northern nation (1984)

.        Natalia Lukacheva, Autonomy of Legal Systems in Greenland and Nunavut (PDF, 65.4 kb)

.        Jens Dahl, Self-government in Greenland

 

Iceland

 

See Wikipedia and Bartleby for Iceland's historical background. As it became fully independent only in 1944, a review of the law of state succession may be relevant.

 

The Iceland Constitution, as amended, is available in English translation on the principal government site.

 

Iceland Government sites:

.        General site, "Iceland on the Web"

.        Ministerial site

.        Ministry of Justice and Ecclesiastical Affairs

.        Executive Branch of government

.        Parliament

.        Iceland Official Gazette: Stjórnartí<eth>indi (law and ministerial gazette); Lögbirtingabla<eth> (legal gazette)

.        Supreme Court

 

Nordic Council

.        Legislative agenda

.        History and explanation (from Finnish Parliament Web site)

.        Iceland Ministry of Foreign Affairs explanation of Nordic cooperation (June 2003)

.        Swedish government explanation of judicial cooperation (May 2004)

.        Nordic Council of Ministers Action Plan (Dec. 12, 2002) (PDF, 362 kb)

.        "Nordic cooperation" (Norway Ministry of Foreign Affairs)

 

EU and the Schengen acquis

.        Legislative summary

.        Article, European Report, Nov. 4, 1999

.        "Abolition of Frontiers"

 

EFTA Court

.        Karl K. Karlsson HF. v. Iceland (PDF, 48 kb), Case E-4/01, May 30, 2002, [2002] 2 C.M.L.R. 60

.        Viggósdóttir v. Iceland Post Limited (PDF, 45 kb), Case E-3/01, Mar. 22, 2002[2002] 2 C.M.L.R. 18

.        Einarsson v. Iceland (PDF 44 kb), Case E-1/01, Feb. 22, 2002, [2002] 2 C.M.L.R. 2

.        Halla Helgadóttir v. DanÍel Hjaltason, Case E-7/00, June 14, 2001, [2001] 3 C.M.L.R. 27

.        Fagtun Ehf v. Byggingarnefnd Borgarholtsskola, Case E-5/98, May 12, 1999, [1999] 2 C.M.L.R. 960

.        Federation of Icelandic Trade v. Iceland, Case No. E-2/98, Nov. 24, 1998, [1999] 1 C.M.L.R. 907

.        Erla MarÍa Sveinbjörnsdóttir v. Iceland, Case E-9/97, Dec. 10, 1998, [1999] 1 C.M.L.R. 884

 

ECHR cases

.        Sigur<eth>ur A. Sigurjonsson v. Iceland, Ser. A, No. 264, App. No. 16130/90, June 30, 1993, (1993) 16 E.H.R.R. 462   

.        Thorgeir Thorgeirson v. Iceland, Ser. A, No. 239, App. No. 13778/88, June 25, 1992, (1992) 14 E.H.R.R. 843

.        Jón Kristinsson v. Iceland, App. No. 12170/86, Ser. A, No. 171-B, Mar. 1, 1990, (1991) 13 E.H.R.R. 238

 

Treaties:

.        Nordic treaties can be found on the UN Treaty database

.        The status of Iceland with respect to Council of Europe treaties in ETS series can be found on the CoE site

.        Treaty of cooperation between Denmark, Finland, Iceland, Norway and Sweden signed in Helsinki on March 23rd, 1962 as amended on February 13th, 1971 (PDF, 61.8 kb)

.        CCPR status

.        Economic, Social and Cultural rights treaty status

.        "Brussels II" EC Regulation on Jurisdiction, Recognition and Enforcement of Judgments in Matrimonial Matters; relationship to Nordic treaty of 1931 on marriage, adoption and custody

.        Judicial cooperation (Swedish Ministry of Justice)

.        Provisions for free movement of workers (PDF, 134 kb) (Finnish Government site)

.        Draft Arctic treaty

.        Denmark-Iceland agreement on the return of the Icelandic Manuscripts (PDF, 133 kb)

.        Convention against torture (UNHCR site)

 

Statute law

.        Laws and regulations, in Icelandic

.        Selected laws in English translation

.        Legislation, by subscription

.        Nordic Investment Bank statutes

 

Arbitration: Commercial Arbitration Court of the Iceland Chamber of Commerce

 

Fisheries

.        Iceland Shelf (NOAA site)

.        Compendium of fisheries cases

.        U.K. v. Iceland, fisheries jurisdiction case

.        Germany v. Iceland, fisheries jurisdiction case

.        Council Regulation (EC) No. 669/97 on Faroese fisheries

.        other EU fisheries agreements with non-member countries, including Faroes

.        EU fact sheet on North East Atlantic fisheries policy

.        EU Legislative summary on fisheries policy

 

Whaling

.        International Whaling Commission

.        OceanLaw

.        Commentary on Iceland Government reservation on re-joining the IWC (PDF, 125 kb)

.        U.S. Department of State comment, May 2002

.        U.S. Department of State notes on 55th meeting in Berlin, June 2003

.        U.S. backgrounder, June 2003

.        High North Alliance, Whaling and International Law

.        "Special Report: Whaling - A Bloody War", The Economist, v. 370, Jan. 3, 2004, p. 56

 

NATO issues

.        The North Atlantic Treaty

.        Icelandic delegation to NATO site

.        History of Iceland's participation in NATO, from US Navy site

.        U.S.-Iceland mutual defense treaty

.        Iceland position paper (Nov. 2002) (PDF, 128 kb)

 

Library collections

.        National and University Library of Iceland, Faculty of Law, University of Iceland

.        The New York Public Library has a major historical collection of Nordic documents and serials.

 

Selected texts:

.        Alastair H. Thomas, "The Concept of the Nordic Region and the Parameters of Nordic Cooperation", in Lee Miles, ed., The European Union and the Nordic Countries (Routledge 1996)

.        Vinding Kruse, (Else Giersing, transl.), A Nordic Draft Code (1963)

.        Stefán Már Stefánsson, The EEA agreement and its adoption into Icelandic law (1997)

.        Ring, Gerhard, Einführung in das skandinavische Recht (1999)

.        Pétur G. Thorsteinsson (ed.), Manual for Honorary Consuls of Iceland, Reykjavik, Ministry for Foreign Affairs (2d ed., Sept. 1995)

.        Ólafur Jóhannesson, Lög og réttur (Law and Rights) (1975)

 

Commercial environment; trade policy

.        Ministry of Foreign Affairs

.        EFTA "Facts and Figures" (PDF, 160 kb)

.        Company Laws (English translation)

.        Invest in Iceland Agency

.        U.S. Commercial Service Country Commercial Guide

.        Statistical agency

.        Taxation of capital and income in Iceland

 

Liechtenstein

 

Introductory note

 

"Prevailing Liechtenstein laws date to a great extent from the 19th Century. Liechtenstein law originates from Swiss and Austrian law. Of Austrian origin are civil and criminal court procedures, criminal law, succession and family law, and the law pertaining to contracts, torts and rights in personam. Swiss law pertaining to civil status, property, and to an extent, rights in personam has been adopted. The last twenty years have seen amendments to many laws."[xxix] In fact, the manner in which laws are published on paper and online unsurprisingly parallels the Swiss and to a lesser extent the Austrian practice. Substantively, laws, especially those relating to establishment and to economic activity, have been greatly affected by the European Union acquis through Liechtenstein's membership in the European Economic Area. The EU Web site and others cited in the introductory section of this article will be sources of further information. As Switzerland is responsible for management of Liechtenstein's foreign affairs and its communications and monetary system, the Swiss government Web site may be useful as well.

 

General government portal

Court system

 

Statute law databases

.        Government portal

.        Collected laws

.        GMJ Juris Verlag, laws and regulations in full text

 

Particular laws

.        2003 amended Constitution

.        Council of Europe discussion on the amended constitution

.        Law of May 22, 1996 on due diligence by financial services intermediaries (PDF, 25.5 kb) (unofficial English translation) - another copy

.        Law of Sept. 14, 2000 concerning the Amendment of the Law on Professional Due Diligence when Accepting Assets - Executive Order

.        Gesetz vom 19 September 1996 über das internationale Privatrecht [1996/194] (PIL, conflict of laws rules)

 

Relations with Switzerland with list of treaties, including:

.        Monetary accord

.        Reciprocal enforcement of judgments

.        Rights of travel, residence and establishment

 

ECHR Case

.        Wille v. Liechtenstein (MS Word, 212 kb), App. No. 28396/95, Oct. 28, 1999 (HTML format), (2000) 30 E.H.R.R. 558 (following a public lecture the applicant had given on issues of constitutional law, the Prince of Liechtenstein, as announced in a letter, decided not to appoint him to public office)

 

Print sources of law: The primary law of Liechtenstein appears in the Landesgesetzblatt (LGBl.) and is then consolidated and reprinted in the loose-leaf Systematische Sammlung der Liechtensteinische Rechtsverschriften. Reprints of the laws can be purchased over the counter from the Ministry of Justice (Liechtensteinische Regierunskanzlei) Städtle 49, FL-9490 Vaduz. Subscriptions to the Systematische Sammlung are available from GMG Verlag, Landstr. 30, FL-9494 Schaan, tel. +423 238 1166.

 

The Liechtensteinische Juristenzeitung (LJZ) is the authoritative legal journal and source of commentary and case reports. It is found in many libraries overseas.

 

The Liechtensteinische Landesbibliothek, Gerberweg 5, FL-9490 Vaduz maintains a complete collection of Liechtenstein legal materials, along with comparative-law documentation of contiguous jurisdictions. Liechtenstein laws and regulations are sold over the counter at the Liechtensteinische Regierungskanzlei, Städtle 49, FL-9490 Vaduz, and the staff will sort them by subject so that an up-to-date state of the law is provided.

 

Selected online articles, documents and sites

.        EU Relations with Liechtenstein

.        On trusts, a statutory creation within the Liechtenstein civil-law environment

.        List of laws relating to trusts

.        Residence control

.        Washington Times advertising supplement of August 17, 1998, article on lawyers in Liechtenstein (archived on InternationalReports.net site)

.        Persons and companies law (surveys in English)

.        Department of State Background Note: Liechtenstein

.        WIPO legislative profile (28 kb, PDF)

.        Roger Frick, The Foundation and Trust in Liechtenstein - their use in the international field (Nov. 2003)

.        Liechtenstein Report to the Council of Europe on human rights and national minorities 1999

.        Liechtenstein and EFTA

 

A note about Liechtenstein and an aspect of international law: Liechtenstein was party to the Nottebohm case (Liechtenstein v. Guatemala) that created the concept of "effective nationality"; a concept now somewhat eroded in view of changes in nationality law, human rights law (notably gender equality but also the evolution of nationality as primarily a source of rights rather than of obligations), and supranational arrangements. See, e.g., Micheletti v. Delegación del Gobierno en Cantabria, [1992] E.C.R. I-4239.

 

Some secondary sources

.        W. Brauneder, "175 Jahre Allgemeines burgerliches Gesetzbuch in Liechtenstein", 9 Liechtensteinische Juristenzeitung 94 (1988), pg. 102.

.        H. Batliner. "Liechtenstein", 4 Modern Legal System Cyclopedia. (loose-leaf) (Hein, 1988+).

.        Companies and Taxes in Liechtenstein, 7th.ed. (Vaduz, M.G. Kieber, 1992)

.        F.L. Trending, The Trust in Liechtenstein Law (1988)

.        F.L. Trending, A closely held Company Structure: The Establishment in Liechtenstein Law (1996)

 

Some articles of interest

.        Andrea Gattini, "A Trojan Horse For Sudeten Claims? On Some Implications Of The Prince Of Liechtenstein V. Germany" 13 Eur. J. Int'l L. 513 (2002)

.        Haig Simonian, "Liechtenstein buys new look", Financial Times, Aug. 26, 2004

.        CNN International, Aug. 15, 2004, Liechtenstein welcomes new ruler

 

A private portal to Liechtenstein websites is provided by FirstLink.

 

This survey of Liechtenstein legal resources was drafted with the kind assistance of Lic. iur. Johann Jakob, Audina Treuhand AG.[xxx]

 

Luxembourg

 

Luxembourg is a trilingual State, and this is reflected in the parliamentary (Chambre des Députés) debates recorded in the Procès-Verbaux du Bureau de la Chambre des Députés.

 

The Constitution, (PDF, 312 kb) as amended, is downloadable in French in PDF format with case-law annotations. An English translation is available from the University of Berne but does not include the 1999 amendments.

 

The official gazette (Mémorial), Statutes and most secondary sources are published in French. The site includes a searchable database of laws, reports, official gazettes and documents published since 1945.

 

The Government portal and the Government law database have links to other official sites and to sources of official documentation. These sites had been in the final stages of planning when the author called on the Ministry in 2001.

 

Printed documentation is published and sold commercially by Service central de législation, 43 Bd. F.-D. Roosevelt, L-2450 Luxembourg. They sell the periodic Relevé générale de la législation. Other periodicals are listed on their web site; see also the latest SCL Rapport d'activité (PDF, 1 mb). A private bookstore, Librarie um Fieldgen, sells law and tax materials and has an on-line bibliography and price list.

 

The Legilux web site has undergone continuous improvement over the past few years. Earlier, a Luxembourg legal database (IJUS) was maintained by CREDOC (Belgium). See also the list of CD-ROMs prepared by the Universität des Saarlandes. There is an interactive CD-ROM of the Code fiscal.

 

The Mémorial is available in CD-ROM format from Imprimerie de la Cour Victor Buck, 6, rue François Hogenberg, L-1735 Luxembourg. Back issues are maintained in a number of libraries in Europe and the USA, including the Université catholique de Louvain. Luxembourg law students study at Belgian universities and Luxembourg juridical methods to a certain extent follow the Belgian pattern. See also the site of the Institut universitaire international de Luxembourg.

 

The Chamber of Commerce site contains information about the corporate registry.

 

Bibliographic searches across the OPACs of all major Belgian university libraries can be conducted on LIBIS on the Web site of the Katholieke Universiteit Leuven.

 

The major published case reporter and digest is the Pasicrisie luxembourgeoise. An alternative source of laws and decrees is the Pasinomie luxembourgeoise. Recueil des Lois spéciales annoté d'après la jurisprudence is published by Imprimerie Saint Paul, S.A., Luxembourg. Répertoire analytique de la jurisprudence administrative du Conseil d'Etat (Guy Glodt, ed.) is pubished by the Ministry of Justice.

 

Law codes are individually compiled and published under the auspices of the Ministry of Justice, we were told at the Service Central de Législation, "as and when the need arises and time permits". These include civil, criminal, commercial and procedural codes, which can be found in many libraries.

 

Private international law

.        Hague Conference

.        Fernand Schockweiler & Jean-Claude Wiwinius, Les conflits de lois et les conflits de juridictions en droit international privé luxembourgeois (2d ed. 1997)

 

Benelux

.        Benelux Secretariat

.        Le traité d'union Benelux (Nov. 1, 1960) (PDF, 153 kb)

.        Article 306, EC Treaty

.        Conseil interparlementaire consultatif Benelux (Nov. 5, 1955)

.        History of European cooperation (Belgian Ministry of Foreign Affairs)

 

Secondary sources:

.        Annales du droit luxembourgeois (Bruylant)

.        Numerous titles published by Bruylant and Bauer

.        Judge Pierre Pescatore wrote the section on Luxembourg in the International Encyclopedia of Comparative Law. Vol. I, "National reports," sect. "L/M." (Mohr, 1974)

.        M. Calcoen, "The legal system of the Grand Duchy of Luxembourg", Modern Legal Systems Cyclopedia (Buffalo, Hein, 1982)

.        Nicolas Majerus, Histoire du droit dans le Grand-Duché de Luxembourg (Imp. Sant-Paul, 1949)

.        Kathryn Anne Davis, Language Planning in Multilingual Contexts (language usage in Luxembourg) (1994), and see:

.        Miriam Aziz and Philippe van Parijs, "Linguistic Legislation for XXIst Century Europe" (PDF, 82.2 kb)

.        General bibliography (PDF, 56 kb)

 

Malta

 

Maltese statutes are published in English and in Maltese, in print, on CD-ROM and online at the Ministry of Justice site. The official source for primary law is the Atti Tal-Parlament - Acts of Parliament and the Legislazzjoni Sussidjarjai, both published and sold by the Department of Information, Publications Office, Castille Place, Valletta. The starting point for research is the Maltese government portal. A number of Codes (civil, commercial, penal, procedural) have been consolidated and published separately.

 

The Official Gazette is available online, apparently for recent issues only. At the time of writing (October 2004), issues from June 2003 may be accessed.

 

On CD-ROM from: Malta Information Technology and Training Services, Ltd.

 

The Ministry of Justice and Local Government, Palazzo Verdelin, Archbishop's Street, Valletta publishes from time to time Laws of Malta - Analyzed Index of Titles.

 

Lexnet and Elsa Law Web, privately-sponsored sites, provide some Maltese law-related assets, but suffer from broken links, and may not be completely up-to-date.

 

Case reports

.        Collezione di decisioni dei tribunali di Malta. (19th Century cases)

.        Collezione di decisioni delle corti superior dell' Isola de Malta (title varies: Collezione di decisioni del tribunali superior; later title Decizjonijet tal grati superjari ta Malta)

.        Some digests of court decisions (in Maltese) are published by ID-DRIT, the law journal of the Law Society-University of Malta.

Under Malta's language law (PDF, 10.5 kb), any party to a case may require that it be heard in Maltese rather than in English.

 

ECHR cases

.        Kadem v. Malta (MS Word, 119 kb), App. No.55263/00, Jan. 9, 2003, (2003) 37 E.H.R.R. 18

.        Sabeur Ben Ali v. Malta (MS Word, 100 kb), App. No. 35892/97, June 29, 2000, (2002) 34 E.H.R.R. 26

.        TW v. Malta (MS Word, 168 kb) and Aquilina v. Malta (MS Word, 171 kb), App. Nos 25644/94 & 25642/94, Apr. 29, 1999, (2000) 29 E.H.R.R. 185

.        Grech and Montanaro v. Malta, App. No. 29473/95, Jan. 21, 1997, (1997) 23 E.H.R.R. CD176

.        DeBono v. Malta, App. No. 20608/92, 1993, (1993) 15 E.H.R.R. CD112

.        Demicoli v. Malta, App. No. 13057/87, Ser. A, No. 210, Aug. 27, 1991, (1992) 14 E.H.R.R. 47

 

Secondary sources:

.        C.A. Charles, "The Legal System of Malta", Modern Legal Systems Cyclopedia, vol. 4 (revised) (Hein, 1988).

.        E. Busuttil, "Malta," International Encyclopedia of Comparative Law. Vol. I, "National Reports," sect. "M." (Mohr, 1974)

 

Monaco

 

The official government Web portal, with links to ministries' and government offices' sites

 

Journal de Monaco (official gazette, recent months only, laws accessible in HTML)

 

Consolidated and indexed Monegasque laws are published by the French law publisher Editions du Juris-Classeur (part of Lexis-Nexis/Reed Elsevier). Juris-Classeur also publishes Mongegasque case reports: Décisions du Tribunal Suprême and Décisions des Tribunaux judiciaires. A second series (located at the New York University Law Library, among others) is Codes et lois de la Principauté de Monaco (Toulouse: Imprimerie du Sud, 1958- )

 

A complete collection of legal materials of the Principality is available for consultation and copying at the Bibliothèque Louis-Notari, Monaco. The national archives: Service d'Archives Centrales, Ministère d'État, Place de la Visitation, 98000 Monaco +377 93.15.86.01

 

Revue de droit monégasque is published by Palais de Justice de Monaco, B.P. 513, MC 98015 Monaco CEDEX

 

A Web search for statutes is haphazard. Some laws are available online at the site of the Agence intergouvernementale de la Francophonie; Droit francophone, "Monaco: Législation" (selected laws from 1886; latest statute entered at time of writing, 1998)

 

Adminet and Légifrance can be used to find the texts of bilateral agreements and arrangements between France and Monaco, thus Decree No. 2000-591 of June 29, 2000, amending the Frontier Convention of May 28, 1963. See also Droit.org.

 

Secondary sources:

.        A.F. Hancock, "The Legal System of Monaco", Modern Legal Systems Cyclopedia (1984).

.        M. Bettati, "Monaco", International Encyclopedia of Comparative Law. Vol. I, "National reports," sect. "M."

.        P.J. Douvier, ed., Mémento pratique Francis Lefebvre. Communauté européenne: juridique, fiscal, social, comptable, financier, partially translated and reprinted as Monaco Tax and Legal Guide

 

The City Hall (Mairie) site includes a list of government agencies with addresses, and public services provided.

 

General description (in French) of Monegasque governmental institutions.

 

Judicial structure and other information

 

Other legal and institutional data, from international sites (non-exhaustive; to show the kind of sites that may be identified in a Web search)

.        social security (from International Social Security Association)

.        social security bilateral agreements (from Centre des liaisons internationales de sécurité sociale)

.        France-Monaco social security administrative arrangement

.        Monaco constitutional court

 

Particular doctrinal essays available online:

.        A discussion of banking laws

.        Money laundering issues

 

Sites with links and downloads:

.        Monaco Mission to the United Nations

.        A general search engine: Monaconet

.        A private-sector Web page with links: Monaco Online.

 

Montenegro (Republika Crna Gora)

 

The Montenegro Constitution ("Ustav Republike Crne Gore") is available in Serbian and in English translation

 

Several sites concern themselves with Montenegrin affairs, including:

.        Montenegro parliamentary site

.        Montenegro Government site

.        (another URL)

.        Open Society Institute Montenegro

.        Center for Free Election and Democracy (Centar za Slobodne Izbore i Demokratiju)

 

European Union issues

.        European Union External Relations

.        Overview, EU relations with South Eastern Europe, and see:

.        CARDS assistance

.        EU Annual Action Programme 2003 for Montenegro (PDF, 86 kb)

.        Serbia and Montenegro background documents

.        "EU tells Serbia and Montenegro to move closer" European Voice, May 15, 2003

.        The Queen, ex parte Centro-Com Srl v. HM Treasury and Bank of England, [1997] I-81 (sanctions case)

 

On economic and currency issues (the euro), see

.        Breffni O'Rourke, Yugoslavia: Montenegro Adopts German Mark As Currency -- But With Risks, Radio Free Europe, Nov. 14, 2000

.        A Balkan euro zone: still a lot of funny money, The Economist, v. 362, Jan. 10, 2002, at p. 46

.        Something rotten: the prospects for Montenegro, whether independent or not, are bleak, The Economist, v. 368, July 17, 2003, at p. 40

 

A useful for the legal researcher is the index and ordering facility for the Official Gazette, Sluzbeni List Republike Crne Gore. The publisher has in the past been willing to provide copies of individual statutes in Serbian upon e-mail by non-subscribers.

 

Some private sites have selected Montenegrin laws in translation:

.        Petricevic law firm

.        Montenet

 

Serbian resources relevant to this survey

.        Sluzbeni Glasnik Republike Srbije (official gazette)

.        Bar Association of Serbia

.        Serbia and Montenegro Ministry of Foreign Affairs

.        ILO conventions

.        WIPO legislative profile (PDF, 152 kb)

.        U.S. trade relations policy statement (U.S. Embassy, Belgrade)

.        World Statesmen political summary

.        Ministry of Human and Minority Rights

 

Libraries and links

.        Central National Library of the Republic of Montenegro

.        Univerzitet Crne Gore

.        British Library: "Serbian and Montenegrin Internet Resources"

.        Yale Slavic & East European Collections, "Selected Internet Resources"

.        School of Slavic and East European Studies "General Resources"

.        Oneworld.net Balkan affairs search engine

 

Some general Eastern Europe Sources

.        East European Constitutional Review

.        Osteuropa-Recht (regularly translates Eastern European laws into German)

.        Gonzaga University CEE Source

.        Journal of East European Law

.        ABA Central and Eastern European Law Initiative (ABA CEELI)

.        Institut für Osteuropäisches Recht

.        Transitions Online

.        Review of Central and Eastern European Law

.        U.S. Department of Commerce Central and Eastern European Business Information Center

.        Internally Displaced Persons Project

.        LawResearch.com Yugoslavia page

 

San Marino

 

The official source of primary law is the Bollettino Ufficiale della Repubblica di San Marino, for which an annual index is available. Prior to their official publication, newly-enacted laws are available from the Ministry of Justice. Both versions may be consulted at the Biblioteca di Stato. The Bollettino Ufficiale is sold by the Dipartimento Affari Interni, 47890 San Marino, tel. +378 882 278, fax. +378 882 197.

 

The national archives are at the Biblioteca di Stato, Contrada Omerelli, 13, Palazzo Valloni, SM-47031 San Marino. (The Interior Ministry URL did not function as of early Oct. 2004)

 

A volume of case law, Giurisprudenza Sammarinese 1981-1990, was published in 1993 by Maggioli Editore.

 

An online database maintained by the Department of Internal Affairs for official use can be consulted by the public, and material printed or downloaded, at the Biblioteca di Stato. As of March 23, 1999 the database included laws through 1997. It might be worthwhile checking from time to time to see if Web access has been made available to this database. The Università degli Studi has a Dipartimento di Studi Giuridici.

 

A number of specific laws may be found on the Web servers of government agencies and international organizations, and may be located on Google or another search engine:

.        Ministry of Home Affairs

.        Ministry of Foreign Affairs

.        Labor law

.        L'Università degli Studi della Repubblica di San Marino

.        Nationality law

.        EU relations with San Marino (overview)

.        Council Decision of Feb. 28, 2002 on co-operation and customs union between the EEC and San Marino, OJEC 2002 L-84/41

.        Italy-San Marino commercial treaty, Mar. 31, 1939

.        A private site, Libertas includes directories of public offices, such as the Cogresso di Stato.

 

Some legal materials may be found on Italian web sites, including especially treaties and their implementing laws. The Council of Europe Human Rights Report on San Marino was published Nov. 4, 2003.

 

Recent ECHR cases:

.        Stefanelli v. San Marino (MS Word, 58 kb), No. 35396/97, Feb. 8, 2000, (2001) 33 E.H.R.R. 16

.        Buscarini v. San Marino (MS Word, 128 kb), No. 24645/94, Feb. 18, 1999, (2000) 30 E.H.R.R. 208

.        Tierce v. San Marino (MS Word, 140 kb), Nos. 24954/94, 24971/94 & 24972/94, July 25, 2000, (2002) 34 E.H.R.R. 25

 

Vatican State (Holy See)

 

The modern status of the Holy See is governed by the Lateran Convention of 1929 (facsimile copy, PDF, 841 kb). Ecclesiastical law is well documented in various editions of the Codex Canonici. Notices of importance from a Canon Law perspective are published in the Acta Apostolicae Sedis which can be consulted in major theological institutions, such as Heythrop College (London), and in more than 200 other libraries for which holdings are recorded in OCLC.

 

We are principally concerned here not with the Vatican religious law, but its civil law. This is documented in the Vatican's official gazette appendix, Acta Apostolicae Sedis Supplemento (per le leggi e disposizioni dello stato della Città del Vaticano) which is not included in the basic subscription to the Acta Apostolicae Sedis. Both are sold by the Vatican Publishing House, which has a price list online. Older back issues are out of print and rare. The most important issue is Vol. 1, 1929, which was issued immediately following the implementation of the Lateran Convention (also online in English translation), signed by Pietro Cardinale Gasparri and Benito Mussolini on February 11, 1929. Vol. 1 includes the Italian text of that convention as well as the nationality law of the Vatican State. We found copies of this issue in the theology library of the Université catholique de Louvain[xxxi] and at the Vatican Library in Rome.

 

For recent amendments, see the Vatican Web site (Nuova legge fondamentale) (2000). And for a commentary, Francesco Clementi, "La nuova 'Costituzione' dello Stato della Città del Vaticano" (PDF, 84 kb).

 

For international affairs, see the Secretariat of State site and the UN Treaty collection database.

 

Numerous Web sources include texts of religious law, among them the principal Vatican site. The Vatican Library web site has some, mostly ecclesiastical, materials online. A bibliography of ecclesiastic and canon law can be found on the Web site of the Università degli Studi di Milano.

 

United Kingdom European Territories

 

The Channel Islands and the Isle of Man are outside the European Union for most, but not all, purposes[xxxii] and have a unique constitutional status[xxxiii]. Gibraltar is inside the European Union for most purposes and British Dependent Territories Citizens (Gibraltar) are European Union citizens[xxxiv]. Rights of settlement and residence in the Channel Islands and the Isle of Man are founded alternatively on criteria of place of birth, paternity, employment and value of property occupied, conceived in such a manner as to benefit natives of the islands, those having a link by birth or ancestry[xxxv]; persons who have British nationality by reason of a connection with those territories are not European Union citizens and do not have EU rights until and unless they have resided in Great Britain or Northern Ireland. Some United Kingdom laws apply to these territories and their inhabitants and guidance on how to find such laws can be found in Sara Carter's Update to A Guide to the UK Legal System (last updated in 2001; check for a later version). This section deals only with legal resources unique to the territories named or which include laws directly relevant to them. (For historical cases, the researcher may want to browse through the delightful CD-ROM and online version of the English Reports, a collection of old (1220-1865) case reporters published by Jutastat that is available at the Harvard Law Library, IALS, and many others. It is also online at justis.com.

 

London sources common to all the jurisdictions include:

.        The OPAC of the School of Advanced Study, including the Institute of Advanced Legal Studies, the Institute of Historical Research and the Institute of Commonwealth Studies

.        The union catalog and OPAC of British and Irish universities, COPAC

.        The law libraries of the Inns of Court

.        Commonwealth Institute, London

 

Relevant serials, monographs and bibliographies include:

.        Law Reports of the Commonwealth

.        Annual Survey of Commonwealth Law (British Institute of International and Comparative Law, Butterworths)

.        Bibliography of Commonwealth law reports

.        Common Market Law Reports

.        The fee-based service Lawtel is a good source of case summaries (and in some case, the full text of decisions), especially those with some connection to English law. By way of example, in mid-2003 there were 29 hits on the name Gibraltar; 74 on "Isle of Man"; 38 on Guernsey; 5 on Alderney; 2 on Sark. It goes without saying that not all the hits will be relevant or useful.

.        Banks, law and accounting and legal publishers have produced guides to the use of the Channel Islands (and other offshore jurisdictions) for trust and corporate purposes. Some, such as the periodic newsletters of Baker & Mackenzie, can be found online.

.        Olsens Group of Channel Islands law firms, Resources: articles

.        Channel Islands research guide (genealogy site)

.        SOSIG Internet bibliography

.        and SOSIG's "Map of Law" country-by-country links

 

European Court of Justice and European Court of Human Rights right of residence cases:

.        Rui Alberto Pereira Roque v. His Excellency the Lieutenant Governor of Jersey, [1998] E.C.R. I-4607

.        Department of Health and Social Security v. Barr and Montrose Holdings Ltd, [1991] E.C.R. I-3479 (Isle of Man)

.        Gillow v. United Kingdom, 24 Nov. 1986, Ser. A, No. 109 (Guernsey).

 

United Kingdom web sites

.        The Stationery Office, public documents

.        TSO document search facility

.        British Library

.        Public Record Office

.        HMSO Publications

.        HMSO legislative directory

 

The House of Lords and Privy Council, and to a lesser extent other well-reasoned decisions of tribunals in England, may be persuasive of many issues before Channel Islands courts, notwithstanding their judicial independence and the impact of customary law. Because of their "foreign" status for tax and domicile purposes, the Channel Islands are a flight destination for capital. Increasingly the courts have developed theories to bring the fruits of tax fraud within the reach of the British fisc, whether through insolvency proceedings or otherwise[xxxvi]. Compare the Statute of Elizabeth, the common-law fraudulent conveyance law described in a Trusts and Estates article by Philip Hobson. (The Statute of Elizabeth was applied in some U.S. jurisdictions prior to the adoption of the uniform laws, in the District of Columbia until 1995[xxxvii].)

 

Some references:

.        LePatourel, "Origins of the Channel Islands Legal System." 1 Solicitor Quarterly 198 (1962)

.        K.R. Simmonds, "United Kingdom", International Encyclopedia of Comparative Law. Vol. I, "National Reports", sect. "U" (Mohr, 1976), pp. v-104.

.        Richard Plender, "The Channel Islands' Position in International Law", 3 Jersey law review 136 (1999)

.        Review of Financial Regulation in the Crown Dependencies, Part I and Part II, Cm-4109 (Nov. 1988)

.        Island Life, "The [Guernsey] Legal System"

 

One area that merits review in connection with the study of United Kingdom offshore jurisdictions is the expanding external reach of the UK, US and other courts in enforcement matters. This may be in money-laundering, bankruptcy, enforcement of judgment, contempt or criminal proceedings. A few references:

.        In re International Administrative Services, Inc., 211 B.R. 88 (Bankr. M.D. Fla. 1997)

.        David Graham, "Tucker and the Taxman", Ian Fletcher, ed., Cross-Border Insolvency: Comparative Dimensions 205 (1990)

.        P. St.J. Smart, "International Insolvency and the Enforcement of Foreign Revenue Laws", 35 Int'l & Comp. L.Q. 705 (1986)

.        In re Lawrence, 238 B.R. 498 & 251 B.R. 630 (Bankr. S.D. Fla. 1999)

.        FTC v. Affordable Media, 179 F.3d 1228 (9th Cir.1999)

.        In re Portnoy, 201 B.R. 685 (Bankr. S.D.N.Y. 1996)

.        Brown v. Higashi (In re Brown), 4 Ak. Br. Rpt. 279 (Bankr. D. Alaska 1995)

.        Riechers v. Riechers, 679 N.Y.S.2d 233 (Sup. Ct., West. Co., N.Y., 2d Judic. Dept. 1998)

.        Ronald Smothers, "Banker Outlines Money Laundering in Caymans", N.Y. Times, Aug. 3, 1999, at 1, B6

 

and see

.        the Uniform Fraudulent Transfer Act

.        Jay Adkisson's Fraudulent Transfers site

.        Chris Riser's asset protection site.

 

On the future direction of legal practice in the Channel Islands:

Lucy Hickman, "All revved up for taxing times ahead -- the streets of Jersey, Guernsey and the Isle of Man may be paved with gold but local solicitors are anxious to shrug off the traditional tax-haven image", 98 Law Soc'y Gazette 34 (2001) ("The islands' larger law firms all quote their financial work - and associated referrals from London's City firms - as generating most of their income.")

 

Gibraltar

 

The official Government site and various law and commercial sites, such as Gibland Secretarial Services Limited (a company formation firm) provide brief summaries on the Web of Gibraltar's constitutional and legal status. As the Barlow-Clowes case (R. v. Clowes, [1994] 2 All E.R. 316 (C.A. Crim.)) demonstrated, although English law is the model for Gibraltar law, in specific areas, notably financial services, the law and practice are less rigorous in Gibraltar.

 

The Gibraltar Government portal has descriptive material but no substantive law content. See instead the site of the Gibraltar London Office.

 

On the constitutional status of Gibraltar, see House of Commons, Foreign Affairs, Fourth Report, June 8, 1999; on the current status of talks between Spain and the UK, "Britain Abandons Gibraltar Talks", Daily Telegraph, June 9, 2003. For a commentary, see Thomas D. Grant, "Gibraltar on the Rocks", 116 Hoover Institution Policy Review (2002)

 

See also the Treaty of Utrecht.

 

On the personal status of the inhabitants of Gibraltar, see

.        White Paper, Partnership for Progress and Prosperity, Britain and the Overseas Territories (PDF, 3.8 mb), HMSO, Mar. 17, 1999, cm. 4264

.        British Overseas Territories Act 2002

 

On the EEC-Morocco Co-operation Agreement and Gibraltar immigration, see Regina v. Director of Labour and Social Security, ex parte. Amimi Mohamed, [1992] 3 C.M.L.R. 481.

 

On EU free movement rights: Gibraltar Association for European Rights, "Report on Gibraltar and the European Union's Rules on the Free Movement of People" (1997)

 

EU state aids case: Gibraltar v. European Commission, [2001] E.C.R. II-3915; failure to transpose a directive:

 Commission v. United Kingdom, Case C-30/1, Sept. 23, 2003.

 

Privy Council case, discussion of the common law in Gibraltar: Almeda v. Attorney General for Gibraltar, [2003] U.K.P.C. 81, [2003] All E.R. (D) 335 (RTF Format, 111 kb).

 

Laws of Gibraltar are published as The Laws of Gibraltar and sold by Government Printer, Gibraltar (1984- ).

 

One law firm's commentary on Gibraltar laws.

 

Case law is published as Gibraltar Law Reports, Government Printer, (1979- ) (most recent number on library shelves at time of writing is 1999/2000).

 

The Gibraltar Gazette is available at the British Library, the Center for Research Libraries and the Dag Hammarskjold Library, United Nations, New York. The address for sales and subscriptions is 6, Convent Place, Gibraltar.

 

Companies House maintains a site with legal materials and a searchable company registration database.

 

Some cases (of national and territorial, as well as European Union tribunals) relevant to European Union matters appear in Common Market Law Reports, in print and on Westlaw. Privy Council cases, decided in London, appear in the Appellate Cases series of the Law Reports, and decisions since 1999 (and a few selected earlier judgments) appear on the Privy Council Judicial Committee Web site.

 

Additional useful Web sites and online documents:

.        History and Heritage (Gibraltar London office)

.        Gibraltar news online

.        Parliamentary Select Committee on Foreign Affairs: 11th Report, Conclusions and Recommendations

.        Chief Minister's speech to House of Commons European Atlantic Group, Nov. 24, 1997

.        GibraltarFinance.com

 

Guernsey, Alderney, Sark

 

Alderney and Sark, separate jurisdictions are administratively combined with Guernsey for some purposes. The Island of Sark briefly became well known in United States banking circles after 1968 following the "Bank of Sark" scam (another site).

 

The following are the principal official sources of law:

.        Ordinances of the States of Guernsey (found at Trinity College Dublin and at the Bodleian Law Library, Oxford)

.        Official government web site

.        Law Officers of the Crown

 

A private law firm, Babbé Le Pelley Tostevin, has produced an online introduction to Guernsey law.

 

A private organization, ITPA, provides electronic access to laws of Guernsey and other offshore jurisdictions, relevant to taxation.

 

There is an online daily newspaper which reports heavily on legal and commercial matters.

 

Other print sources:

.        Actes des Etats de l'Île de Guernsey. 1605-1815

.        Recueil d'ordonnances de la Cour royale de l'Isle de Guernsey, 1853-1931

.        Recueil d'ordres en Conseil d'un intérêt général enrigstrées sur les records de l'Ile de Guernsey depuis l'année 1800

.        Orders in Council and other matters of general interest registered on the records of the Island of Guernsey

.        Ordinances of the States of Guernsey (subsidiary legislation; title varies: Recueil d'ordonnances de la cour royale; Permanent ordinances of the States).

.        Guernsey Law Journal includes court reports and other legal material.

 

Jersey

 

Online legal resources include:

.        States Assembly Web site

.        General Jersey government site

.        Jersey Legal Information Board (includes a searchable data base of court decisions; access to full-text of the decisions may require a login and password, freely given by return e-mail upon registration)

.        The Board also publishes an online law review

.        Judicial Greffe

.        Viscount's Department, insolvency (désastre) proceedings

.        Immigration and Nationality (see an exchange of letters by a Channel Islander with the Home Office)

.        An article on "Deportation from Jersey and EC Law" appears at the Jersey Legal Information site, as well as an article by Richard Plender, QC on the rights of EU citizens

.        Bedell Cristin (a Jersey law firm) articles, briefings, legislation update and summaries of judgments.

 

Printed sources include, for current law:

.        Lois et règlements passés par les États de Jersey: revêtus de la sanction royale, et non compris dans le Code de 1771 (current to date)

.        Jersey, Regulations and Orders

.        Jersey Law Reports

 

And for documenting older law:

.        Ordres du Conseil et pièces analogues enrégistres à Jersey. 1536-1867

.        Recueil des lois de Jersey. 1771-1881 and various subsequent reprints and consolidations

.        Regulations and orders. Revised edition. 1939-1955

.        Ordres en Conseil, lois, etc. Liste des actes du Parlement, etc. d'intérêt public. 1771/1850-1964/65

.        Orders in Council, laws, etc., List of acts of Parliament of public interest. 1966-67

.        Judgments of the Royal Court of Jersey and the Court of Appeal of Jersey

 

Privy Council constitutional case, In the Matter of the Jersey Jurats, (1865-67) L.R. 1 P.C. 94

 

Secondary sources:

.        R. Southwell, "A Note on Sources of Jersey law", 1999 Jersey Law Review 213

.        R. Lemprière, "Constitution of the Bailiwick of Jersey", 1 Solicitor Quarterly 208 (1962)

.        A. Binnington, "Frozen in aspic? The Approach of the Jersey Courts to the Roots of the Island's Common Law", 1 Jersey law Review 21 (1997)

.        R. Lemprière, "Constitution of the Bailiwick of Jersey", 1 Solicitor Quarterly 208 (1962)

.        A useful source of legal background on the bailiwick is: "Jersey: Constitutional Status", 12 Commonw. L. Bull. 556 (1986).

 

Isle of Man

 

Like the foregoing offshore United Kingdom jurisdictions, the Isle of Man derives its transnational juridical importance from its independent fiscal, financial services, trust and company law regimes. Latterly, its LLC law has attracted attention; LLCs, attractive in the United States for their informality of organization and management, may be useful internationally as hybrid entities. In the USA, "check the box" rules allow for option as to tax treatment; in the United Kingdom and many other countries (but not Switzerland) they are treated for tax purposes as corporations. Articles 75 and 76 of the UK Finance Act 2001 formalized policy in this regard (addressing the use of English limited liability partnerships to hold real property). (A Google search under "hybrid entity" will yield explanatory material on the tax advantages of the differential cross-border treatment.)

 

A general description of the Manx legal system appears at the Manx government Web site.

 

Print sources of law:

.        Statutes of the Isle of Man (several series)

.        Isle of Man statutes in force

.        Juta's statutes of the Isle of Man (1999)

.        Manx Law Bulletin

.        Manx Law Reports

 

Online sources of law include:

.        General Tynwald (parliament) Web site. Copies of Hansard (the Tynwald proceedings) may be found there in Adobe Acrobat PDF format.

.        Acts of Tynwald; also on LexisNexis UK (available to UK academic users through Athens)

.        Manx Law Reports

.        Law Society site; and and see "Channel Islands and the Isle of Man Law: A research guide by the Law Society Library"

.        Manx ecclesiastical law, Kirk Braddan Web site

.        C.C.A. Pearce, "The Independence of the Manx Church"

 

Note in particular:

.        Isle of Man LLC law (and see Deloitte and Touche Tax Alert: U.S. Finalizes Proposed Regulation on Foreign Entity Classification (PDF, 126 kb) and Treasury Regulation § 301.7701-1, -2 & -3)

.        Family Law Act 1986 and Family Law Act 1986 (Dependent Territories) Order 1991 (S.I. 1991/1723) (discussed in Charles A Cain, "The Family Law Act 1986 - A Critique"[xxxviii] 32 Fam. L.J. 39 (2002))

 

A general description of Manx company law is available at the Government site and at various proprietary sites (which should be treated with appropriate caution), such as the Executive Business Services site.

 

Similarly for Manx trust law (PDF, 30.7 kb) (another survey) (PDF, 94.1 kb). With respect to trusts, a particular caution is necessary in regard to any purported tax benefits for US and UK taxpayers; such benefits may in fact be nonexistent in view of current reporting and attribution rules based upon the nationality and domicile of the settlor or beneficiary; and, further, general information exchange programs between the UK Inland Revenue and third-country fiscal authorities.

 

Isle-of-man.com offers constitutional materials and information on general infrastructure issues.

 

Private firms with useful material in IOM offshore transactions:

.        Fedelta (financial services and tax)

.        Cains solicitors

 

Selected references (in reverse date order)

.        Augur Pearce, " When Is A Colony Not A Colony? -- England And The Isle Of Man"[xxxix], 32 Common L. World Rev. 368 (2003)

.        Tolley's Taxation in the Channel Islands and the Isle of Man (regularly updated)

.        Peter W. Edge, Manx Public Law (1997)

.        Jane D. N. Bates, Isle of Man Companies Act 1992 (1992)

.        K.F.W. Gumbley, "Extension of acts of Parliament to the Isle of Man." 8 Manx Law Bull. 78 (1987)

.        Simon A. Horner, The Isle of Man and the Channel Islands: a Study of Their Status Under Constitutional, International and European Law (1984)

.        J. Uglow, "The Isle of Man" in W. Twining and J. Uglow, eds., Law Publishing and Legal information: Small Jurisdictions of the British Isles 119 (1981)

.        George V.C. Young, Subject Guide to, and Chronological Table of, the Subordinate Legislation of the United Kingdom Having Effect in the Isle of Man at the Beginning of 1976, 1865-1975 (1978)

.        United Kingdom National Committee of Comparative Law, A bibliographical guide to the law of the United Kingdom: the Channel Islands and the Isle of Man (1973)

.        Report of the Joint Working Party on the Constitutional Relationship between the Isle of Man and the United Kingdom (HMSO 1969)

.        Index to Isle of Man statutes in operation on the 6th July, 1957 (1960)

.        Legal bibliography of the British Commonwealth of Nations, (Sweet & Maxwell, 1955- )

.        "British Dominions and Protectorates in Europe and Africa" 15 Commercial Laws of the World (1911)

.        Mark Anthony Mills, ed., Ancient Ordinances and Statute Laws of the Isle of Man (1821)

 

General sources of information on foreign, international and comparative law

 

A source of country-by-country bibliographies and legal-system overviews is the Reynolds and Flores Foreign Law Guide, although it is pricey considering that much of its contents is historical material or public-domain data available elsewhere on the Internet. It would also be helpful if the country introductions indicated the names of the relevant local legal expert, and the year of last update.[xl] Nevertheless, for those with access it is a good first stop for researchers new to a jurisdiction, especially those who lack the relevant language skills. Researchers without access to the online version can consult the same editors' loose-leaf compilation Foreign Law: Current Sources of Codes and Basic Legislation in Jurisdictions of the World (below) and use the sources given here to develop much of the same bibliographic and background material.

 

Country Commercial Guides, Background Notes and Human Rights Reports published by the U.S. Departments of Commerce and State will generally mention economic and legal issues of concern to the U.S. Government. Other material appears in the Post Reports intended as guidance for U.S. Government employees assigned overseas and the Foreign Affairs Manual, containing operational instructions and, 7 FAM, background information on local judicial and public records systems.

 

Researchers are also advised to look at the traditional comparative-law sources, such as those listed on the Georgetown University Law Center's International & Foreign Legal Research guide to Researching Latin American Legal Systems, upon which the following list is based in part:

.        T. Reynolds & A. Flores, Foreign Law: Current Sources of Codes and Basic Legislation in Jurisdictions of the World (periodically updated)

.        J. Roberts, A Guide to Official Gazettes and Their Contents (rev. ed., Law Library of Congress, 1985) (somewhat dated, but more widely available than the more complete bibliography which follows)

.        Dag Hammarskjold Library, Government Gazettes, An Annotated List of Gazettes held in the Dag Hammarskjold Library (rev. ed., 1986, United Nations, manuscript update to March 1992, Part I (100 pp., PDF, 784 kb) Part II (90 pp., PDF, 1478 kb)

.        R.A. Danner and M.H. Bernal, eds., Introduction to Foreign Legal Systems (1994)

.        Guide to International Legal Research (3rd ed., 1998)

.        International Encyclopedia of Comparative Law (various dates)

.        Szladits' Bibliography on Foreign and Comparative Law: Books and Articles in English (1995- )

.        Accidental Tourist on the New Frontier: An Introductory Guide to Global Legal Research (1998)

.        Martindale Hubbell International Law Digest (periodically updated)

.        Guide to Country Information in International Governmental Organization Publications (Congressional Information Service 1996)

.        Guide to Official Publications of Foreign Countries (2nd ed. CIS 1997)

 

For readers of French, several relevant loose-leaf publications with comparative-law content are published by Dalloz and by Juris-Classeur.

 

Additional sources may be found in print and online, thus:

.        Penn State University Comparative Commercial Law Research Guide and Bibliography

 

A list of European law faculties is on the Hieros Gamos site.

 

A Final Note

 

As official gazettes, parliamentary debates, consolidated statutes and case reports migrate to the Web, public, and especially foreign, access is rapidly expanding. One may consider that it is in the particular interest of smaller jurisdictions -- and most especially those whose sovereignty is in dispute and that want to promote an image of stability, commercial vitality and rule of law -- to make their laws readily available. Two obstacles remain: language and cost. In the course of the broader, Europe-wide research project underlying this report, we had mixed responses from national authorities. We received an immediate, positive response from the Jersey authorities, and positive help from parliamentary librarians when we met them in person. One might have hoped for a more robust response from lawyers and law librarians at commercial providers and private law firms with promising web sites, notably those in Cyprus.

 

A further problem underlying foreign and comparative-law research is that of language and official translations, which will be the subject of a later report. Of the jurisdictions reviewed, Luxembourg and the Republic of Cyprus have more than a single written language but in practice both use only one for statutes. Malta uses two languages in its judicial proceedings. Andorra and Luxembourg have three working languages each; Andorra's use of Catalan and the Faroes' of Faroese for written legal documentation may challenge many foreign researchers. The Danish translation of Faroese documents may not reduce the challenge by much. For passages written in "world languages" machine translations, translating search engines (such as Google and Altavista) and online dictionaries may be helpful. There was a brief effort among law librarians to make available volunteer translating resources to assist in deciphering brief passages; a more satisfactory long-term solution might lie (if demand and financial resources would support it) in the intervention of a student employment service, along the lines of Columbia Tutoring and Translating Agency at Columbia University. (This URL did not function as of early Oct. 2004. The Agency's telephone number is 212 854 4888.)

 

 



[i] The issues of copyright in laws and case reports, the "star pagination" <http://www.llrx.com/features/jurisline4.htm> issue (value added, something also addressed, but primarily as a matter of contract, in the Jurisline <http://www.llrx.com/features/jurisline.htm> case) and infringement by digitization <http://www.llrx.com/features/digitization4.htm> have been raised before in articles on Llrx.com. The conflict of laws issue is not easily resolved in claims arising from the extension of copyright <http://www.copyright.gov/legislation/s505.pdf> (PDF, 173 kb) to 70 years from the death of the author or (anonymous works and works for hire) 95 years from publication in the United States (17 U.S.C. §§ 302, 304): other countries have not followed suit, and potentially infringing works may be stored anywhere, even on the high seas (see Sealand <http://www.uniset.ca/naty/80ILR683.htm>, below). Or they may be stored "nowhere", and developments in peer-to-peer technology, high-speed communication, cheap data storage and effective search engines pose a great threat to the value-added claimed for the traditional legal database.

The impossibility of finding, 50 years after publication, literary heirs or business successors with respect to academic works for which profit was not the motivation has become a serious obstacle to access to doctrine and other secondary sources and led to rampant disregard for the law and a broad, self-serving interpretation of "fair use". Those wishing to pursue the issue may want to start with the HMSO "Dear Publisher" letter <http://www.hmso.gov.uk/copy.htm> and Matthew Bender, & Co. Inc. v. Hyperlaw, Inc. <http://www.uniset.ca/other/158F3d674.htm>, 158 F.3d 674 (2d Cir. 1998) cert. denied, 526 U.S. 1154 (1999) ("star pagination" case).

Another source of confusion of rights is the linking to internal references within a site rather than to a home page. Arguably, site owners have no particular right to insist that visitors enter their sites only through a home page and respect a system of frames or searching, only that no false claim of ownership or authorship is made. The argument is strengthened when the reference is for non-commercial purposes. Archiving and caching of web sites, the object of a number of academic and national-library projects and (at least ephemerally) an essential part of the work of search engines and web crawlers, is another potential source of conflict in matters of ownership and control. (In an effort to reduce the number of broken links, some of the information sites referred to in this article have been cached, complete with the original links, advertisements and references to GIFs and JPEGs. Some links are to articles and documents archived on university servers; the life span of such links is unpredictable.)

Copyright issues aside, a recent source of Internet deletions and disappearing documents, especially of U.S. Government publications, is political embarrassment, and the use of security justification to defeat FOIA arguments. See, e.g., The Memory Hole <http://www.thememoryhole.org>.

[ii] CIA World Factbook <http://www.cia.gov/cia/publications/factbook/fields/2119.html> data July 2004 estimates, except for Cyprus, for which the Factbook total for the entire island in 2004 is 775,927, and Montenegro, for which the population was last separately reported in the 2000 Factbook.

[iii] The population figures for Cyprus are contentious and the grant of status to immigrants to North Cyprus and their progeny is discounted by the Republic of Cyprus Government and some international organizations as "contrary to international law" <http://www.humanrights.coe.int/Minorities/Eng/FrameworkConvention/StateReports/1999/cyprus/D.htm>. The issues of vested interests and the status of offspring of refugees and migrants would seem to be a matter for diplomatic, rather than legal, analysis.

[v] Northern Cyprus population based on TRNC 1998 census. The last official census tally of the entire island of Cyprus (1960) was 573,566.

[vi] Source: Montenegro Statistical Office, Pobjeda, Sept. 23, 2004.

[vii] In re James (an Insolvent) <http://www.uniset.ca/microstates/1977Ch41.htm>, [1977] Ch. 41.

[viii] David Cay Johnston, Perfectly Legal: The Covert Campaign to Rig Our Tax System to Benefit the Super Rich - And Cheat Everybody Else (2004) and "The Loophole Artist" <http://tinyurl.com/634te>, N.Y. Times Magazine, Dec. 21, 2003, p. 18. Compare: Peter Vaines, "Note: Taxing Matters: Domicile", 143 New L.J. 1076 (1993) ("It would appear that the proposed changes to the law of domicile, which everybody has been going on about for so long, may have gone out of the window, rather in the manner perhaps of the proposals for the taxation of UK trusts. A Parliamentary question on May 27 extracted the statement that the Government has 'no immediate plans to introduce legislation on the subject'.").

[ix] R. P. Anand, "Sovereign equality of States in international law", 197 Rec. des Cours 9 (1986-II).

[x] Researchers may find useful case law of these jurisdictions reprinted in the series "Law Reports of the Commonwealth". Cases decided by the Privy Council will usually be in the Appellate Cases series of the Law Reports; also online to subscribers to Justis <http://www.justis.com/navigate/main.html>, Lexis <http://www.lexis-nexis.com/>and Westlaw <http://www.westlaw.com>, Butterworths <http://www.butterworths.co.uk/> and on CD-ROM. See also the Common Market Law Reports for cases touching on EU interests.

[xi] In the Lloyd's matter the U.S. courts almost universally applied English law while the academic commentators universally argued for the application of American law.

[xii] See the Jenard Report <http://www.uniset.ca/microstates/jenard.htm>, OJEC 1990 C-189/7.

[xiii] See the Maltese book Europe: Your Government's Proposal <http://www.doi.gov.mt/EN/archive/EU-book/eubookindex.asp>, especially Chapter 4.

[xiv] The OECD project was discussed critically in Mason Gaffney, "A response to the OECD report Harmful Tax Competition: An Emerging Global Issue", 7 J. Int'l Trust & Corp. Planning 23 (1999).

[xv] The article discusses the economic viability of micro-states and autonomous regions (the areas under study here, plus the Spanish and Portuguese territories) in relation to 1989 GDP, but does not address the issue of legal autonomy and taxation.

[xvi] See George Young, Corps de droit ottoman (7 vols., 1905). George Young was vice-consul in Damascus at the time; he went on to have a distinguished career in UK government service.

[xvii] Mentioned in six UK statutes: Adoption and Children Act 2002 <http://www.hmso.gov.uk/acts/acts2002/20020038.htm>, Ch. 38; Arms Control and Disarmament (Inspections) Act 1991, Ch. 41; Visiting Forces Act 1952, Ch. 67; British Overseas Territories Act 2002 <http://www.hmso.gov.uk/acts/acts2002/20020008.htm>, Ch. 8; Contracts (Applicable Law) Act 1990 <http://www.hmso.gov.uk/acts/acts1990/Ukpga_19900036_en_1.htm>, Ch. 36; British Nationality Act 1981 <http://www.uniset.ca/naty/BNA1981revd.htm>, Ch. 61.

[xviii] Catalogued as "Episemos ephemeris tes Kypriakes Demokratias" at the Center for Research Libraries; "Episemos ephemeris tes demokratia" at the Bodliean; "Episimi efimerida tis Kypriakis dimokratias" at ISDC.

[xix] Eliminating breathing marks and grave and circumflex accents.

[xx] R. v. Home Secretary ex parte Yurteri <http://www.uniset.ca/microstates/yurturi.htm>, CO/138/95, Q.B. Jan. 19, 1995, unreported.

[xxi] Difficult of translation, the Refugee Convention uses "country of origin" <http://www.unhchr.ch/html/menu3/b/o_c_ref.htm> Antonio Fortin, "The Meaning of 'Protection' in the Refugee Definition" <http://www3.oup.co.uk/reflaw/hdb/Volume_12/Issue_04/pdf/120548.pdf>, 12 Int'l J. Refugee L. 548, 557 (2000).

[xxii] See, e.g., Chagos Islanders v. Attorney General <http://www.courtservice.gov.uk/judgmentsfiles/j1970/chagos.htm>, [2003] E.W.H.C. 2222 (QB), [2003] All E.R. (D) 166; Luxemburg v. Goldfinger <http://www.privy-council.org.uk/files/other/goldfinger-rtf.rtf>, [2002] U.K.P.C. 60 (P.C., Anguilla) (RTF file); R. v. Barnet London Borough Council, ex parte Shah <http://www.uniset.ca/microstates/1982QB688.htm>, [1982] Q.B. 688 (C.A.).

[xxiii] The country's pariah status, it is submitted, comes from elsewhere: the confusion inherent in standards for according sovereign title to land in the modern era, and pragmatic diplomacy that extends even into international-law forums, and which affect, to varying degrees, the treatment afforded the TRNC, Taiwan, Transnistria, Republika Srpska, Somaliland, Kosovo, Montenegro, among non-states with functioning legal systems worthy of study.

[xxiv] [1971] P. 188, 52 I.L.R. 45.

[xxv] Emin v. Yeldag <http://tinyurl.com/ywwsl> [2002] 1 F.L.R. 956. distinguishing Adams v. Adams and B. v. B. (Divorce: Northern Cyprus) <http://tinyurl.com/359lc>, [2000] 2 F.L.R. 707, [2001] 3 F.C.R. 331.

[xxvi] SI 1972/1718 (repealed by Zimbabwe Act 1979, s. 6(3) afforded recognition to status effected by acts of Rhodesian authority; see also Family Law Act 1986 <http://tinyurl.com/zbcj>, art. 45 & 46. The English and United States cases concerning the Zeiss trademark addressed a comparable issue : Carl Zeiss Stiftung v. V.E.B. Carl Zeiss Jena, 293 F. Supp. 892 (S.D.N.Y., 1968); Kunstsammlungen zu Weimar v. Elicofon, 478 F.2d 231 (2d Cir. 1973); Carl Zeiss Stiftng v. Rayner & Keeler Ltd (No. 2), [1967] 1 A.C. 853 (H.L.) Other cases: Madzimbamuto v. Lardner-Burke, [1969] 1 A.C. 645 (treason; sovereignty of territory under control of a usurper); Bilang v. Rigg, [1972] N.Z.L.R. 954, 48 I.L.R. 30 (Rhodesian divorce; question of judge's oath of office).

[xxvii] [1977] Ch. 41.

[xxviii] We have received the following statement from Karnov.DK, reproduced with permission:

"Karnov and UfR only cover Danish legislation and court decisions. Some of the laws are not in force in the Faroe Islands and Greenland or are in force in a modified form. The Karnov annotations specify this. Specific regulations issued by Danish governmental agencies or legislative bodies in the Faroe Island and Greenland are not published in Karnov.

"Karnov and UfR are only published in Danish.

"Karnov and UfR Online = Westlaw.DK is not available through Westlaw due to use of different technologies and business models. The demand from Westlaw customers for Danish legislation can not justify the costs of integrating the databases at this time, though Thomson strategy is in a 3-5 year perspective to have a common platform for all legal services.

"Westlaw.DK is available on a subscription basis only. The cost of a single-user license is approximately £750 per annum with high discount for additional users."

[xxx] Mr. Jakob's comments follow: "Mein kurzer Kommentar: Die von Ihnen Zitierte Literatur kann mit Sicherheit nicht als massgebend bezeichnet werden. Auf jeden Fall kann die von Ihnen zitierte Literatur nicht als Leading Opinion bezeichnet werden. Bei der Literatur würde ich deshalb allein auf die Liechtensteinische Juristenzeitung verweisen. Darin sind neb st regelmässigen Artikeln auch Urteile von sämtlichen liechtensteinischen Gerichten wider gegeben.

"Im übrigen entspricht Ihr Text weiterhin der Realität. In juristischer Hinsight (staatspolitischer Art) ist vielleicht noch von aktueller Verfassung zu ändern. Er will, dass ihm mehr Macht eingeräumt wird (insbesondere auch bei der Wahl der richter; der Fürst hat gute Chancen zu gewinnen), die Gegner des Fürsten wollen demgegenüber bei der bisherigen Verfassung bleiben."

[xxxi] Interestingly, given to UCL as part of German reparations following World War II. The library was burned down by the German military in both wars. See P. Delannoy, "The Library of the University of Louvain" <http://www.uniset.ca/microstates/delannoy_louvain.htm>, 77 The Nineteenth Century 1061 (1915) and Ministère de la Justice, War Crimes Commission (Belgium), War crimes committed during the invasion of the national territory, May, 1940: the destruction of the library of the University of Louvain (Liège, 1946, 36 p.) and Nuremburg War Crimes Trial, hearing of Feb. 4, 1946 <http://www.nizkor.org/hweb/imt/tgmwc/tgmwc-06/tgmwc-06-50-04.shtml>.

[xxxii] Department of Health and Social Security v. Barr, [1991] E.C.R. I-3479 (relationship with the Isle of Man; unstated in the published judgment was an underlying public-security motivation).

[xxxiii] Jersey: Constitutional Status", 12 Commonw. L. Bull. 556 (1986).

[xxxiv] British Nationality Act 1981 <http://www.uniset.ca/microstates/naty/BNA1981revd.htm>; O.J.E.C. 1982, C-23/1 <http://www.uniset.ca/gibraltar.pdf> (PDF, 48 kb).

[xxxv] Gillow v. United Kingdom <http://hudoc.echr.coe.int/Hudoc1doc\HEJUD\sift\78.txt>, ECHR, 24 Nov. 1986, Ser. A., No. 109 (Guernsey).

[xxxvi] In re Clore (dec'd) <http://www.uniset.ca/microstates/1982Fam113.htm>, [1982] Fam. 113; Inland Revenue Comm'rs v. Stype Investments (Jersey) Ltd. <http://www.uniset.ca/microstates/1981Ch367.htm>, [1981] Ch. 367 (Ch. D.); allowing appeal <http://www.uniset.ca/microstates/1982Ch456.htm> of the Commissioners [1982] Ch. 456 (C.A.); Inland Revenue Comm'rs v. Stannard <http://www.uniset.ca/microstates/19841WLR1039.htm>, [1984] 1 W.L.R. 1039 (Ch.D.) (following IRC v. Stype, holding testator's personal representative liable for tax, although resident in Jersey).

[xxxvii] Uniform Fraudulent Transfer Act of 1995, Law 11-83, D.C. Code §§ 28-3101-28-3111 (2003).

[xxxviii] "First, it provides for common rules of jurisdiction in respect of (essentially) private law applications concerning children throughout the UK and the Isle of Man. Secondly, it provides a system for the recognition and enforcement throughout the UK and Isle of Man of such orders (but note, there is nothing equivalent under this Act to recognising and enforcing 'rights of custody', as under the Hague Convention on the Civil Aspects of International Child Abduction 1980) made in any one part of the UK or dependent territory."

[xxxix] "Manx emancipation from English tutelage still falls short of independence. Island courts' and constitutionalists' efforts to reconcile the continuing role of Crown and Parliament with insular aspirations are typified by dicta of the Staff of Government Division in Crookall v Isle of Man Harbour Board [[1981-83] Manx L.R. 266 (1982)] and Re CB Radio Distributors [[1981-83] Manx LR. 381 (1983)]."

[xl] The latter problem is illustrated by the description in the Isle of Man introductory section, in late 2003, of Juta's Statutes of the Isle of Man, as "a 1996 compilation" when major law libraries hold a 1999 edition.