CBS Law

Mar­gin Squeeze: The Franken­stein Mon­ster of Art­icle 102
 

Date: 27 May 2026

Time: 13:00-16:00

Place: CBS Solbjerg Plads 3, Auditorium SPs07, 2000 Frederiksberg

Unlike other forms of abuse, margin squeeze entered competition law at a relatively late stage. As recently as 2008, parts of the European Commission did not consider it an independent form of abuse. Today, margin squeeze is a well-established category; however, its development has been controversial, and the concept has therefore been referred to as the “Frankenstein’s monster” of Article 102 TFEU. 

PROGRAMME:

13:00-13:10   Welcome and introduction: Kathrine Søs Jacobsen Cesko, Assistant Professor, Department of Business Humanities and Law, CBS

Link to presentation

13:10–13:55   Margin squeeze in development: Christian Bergqvist, Associate Professor, University of Copenhagen
Unlike other forms of abuse, margin squeeze entered competition law at a relatively late stage. As recently as 2008, parts of the European Commission did not consider it an independent form of abuse. Today, margin squeeze is a well-established category; however, its development has been controversial, and the concept has therefore been referred to as the “Frankenstein’s monster” of Article 102 TFEU.

Christian Bergqvist will review the historical development of the concept, the key cases, and its relationship with other forms of abuse. In particular, he will address how overlaps between legal categories may increase the risk of error — both where intervention occurs despite the conduct not satisfying the applicable legal test, and where intervention targets conduct that does not, in fact, harm competition or consumer welfare.

Link to presentation

13:55–14:40   The Legal Complexities of Margin Squeeze: Jens Munk Plum, Partner, and Director Peter Barslev, both Kromann Reumert, Law Firm
When is an input “indispensable” or “necessary”? How should relevant markets be defined, and how does a potential margin squeeze affect market definition? When are downstream conditions so restrictive that an “as-efficient competitor” cannot viably operate, and how should this be assessed in practice? What elements may be included in the relevant revenue and cost bases?

Margin squeeze cases are characterised by a number of significant discretionary assessments. Drawing on their experience, Jens Munk Plum and Peter Barslev will offer their perspective on these issues and their methodological approach to addressing them.

Link to presentation

14.40–15.00 Break w. coffee and cake!

15:00–15:45   How to Calculate an Alleged Margin Squeeze: Jesper Toelberg Bjerre, Chief Advisor, The Danish Competition and Consumer Authority (Konkurrence- og Forbrugerstyrelsen)
A central element in any margin squeeze case is the price–cost test, which is, in principle, straightforward. In practice, however, a wide range of issues arise, including the measurement of costs, the timing and allocation of revenues and depreciation, and the determination of a reasonable rate of return.

Drawing on specific cases, Jesper Toelberg Bjerre will examine how these challenges have been addressed in practice. He will also discuss insights from the economic literature on theories of harm in relation to margin squeeze — in particular, the circumstances under which a dominant undertaking may have an incentive to exclude equally efficient competitors.

Link to presentation

15:45–16:00 Closing remarks and time for questions

Tax Certainty and Competitiveness in 2026:
Pillar Two's Side-by-Side Package, Safe Harbours and the Future of Incentives

In this session Dr Siddhesh Rao sits down with John Connors, Chair, ICC International Chamber of Commerce's Global Tax Commission, Former Global Head of Tax at Vodafone. As governments and businesses continue to navigate the next phase of Pillar Two implementation, this session will examine the growing tension between tax certainty and competitiveness. The discussion will consider the relevance of the Side-by-Side Package, the practical importance of safe harbours, and the future role of tax incentives in a rapidly evolving international tax environment.

Date 13 May 2026, 

Time 9:30-11:00

Location CBS, Solbjerg Plads 3, SP103, 2000 Frederiksberg
 

In this series, Siddhesh Rao engages with leading figures in global tax to explore complex and emerging issues that affect governments, multinational corporations, and policy practice alike.

Mediejuranetværket 2025

Torsdag, 4 december, 2025 - 15:00 to 18:00

Så er det tid til årets sidste arrangement i Mediejuranetværket!

Programmet er som følger:

15.00-15.10   Velkomst

15.10-16.00   Deepfakes og medierne

Deepfakes, dvs. AI-genererede billeder og videoer, der efterligner personers ansigter, stemme og andre særlige kendetegn, breder sig – særligt i og via medierne. Det rejser en række spørgsmål i forhold til bl.a. ophavsret, personlighedsret og medieret. Kulturministeren sendte i juli 2025 et lovforslag i høring, der skal udgøre et værn til imødegåelse af de åbenlyse retlige problemer ved deepfakes. Professor Sten Schaumburg-Müller, SDU, gennemgår og kommenterer lovforslaget og dets betydning for medierne. Undervejs vil der blive lejlighed til spørgsmål og debat.

Pause

16.15-17.00    Fremtidens mediestøtte

Den offentlige mediestøtte er af vital betydning for de fleste publicistiske medier i Danmark. Den eksisterende mediestøtteordning er imidlertid på adskillige punkter ude af trit med den hastige medieudvikling, hvorfor der i medfør af den politiske medieaftale 2023-2026 blev nedsat et udvalg om fremtidens mediestøtte. Udvalget har netop afgivet sin rapport, og udvalgets formand, professor Rasmus Kleis Nielsen, KU, gennemgår rapporten og udvalgets anbefalinger for fremtidens mediestøtte. Herefter er der spørgsmål og debat.

Pause

17.15-18.00   Forordningen om mediefrihed – første erfaringer

EU’s meget omdiskuterede forordning om mediefrihed er nu trådt i kraft. Forordningen indeholder bl.a. bestemmelser om gennemsigtighed i forhold til medieejerskabsforhold, public service-mediers politiske uafhængighed og vurdering af fusioner på mediemarkedet. Tilsynet med forordningen føres af Radio- og tv-nævnet. Professor Søren Sandfeld Jakobsen, der også er formand for Radio- og tv-nævnet, redegør for de vigtigste punkter i forordningen og nævnets første praksis med den, særligt i forhold til mediefusioner.

Efter arrangementet vil der være networking med vin og snacks udenfor lokalet.

Vi håber at se så mange som muligt af jer til en udbytterig og hyggelig eftermiddag. Spred gerne budskabet om arrangementet til eventuelle andre interesserede – netværket er som altid helt uforpligtende og ganske gratis.

Mange hilsener

Trine, Sten og Søren

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Annual CBS International Tax Conference 2025

Onsdag, 19 november, 2025 - 11:45 to 18:00

This year’s edition of the CBS Annual International Tax Conference takes a close look at the role that general anti-avoidance rules play in the legal order at both the Danish and European levels.

The first session of the conference is dedicated to a broad discussion of recent developments in EU tax law from a policy perspective. In this context, Benjamin Angel (Director for Direct Taxation, Tax Coordination, Economic Analysis, and Evaluation at DG TAXUD in the European Commission) will visit CBS. The format will be a conversation, moderated by CBS postdoctoral researcher Siddhesh Rao, with questions from the audience. The topics will range from broader questions, such as the future of Pillar II (the 15% global minimum taxation of corporate groups), and the latest amendments to the DAC, to more specific issues concerning how the EU can harmonize its tax base to promote growth while ensuring fairness and maintaining a strong stance against tax avoidance and aggressive tax planning.

The second session will open with a presentation by Simon Whitehead (Visiting Expert Fellow at CBS), who will examine the evolution of the principle of abuse and the justification for the prevention of tax avoidance in the case law of the European Court of Justice, with a particular focus on the most recent judgments addressing abuse and the role of general anti-avoidance rules (GAARs) in EU law.

This will be followed by a presentation by Louise Blichfeldt Fjord (Assistant Professor at CBS) titled “GAARs, Transfer Pricing, and the use of SPVs”. Hence, she will, among other things, discuss whether—and, if so, to what extent—a tax advantage may be set aside under a GAAR, even where the arrangement possesses sufficient substance from a transfer pricing perspective.

The third and final session will begin with a presentation by Henrik Skar (Associate Professor at the University of Bergen), who will analyze the Nordic general anti-avoidance rules (GAARs), focusing on their key similarities and differences, as well as their interaction with tax treaties and EU/EEA law. The presentation will draw on an article by Skar and co-authors that was published recently in the World Tax Journal.

The academic part of the conference will conclude with a panel discussion moderated by Jeroen Lammers (Associate Professor at CBS), in which a number of the day’s topics will be discussed among the panelists.

After the academic part of the conference concludes, a reception will be held, where CBS LAW will offer light food and refreshments.

There are two options for participation:

1. On-site participation at CBS for the entire event.
2. Online participation in Session 1 only.

The registration deadline is Friday 14 November 2025.

We look forward to welcoming you to CBS on 19 November 2025.

On behalf of the CBS Tax Law Group, Peter Koerver Schmidt (Professor at CBS).

Special thanks to our sponsor Nordic Tax Research Council for their generous grant, which makes this conference possible.

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Protecting European Values in Times of Change: Rule of Law, Green Transition, and Global Responsibility under the Danish EU Presidency – Where to Next?

Tirsdag, 11 november, 2025 - 09:00 to 18:30

PROTECTING EUROPEAN VALUES IN TIMES OF CHANGE: RULE OF LAW, GREEN TRANSITION, AND GLOBAL RESPONSIBILITY UNDER THE DANISH EU PRESIDENCY – WHERE TO NEXT? PREPARING FOR THE CYPRIOT PRESIDENCY AND BEYOND

The European Union stands at a critical juncture. From challenges to the rule of law and contested core values, to the demands of the green transition and global geopolitical threats, the Union must find ways to act with resilience, unity, and credibility.

As Denmark concludes its presidency of the Council of the European Union and prepares to hand over to Cyprus, this high-level conference will gather scholars, policymakers, civil society, and business leaders to reflect on Europe’s legal, political, and ethical responsibilities in times of change. The conference addresses the Rule of Law under Pressure; European Values in a Shifting Union; Steering the Green Transition; and Responding to Global Threats

The conference aims to assess the Danish EU Presidency’s contributions, foster cross-sector dialogue, anticipate priorities for the upcoming Cypriot Presidency, and strengthen networks dedicated to European cooperation and resilience.

Speakers and discussants include inter alia the Danish Minister for Climate, Energy and Utilities, The Council of the European Union, The Confederation of Danish Industry, The Danish Chamber of Commerce, The Cyprus branch of the Fédération Internationale de Droit Européen; Greenpeace, the Danish Energy Agency, Centre for the Rule of Law and European Values, and several researchers from European countries.

Why Attend?

• Engage with an influential network of European thinkers and decision-makers
• Contribute to timely debates on Europe’s legal, environmental, and geopolitical direction
• Participate in forward-looking reflections on EU leadership and responsibilities
• Join an event marking a key institutional transition from the Danish to the Cypriot EU Presidency

Practical Information

Date & Time: 11 November 2025, 9:00–18:30 (registration from 8:30)

Venue: Copenhagen Business School, Dalgas Have 15, DH.Ø.1.89, 2000 Frederiksberg, Denmark

Format: In-person

Organizers:

· Copenhagen Business School, Department of Business Humanities and Law

· Centre for the Rule of Law and European Values, UCLan Cyprus

We warmly invite you to join us for this important discussion on the future of European values in times of change.

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GOOGLE 15 YEARS ON – KEY LEARNINGS, ANTITRUST CHALLENGES, AND THE ROAD AHEAD

Date: 27 October 2025

Time: 10:00 to 17:00 CET

Location: CBS, Porcelænshaven, PHRs20, Råvarebygningen, 2000, Frederiksberg & Online

2025 marks the 15th anniversary of DG COMP’s decision to launch an antitrust investigation into Google, leading to landmark cases such as Google Shopping and Google AdSense. Initially addressing (only) four allegations of abusive conduct, it soon expanded to what is known as Google Android and Google AdTech. This pioneering action has inspired further investigations globally, including in the United States and Asia. From an international perspective, few companies have faced the same scale of antitrust scrutiny.

Copenhagen Competition Law Lab, CBS LAW, GW Competition & Innovation Lab (European Initiative), and COMPASS LEXECON are hosting this event to reflect on the key lessons learned so far about Google, antitrust, and policing abusive actions in the tech sector.

This event is organized by Copenhagen Competition Law Lab, hosted by CBS LAW, and GW Competition & Innovation Lab (European Initiative), sponsored by COMPASS LEXECON

For any questions, feel free to contact the organizers:
Assistant Professor Kathrine Søs Jacobsen Cesko, CBS LAW: ksjc.bhl@cbs.dk
Associate professor Christian Bergqvist, University of Copenhagen, cbe@jur.ku.dk

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The Digital Markets Act: Two Years Later – Where Do We Stand?

Torsdag, 12 juni, 2025 - 09:00 to 12:00

The Digital Markets Act: Two Years Later – Where Do We Stand?

Date: June 12th, 2025

Time: 9.00 to 12.00.

Location: Copenhagen Business School, Solbjerg Plads 3, SPs 10, and online

9:00 AM - 9.05 AM
Welcome and Introduction

9.05AM - 9:50 AM
Session 1: The DMA - Legal Framework, Regulatory Approaches, and Gatekeeper Obligations

• Professor MSO, Andrej Savin, CBS LAW: An in-depth look at the legal framework of the DMA, its relationship with other EU legislation, and the regulatory approaches shaping its enforcement. Key responsibilities and compliance challenges for gatekeepers will also be explored.

9:50 AM - 10:15 AM
Break with coffee and cake

10:15 AM - 11:00 AM
Session 2: DMA Compliance - Challenges and Credibility

• Dr. Alba Ribera Martínez, University Villanueva: Examining the role of compliance reports in the DMA's effectiveness, with a focus on their credibility and impact on stakeholders. This session will also discuss the decentralisation of enforcement under the DMA and its implications for compliance and accountability.

11:00 AM - 11:45 AM
Session 3: Supporting the Enforcement of the DMA: The Role of National Competition Authorities

• Erik Dahlberg, Chief Special Advisor at the Danish Competition and Consumer Authority and Marie Gjørtler Mouritzen, Seconded National Expert to the European Commission, DG Connect: Insight into the supporting role played by the Danish Competition and Consumer Authority in the enforcement of the DMA. In addition, a seconded civil servant from the Danish Competition and Consumer Authority will present the first specification decisions adopted by the Commission on 19 March 2025.

11:45 AM - 12:00 PM
Roundtable Discussion: The Future of the DMA - What's Next?

• Open floor for questions and contributions from attendees.

The event is organized by Copenhagen Competition Law Lab and hosted by CBS LAW.

Feel free to ask questions to the organisers:

• Christian Bergqvist, Associate Professor at Copenhagen University: cbe@jur.ku.dk
• Kathrine Søs Jacobsen Cesko, Assistant Professor at Copenhagen Business School: ksjc.bhl@cbs.dk 

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CBS FUTURES OF TAX (Guest: Mette Mellemgaard Jakobsen, June 11th, 2025)

Onsdag, 11 juni, 2025 - 16:30 to 18:00

Guest: Mette Mellemgaard Jakobsen, Vice President and Head of Tax at Maersk

We are pleased to invite you to the second session of CBS Futures of Tax, hosted by Dr. Siddhesh Rao. In this series, Siddhesh Rao engages with leading figures in global tax to explore complex and emerging issues that affect governments, multinational corporations, and academic research alike.

This session will focus on:

Navigating Tax in a Volatile World: Pillar Two, Geopolitics & MNC Strategy

Mette Mellemgaard Jakobsen will share insights from her leadership role at Maersk, one of the world’s largest multinational companies, discussing how global tax strategy is shaped by regulatory change and geopolitical uncertainty.

Date: June 11th 2025

Time: 16.30 pm – 18.00 am CET

Location(Hybrid): Copenhagen Business School, 2000 Frederiksberg and online via Zoom, LinkedIn & Youtube

We look forward to welcoming you to what promises to be an insightful and timely discussion.

Warm regards,
Dr. Siddhesh Rao, LL.M. (WU), Postdoctoral Researcher
Professor Peter Koerver Schmidt
Professor Jane Bolander

You can watch the last event here: youtube.com

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Mediejuranetværket 2025

Mediejuranetværket: onsdag d. 21. maj 2025 kl. 15-18 i lokale SPs03 (i stuen) på CBS, Solbjerg Plads 3, 2000 Frederiksberg.

Onsdag, 21 maj, 2025 - 15:00 to 18:00

Det er tid til afholde det næste arrangement i Mediejuranetværket onsdag d. 21. maj 2025 kl. 15-18 i lokale SPs03 (i stuen) på CBS, Solbjerg Plads 3, 2000 Frederiksberg.

Programmet er som følger:

15.00-15.10    Velkomst

15.10-16.10    Medieansvarsudvalgets anbefalinger

Ultimo januar i år afgav det i medieaftalen nedsatte medieansvarsudvalg sin rapport med anbefalinger til, hvordan mediernes ansvar kan gøres mere tidssvarende. Advokat Heidi Helveg, der deltog i udvalgsarbejdet, gennemgår de væsentligste af anbefalingerne. Efterfølgende vil der blive lejlighed til spørgsmål og debat

Pause

16.20-17.00    Diskussion af Medieansvarsudvalgets anbefalinger

Professor Sten Schaumburg-Müller, SDU, og professor Trine Baumbach, KU,  vil give en juridisk og retspolitisk vurdering af de væsentligste af Medieansvarsudvalgets anbefalinger. Herefter er der spørgsmål og debat.

Pause

17.15-18.00    Domstolskontrollen med medierne – fungerer den?

I lyset af Medieansvarsudvalgets anbefalinger giver en af landets mest erfarne procedureadvokater i medieretssager, advokat Tyge Trier, sit bud på, om den nuværende kontrol med medierne, som den finder sted ved domstolene, fungerer tilfredsstillende, herunder om en medieombudsperson er en god idé.

Efter arrangementet vil der være networking med vin og snacks udenfor lokalet.

Der vil på anmodning blive udstedt kursusbevis til den obligatoriske advokatefteruddannelse.

Vi håber at se så mange som muligt af jer til en udbytterig og hyggelig tirsdag eftermiddag. Spred gerne budskabet om arrangementet til eventuelle andre interesserede – netværket er helt uforpligtende og ganske gratis.

Mange hilsener

Trine, Sten og Søren

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The (Private) International Law Dimensions of Digitalisation – Europe Rule the Waves?

Torsdag, 24 april, 2025 - 09:45 to 11:30

Guest Lecture
Professor Sören Segger-Piening, Osnabrück Universität: The (Private) International Law Dimensions of Digitalisation – Europe Rule the Waves?

Date: Thursday 24 April 2025
Time: 9.50 – 11.30
Room: Solbjerg Plads, SPs03

Prof. Dr. Sören Segger-Piening, LL.M. Eur. is a Professor of Civil Law, International and European Private and Procedural Law as well as Comparative Law at the European Legal Studies Institute, University of Osnabrück. He completed his academic education at the Julius-Maximilians-University of Würzburg under the supervision of Prof. Dr. Oliver Remien. In his dissertation, he analyses the legal institution of amicus curiae in comparative procedural law. His habilitation thesis is dedicated to a comprehensive doctrinal, interdisciplinary and comparative analysis of construction contracts. He is currently conducting research in particular on questions of the private international law dimensions of digitalisation.

Contact info

Professor Peter Arnt Nielsen, pan.bhl@cbs.dk

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CBS Futures of Tax

Fredag, 21 februar, 2025 - 09:30 to 11:00

CBS Futures of Tax
Friday, February 21 at 9:30 a.m. CET, in person and online

We are delighted to invite you to the inaugural session of Future of Tax with Siddhesh Rao. In this event series, Siddhesh Rao and prominent tax experts explore pressing tax issues impacting governments, businesses, and academia. The aim of the Future of Tax is to foster inclusive policy debates, encouraging diverse perspectives from various fields.

Click here for a video presentation about the event 

Guest

Prof. Pascal Saint-Amans

Partner at Brunswick, ex-Director, OECD Centre for Tax Policy and Administration at OECD – OCDE, Associate Professor HEC Paris

Venue:

Copenhagen Business School, 

Solbjerg plads 3, Room SPs 08, 2000 Frederiksberg

We look forward to your participation!

Dr. Siddhesh Rao, LL.M (WU), Post Doc

Professor Peter Koerver Schmidt

Professor Jane Bolander

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The More Economic Approach 20 years down the road. What went wrong?

Mandag, 3 februar, 2025 - 12:00 to 16:00

The More Economic Approach 20 years down the road. What went wrong?

In 2005, DG COMP presented its Discussion Paper outlining how to align Article 102 with modern economic theory and thinking. An essential component in this was the introduction of the As Efficient Competitor (AEC) test, offering a path for evaluating (alleged) priced-based abuse. This led to the Enforcement Paper in 2008. Officially, indicating how enforcers should or could prioritize cases, but in reality, also limiting their scope for intervention. Opinions differ regarding the success of the more economic approach and the AEC test, but the adoption of this has undeniably raised the bar for building an Article 102 case. According to DG COMP, it has even led to under-enforcement, commanding a review. Celebrating the 20th anniversary of the Discussion Paper, CCLL has organized an event casting light upon how and why we got the Discussion Paper and the AEC test, its impact on enforcement, and what DG COMP would like to replace the AEC test with.

Date: Monday, February 3, 2025

Location: Copenhagen Business School, Solbjerg Plads 3, SP103 and online.

Time: 12.00 to 16.00.

Program:

The event is organized by Copenhagen Competition Law Lab, hosted by CBS LAW and sponsored by RBB Economics.

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Mediejuranetværket

Tuesday, November 26, 2024 - 15:00 to 18:00

Som tidligere annonceret afholdes næste arrangement i Mediejuranetværket tirsdag d. 26. november 2024 kl. 15-18 i lokale SPs05 (i stuen) på CBS, Solbjerg Plads 3, 2000 Frederiksberg. Programmet er som følger:

15.00-15.10    Velkomst

15.10-16.00    Tema 1: Retten til ”egen historie”

Har man retten til sit eget livs historie – eller må andre bruge af den i bøger, film mv.? Advokat Peter Lambert, Lassen Ricard, vil udlægge gældende ret på området, herunder i lyset af den foreliggende retspraksis. Efterfølgende vil der blive rig lejlighed til spørgsmål og debat

Pause

16.15-17.00    Tema 2: Misinformation – hvad gælder?

Professor Sten Schaumburg-Müller, SDU, vil redegøre for selve begrebet misinformation og de gældende regler herom samt de regler, der måtte være på vej. Herefter er der spørgsmål og debat.

Pause

17.15-18.00    Tema 3: Reguleringen af AI i forhold til medierne

Efter at netværket sidste gang satte fokus på selve den tekniske side af AI og medierne, vil Lasse Lau Nielsen, advokat og rådgiver for bl.a. musikselskabernes brancheorganisation, IFPI, give sit syn på den retlige side af AI i forhold til medierne. Efterfølgende vil der være spørgsmål og debat

Efter arrangementet vil der være networking med vin og snacks udenfor lokalet.

Der vil på anmodning blive udstedt kursusbevis til den obligatoriske advokatefteruddannelse.

Vi håber at se så mange som muligt af jer til en udbytterig og hyggelig tirsdag eftermiddag. Spred gerne budskabet om arrangementet til eventuelle andre interesserede – netværket er helt uforpligtende og ganske gratis.

Mange hilsener

Trine, Sten og Søren

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Navigating Tax for Nordic-style Growth CBS Annual International Tax Conference 2024

 Thursday, November 21, 2024 - 13:00 to 17:00

Join us at CBS LAW for the CBS Annual International Tax Conference 2024 on 21 November. This year’s conference will explore from a Nordic perspective, how to navigate recent tax policy developments while pursuing Nordic-style growth—a model characterized by social inclusivity, sustainable practices, and market competitiveness, with an emphasis on trust, welfare, and overall well-being.

The recent EU report on “The Future of European Competitiveness” gives off a clear warning signal: European growth has been slowing since the beginning of the 21st century. Since 2000, real disposable income growth in the United States has been double that of the European Union. In the same period, the innovation gap between the US and the EU has widened, and the EU has become more geopolitically vulnerable due to its dependency on other countries in strategic areas. The report highlights the critical need for investment in growth to overcome these challenges and to prevent the EU falling further behind.

At the same time, over the last 20 years many new national and international tax rules have been introduced. Many of these tax measures have either had as their goal to discourage certain practices, to prevent abuse and avoidance, or to introduce extra reporting and disclosure requirements. As such, these developments in tax might be seen to run counter to achieving growth in the EU.

Our conference will address challenges posed by recent tax developments in light of Europe's slowing growth and provide insights on whether the recent tax developments may prove an asset to achieving Nordic-style, sustainable and inclusive growth.

The event will feature presentations and panel discussions by leading experts and practitioners who will address this theme from their own unique vantage point. The speakers include:

• Philip Baker KC (Field Court Tax Chambers and University of Oxford)
• Dirk Jan Sinke (Vereniging VNO-NCW)
• Jakob Bundgaard (Corit Advisory)
• Elin Sarai (NHH Norwegian School of Economics)

This is an excellent opportunity to connect with colleagues in tax law and gain insights from top professionals in the field. We welcome participants from the private sector, public authorities, and academia. We especially invite CBS students to be a part of this event on how to drive inclusive and sustainable growth in the Nordics.

The event will run from 13:00 to 17:00 at Copenhagen Business School, Solbjerg Plads 3 (Auditorium SPs14), followed by a reception for further networking. 

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Why I am no longer speaking with my customers.

Monday, November 11, 2024 - 14:00 to 16:00

The event will explore information exchange in dual distribution systems, focusing on the Hugo Boss case complex. The presentations will be in Danish.

Hugo Boss unlawfully exchanged sensitive and internal information regarding prices, discounts, and quantities for future sales with its two retailers. Hugo Boss is a supplier to both clothing retailers but also competes with them by selling Hugo Boss products in its own stores. Normally, this information exchange between manufacturers and retailers would not conflict with competition law. However, Hugo Boss was active downstream through direct sales and own stores. Consequently, Hugo Boss has a vertical relationship with the retailers through distribution agreements and a horizontal relationship as a retail competitor. On 6 May 2024, the Danish Maritime and Commercial High Court upheld the Danish Competition Council's decisions confirming that the information exchange was illegal.

The event will feature presentations and panel discussions by leading experts and practitioners who will address this topic from both an economic and legal perspective. The speakers include:
▪️Thomas Rønde, Professor at the Department of Strategy and Innovation, Copenhagen Business School.
▪️Jacob Pinborg, Partner, at Poul Schmith/Kammeradvokaten and Rachel Scheele, Commercial Law Consultant, Poul Schmith/Kammeradvokaten.

The event will be held from 14.00 to 16.00 at Copenhagen Business School, Porcelænshaven, PHRs20, Råvarebygningen.

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Misbrug af dominerende stilling og Google Shopping-sagen

Monday, November 4, 2024 - 10:45 to 12:30

Misbrug af dominerende stilling og Google Shopping-sagen (presentations in Danish). Præsentationen er en del af forelæsningen i konkurrenceret på HA(jur.). Alle er velkomne til at deltage i undervisningen den 4. november 2024 fra kl. 10.45 til 12.25 i Ovnhallen, Porcelænshaven 24A, 2000 Frederiksberg.

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The Life of the Law after Critique: Comparative Legal Formalisms and Reconstructions Across Legal Cultures

Seminar with Professor Michal Alberstein, SJD Harvard University; LLB, BA, Tel-Aviv University; Dean of The Faculty of Law, Bar-Ilan University, Israel:

 Thursday, October 17, 2024 - 15:00 to 17:00

Abstract:
How is legal culture affected by more than a century of critique of the various claims of law for formality? In Western legal cultures, law is posited as: a separate science; apolitical; given to mechanical application; dispassionate; procedurally built for rational adjudication based on facts and norms; and detached from practice. These six tenets of formalism have been under attack in past decades, beginning in U.S. legal culture and expanding to other countries, resulting in various reconstructions, including novel notions of social activism, judicial discretion, consideration of relational, behavioral and economic perspectives and new modes of governance. Through an ethnographic, socio-legal approach, my research comparatively examines the alleged “death of law” and its possible resurrections. Theoretically, it develops a jurisprudence after critique, analyzing core intellectual legal foundations and reconstructions in eight legal cultures – the U.S., Germany, France, Italy, Netherlands, Denmark, Israel and England and Wales. Comparatively, the tenets of legal formalism, the play among them, and their reconstructions will be studied in each legal culture at five legal sites: legal academia, legal rhetoric, private and public law offices, legal clinics and layperson perspectives. Empirically, the tenets of formalism will be operationalized and relationships among them examined across legal cultures. Reconstructions of formalism will be studied in post-formalist legal cultures and on the transnational level. Methodologically, the research develops new methods, including machine learning platforms, to measure formalism in legal rhetoric, to mine legal data and to evaluate public trust in reference to formalism of law. Prescriptively, the research establishes platforms to encourage reflexivity and learning on contemporary legal identities in transition. It opens the door to understanding non-Western legal cultures and other professions in crisis.

Date: October 17, 2024.
Time: 3 pm – 5.00 pm
Place: Porcelænshaven 18b, 1.st. floor, 154, 2000 Frederiksberg
 

The conference is hosted by CBS LAW (BHL) and organized by Professor Henrik Lando, CBS Law/BHL and Professor Poul Frtiz Kjær, BHL.

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40 years of HA(jur) at CBS

We invite students, alumni, colleagues and friends to our jubilee event.

Thursday, October 10, 2024 - 15:00 to 17:00

With the 40 year anniversary of HA(jur) here at CBS Law we invite students, alumni, colleagues and friends to our jubilee event. The event will take place Thursday 10 October from 15:00-17:00, in ovnhallen at Porcelænshaven 20, Frederiksberg. 

Come and visit to hear about the last 40 years of HA(jur) from researchers, students and alumni. The event will end with a reception. 

We at CBS LAW look forward to celebrate the day with you all.

Thank you for being a part of HA(jur) at CBS. 
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Advancements in Visual Contracts

CBS Law, BHL has invited professor Camilla Baasch Andersen from the University of Western Australia to participate in a conversation about the advancements made within the field of visual contracts

Thursday, July 4, 2024 - 10:00 to 12:00

For several years, Camilla Baasch Andersen has researched and implemented the use of comic contracts and the use of visualization in contracts, with the aim of ensuring better decoding of the contractual basis, thereby preventing cognitive overload, ensuring proper fulfillment, and minimizing conflicts between contracting parties. Camilla will conduct the seminar titled "Advancements in Visual Contracts."

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How do we improve the outcome of complex construction projects?

Date: May 14. 2024 Time: 12.20 pm – 5.00 pm Place: Porcelænshaven 22, Råvarebygningen PHR.s20, 2000 Frederiksberg  

Tuesday, May 14, 2024 - 12:15 to 17:15
 

Complex construction projects often exceed budget and time to such an extent that they are deemed failures. What goes wrong and what can be done to secure better coordination and cooperation? Does the answer lie in adopting a more relational mind-set by for instance activating common social norms? Or do the problems and the solutions lie elsewhere? Oliver Hart, David Frydlinger, and others have recently argued for a new way of contracting that indeed involves, among other factors, the activation of social norms. Their perspective will be complemented or perhaps contradicted by the other presenters, who based on their practical experiences will give their accounts of what often goes wrong and what can be done to improve on contract collaboration and conflict resolution.

All attendants are encouraged to take part in the discussions following the presentations.

Date: May 14. 2024

Time: 12.20 pm – 5.00 pm

Place: Porcelænshaven 22, Råvarebygningen PHR.s20, 2000 Frederiksberg  

Program:

12.20 pm - 12.30 pm: Introduction by Henrik Lando
12.30 pm – 1.00pm: Oliver Hart and David Frydlinger:
Topic: Relational contracting in construction projects

A contract for a complex construction project is a prime example of an incomplete contract. The impossibility of accurate planning of the project often leads to budget overruns and delays, where the parties involved frequently end up in blame games, hold-up behaviour and court fights. Can contractual incompleteness be overcome? Can construction contracts be designed that lead to better planning, joint problem solving and aligned interests and expectations instead of frictions and failure? In this presentation professor Oliver Hart and David Frydlinger argue that this is possible, building on their and others’ work on formal relational contracts and guiding principles.

1.00 pm – 1.15: pm:  General Discussion 
1.15 pm – 1.30 pm: Break
1.30 pm – 2.00 pm: Erik Stoklund Larsen:
Topic: An owner’s perspective on relational contracts and their limitations

Erik will speak about poorly planned or ill-designed initial contracts both from the contractor and from the Employer. About inadequate cooperation during the execution of the contract between the Contractor and the Employer but also inadequate cooperation internally within the respective project organisations (Employer, Consultancies, Contractor, Sub-contractors).

2:00 pm – 2.30 pm:  Sanne Godthåb Olesen:
Topic: Reflections on how to make it to the finish line successfully – the entrepreneur’s perspective

Sanne will speak about her experience with contracts and relations between the Employer and the Contractor before startup, at the construction site, and during the construction period. In particular the importance of the quality of the project material, timely documentation, and agile decision-making powers.

2.30 pm  – 2.45 pm: Discussion 
2.45 pm  - 3.00 pm: Break 
3.00 pm  – 3.30 pm: Christian Molt Wengel:
Topic: On the possibilities and pitfalls of collaborative contracting such as partnering and alliancing

Christian will provide insights into the opportunities and challenges of collaborative agreements that focus on early contractor involvement in construction projects. He will discuss the potential obstacles and suggest measures that can support early contractor involvement and ensure that the goals of the collaborative agreements are achieved.

3.30 pm – 3.45 pm:  Discussion 
3.45- 4.00 pm: Break
4.00 pm – 4.30 pm: Ole Hansen:
Topic: Conflict resolution and the duty of loyalty in construction contracts

Ole Hansen will provide an introduction to the rules on alternative dispute resolution in the Danish General Conditions for Building and Construction works and supplies (AB 18) and evaluate the content and the actual use of the ‘Dispute Resolution Ladder’ in light of the standard of good faith and loyal cooperation under Danish and Nordic law.

4.30 – 5.00: Discussion  
 

Presentation of the speakers:

David Frydlinger: David Frydlinger is a business attorney at Cirio lawfirm in Stockholm, Sweden. He is specialised in complex commercial contracts, with a focus on partnerships and relational contracts, including contracts in the construction sector. He has authored and co-authored several books on the subject, including “Contracting in the New Economy: Using Relational Contracts to Boost Trust and Collaboration in Strategic Business Relationships” and “Getting to We – Negotiating Agreements for Highly Collaborative Relationships” He has also published articles in the Harvard Business Review and other journals, including “A New Approach to Contracts”, published in the Harvard Business review in September 2019 and co-authored with professor Oliver Hart and Kate Vitasek at the University of Tennessee.

Ole Hansen: Ole Hansen is a professor of law at the University of Copenhagen, Faculty of Law. He is a co-founder of the research center CEPRI (CEPRI - Centre for Private Governance – University of Copenhagen (ku.dk). He is conducting research within private law with special focus on contract law, long term contracts and construction contract law. Ole Hansen has been leading collaborative research projects on e.g. new contract models in the construction sector and on digital construction law.

Oliver Hart: Sir Oliver Hart is currently Professor at Harvard University, where he has taught since 1993. He is the 2016 co-recipient of the Sveriges Riksbank Prize in Economic Sciences in Memory of Alfred Nobel. Hart’s research centers on the roles that ownership structure and contractual arrangements play in the governance and boundaries of corporations. His recent work focuses on how parties can write better contracts, and on the social responsibility of business. He has published a book (Firms, Contracts, and Financial Structure, Oxford University Press, 1995) and numerous journal articles. He has used his theoretical work on firms and contracts in several legal cases. He is an honorary Professor at Copenhagen Business School, among other honorary appointments. He was made a Knight Bachelor in the King’s Birthday Honours List, 2023.

Erik Stoklund Larsen: Erik holds a M.Sc degree in engineering from the Danish Technical University (1982-88) and a Ph.D in building Materials also from DTU. He worked for five years (1992-97) as a bridge engineer at the Road Directorate, Danish Ministry of Transport, for fourteen years (1998-2011) as a project director at Cowi, a leading Danish consultancy firm, and returned to the Road Directorate, since 2013 as Director, Head of Construction. Has managed major infrastructure projects in Denmark and abroad.

Sanne Godthåb Olesen: Sanne holds a law degree from Copenhagen University (2005), worked for eleven years at the Danish Press Council, Ministry of Justice (2006-2017), then for well over two years at Klar Advokater, first as legal assistant and then attorney. Since 2020, she has worked at a Danish contractor, the Aarsleff Group. Since 2022 as general counsel. Aarsleff organisational chart: Group, major companies.pdf  

Christian Molt Wengel: Christian Molt Wengel is an attorney-at-law and partner with 25 years of experience in construction law, including a notable emphasis on collaborative agreements with early contractor involvement. He has the Right of Audience before the Danish High Court and is a trained arbitrator. Christian is the author of “Defects in Construction” and co-author of "The Legal Commentary on AB 18 - General Conditions for Building and Construction Works and Supplies", published by Karnov.

The conference is hosted by CBS LAW (BHL) and organized by Professor Henrik Lando, CBS LAW/BHL in cooperation with DI Byggeri. DI Byggeri and Danish Contract Management Association have generously sponsored the event.

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PhD Defense: Amalie Toft Bentsen

Tuesday, May 7, 2024 - 15:00 to 17:00

In order to obtain the PhD degree, Amalie Toft Bentsen has submitted her thesis entitled:

The Internal Market & the EU Climate Regime: Interactions and frictions in the legal norm system

The overriding aim of this thesis is to contribute to a legal norm understanding of the EU climate regime within the internal market. The internal market has a much more widespread and well-established legal basis than the EU climate regime. However, with the entry of the EU climate regime, there has been a slight tremor in the foundation, as the EU climate regime impacts the norms of the internal market. Therefore, the current state of law is analyzed to determine the interaction between the legal norm system of the EU climate regime and the legal norm system of the internal market. The thesis focuses on the frictions between the principles of the two legal norm systems, and it aims to understand the norm difficulties in these frictions. Accordingly, the thesis functions as a critical analysis of the legal norm systems herein and contributes to the knowledge within the legal measures and the current legal norm situation in EU law.

The thesis will be available from research.cbs.dk
 

Primary Supervisor:

Associate Professor Henrik Andersen
Department of Business Humanities and Law
Copenhagen Business School

Secondary Supervisors:

Professor Christina D. Tvarnø
Department of Business Humanities and Law
Copenhagen Business School
 

Assessment Committee:

Associate Professor Marie-Louise Holle (Chair)
Department of Business Humanities and Law
Copenhagen Business School
 

Professor Michael Steinicke
Faculty of Law
Aarhus University

Professor Sigrid Eskeland Schütz
Faculty of Law
University of Bergen
 

Date: 7 May 2024
Time: 15:00-17:00
 

Location: Porcelænshaven
Room: PHRs20
Reception: Lobby outside PHRs20


*The CBS PhD School will host a reception, which will take place immediately after the defence.

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Fredag, 22 marts, 2024 - 14:00 to 17:00

14.00-14.10    Velkomst

14.10-15.00    Tema 1: AI og betydningen for medierne

AI er på alles læber lige nu – også i mediebranchen. Bo Bergstedt, teknologistrateg på TV2, vil give sit syn på, hvad AI kommer til at betyde for medierne på kort og længere sigt. Efterfølgende vil der blive lejlighed til spørgsmål og debat

Pause

15.15-16.15    Tema 2: De reviderede presseetiske retningslinjer

Holger Rosendal, chefjurist, Danske Medier, vil præsentere udvalgte ændringer af retningslinjerne og de bagvedliggende overvejelser. Herefter vil prof. Trine Baumbach og prof. Sten Schaumburg-Müller hver komme med supplerende bemærkninger til retningslinjerne. Afslutningsvis vil der være spørgsmål og debat.

Pause

16.30-17.00    Tema 3: Det nye kulturbidrag

Kulturbidragsloven har givet anledning til voldsom debat. Prof. Søren Sandfeld Jakobsen vil gennemgå loven og give et bud på dens forventede betydning for mediemarkedet. Efterfølgende vil der være spørgsmål og debat

Efter arrangementet vil der være networking med vin og snacks udenfor lokalet.

Fredag, 15 december, 2023 - 13:30 to 15:00

Seminar:

In this seminar, Evan Collins, will outline how a comparative view of general anti-avoidance rules can help us to understand the challenges to harmonising the Principal Purpose Test (PPT), a treaty-based general anti-avoidance rule (GAAR) which is now included in many tax treaties. The seminar will reflect on the text, design and purpose of the PPT, as well that of the GAARs from New Zealand and Canada, and recent case-law developments from these countries.

Bio:

Evan Collins is a Doctoral Student in Financial Law at the Faculty of Law at Lund University. His research seeks to analyse the Principal Purpose Test (PPT) a general anti-avoidance rule incorporated into many double taxation agreements as a result of the OECD Base Erosion and Profit Shifting project. The method of analysis is comparative law, and through researching the general anti-avoidance rules of New Zealand, Canada, Ireland and the United Kingdom, the goal of the research is to understand how the PPT might be applied within different states, and what challenges there may be to harmonizing the PPTs application across signatory states.

Onsdag, 15 november, 2023 - 13:00 to 17:00

I en globaliseret økonomi, hvor virksomheder i stadig stigende grad opererer på tværs af landegrænser, er spørgsmålene vedrørende skattemæssig tilstedeværelse blevet stadig mere komplekse og betydningsfulde. Emnet er over de senere år rykket stadigt højere op på den nationale og internationale agenda for en lang række aktører, hvilket har resulteret i tiltag, der allerede nu har haft stor betydning, og som må forventes at få endnu større betydning fremadrettet.

Dette års internationale skatteretskonference på CBS sigter mod at udforske netop de udfordringer og muligheder, som virksomheder og myndigheder står overfor ved besvarelsen af spørgsmålene om ”hvad” der skal beskattes ”hvor”.

Konferencens hovedtemaer inkluderer:

• Set the Scene: Som udgangspunkt skal skatteyderne beskattes der, hvor de er hjemmehørende (domicillandsbeskatning). Hvis skatteyderne er tilstede i andre lande, og har indkomst derfra, skal der imidlertid også i visse tilfælde betales skat i disse andre lande (kildelande). Men hvornår er skatteyderen egentlig ”tilstede”, og hvad er et ”kildeland”? Oplægget vil behandle disse begreber og vil være en introduktion til konferencens øvrige oplæg.
• Fleksible arbejdspladser og rekruttering hvor talenterne er:  Oplægget vil omhandle de iboende fastdriftsstedsproblematikker, som virksomheder og myndigheder skal håndtere, når virksomheder i jagten på nødvendig arbejdskraft ansætter medarbejdere udenfor landets grænser eller tilbyder fleksible arbejdspladser, der refererer til den arbejdsmodel, hvor medarbejdere har mulighed for at arbejde fra forskellige steder, såsom hjemmekontorer, co-working spaces eller fjernlokationer, ud over det traditionelle kontormiljø.
• Energiøer - en udvidelse af det danske skatteterritorium? Energiøer er en kilde til uendelige teknologiske og samfundsmæssige fremskridt, og deres skattemæssige behandling er både uudforsket og kompleks. Etableringen rejser spørgsmål omkring både folkeretten, skatter samt afgifter og kræver inddragelse af både international- og EU skatteret. Temaet i oplægget er de praktiske problemstillinger, som giver skattemæssige udfordringer, og hvordan de kan løses.
• Udfordringerne ved allokering til fast driftssted: Oplægget vil omhandle kompleksiteterne ved allokering af indkomst til faste driftssteder med særligt fokus på de vanskeligheder, som kan opstå ved fleksible arbejdspladser og rekruttering hvor talenterne er samt de særlige kompleksiteter der kan opstå for renewable energy developers i Danmark.
• Fast forretningssted – Betydningen af det særlige momsmæssige begreb: Oplægget vedrører konceptet fast forretningssted, der er et selvstændigt momsretligt begreb i EU-retten. Begrebet er centralt for fastlæggelsen af det momsmæssige leveringssted for ydelser, hvor det særligt har betydning i kontrollerede transaktioner

Konferencen vil omfatte såvel præsentationer og paneldiskussion fra førende eksperter og praktikere samt mulighed for at netværke med kolleger inden for skatteret.

Vi opfordrer alle interesserede til at deltage – uanset om du arbejder inden for den private sektor, hos offentlige myndigheder, eller er forsker.

Onsdag, 25 oktober, 2023 - 15:00 to 17:00

Location
SPs12 Ørsted Auditorium, Copenhagen Business School (Solbjerg Plads)
2000 Frederiksberg

Abstract

Konventionalbøder fastsætter debitors betalingsforpligtelse ved misligholdelse og er uafhængige af, om kreditor lider et tab. Trods deres praktiske betydning er det en udfordring for teori og praksis at forklare, hvorfor og hvornår de nedsættes. Vi prøver at bruge simple indsigter fra økonomisk teori til at give en struktur for vurderingen af konventionalbøder, og viser, at de kan hjælpe den retlige analyse på vej.

Plan: 

15.00 – 15.35: Indlæg ved Jon Stokholm og Rasmus Bogetoft

15.35 – 15.40: Kaffepause

15.40 – 16.10: Diskussion i plenum

We are looking forward to hosting the 15th Anniversary EIPTN Conference on October 06 – 07 2023 at Copenhagen Business School this year together with Associate Professor Vishv Priya Kohli.

The theme is ‘ Sustainability and Diversity in Intellectual Property Teaching’.
 
The annual EU conference of European Intellectual Property Teachers Network (EIPTN) is supported by the European Union Intellectual Property Office and the European Patent Office  This year, we have an impressive lineup of distinguished speakers from different European Universities, as well as EUIPO, EPO and 4iP Council for Europe, which supports research for promoting the IP culture at universities.

Torsdag, 5 oktober, 2023 - 15:00 to 18:00

Torsdag den 5. Oktober 15:00-18:00 inviterer CBS LAW og Professor Søren Sandfeld Jakobsen til det andet arrangement i mediejuranetværket.

Her stilles der skarpt på to klassiske medieretlige emner, der begge er højaktuelle og debatterede pga. nogle opsigtsvækkende retssager, nemlig reglerne om henholdsvis dørlukning og navneforbud. Endvidere vil vi gøre status på indholdet og rækkevidden af den nok så omdiskuterede ”havfruesag” om Berlingskes karikaturtegning og fotografi af Den lille Havfrue, der endelig fandt sin afslutning ved Højesteret i foråret.

Programmet for arrangementet:

1. Velkomst og præsentation
2. Havfruedommen – Højesterets dom og betydningen heraf for medierne, v/ Martin Dahl Pedersen, advokat, partner, Kromann Reumert (ca. kl. 15.10-15-40)
3. Reglerne om dørlukning i lyset af FE-sagen mv., v/ Hans Davidsen-Nielsen, journalist, Politiken (ca. kl. 16-16.30)
4. Navneforbud – er reglerne tidssvarende i den digitale tidsalder? v/ Sten Schaumburg-Müller, professor, dr.jur., SDU (ca. kl. 17-17.30)

Alle 3 oplæg vil blive efterfulgt af spørgsmål og debat (ca. 15 min.). Der vil være en kaffepause ca. midtvejs i programmet og netværk m. vin og snacks umiddelbart efter arrangementet.

In the past years, Google has been involved in a series of high-profile antitrust cases. Recent developments on both sides of the Atlantic complicate the matters further.

Join us as an expert panel will discuss and teach us about: 

• Google’s troubles with antitrust in the European Union
• The US Department of Justice’s latest case against Google
• Google and Scandinavia

Speakers and Topics:

Christian Bergqvist is associate professor in competition law at the University of Copenhagen. Christian has been writing extensively on abusive behavior in the digital realm and will explain how the European Google cases are internally linked. First and foremost, through the theory of harm utilized in the Google Shopping and Google Android cases and Google’s ambition of serving as the internet gatekeeper. Unlocking this as anti-competitive, considering that most of the services are free, requires the introduction of two visionary IT pioneers, Bill Gates and Steve Jobs. Where the former, in May 1995, predicted how the internet would be a commercial game-changer, the latter made this happen with the introduction of the iPhone in January 2007. This has transcended into a sequence of “Browser Wars” Google managed to win. We are currently in the middle of Browser War IV, and it remains unclear if Google will manage to win this as well or will be dethroned.

Jonathan Rubin is an experienced trial attorney and economist who for the past 25 years has focused exclusively on antitrust litigation and competition law and policy. Jonathan is co-founder and partner in the U.S.-based antitrust law firm, MoginRubin LLP, and was formerly antitrust partner at Patton Boggs LLP in Washington, D.C and a Senior Fellow of the American Antitrust Institute. Currently, he is co-counsel for the advertiser plaintiff class in the sprawling multidistrict antitrust litigation against Google pending in the federal district court for the Southern District of New York, In Re: Google Digital Advertising Antitrust Litigation. Jonathan will unpack the multiple legal and economic theories at play in this multi-party litigation and discuss the relationship of those cases with the monopolization case recently filed by the Antitrust Division of the U.S. Department of Justice in the Eastern District of Virginia and several other antitrust cases pending in the U.S. federal courts against Google.

Jacob Pinborg is a partner with Poul Schmith in Copenhagen where he leads the firm’s competition practice including matters related to the DMA and other sector specific competition rules. Jacob is recognized as one of the leading competition lawyers in Denmark with a career spanning more than 25 years. Jacob has successfully argued most Danish landmark competition law cases before the Supreme Court, the High Courts, the Maritime and Commercial Court and the Court of Justice of the European Union, respectively. Furthermore, Jacob has written extensively on competition law and is a frequent speaker at different competition law venues. Jacob will discuss the private competition claim against Google currently pending in Sweden and describe what a possible claim against Google might look like in in the Danish courts.

Program:

Kl. 11 - 11.35: Jon holder oplæg om:

Samspillet mellem advokater og Højesterets afgørelser

Kort kaffepause

Kl. 11.45 - 12.15: Diskussion i plenum

Oplægsholdere: 

Tidligere højesteretsdommer, Jon Stokholm. Cand. jur. 

Stokholm var Højesteretsdommer i perioden 2003-2021. Før det var han i en lang årrække erhvervsadvokat og i 1999-2003 formand for advokatrådet. Han har endvidere været formand for Procesbevillingsnævnet og Konkurrencerådet, samt bestridt en række andre tillidsposter. Han blev udnævnt til adjungeret professor ved Copenhagen Business School i 2022.

Onsdag, 10 maj, 2023 - 16:00 to 19:00

Skatteretten er et masseafgørelsesområde, hvor en række spørgsmål skal afgøres for et stort antal skatteydere. På grund af den store mængde kan ikke alle forhold individuelt behandles af fysiske personer. Der er store økonomiske gevinster ved at få mange af disse sager automatiseret. Automatiseringen vil imidlertid presse nogle borgeres retssikkerhed, idet ikke alle har samme forhold og forudsætninger – men hvor går grænsen?

Program

Efter velkomst og introduktion til emnet af studieleder, Professor Jane Bolander, vil TaxTalk stille skarpt på nogle centrale temaer på afvejningen af automatisering og borgerrettigheder:
 

Digitalisering og retssikkerhed

Folketingets Ombudsmand, dr.jur. Niels Fenger 
 

Grundlæggende forvaltnings- og databeskyttelsesretlige krav til offentlig digitalisering

Lektor Jørgen Ullits, Juridisk Institut, SDU
Den offentlige forvaltning bliver kun mere digital - hvad gør det ved retssikkerheden?

Vicedirektør, cand.scient.pol. Andreas Berggreen, Familieretshuset
 

Skatteretten og menneskerettigheder

Ekstern lektor, ph.d. Susi Hjorth Bærentzen, Det Juridiske Fakultet, Københavns Universitet
 

Skatteretlig perspektivering i praksis – f.eks. i forhold til de nye ejendomsvurderinger

Senior Tax Manager, cand.jur. Martin Nors Hansen, Revitax A/S, ekstern lektor og fagkoordinator på Master i Skat, Skatte- og afgiftsproces samt Skattekontrol og skattestrafferet
 

Vi slutter årets TaxTalk med en let anretning. Det er muligt på dagen at få udleveret et deltagerbevis ved at skrive til mas@cbs.dk senest den 8. maj.

Vi tager billeder i forbindelse med TaxTalk. De bliver brugt til markedsføring af Master i Skat og efteruddannelse på CBS. Billederne bliver gemt, indtil de ikke længere er nødvendige for at opfylde det formål. Hvis du ikke ønsker at være med på billeder, kan du sige det til en medarbejder fra Master i Skat, når du ankommer til TaxTalk. Ønsker du at få slettet et foto af dig, kan du efter arrangementet kontakte mas@cbs.dk.

På seminariet stilles der skarpt på mediationens muligheder og dens udvikling til PRIME. Du vil blive præsenteret for de norske erfaringer og høre om nogle af de største infrastrukturprojekter og PRIMEs værdi i disse projekter samt hvordan PRIME kan anvendes og inddrages allerede i on-boarding processen.

Program:

Kl. 13:00 - 13:15: Velkomst og indledning v/ Prof. Kim Østergaard, CBS og Ph.d. Frederik Skamris Holm, CBS.

Kl. 13:15 - 14:00: Strategisk konflikthåndtering i byggeriet – fra reaktiv konfliktløsning til proaktiv konfliktforebyggelse v/Mediator/Advokat/Konflikt håndteringsrådgiver, Thomas Samsø Bloch, CPH Mediation & Negotiation

Kl. 14:00 - 14:45: De norske erfaringer med PRIME v/ Director Contract Management Karin Kaasen, Dovre Group Consulting AS og Leder kontraktsutvikling og mekling, Cathrine Murstad, Nye Veier.

Kl. 14:45 - 15:00: Pause.

Kl. 15:00 - 15:30: On-boarding proces som konfliktforebyggende tiltag v/ Udviklingschef for Relationelle Samarbejder/Konfliktmægler Mie A. A. Andersen, Center for Ejendomme/Region Hovedstaden og Projektchef Jan Buur Frederiksen, Center for Ejendomme/Region Hovedstaden.

Kl. 15:30 - 16:00: Plenum drøftelse v/ Prof. Kim Østergaard, CBS.

Konklusion og afslutning.

Ca. kl. 16:10 - 17:30: Netværk med kaffe, vin, vand og snacks.

Program:

Kl. 15 - 15.35:  Jon Stokholm holder oplæg om:

Højesterets overvejelser vedrørende `business judgment rule´ i sager om bankledelsers ansvar

Kort kaffepause

Kl. 15.45 - 16.15: Diskussion i plenum

Oplægsholder: 

Tidligere højesteretsdommer, Jon Stokholm. Cand. jur. 

Stokholm var Højesteretsdommer i perioden 2003-2021. Før det var han i en lang årrække erhvervsadvokat og i 1999-2003 formand for advokatrådet. Han har endvidere været formand for Procesbevillingsnævnet og Konkurrencerådet, samt bestridt en række andre tillidsposter. Han blev udnævnt til adjungeret professor ved Copenhagen Business School i 2022.

Speaker: Professor Poul F. Kjaer from BHL, CBS.

Abstract:

In the western context, law has two functions. It upholds normative expectations and it transforms social phenomena. The latter is expressed through the form-giving function of law as law designates particular social phenomena as, for example, economic, political or religious.  Inside such overarching categories, further subcategories can moreover be observed. In relation to economic processes, the legal institutions of competition, contract, corporation and property are, for example, classical examples of the form-giving function of law. The dual function of law is briefly illustrated through a genealogy of imaginaries of law distinguishing between four historically dominant types of law: ‘Law as purpose’; ‘law as a tool’; ‘law as an obstacle’; and ‘law as reflexivity-initiation’. On this background, ten core dimensions of what might become a new episteme of transformative law are fleshed out with the aim of answering the question to what extent it can act as an alternative to the previous four types of law.

Keywords: Function of law; form-giving; infrastructural power; law of political economy; reflexive law; rights; time and law; transformative law.

Her stilles der skarpt på dels Pressenævnets kendelse i de meget omdiskuterede ”Ellen-imellem”-udsendelser på DR, dels EU’s helt nye forslag til ”Media Freedom Act”, der også har delt vandene rundt omkring, herunder i Danmark. 

Programmet:

Kl. 14:00 - 14:10 Velkomst og indledning

Tema 1: Pressenævnets kendelse i ”Ellen-imellem”-udsendelserne på DR

Kl. 14:10 -14:40: Ellen-imellem-kendelsen set fra klagers, DM’s (Dansk Magisterforbunds) side, v/ direktør Lau Svendsen-Tune, DM

Kl.14:40 - 15:00: Generelt om samtykke og tilbagekaldelse heraf ifm. deltagelse i programmer, interviews mv., v/ Prof. Sten Schaumburg-Müller, Syddansk Universitet

Kl.15:00 -15:15 Debat

Pause

Tema 2: EU-Kommissionens forslag til European Media Freedom Act

Kl. 15:30 - 16:00 Danske Mediers holdning til forslaget, v/ direktør Mads Brandstrup, Danske Medier

Kl. 16:00 - 16:20 Den nuværende retsstilling vedrørende mediernes uafhængighed i Danmark, v/ prof. Søren Sandfeld Jakobsen, CBS

Kl. 16:20-16:35 Debat

Konklusion og afslutning 

Ca. kl. 16:45: Netværk med kaffe, vin, vand og snacks

Der vil på anmodning blive udstedt deltagerbevis til den obligatoriske advokatefteruddannelse.

CROSS-BORDER ISSUES OF TAX POLICIES PREVENTING CLIMATE CHANGE

Conference approach and goals

To prevent and avoid disastrous effects from climate change a progressive transition to net zero greenhouse gas emissions by 2050 is generally regarded as essential. Many countries have adopted ambitious goals in their national legislation to achieve this goal. For example, Denmark passed legislation with an ambition to reduce GHG emissions by 70% by 2030.

There is strong consensus amongst countries that tax policy instruments will be essential in achieving net zero GHG emissions in 2050, as well as the intermediate national 2030 legislative goals. However, as of yet the combined national emission reduction commitments and policies fall short of the results needed to stave off the negative impacts of climate change. The OECD and European Commission are therefore looking to coordinate tax policy instruments on an international level to boost effectiveness and stimulate the wide legal adoption of such tax instruments. With G20 countries accounting for around 80% of GHG emission, the G20/OECD has expressed a wish to form an Inclusive Framework for global coordination of the taxation of GHG emissions with the aim to have broad global cooperation that extends well beyond the OECD membership.

Currently, there is not enough international tax policy discussion on how to achieve the goals, while preserving levels of prosperity and well-being, growth, and employment on both the international and national level. Such a discussion should go beyond merely carbon pricing and/or environmental taxation solutions. For example, to truly decarbonise production processes and move from a linear to a circular economy model, innovation stimuli should also be considered as part of the policy mix.

A fundamental question to be answered is if tax instruments, for both pricing-in external costs as well as stimulating innovation, are in fact the best available policy tools to get the job done. And if so, how does one coordinate these (tax) policy instruments in such a way internationally so that the GHG emission levels are effectively and sustainably reduced on a global level? In answering these questions, one has to also address and/or navigate several complicating factors. For instance:

1. The time until 2030 in which to achieve fundamental changes in society is very short, perhaps too short for tax instruments to affect enough change in behaviour.
2. While the world economy is still recovering from the impact of COVID-19, it is now also reeling from the speed at which interest rates are rising, and rates of inflation are increasing while the threat of a protracted war in Europe is looming. The question is where the necessary public and private investments to achieve the climate goals will come from in such an economic environment.
3. And even when 1 and 2 are solved, there is a structural shortage on the labour market to implement the practical solutions on a scale needed to make a significant impact.
4. How the necessary regulation and legislation can be shaped, enacted, and coordinated in time while having to navigate the political landscape of multiple countries

This conference aims therefore to promote the international tax law and policy discussion concerning climate change and tax policy, and concretely contribute to the development of policy instruments and supporting legislation that can act quickly and decisively without pushing the world economy in a recession that would make the necessary enormous (mostly private) investments illusory

PROGRAM 23 NOVEMBER 2022

Title: Risks and dangers of “inefficient” utility machines: On law and economics of rational suicide from Stampe (1757) to Becker and Posner (2004)

The topic:

This presentation discusses some uncommon aspects of notions of preference, rationality, deterrence, and norm formation. It does so by asking how, or to which extent, the behavioral results of the new regulation formulated by public prosecutor general Henrik Stampe (1757) concerning the problem with melancholic homicide-suicides – despondent people killing people to be killed themselves without formally committing the sin of suicide – can be explained with use of the theories presented in Becker and Posner’s (2004) economic approach to suicide, committed by rational people assumed to ‘have “inefficient” utility machines”. Of special interest is the question regarding the kind of rationality and types of endogenous and/or exogenous preferences the suicidal subject is supposed to exercise according to this economic approach, and whether the deterrent effect of reformulating optimal law and punishment can account for the change of norms and conducts in relation to suicide towards the end of the 18th century. As it shows, these questions allows for a different discussion of some of the fundamental assumptions upon which the tradition and discipline of law and economics is based.

Henrik STAMPE [1757] “Erklæring XXVII”, in Henrik STAMPE, Erklæringer, Breve og Forestillinger General-Prokureur-Embedet vedkommende (1784), bd. 2, pp. 153-162.

Gary S. BECKER and Richard A. POSNER (2004), “Suicide: An economic approach”, Revised August 2004, https://www.gwern.net/docs/psychology/2004-becker.pdf

Speaker: 

Marius Gudmand-Høyer, associate professor, Review editor of Foucault Studies, Fellow of Dansk Selskab for Affektive Lidelser.

Seminar om hadtale og ytringsfrihed

Dette seminar holdes undtagelsesvist holdes på dansk.

Titel: Bør hadtale være omfattet af ytringsfriheden?  
 

Oplægsholdere: 

• Direktør i Justitia, cand.jur Jacob Mchangama
• Ekstern lektor, cand.phil. Knud Lindholm Lau
   

Emnet:

Den danske blasfemiparagraf, §266b i straffeloven, lyder:

Den, der offentligt eller med forsæt til udbredelse i en videre kreds fremsætter udtalelse eller anden meddelelse, ved hvilken en gruppe af personer trues, forhånes eller nedværdiges på grund af sin race, hudfarve, nationale eller etniske oprindelse, tro eller seksuelle orientering, straffes med bøde eller fængsel indtil 2 år.

Paragraffen er kontroversiel. Nogle mener at den bør afskaffes, fordi den begrænser ytringsfriheden og kan misbruges, andre mener at begrænsningen af ytringsfriheden tjener væsentlige formål og at paragraffen derfor bør bevares. I seminaret vil Jacob Mchangama lægge ud med at forklare, hvorfor han går ind for en afskaffelse. Dernæst vil Knud Lindholm Lau forklare hvorfor han går ind for bevarelse. Begge har 15-20 minutter til rådighed. Dernæst vil der være mulighed for en kort replik mellem de to, hvorefter ordet er frit.

The Business in Democracy Initiative (BiDEM) presents International, multidisciplinary research conference on

Personalisation and Discrimination in a Fundamental Rights Perspective

CBS LAW and the Business in Democracy Initiative (BiDEM) invites to an international, multidisciplinary research conference on personalisation and discrimination in data-driven business models.

Personalisation is an inherent element of data-driven business models. Personalisation is sometimes desirable, and sometimes personalisation amounts to discrimination. We want recommender systems to augment our online realities; however, optimisation that only suit the interest of the trader may create abated online realities with unintended personal, social and societal harm. The aim of this conference is to frame and elucidate a discussion of the difference between legitimate personalisation and unlawful discrimination in context of data-driven business models.

The Business in Democracy Initiative (BiDEM) aims to understand, challenge and develop fundamental rights concerning information with a multidisciplinary approach. The focus is on the role that businesses play in democratic societies with regard to mediating information and processing personal data.
 

 Keynote speakers: 

• Partner Henrik Saugmandsgaard Øe, Gorrissen Federspiel, former Advocate General at the CJEU
• Professor Avishalom Tor, Notre Dame University
• Professor Eric K. Clemons, Wharton School, University of Pennsylvania

Program:

The aim of the Business in Democracy Initiative (BiDEM) is to understand, challenge and develop fundamental rights concerning information with a multidisciplinary approach. The focus is on the role that businesses play in democratic societies with regard to mediating information and processing personal data.

Seminar on gender policies at CBS

This discussion seminar is the first in the autumn series on Law, Economics and Philosophy.
 

Title: Should universities strive for equal outcomes or equal opportunities among researchers of different gender?

Discussants:

• Lynn Roseberry, Ph.D and diversity and gender consultant.
• Torsten Skov, Ph.D in cancer epidemiology and bachelor in philosophy.

The topic:

Recently, Copenhagen Business School announced its goal of ensuring a share of female professors of no less than 40% in 2030. Are such goals, focused on outcomes rather than opportunities, justifiable? Are there hidden if not explicit gender biases that can justify such outcome-oriented measures? Torsten Skov will argue against such measures, while Lynn will defend them. Both will talk for 15-20 minutes. Each will then comment on the other, after which the floor will be open for debate. 

Visuelle kontrakter fra Australien

CBS LAW og Professor Kim Østergaard indbyder til oplæg med Professor Camilla Baasch Andersen og Peter Corner fra University of Western Australia den 3. august 2022 kl. 15.00 – 17.00 i Porcelænshaven 18 B, 1. sal, 2000 Frederiksberg, lokale: 1.154, om brugen af visualisering i kontrakter med afsæt i brugen og forskningen herom i Australien.

Kontrakter skrives normalt af jurister til jurister med anvendelse af traditionelt juridisk sprogbrug med brug af lange sætninger, mange lange ord, anvendelse af fagtermer af såvel juridisk, økonomisk som mere teknisk karakter, sætninger med bagvægt, passivt sprogbrug, mange overflødige ord og udtryk og abstrakt sprogbrug. Der er såvel i forskningen som i praksis kommet større fokus på, hvorledes kontraktdesign kan anvendes med henblik på at bruge kontrakten som et proaktivt styringsværktøj, således at kontrakten bl.a. medvirker og understøtter rigtig opfyldelse af kontrakten og minimerer risikoen for konflikter. Det indebærer bl.a. en større brug af sprogdifferentiering, visualisering og i visse tilfælde brug af tegneserier.

orsdag, 30 juni, 2022 - 15:30 to 17:15

NYU’s Center for Transnational Litigation, Arbitration, and Commercial Law and The Danish Institute of Arbitration will jointly host a webinar on 30 June 2022 from 15:30 – 17:15 (CET) / 09.30 – 11:15 (NY Time).
 
This event will discuss various perspectives regarding evidence in international arbitration, following the publication of the “Handbook of Evidence in International Arbitration: Key Issues and Concepts”. 

Tirsdag, 21 juni, 2022 - 14:00 to 15:00

This seminar is the fourth out of four seminars in the MPP and CBS Law seminar series on Law, Economics and Philosophy Spring 2022. 

Title: How can society be well governed even if people are moved by emotions rather than reason? A Spinozean perspective.

Presenter: PhD Fellow Jonathan Harmat, MPP, CBS

This seminar is the third out of four seminars in the MPP and CBS Law seminar series on Law, Economics and Philosophy Spring 2022. 

Title: Individual bias, systemic bias, and feminist jurisprudence – examining two examples in the Danish context        

Presenter: Associate Professor Florence Villeseche, MPP, CBS

The dissertation – titled Foundation Law and The Living Charter – contains a legal analysis of Danish foundation law concerning the purposes and objectives of Danish foundations covered by the foundation acts. I consider which interpretive methods or »tools« one should or must apply whilst reading the purpose expressed in a foundation’s charter (by-laws). Next, I consider settled/prevailing law in terms of the purpose amendment threshold (formålsændringskriteriet) and identify the factors that are permissible or mandatory in the application of the purpose amendment threshold. The dissertation draws inspiration from Norwegian, Swedish and Finnish foundation law, and it includes a vast amount of cases from the Danish authorities issuing administrative decisions on foundation law. Thus, the dissertation provides a theoretical and practical contribution to Danish foundation law and the framework conditions for the Danish foundation’s philanthropic activities.

Primary Supervisor:
Professor mso Peter Koerver Schmidt
Department of Management, Politics and Philosophy (MPP)
Copenhagen Business School
 
Secondary Supervisor:
Professor mso Kim Østergaard,
Department of Management, Politics and Philosophy (MPP)
Copenhagen Business School
 
Assessment Committee:
Professor Peter Arnt Nielsen (Chair)
Department of Management, Politics and Philosophy (MPP)
Copenhagen Business School
 
Professor Tore Bråthen
Law & Governance
BI Norwegian Business School
 
Professor Margrethe Buskerud Christoffersen
Department of Private Law
University of Oslo
 
Thesis:
The thesis will be available from research.cbs.dk
 
Reception:
The CBS PhD School will host a reception, which will take place immediately after the defence at FUHU Faculty Club (3rd floor above the canteen), Solbjerg Plads.

Mediejuranetværklet er et uformelt netværk for personer med særlige interesse for mediejuridiske spørgsmål. Netværket tager aktuelle temaer op, såvel som mere principelle og retspolitiske emner indenfor mediejuraen. Deltagelse i netværket er gratis og tilmelding til netværket kan ske ved at kontakte Professor Søren Sandfeld Jacobsen, CBS, på email ssj.law@cbs.dk.

Program for netværksmøde d. 3 maj 2022:

Arrangementet består af 3 oplæg af en varighed på ca. 30 minutter, efterfulgt af spørgsmål og debat. Hver session varer ca. 45 minutter og der vil blive afholdt korte pauser mellem oplæggene.

Nr. 1:
Oplægget vedrører Højesterets kendelse fra efteråret vedrørende TV2's udlevering af råbånd til anklagemyndighed til brug for efterforskning. TV2's advokat i sagen, Asger Bagge-Jørgensen, vil præsentere og perspektivere i sagen.

Nr. 2 og 3:
Det andet og tredje oplæg vil se nærmere på Pressenævnet. Indledningsvist vil Advokat Peter Lambert og Advokat Iben Gjessing, begge Lassen Ricard, belyse Pressenævnets praksis om afindeksering i lyst af de aktuelle genoptagelsessager.

Efterfølgende vil professor, ph.d., Trine Baumbach, Københavns Universitet, redegøre for kompetencen til at ændre de vejledende regler for god presseskik. 

Om konventionalbøder i retspraksis: Er vi på rette spor? 

Tidligere højesteretsdommer Jon Stokholm har opnået en usædvanlig viden om det danske retsliv gennem  de mange opgaver og hverv han har varetaget. 

Han blev uddannet cand.jur. i 1975 og var højesteretsdommer i perioden 2003-2021, formand for Proces-bevillingsnævnet (2010-2020), formand for Konkurrenceankenævnet (2009- 2021) og formand for Advokatrådet fra 1999 til 2003. Hertil kommer en lang række hverv i udvalg, fonde og foreninger. Han var f.eks. leder af udvalget der foreslog nye regler for domænenavne (2003-2004), ligesom han var medlem af domstolsudvalget (1996). 

Jon Stokholm er også kendt for at være nytænkende og for at være åben over for inddragelsen af andre videnskaber end den juridiske. Han er ikke mindst bekendt med forsøget på at analysere juraen med brug af indsigter fra økonomisk teori. Emnet for tiltrædelsesforelæsningen er netop et emne, der kalder på en integration af juridisk og økonomisk tænkning: censurerer domstolene konventionalbøder, dvs. erstatninger aftalt mellem kontraktparter, på en hensigtsmæssig måde?

Agenda:

15:15–15:30 Velkomst ved CBS LAW og institutleder Mitchell Dean, MPP

15:30–16:15 Tiltrædelsesforelæsning ved tidl. Højesteretsdommer Jon Stokholm

16:15–17:00 Reception

This seminar is the second out of four seminars in the MPP and CBS Law seminar series on Law, Economics and Philosophy Spring 2022. 

Title: What is a fundamental human right?

Presenter: Professor, Sten Schaumburg Müller, Department of Law, University of Southern Denmark.

Abstract: 

1.     Fundamental human rights are linked to mankind, Planet Earth (for the time being), beyond the state. This is unacceptable to certain types of positive lawyers who claim that law necessarily must be connected to the state either as internal (domestic) law or external (international) law. Certainly, states are important for law, but states are not the only relevant actors; companies, peoples, organizations and mankind are also relevant legal subjects.

2.     Fundamental human rights ought not to be conceptualized in the natural law tradition of European legal thought, i.e. something that is reasoned out and hence undebatable, and something which the self-proclaimed civilized plead when encountering allegedly primitive and ‘natural’ cultures.

3.     Fundamental human rights are best understood by an evolutionary, biological approach. Human beings are not beyond nature. This may be framed as a Hart’ian approach (even though Hart draw some untenable conclusions): Humans are natural creatures with certain traits, such as a rights handling capacity (e.g. similar to chimpanzees but different to lions).

4.     Lawyers and politicians need to take a pragmatic approach to fundamental human rights. They are not natural, nor God given elements, which merely have to be discovered. They are attempts – to a large extend legal attempts – to progress, they are fallible and improvable. 

5.     The entry of fundamental human rights has repercussions for legal method. Contrary to the Enlightenment tradition, it is no longer possible to claim that only one law is relevant for a certain situation. Fundamental human rights regularly enter the legal equation, requiring criminal lawyers, public law lawyers and even private law lawyers to partly leave their comfort zone and include the generally framed fundamental human rights.

PhD fellow Nicole Stybnarova from the University of Helsinki will present her research, recently published in the Nordic Journal of Human Rights, where she examines the functioning and fragilities of the Danish system of assuring human rights compliance of legislation.

The article can be found here.
 

The aim of the article is to examine previous theoretical allegations about inadequacies of this system.

In the context of the adoption and subsequent judicial review of the ‘forced marriage presupposition rule’ in family reunifications, the article marks the concrete steps at which the legislature and the judiciary adhered to a tendentious and evasive interpretation of human rights and were unwilling to consider or rebut the impact of new evidence or individual circumstances.

Analysing four courts’ cases reviewing the presupposition rule, the article shows how the primacy of the legislature in assessing human rights combined with the judicial self-restraint apparently places the claimant in an argumentative inequality in the judicial proceedings. This and other findings mark the micro-level symptoms evidencing a compromised character of human rights protection in Danish migration law observable in the context of this case study.

Date: Tuesday, 22 March, 2.15 pm - 3.15 pm (CET)

Presenter: External lecturer, PhD, Johan Gersel, MPP, CBS.

Title: On legal positivism and (legal) pragmatism.

Abstract:

A central claim of legal positivism is that the determinate content of the law is an empirically determinable issue. The goal of legal science is to make the content of the law explicit. Whether an action is legal or illegal, is thought to be a fully observable matter which is determined by investigating legal practices and legal documents. In concordance, the task of judges is to judge in accordance with existing law by issuing verdicts tracking the observable content of the law. An aim of legal positivism is to limit the reasons that judges must take into account when issuing verdicts, such that their goal becomes solely to track, rather than also to develop, existing law. Law development is intended to be exclusively in the hands of the legislative branch of government. In this talk, I will challenge the feasibility of legal positivism. A presumption of legal positivism is that existing legal texts and practices have determinate content which seamlessly tracks onto novel cases. Inspired by Wittgenstein, contemporary work by Robert Brandom and Charles Travis within rationalist pragmatic theories of content challenge this presumption. According to Brandom and Travis, there will always be an implicit context surrounding the use of a concept which allows for various interpretations as to its applicability to a novel case. No amount of scrutiny of past usage will enable us to overcome such empirical underdetermination. Instead, every application of a concepts, legal or otherwise, should be seen as the matter of incurring an obligation to rationally defend the use of this concept in discourse with one’s linguistic community. If this approach to the theory of content in general is correct, then the aspirations of legal positivism are doomed to fail. No amount of scrutiny of legal documents and prior legal practice will enable judges to merely apply the law, without simultaneously playing an active and creative role in its continuous development. Moreover, with such responsibility on their shoulders, judges can no longer avoid taking into account the full gamut of moral, traditional, natural, and aesthetic reasons, that otherwise guide human practical reasoning, when they pass verdict on novel cases. 

CBS Law Professor Jan Trzaskowski has just published the book ‘YOUR PRIVACY IS IMPORTANT TO US! – Restoring Human Dignity in Data-Driven Marketing’ that explores the application of EU consumer law—including data protection law and other fundamental rights—to data-driven business models that infringe on human agency, social cohesion and democratic debate.

The aim of this event is to present and discuss the findings of the book, including the potential for cross-fertilisation between data protection law, marketing law and fundamental rights. The book suggests how our current legal framework can be informed by psychological, technological and societal perspectives to curb predatory business models of surveillance capitalism.

In the book, the author argues that ‘paying with personal data’ is a misleading framing when, in fact, we pay with attention and agency—which are both scarcer and more precious than personal data and are also important in social and societal contexts. A three-tiered model of information asymmetry is introduced to illustrate why information does not ensure transparency, which is a prerequisite for user empowerment.

Speakers:

• Professor, Dr. Hans-Wolfgang Micklitz, European University Institute, Florence
• Professor Emeritus, Ph.D. Eric K. Clemons, The Wharton School, University of Pennsylvania
• Professor, Ph.D. Andrej Savin, CBS LAW, Copenhagen Business School
• Professor, Ph.D. Jan Trzaskowski, CBS LAW, Copenhagen Business School

Program:

13:00–13:15 Welcome
Andrej Savin, Director of CBS LAW and Professor, Ph.D., Copenhagen Business School

13:15–14:00 Understanding and regulating data-driven marketing 
Jan Trzaskowski, Professor, Ph.D., Copenhagen Business School

14:00–14:30 Comments and discussions​​​​​​​
Hans-Wolfgang Micklitz, European University Institute, Florence

14:30–14:45 Break

14:45–15:15 Comments and discussions​​​​​​​
Eric K. Clemons, Professor Emeritus, Ph.D., The Wharton School, University of Pennsylvania

15:15–15:45 Open discussion

15:45–16:30 Reception
 

Fredag, 26 november, 2021 - 12:00 to 15:00

Protection of IP: the fight against counterfeiting

The past decade has witnessed several challenges in protection of Intellectual Property. To combat the challenges, significant changes in the legal framework that deals with counterfeiting and IP violations can be observed, especially in the EU.

The policymakers, practitioners as well as academics have been focusing on this important area. Vishv Priya Kohli’s recent publication, "Counterfeit and Falsified Medicines in the EU - A Legal Perspective" (Edward Elgar Publishing) contributes to this field, specifically with respect to the pharmaceutical sector. To discuss these crucial issues and to celebrate the publication, CBS is hosting a conference entitled, ‘Protection of IP: the fight against counterfeiting’. The conference will facilitate sharing of perspectives of policymakers, practitioners, and researchers.

The speakers include:

• Barbara Suhr-Jessen, Head of Enforcement and Anti-Counterfeiting Department, Danish Patent and Trademark Office, Denmark
• Mickey Arieli, Director and Founder of Division of Enforcement Ministry of Heallth, Israel (Retired) & Research Fellow, International Institute For Counter-Terrorism (ICT) Reichman University  — Herzliya, Israel
• Sara Sparring, Advocate and co-founder of Synch, on the board of the Swedish Anti-Counterfeiting Group, Sweden 
• Sofie Beiter Arreskov, Advocate and Manager for IP, Plesner, Denmark
• Stina Teilmann-Lock, Associate Professor, Copenhagen Business School
• Vishv Priya Kohli, Assistant Professor, Copenhagen Business School

Program:

12.00 Light Lunch

12:30 Welcome
Vishv Priya Kohli, Assistant Professor, Copenhagen Business School, Scandinavian Coordinator, World I P Women (WIPW)

12:35 Policymakers’ Perspective
Barbara Suhr-Jessen, Head of Enforcement and Anti-Counterfeiting Department, Danish Patent and Trademark Office, Denmark.

12:55 Policymakers’ Perspective
Michael Arieli, Director and Founder of Division of Enforcement Ministry of Heallth, Israel (Retired) & Research Fellow,  (ICT) Reichman University  — Israel

13:15 Practitioners’ Perspective
Sara Sparring, Advocate and co-founder of Synch, on the board of the Swedish Anti-Counterfeiting Group, Sweden

13:25 Practitioners’ Perspective
Sofie Beiter Arreskov, Advocate and Manager for IP, Plesner, Denmark

13:45 Researchers’ Perspective
Stina Teilmann-Lock, Associate Professor, Copenhagen Business School, Denmark

14:05 Researchers’ Perspective
Vishv Priya Kohli, Assistant Professor, Copenhagen Business School, Scandinavian Coordinator, World I P Women(WIPW)

14:25 Wrap Up
Vishv Priya Kohli, Assistant Professor, Copenhagen Business School, Scandinavian Coordinator, World I P Women(WIPW)

14:30 – 15:00 Reception

Morality and  Corporate Tax

The speakers are:

• Allison Christians, the H. Heward Stikeman Chair in Tax Law at the McGill University Faculty of Law in Montreal, Quebec, Canada. 
• Paul Tang, Member of the European Parliament and chair of the European Parliament subcommittee on taxation (FISC). 
• Karl Berlin, Global Head of Tax at Ørsted 
• Rasmus Corlinsen Christensen, postdoc at CBS, studying the politics of international taxation. 
• Jeroen Lammers, external Phd candidate at University of Amsterdam, external lecturer in tax law at CBS and partner at Dr2 Consultants Copenhagen

Mandag, 25 oktober, 2021 - 10:30 to 11:30

Dmitry Karshtedt will give a talk entitled: “Copyright Volition as Causal Responsibility”

This talk will examine the boundary between direct and indirect infringement in copyright law.  Using American Broadcasting Companies, Inc. v. Aereo, Inc., it will be discussed that the Supreme Court of the United States labored to determine when a content owner can pursue a direct infringement claim against a provider of an on-demand streaming service. Aereo held that, even when users initiate the transmission of copyrighted works to their personal devices, the technological entity that selects and streams the content in response to the users’ requests may directly infringe the copyright owner’s exclusive right of public performance. The Court’s reasoning in Aereo leaves much to be desired because its rationale for imposing direct liability was driven largely by the alleged similarity between Aereo and other entities involved in retransmission services, such as cable companies, rather than by an attempt to explain why Aereo’s actions were directly infringing in their own right. The result was a de facto “like a cable company” rule that is wholly unsupported by the statutory text. In the talk, it will be discussed that the volition requirement cannot preclude direct liability of an actor who willingly facilitates infringement by others with a substantial certainty that infringement would occur because that actor has caused direct infringement to take place.

Dmitry Karshtedt is Associate Professor of Law at George Washington University, USA. His primary research interest is in patent law. His legal scholarship has been published in the Iowa Law Review, Vanderbilt Law Review, and Harvard Journal of Law & Technology, among other outlets, and cited in three of the leading patent law casebooks, a casebook on intellectual property, and several treatises. Professor Karshtedt's academic work has won several awards, including the Samsung-Stanford Patent Prize and the scholarship grant for judicial clerks sponsored by the University of Houston Law Center Institute for Intellectual Property and Information Law. Professor Karshtedt is currently a Visiting Scholar at the Center for Biomedical Innovation Law at the University of Copenhagen.

This seminar is hosted by Assistant Professor Vishv Priya Kohli, CBS LAW, Department of Management, Politics and Philosophy.

American presenter: Associate professor Tessa Davies, University of South Carolina School of Law 

European Discussants: 

Professor Sigrid Hemels, Erasmus University Rotterdam

Associate Professor Karen Boll, Copenhagen Business School

Paper presenter 1: Postdoctoral Researcher Dr. Luisa Scarcella, DigiTax Centre – University of Antwerp - “Keep your friends close and your enemies closer: extending automatic exchange of information to crypto-assets transactions and the role of crypto-intermediaries”

Discussant 1: Professor Omri Marian, University of California, Irvine School of Law

Omri Marian is an internationally recognized expert in international taxation and comparative taxation. Before joining UC Irvine School of Law, he was an assistant Professor of Law at the University of Florida where he taught in the graduate tax program. He also practiced as a tax associate in the New York office of Sullivan & Cromwell LLP. Professor Marian’s work has been cited by Congress and is frequently featured in financial media outlets.

Paper presenter 2: Postdoctoral Researcher Dr. Brian Waiguru, Leeds Beckett University -  “Illicit Financial Flows: MNE profit shifting to tax havens in SSA”

American presenter: Professor Shuyi Oei, Boston College Law School 

European Discussants: 

Professor Duncan Wigan, Copenhagen Business School

Assistant Professor Giulio Allevato, IE University in Madrid

Paper presenter 1: Dr. Baptiste Souillard, Université Libre de Bruxelles - “Intra-Industry Diffusion of Profit Shifting Strategies”, the paper can be accessed here.

Baptiste is a PhD candidate in economics affiliated to the Université Libre de Bruxelles (ULB) and the European Center for Advanced Research in Economics and Statistics (ECARES). He is also a research fellow at the Fund for Scientific Research (F.R.S.-FNRS).

His research lies at the intersection of international and public economics. More specifically, he combines approaches from economics, statistics, and accounting to analyze the causes, methods, and consequences of multinationals' tax avoidance.

He has received various awards for his research. Furthermore, he has written policy recommendations for the French Council of Economic Analysis and CEPII.

Besides presenting his work at numerous scientific events, he is currently a board member of the European Association of Young Economists (EAYE) and a member of the planning team of the Graduate Student International Political Economy (GSIPE) group. These communities foster interactions and collaboration both between young economists and between young researchers in economics, law, and political science working on international political economy.

Before starting his PhD, he studied at ENSAE Paris, Université Paris-Saclay, Paris School of Economics, and Université Paris 1 Panthéon-Sorbonne, where he completed an Engineering degree in statistics, an MRes in economics, and a BSc in econometrics.

Discussant 1: Associate Professor Dr. Catherine Lions, Umeå University

Paper presenter 2: Ph.D Student Mohit Kumar Gupta, Centre for the Study of Law and Governance, Jawaharlal Nehru University, New Delhi - “Some Legal and Economic Reflections on the Issues of Control, Financialization and Taxation in the Indian Corporate Sector”

Mohit Kumar Gupta is a PhD scholar at the Centre for the Study of Law and Governance, Jawaharlal Nehru University, Delhi, New Delhi, India. Earlier, he has worked as a project associate on the research project “The State, Globalization and Industrial Development in India: The political economy of regulation and deregulation” at Ambedkar University Delhi in collaboration with the Norway Institute of International Affairs (NUPI). He had also briefly served as a research associate at the Indian Institute of Foreign Trade, Delhi. In addition to this he has served as consultant and assisted on projects by various International agencies and NGOs including UN women, Public Services International etc. on areas of public finance and taxation.  Currently, he is working at the intersection of law and economics and his research interests are corporate governance, business taxation, political economy and the role of institutions. He has authored and co-authored chapters in edited volumes and journal articles on these issues which are published by International publishers. He has also presented his work highlighting the peculiar aspects of family-owned business groups in India in various International conferences related to Law and Economics, public policy and governance. He is the recipient of the Indian Council of Social Science Research (ICSSR) Institutional Doctoral Fellowship in Social Science for the year 2019.

Discussant 2: Ph.D Student Ashrita Prasad, Vienna University of Economics and Business

Ashrita is a research and teaching associate and doctoral candidate in international business taxation (DIBT) at Vienna University of Economics and Business (WU). Ashrita pursued her master’s in law from University of Oxford as a KC Mahindra Scholar. She was Assistant Professor at Jindal Global Law School (India) between 2014 and 2019 where she taught tax law and policy. She was awarded the Abe Greenbaum Research Fellowship by UNSW, Sydney for 2018. Her research interests are tax policy and international taxation from the perspective of developing countries. 

American presenter: Professor Reuvne Avi-Yonah, University of Michigan Law School

European Discussant: Professor Ana Paula Dourado, University of Lisbon

Paper presenter 1: Clair Quentin, research associate to the All-Party Parliamentary Group on Responsible Tax - ”The tax authority as a structural enabler of financial crime”

Clair Quentin is a research associate at the Policy Institute, King's College London.

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Paper presenter 2: Assistant Professor Dr. Suranjali Tandon, National Institute of Public Finance and Policy, New Delhi - "Exploring the link between institutional shareholder activism and tax avoidance" 

Discussant 2: Associate Professor Dr. Catherine Lions, Umeå University

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Introductory seminar by visiting PhD Scholar Desiree Klingler, Yale Law School

Désirée Klingler is a visiting Fox Fellow at CBS from Yale Law School.

She will present her PhD research on public procurement law in an online webinar on February 24, at 3-5pm CET. 

We would like to cordially invite faculty and researchers from Copenhagen Business School as well as other interested parties to join her talk. 

Désirée has recently published a paper on Measuring what Matters in Public Procurement Law: Efficiency, Quality and More in the Journal of Management Policy and Practice. 

In her talk, she would like to explore new ideas to measure sustainability and quality in public procurement law, and discuss appropriate proxies in the TED public procurement database.

For questions and suggestions, you can contact Désirée under: dkl.law@cbs.dk

When: 24 February 2021 15.00 -17.00

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Part I – Paper Workshop - On the Effectiveness of ADR and ODR Systems  

13.00 - 15.45 CET  

Paper workshop on the theoretical and empirical study of ADR and ODR systems in a range of different jurisdictions.  

13.00 -13.30: The digitalisation of the English small claims court and how it uses online negotiation and telephone mediation as part of its process  

Pablo Cortés, University of Leicester  

Discussant: Naomi Creutzfeld, University of Westminster 

13.30 - 14.00: Understanding mediation: a research proposal  

Henrik Lando, Copenhagen Business School 

Discussant: Peter Lewisch, University of Vienna

14.00 - 14.15 Break   

14.15 - 14.45  Learning from the ODR schemes of large online platforms: Opportunities and challenges

Marta Cantero Gamito, CUNEF and University of Tartu

Rafaela Nogueira, Nubank

Maria José Schmidt-Kessen, Copenhagen Business School

Discussant:  Pablo Cortés, University of Leicester 

14.45 - 15.15 Mediation in Danish construction contracts – Challenges, context and points of attention  

Torkil Schrøder-Hansen, Assistant Attorney and mediator at DI - Dansk Byggeri  

Discussant:  Henrik Lando, Copenhagen Business School

15.15 - 15.45  Can mediation lead to private and public efficiency gains? A L&E analysis of the mediation process design following Directive 2008/52/EC in five European countries  

Presenter: Evangelia Nissioti, University of Hamburg 

Discussant: Giuseppe de Palo, Ombudsman for the Funds and Programmes of the United Nations

Part II – Roundtable Discussion:  Experiences with ADR Systems – An International Perspective  

16.00 - 17.30 CET  

In the roundtable, each panelist first presents their experience with regard to the theme of the roundtable. The individual presentation is scheduled to last for about 7 minutes. After the presentations, there will be a moderated debate among the panelists concerning some of the main points raised by the presentations. Julia Hörnle (Professor at Queen Mary University, London) will kick-off the discussion by raising the first question to the other panelists.

The theme of the roundtable discussion is how well ADR schemes work in practice and how existing schemes can be improved. We will address questions of how to exploit the potential and how to address limitations of ADR, including: 

• Can ADR unburden the civil court system and at the same time provide greater access to justice? 
• Can ADR resolve conflicts more effectively and cheaper without unduly compromising procedural safeguards? 
• What are the major impediments to a wider adoption of ADR? 
• Which role can online dispute resolution play in fostering ADR? 

Panel participants:   

Thomas Samsø-Bloch, Director, Danish Mediation Institute:  A friendly wake-up call – why the legal society in Denmark should take greater interest in mediation

Lin Adrian, Associate Professor, Copenhagen University: The ‘doublespeak bug’ in Mediation

Giuseppe de Palo, Ombudsman for the Funds and Programmes of the United Nations (UNDP, UNFPA, UNICEF, UNOPS and UN-Women.): The emperor has no clothes, and Mediation Sleeping Beauty will awake, if Prince Charming shows up with proper attire

Lela Love, Professor, Cardozo Law, Yeshiva University: But what is mediation?  What is being presumed?  

Pablo Cortés, Professor, University of Leicester: TBA