The ability of organisational insiders to speak up and disclose information in the public interest is at the core democratic values. It seems paradoxical then to punish and prosecute those who actively practice them. The time is ripe to establish a legal framework with clear requirements for protected disclosure that affords a wide protection to individuals who expose wrongdoing in the public interest.
The United Nations Covenant should be interpreted to prohibit state mandated bank secrecy, which facilitates tax evasion by wealthy residents of the developing world. In other words, bank secrecy laws of Lichtenstein, Panama, and Switzerland, for example, violate internationally recognized human rights.
Mit zwei wichtigen Entscheidungen, eine davon sogar epochal wichtig, versucht der Europäische Gerichtshof für Menschenrechte in Straßburg heute, die Türkei auf den Pfad zu Pluralismus und Rechtsstaatlichkeit zu lenken. Beide betreffen Regelwerke und Rechtspraktiken, die dem Staat erheblichen Spielraum gewähren, je nach Nützlichkeit und Laune so oder anders zu entscheiden. Beide verschaffen Minderheiten, vor denen der Staat Angst hat, Schutz. Beide hindern den Staat daran, sich um ihrer besseren Lenkbarkeit willen eine uniforme Gesellschaft zu schaffen. Beide werden der Türkei noch schwer zu schaffen machen.
I am skeptical about the effectiveness of a shift towards more transparency. I do not believe that this could help overcoming the growing gap between legality and legitimacy in international tax law. Especially, I do not see how the gap can be reduced by making taxpayer information public. Or better, I do not believe this is the right path that States should pursue.
Privacy, at least with respect to taxes, is the shield of the villains. The legal or constitutional issue should not focus on preventing the flow of information but rather on the way the informed uses the information.
Information is the new currency of international tax policy. Countries have successfully developed techniques and strategies to enhance the flow of tax-relevant information across borders. This shift requires adaptations with respect not just to human rights but to democracy: Lawyers should reconsider the traditional core of parliamentary power to tax. Democratic assent to the imposition of taxes needs to be informed consent. As long as lawmakers cannot assess the economic impact of existing and new tax rules in a global environment, lawmaking is a blind flight.
In February 2016, while David Cameron and the other EU-leaders were busy negotiating the terms of Britain’s membership of the Union, the European Central Bank (ECB) did something curious. It changed its self-description on its website from: the ECB “is the central bank for Europe's single currency, the euro” to: the ECB “is the central bank for the euro area” and “of the 19 European Union countries which have adopted the euro.” The ECB, it seems, confines itself no longer to being the central bank of a free floating currency, defying and denying national specificities and territorial borders. Furthermore, its governmental activities are no longer limited to governing the currency: it claims to govern for the euro area as a central bank of the 19 euro countries.
Dilma Rousseff, the President of Brazil, is about to be forced out of office soon. Any impeachment process is, first and foremost, political, dealing with questions of power and influence. To be sure, political reforms such as the introduction of measures to significantly reduce the number of parties in Congress are urgently needed. Unfortunately, there is no immediate remedy to this significant deficiency in sight. And yet, it is clear that any governing coalition to function in Brazil’s political system requires a president extremely skilled in engaging with the legislative, creating deals, forging alliances and making compromises. Dilma Rousseff is facing the end of her political career because she has utterly failed in this respect.
Eine Menge Presse haben die beiden AfD-Vize Beatrix von Storch und Alexander Gauland für ihre "Islam-und-Grundgesetz-geht-nicht-zusammen"-Äußerungen bekommen. Es ist natürlich von scharfer Ironie, dass die beiden AfDler den Islam ausgerechnet zu einem Dokument in Gegnerschaft stellen, das uns Respekt vor der Religionsfreiheit befiehlt. Mir scheint aber, dass man es damit nicht bewenden lassen kann zu sagen, lest doch mal einfach mal Artikel 4. Mir scheint, von Storch und Gauland haben mit ihrer Invokation des Grundgesetzes etwas ganz anderes, etwas viel Fundamentaleres im Sinn als bloß an der Religionsfreiheit herumzufummeln.
Das ist ein Vorgang, der über die Landesgrenzen des Freistaats Thüringen hinaus Beachtung finden sollte: Ein namhaftes Mitglied des Thüringer Verfassungsgerichtshofs, der Erfurter Staatsrechtslehrer Manfred Baldus, hat in einem heute verkündeten Urteil seinen Kolleg_innen auf der Richterbank kaum verhohlen vorgeworfen, die Gesetze der Logik, wenn nicht gar des Rechts zu verbiegen, um der Thüringer AfD its day in court vorenthalten zu können. Eine schlimmere Anschuldigung gegen ein Verfassungsgericht gibt es kaum.
13. September 2025
Giovanni Capoccia
12. September 2025
Anne Peters
12. September 2025
Anne Peters