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

Andorra, Cyprus, Liechtenstein, Luxembourg, Malta, Monaco, San Marino, Vatican State; also Channel Islands, Gibraltar, Isle of Man, Northern Cyprus; and an addendum including Republika Srpska, Montenegro, Kosovo and Transnistria

Andrew Grossman is a retired U.S. Foreign Service Officer who served in Seoul, Abidjan, London, Tehran, Algiers and Geneva. He holds the degrees of B.A. in Economics (Clark), LL.B. (Columbia), M.A. in L.I.S. (University College London) and of Licencié en droit européen et international, Maître & Docteur en Droit (Louvain) and is a member of the New York and District of Columbia Bars. He lives in London where he writes on private international law issues, especially in the fields of nationality, bankruptcy and tax. His article on “Nationality and the Unrecognised State” will appear in the October 2001 issue of International and Comparative Law Quarterly. “Gender and National Inclusion” appeared in the Warwick University on-line journal, Law, Social Justice and Global Development. A collection of materials relating to European nationality issues and supplementing those in his forthcoming book Compilation des lois sur la nationalité des pays et territoires européens et guide de recherche juridique is online at http://www.uniset.ca.


Table of Contents

Background

The micro-states and juridically-independent small jurisdictions of Europe exist for varying historical reasons, only partly geographic. Of the 13 jurisdictions covered, only eight possess internationally recognized sovereignty. Lack of such recognition may impede foreign courts from giving force to its administrative and juridical acts and recognition to the status of inhabitants abroad except insofar as a "subordinate level of government theory"2 or a pragmatic or sympathetic legal approach3 intervenes. For this reason, conflict of laws and foreign relations law need to be reviewed in each such case. In the United States, the case law on alienage jurisdiction may yield curious results with respect to the bringing of cases by or against nationals of non-sovereign political entities in federal court; thus: Matimak Trading Co. v. Khalily, 118 F3d 76 (2d Cir 1997) (Hong Kong, pre-reversion). Such territories also raise interesting questions of treaty law and status with respect to international organizations and the researcher may wish to look at relevant data sources. Micro-states generally, to the extent that they lack bargaining power with respect to larger nations, may suffer from similar disabilities, but at least they benefit from the theoretical principle of sovereign equality.

The viability of all the jurisdictions covered depends on their tax-haven and flag of convenience functions. These two issues have been extensively debated in international organizations and discussed in the legal literature. Five of the sovereign states reviewed here (i.e, excluding the Holy See) are members of the Council of Europe. In addition, because they are associated in varying degrees to the European Union, EU law may need to be reviewed in relation to issues concerning the non-sovereign European UK territories, Malta and Cyprus. Cyprus, Malta and Gibraltar are members of the British Commonwealth4, which can have particular relevance to the application UK tax and immigration law (see the British Nationality Act 1981 and the Immigration Act 1971). Luxembourg is a Member State of the European Union, and the seat of the European Court of Justice. The status of Andorra, Liechtenstein, Monaco, San Marino and the Vatican (and of their nationals) and their relationship with the respective protecting powers (France, Spain, Switzerland and Italy) and with the European Union are governed by treaties which may need to be examined. The Turkish Republic of Northern Cyprus has a functioning body of laws and legal system, but it is recognized only by Turkey and its inhabitants may be treated by other countries as Cypriots, Turks or stateless, depending upon facts and circumstances in each case. Turkish law may apply for certain transactions: the financial, postal and communications systems are integrated with those of Turkey.

Where available and relevant, the name and URL (or street address) is provided of one or more major national law library(ies). In addition, the laws of many (but not all) the jurisdictions are available for consultation at major repositories of foreign law, including the Swiss Institute of Comparative Law, the Bodleian Law Library at Oxford, the Harvard University Law Library, the European Commission Library at Brussels, the Max-Planck-Institut for Comparative Law library in Hamburg and the Peace Palace Library, The Hague. In the United States, the Center for Research Libraries has undertaken historical collection of foreign official gazettes. Researchers may also consult RLIN, COPAC and the Karlsruhe Virtual Catalogue. British Library holdings of official gazettes are not now reflected in the British Library OPAC they are recorded in card file in the Science, Technology and Business Reading Rooms.

Researchers concerned with particular aspects of law, such as tax, intellectual property, status of refugees, shipping and corporations may find proprietary collections and translations useful. Although the US Treasury has retreated from its prior support of the OECD project against tax havens, the OECD has continued its project with European Union support, and it may be a source of useful material. The Council of Europe requires its member states to provide translations and summaries of various laws (in English or French translation), and researchers may contact the relevant CoE office for details and, in some cases, copies of the resulting work product. Internet sites of those organizations and others including WIPO, UNHCR (including REF-WORLD, on-line and, more comprehensively, on CD-ROM), WTO, IBFD, WIPO, ILO (including ILO-LEX) and IMO may be useful sources of documentation and bibliographic references within their respective spheres of responsibility. Other specialized data basses include Interights (Indexed on the Columbia Law School server). See especially the ILO’s Principal Sources of National Law. The UNIDROIT site holds material relating to unification of law.

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

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

Luxembourg is a Member State; Liechtenstein is a member of the European Economic Area; Cyprus and Malta are applicants for membership. Gibraltar is within the EU for some purposes, including free movement of persons. It is NOT within the EU's Common Agricultural Policy (CAP) nor its customs union. This is made clear in the UK Treaty of Accession (Official Journal L 73/72 27-03-1972 (p. 0201)). However that agreement is otherwise unclear on the subject and there is no case law on point; so the extent, if any, that EU law on free movement of goods applies remains arguable. A history of financial scandals including the Barlow-Clowes affair suggests that Gibraltar's financial services regulatory regime does not meet EU norms. (See also the discussion of criticism of Gibraltar’s regulatory climate Offshore News Online.) The Channel Islands and the Isle of Man are subject to certain EU laws; the extent of this is again open to debate. With respect to EEA member states, note particularly the Lugano Convention on jurisdiction and the enforcement of judgments in civil and commercial matters. (An explanation on how to find European Union law appears at http://www.hull.ac.uk/lib/fsheets/euleg.htm and, more extensively, Mirela Roznovschi’s Guide to European Legal Databases on LLRX.com.

The European Free Trade Area comprised of Iceland, Norway, Switzerland and Liechtenstein; see Web site for details of Secretariat, Surveillance Authority and Court.

All the jurisdictions considered except North Cyprus and the Vatican are Council of Europe Member States; certain European Court of Human Rights cases have treated Turkey (a signatory state) as responsible for some acts of the North Cyprus administration.

Tax law resources:

See also the print and on-line compilation, Tax Laws of the World and the print journal European Taxation published by the IBFD.

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

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

  • Global Policy Forum, New York

The issue is considered generally in Jorri C. Duursma’s book Fragmentation and the International Relations of Micro-states (Cambridge University Press 1996). The economic aspect is discussed in Armstrong & Reed, “Western European micro-states and EU autonomous regions: the advantages of size and sovereignty”, 23 World Devel. 1229 (1995).

A Web search on "offshore" will yield, in addition to the inevitable scams and tax-evasion schemes, a number of hints for further research on company, LLC, trust and tax law. The OECD and the European Union in particular have undertaken to pressure these micro-states, and other jurisdictions which they consider to be tax havens and money-laundering venues, to tighten their laws and to cooperate in providing banking information to foreign law-enforcement agencies. (Compare the issue of tax competition within the EU, including especially Luxembourg.)

Some laws may be found on GLIN, the Library of Congress-supported database. The search facility and summaries of laws are freely accessible; access to the full text of laws is restricted to participating and sponsoring organizations and governments. Timothy Mulligan of the University of Houston Law Library maintains an on-line database of Foreign Primary Law on the Web and a Guide to European Legal Databases on LLRX. A number of universities and organizations maintain sites containing pathfinders, research guides and links. Mirela Roznovschi of New York University Law School maintains a Guide to Foreign Databases; Lyonette Louis-Jacques of the University of Chicago Law Library has a guide to Foreign Law: Legal Research Resources on the Internet. Duke University has a Research Guide to Foreign and Comparative Law. The Law Library of Congress site has an alphabetical list of Nations of the World and their on-line sources of law. AUSTLII’s World Law Index is a similar resource. The Maritime Law Association of the United States maintains Web Links to sources of admiralty and maritime law. PUBLIST Internet Directory of Publications has anon-line list of sources of information about print and electronic publications relating to transnational and international law. Cases of foreign and international interest may be reported in the International Law Reports. Llrx.com has a growing number of research guides, both by country and by subject, including Marci Hoffman’s Guide to International Trade Law Sources on the Internet.

Print compilations include:

  • Commercial Laws of the World (“Published for members of the Foreign Tax Law Association” (Ormond Beach, FL, 1976- )
  • Tax Laws of the World (Ormond Beach, FL, Foreign Tax Law Pub.) (also on-line, see below)
  • Juris-classeur de droit fiscal international (Paris: Editions Techniques, loose-leaf, 1962- )

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

Andorra

The primary source of law is the official gazette, Butlletí Oficial del Principat d'Andorra, published by Butlletí Oficial, Av. Santa Coloma, 91, Andorra la Vella, Tel. +376 861 400, Fax +376 864 300.

The official gazette has recently been put on-line. Since 1995 it has also been published and sold in CD-ROM format.

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

Compilations and translations include:

  • J. Bartemeu i Cassany (ed.), L’Estat Andorra. Recull de textos legislatius i constitucionals d’Andorra.(Andorra, Casal i Vall, 1977)
  • N. Marqués (ed.), Lleis y resolucions dels Coprínceps i del seus Delegats, 1900–1979.(Andorra, Casal i Vall, 1979)
  • A. Sabater i Tomás, Legislació civil (Andorra la Vella, Erosa, 1981)
  • A. Sabater i Tomás, Legislació penal (Andorra la Vella, Erosa, 1982)
  • A. Sabater i Tomás (ed.), Estudios recopilados de legislación y jurisprudencia correspondientes al derecho civil del principado de Andorra (Barcelona, Colegio de Notarios de Barcelona, 1986)

Compilations of court decisions with commentary:

  • C. Obiols i Taberner, Jurisprudéncia civil andorrana: Jutjat d’apellaciones, 1945–1966. (Andorra, Casal i Vall, 1969)
  • Paul Ourliac. La jurisprudence civile d’Andorre: arrêts du tribunal supérieur de Perpiganan, 1947–1970, (Andorra, Ed. Casal i Vall, 1972) (found, among other sites, in the New York University Law Library)

Secondary sources and analytical works, mostly dated:

  • J. Anglada Vilardebo, “Andorra” (1970), International encyclopedia of comparative law. Vol. I, “National reports,” sect. A (Tübingen, Mohr, 1973)
  • A.H. Angelo, “Andorra: introduction to a customary legal system.” 14 American journal of legal history 95 (1970)
  • Antoni Fiter i Rossel, Manual digest de las Valls neutras de Andorra (1748)
  • J.A. Brutails, La coutume d’Andorre (Paris, Leroux, 1904).
  • P. Raton, Le statut juridique de l’Andorre (Andorra la Vella, Casa de la Vall, 1984)
  • R. Viñas Farré, “Regimen de la nacionalidad y de la extranjera en el derecho andorrano” in Andorra en el ambito jurídico europeo. (Madrid, M. Pons, 1996)
  • Asociacion Española de Profesores de Derecho Internacional y Relaciones Internacionales. Jornadas 16es: 1995, Andorra, Andorra en el ámbito jurídico europeo: XVI Jornadas de la Asociación Española de Profesores de Derecho Internacional y Relaciones Internacionales : Principado de Andorra, 21-23 de septiembre de 1995 (Andorra: Jefatura del Estado Andorrano. Copríncipe EpiscopalMadrid : Marcial Pons, 1996)

The reader should be aware that there have been significant constitutional changes since the 1970s in Andorra as in other European, and especially smaller European, jurisdictions. Council of Europe and European Union influences have been very significant.

At the time of writing, two other Web sites were known to contain at least some legal or administrative content http://www.andorra.ad and http://www.coprince-fr.ad/frances/textes.htm.

The Library of Congress Law Library site Andorra page offers links to political and other information.

For those corresponding with Andorran publishers and government offices, it may be useful to note that Andorra has no postal service of its own; postal facilities are provided equally by the French and the Spanish postal services.

Cyprus

The status and the law of the Republic of Cyprus are governed, in principle, by the Constitution of 1959 (HMSO, London, Cmnd. 1093) and the Treaty of Establishment of Aug. 16, 1960 (382 UNTS 8, No. 5476). Protections were to be granted to the two separate linguistic/cultural/religious communities and personal status of individuals would depend upon their affiliation to one or the other. This was a continuation of Ottoman law5 and colonial practice. Following independence laws were to be published in the Greek and Turkish official languages. In fact, the inter-Communal strife and the de facto division of the island led to anomalies of law, municipal and international that are beyond the scope of this paper. However, laws and court decisions from the mid-1970s were no longer published in either English or Turkish, but in Greek only. A complete collection of Cyprus laws and regulations (official gazettes, published documents, case law, law reviews, other secondary sources) is at the Cyprus Library (Kypriake Vivliotheke), Eleftherias Square, Nicosia, the National Parliamentary Library and at the Bodleian Law Library, Oxford. (The Milli Arsiv in Kyrenia contains much of the same materials at least through the mid 1970s.) The University of Cyprus library has a Web site.

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

The British Sovereign Base Areas of Akrotiri and Dhekelia retained special status and official British personnel were and are governed by legislative acts specific to those areas. These acts are published in English and may be consulted at the Bodleian Law Library, Oxford. But see the Declaration of HM Government on its law-making policy (Appendix O of the Constitution). A key-word Web search will generate further data.

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

The official source for primary law is the Ep'isemi Ephimer'ida tes Kypriak'es Demokrat'ias (Official Gazette of the Republic of Cyprus), published by Printing Office of the Republic of Cyprus, Nicosia, Tel. +357. Until 1960, a semi-official translation of the Official Gazette was produced (mimeograph) by the British Foreign and Commonwealth Office. Copies of these old gazettes are on file in the materials of the former FCO library now on deposit at the Institute of Advanced Legal Studies, London.

One Cypriot firm, InfoScreen Cyprus Ltd. has published Cyprus statutes in Greek on CD-ROM. The firm did not reply to repeated queries by this author regarding export prices and conditions of sale or rental.

Some unofficial legal information may be available on-line at Kypros.org and Lawyer.com.cy.

The Greek and Turkish government sites contain documentation and treaties, as well as substantial polemic. See also relevant parts of Foreign Relations of the United States, 1958-1960, on the U.S. Department of State Web site.

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

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

  • Civil Code

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

  • Commercial Code

  • Criminal Code (Chapter 154 Statute laws of Cyprus)

  • Code of Criminal Procedure, Peri poinikes dikonomias nomos

  • Criminal procedure law, Chapter 155

  • Statute laws of Cyprus

Statutes that have not been consolidated into Codes may be unwieldy due to multiple amendments, especially for the reader not fluent in Greek.

Unfortunately, translation of the general body of Cypriot law into Turkish (and perhaps English), while envisaged by the Treaty and Constitution, has fallen victim to politics. Some good sources for generating a current bibliography would be the OPACs of the Swiss Institute of Comparative Law the United Nations Library at Geneva and the Bodleian Law Library at Oxford University.

The Greek point of view (see below for the Turkish) on international- and constitutional-law questions is stated in: Kypros Chrysostomidis,The Republic of Cyprus: a Study in International Law (The Hague: Kluwer Law International, 2000).

Turkish Republic of Northern Cyprus

While unrecognized internationally except by Turkey the international community has taken a pragmatic approach administratively to the division of the island. Researchers who review (for example via http://www.google.com) the hysterical writings in newsgroups, may despair of peaceful coexistence ever again occurring and wonder how soon reunification in democratic conditions under the internationally-recognized Cyprus government is likely to occur. Whether foreign and international tribunals abstain or rule on claims (mostly of ethnic Greeks who lost property) the practical existence of an economy, a polity and a legal system justifies the allocation of library resources.

The status of the TRNC, as well as its ressortissants and its legal acts have been the subject of a number of important foreign legal cases concerning taxes, nationality, refugee status and insolvency that researchers concerned with matters relating to persons, property and transactions in the North of the Island may need to consult. These include:

(The Caglar case, by implication, underlines the problem of status of the inhabitants of Northern Cyprus, immigrants from Turkey and their descendants, who have no status as Cypriots under the laws of the Republic of Cyprus.)

The basic source of TRNC primary law is the official gazette, the Resmî Gazete KKTC, which can be consulted at the Milli Arsiv ve Arastırma Dairesi Müdürlüglü (Cyprus Turkish National Archives and Research Centre), PK 175, Girne (Kyrenia), KKTC (postal address: "via Mersin 10, Turkey") and at the Parliamentary Library, Room 008, Osman Pasa Caddesi, Lefkosa (Nicosia) (postal address also "via Mersin 10, Turkey"). A project has been under way since 1999 to post all laws in force on the Internet (in Turkish). An index to TRNC legislation maintained at the parliamentary site of the Cumhuriyet Meclisi is accessible on-line (click on MECLIS and then on YASALAR).

Some material may also be found at the Web site of the TRNC Washington Representative Office.

An English translation of the TRNC nationality law is available on-line.

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

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

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

Liechtenstein

The primary law of Liechtenstein appears in the Landesgesetzblatt (LGBl.) and is then consolidated and reprinted in the looseleaf Systematische Sammlung der Liechtensteinische Rechtsverschriften. Reprints of the laws can be purchased over the counter from the Ministry of Justice (Liechtensteinische Regierunskanzlei, Städtle 49, FL-9490 Vaduz. Subscriptions to the Systematische Sammlung are available from GMG Juris Verlags A.G., Landstr. 30, FL-9494 Schaau, tel. +41 75 233 2211.

The Liechtensteinische Landesbibliothek, Gerberweg 5, FL-9490 Vaduz maintains a complete collection of Liechtenstein legal materials, along with comparative-law documentation of contiguous jurisdictions.

These are sold over the counter at the Liechtensteinische Regierungs­kanzlei, Städtle 49, FL-9490 Vaduz, and the staff will sort them by subject so that an up-to-date state of the law is provided.

Current statutes are on-line at an excellent new resource: Anzeige der Gesetzestexte zum liechtensteinischen Recht.

More general data may be found at FirstLink.

Liechtenstein (along with Iceland and Norway) is a member of the European Economic Area, which means that certain elements of European Union law, including particularly those relating to trade and free movement of persons, are applicable to it.

Some secondary sources:

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

  • H. Schönle, “Liechtenstein,” International encyclopedia of comparative law, vol. I, “National reports,” fascicle “L” (Tübingen, Mohr, 1974)

  • H. Batliner. “Liechtenstein”, 4 Modern legal system cyclopedia. (loose-leaf) (Buffalo, Hein, 1988+).

  • Companies and taxes in Liechtenstein, 7.ed. (Vaduz, M.G. Kieber, 1992)

  • Legal information and some case reports appear in Liechtensteinische Juristenzeitung.

Liechtenstein’s membership in the European Economic Area mean the country is subject to large parts of European Union law, including that relating to free trade and free movement of persons and capital.

Luxembourg

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

The official gazette (Mémorial), Statutes and most secondary sources are published in French. Current and proposed law is available on-line in a searchable database.

The Government has committed itself to Web access and a new legislative database is planned at http://www.legilux.lu (not yet in service at the time of writing). Researchers should also follow links at the main governmental entry page.

Printed documentation is published and sold commercially, and by Service central de législation, 43, Bd. F.-D. Roosevelt, L-2450 Luxembourg, including the periodic Relevé générale de la législation.

A Luxembourg legal database (IJUS) is maintained by CREDOC (Belgium); and a Government plan is under way to develop further its Web-based system; publication of a CD-ROM containing all legislation enacted between 1990-2000 (11 years) is under way.

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

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

The major published case reporter and digest is the Pasicrisie luxembourgeoise. An alternative source of laws and decrees is the Pasinomie luxembourgeoise.

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

Secondary sources:

  • Judge Pierre Pescatore wrote the section on Luxembourg in the International encyclopedia of comparative law. Vol. I, “National reports,” sect. “L/M.” (Tübingen, Mohr, 1974)

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

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

Malta

Maltese statutes are published in English and in Maltese, in print, on CD-ROM and on-line. The official source for primary law is the Atti Tal-Parlament mgħodija matul - Acts of Parliament and the Legislazzjoni Sussidjarjai, both published and sold by the Department of Information, Publications Office, Castille Place, Valletta.

A number of Codes (civil, commercial, penal, procedural) have been consolidated and published separately.

The Official Gazette is intended to be brought on-line at http://www.magnet.mt/gazette but was not available at time of writing.

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

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

Lexnet, a privately-sponsored site. provides some Maltese law-related assets.

Case reports

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

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

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

Under Malta’s language law, any party to a case may require that it be heard in Maltese rather than in English.

Secondary sources:

  • C.A. Charles, “The legal system of Malta”, Vol. 4 (revised) Modern Legal Systems Cyclopedia. (Buffalo, Hein, 1988).

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

Monaco

The official government Web site includes access to the official gazette, Journal de Monaco (at the time of writing, as from April 27, 2001)

A general search engine: Monaconet.

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

Some laws are reproduced at Cyber-Monaco

Consolidated and indexed Monegasque laws are published by the French law publisher Editions du Juris-Classeur (now part of Lexis-Nexis/Reed Elsevier). Juris-Classeur also publishes Mongegasque case reports: Décisions du Tribunal Suprême and Décisions des Tribunaux judiciaires.

A second series (located at the New York University Law Library, among others) is Codes et lois de la Principauté de Monaco (Toulouse: Imprimerie du Sud, 1958- )

A complete collection of legal materials of the Principality is available for consultation and copying at the Bibliothèque Louis-Notari, Monaco.

Secondary sources:

  • A.F. Hancock, “The Legal System of Monaco”, Modern Legal Systems Cyclopedia (Buffalo, Hein, 1984).

  • M. Bettati, “Monaco”, International Encyclopedia of Comparative Law. Vol. I, “National reports,” sect. “M.” (Tübingen, Mohr, 1974)

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

San Marino

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

The national archives are at the Biblioteca di Stato, Conjtrada Omerelli, 13, Palazzo Valloni, SM-47031 San Mariono.

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

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

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

Some legal materials may be found on Italian web sites, including especially treaties and their implementing laws.

Vatican State (Holy See)

The modern status of the Holy See is governed by the Lateran Convention of 1929. Ecclesiastical law is well documented in various editions of the Codex Canonici. Notices of importance from a Canon Law perspective are published in the Acta Apostolicae Sedis which can be consulted in major theological institutions, such as Heythrop College (London).

We are principally concerned here not with the Vatican religious law, but its civil law. This is documented in the Vatican’s official gazette appendix, Acta Apostolicae Sedis Supplemento which is not included in the basic subscription to the Acta Apostolicae Sedis. Older back issues are out of print and rare. The most important issue is Vol. 1, 1929, which was issued immediately following the implementation of the Lateran Convention (also on-line in English translation), signed by Pietro Cardinale Gasparri and Benito Mussolini on February 11, 1929. Vol. 1 includes the Italian text of that convention as well as the law of citizenship of the Vatican State. We found copies of this issue in the theology library of the Université catholique de Louvain and.at the Vatican Library in Rome; it is reproduced in part at http://www.uniset.ca.

Numerous Web sources include texts of religious law, among them the principal Vatican site. For periodicals orders at http://www.vatican.va/roman_curia/institutions_connected/lev/documents/latino_7.html. The library is Biblioteca di Documentazione Pedagogica. A bibliography of ecclesiastic and canon law can be found on the Web site of the Università degli Studi di Milano.

United Kingdom European Territories

The Channel Islands and the Isle of Man are outside the European Union for most, but not all, purposes6 and have a unique constitutional status7. Gibraltar is inside the European Union for most purposes and British Dependent Territories Citizens (Gibraltar) are European Union citizens8. Rights of settlement and residence in the Channel Islands and the Isle of Man are founded alternatively on criteria of place of birth, paternity, employment and value of property occupied, conceived in such a manner as to benefit natives of the islands, those having a link by birth or ancestry9; persons who have British nationality by reason of a connection with those territories are not European Union citizens and do not have EU rights until and unless they have resided in Great Britain or Northern Ireland for a six month period. Some United Kingdom laws apply to these territories and their inhabitants and guidance on how to find such laws can be found in Sara Carter's Update to A Guide to the UK Legal System. This section deals only with legal resources unique to the territories named.

Sources common to all the jurisdictions include:

Relevant serials, monographs and bibliographies include:

  • Law Reports of the Commonwealth

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

  • Bibliography of Commonwealth law reports

  • Common Market Law Reports

  • The fee-based service Lawtel is a good source of case summaries (and in some case, the full text of decisions), especially those with some connection with English law. By way of example, in mid-August 2001 there were 25 hits on the name Gibraltar ; 104 on “Isle of Man” or Manx ; 24 on Guernsey ; 3 on Alderney ; 1 on Sark.

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

  • Olsens Group of Channel Islands law firms, Law Update

  • Channel Islands research guides

  • SOSIG Internet bibliography

  • and SOSIG’s “Map of Law” country-by-country links

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

United Kingdom web sites, and UK libraries and vendors, including the British Library, the Public Record Office and HMSO Publications and the HMSO's document search facility are further sources of data on British dependencies.

Finally, House of Lords and Privy Council, and to a lesser extent other well-reasoned decisions of tribunals in England, may be persuasive of many issues before Channel Islands courts, notwithstanding their judicial independence and the impact of customary law. Because of their "foreign" status for tax and domicile purposes, the Channel Islands are a flight destination for capital. Increasingly the courts have developed theories to bring the fruits of tax fraud within the reach of the British fisc, whether through insolvency proceedings or otherwise10. Compare the Statute of Elizabeth, the common-law fraudulent conveyance law described in a Trusts and Estates article by Philip Hobson. (The Statute of Elizabeth has applied in some U.S. jurisdictions pending adoption of the Uniform Fraudulent Transfer Act.)

Some print references:

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

  • K.R. Simmonds, “United Kingdom,” International Encyclopedia of Comparative Law. Vol. I, “National Reports,” sect. “U” (Tübingen, Mohr, 1976), pp. v–104.

  • K.R. Simmonds, “United Kingdom,” International Encyclopedia of Comparative Law. Vol. I, “National Reports,” sect. “U” (Tübingen, Mohr, 1976), pp. U–105

  • Richard Plender, “The Channel Islands' Position in International Law” at 3 Jersey law review 136 (1999)

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

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

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

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

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

  • FTC v. Affordable Media, 179 F.3d 1228 (9th Cir.1999); In re Portnoy, 201 B.R. 685 (Bankr. S.D.N.Y. 1996)

  • Brown v. Higashi (In re Brown) <http://www.geocities.com/andygr/4ABR279.rtf>, 4 Ak. Br. Rpt. 279 (Bkrt. D. Alaska 1995) (posted to Internet site of U.S. Bankruptcy Court, D. Alaska)

  • Riechers v. Riechers , NYLJ, Jul. 9, 1998 (Sup. Ct., West. Co., N.Y., 2d Judic. Dept. 1998)

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

Also possibly relevant is this author’s article “Conflict of Laws in the Discharge of Debts in Bankruptcy”, 5 INSOL Int’l Insolvency Rev. 1 (1996).

Gibraltar

Various law and commercial sites, such as Gibland Secretarial Services Limited (a company formation firm) provide brief summaries of the Web on Gibraltar’s constitutional and legal status. As the Barlow-Clowes case demonstrated, although English law is the model for Gibraltar law, in specific areas, notably financial services, the law and practice are less rigorous in Gibraltar.

On the constitutional status of Gibraltar, see House of Commons, Foreign Affairs, Fourth Report, June 8, 1999.

On the personal status of the inhabitants of Gibraltar, White Paper, Partnership for Progress and Prosperity, Britain and the Overseas Territories, HMSO, Mar. 17, 1999, cm. 4264.

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

Case law is published as Gibraltar Law Reports, Government Printer, (1979- ) (most recent number on library shelves is 1998/99).

Some cases (of national and territorial, as well as European Union tribunals) relevant to European Union matters appear in Common Market Law Reports, in print and on Westlaw.

Relevant Web sites include:

Guernsey, Alderney, Sark

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

The following are the principal official sources of law:

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

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

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

Other print sources:

  • Actes des Etats de l’Île de Guernsey. 1605–1815

  • Recueil d’ordonnances de la Cour royale de l’Isle de Guernsey, 1853–1931

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

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

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

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

Jersey

Online legal resources include:

Printed sources include, for current law:

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

  • Jersey, Regulations and Orders

  • Jersey law reports

d for documenting older law:

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

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

  • Regulations and orders. Revised edition. 1939–1955

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

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

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

Secondary sources:

  • R. Southwell, “A Note on Sources of Jersey law”, 1999 Jersey Law Review 213

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

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

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

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

Isle of Man

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

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

Sources of law include:

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

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

For constitutional materials and for general infrastructure issues.

Print sources are:

  • Manx Law Bulletin

  • Manx Law Reports

General Sources

A Web search will yield a number of law-firm and other Web sites of varying quality and reliability, providing statutes and other materials relating to asset protection, trusts and legal personality, thus:

and Reynolds & Flores although pricey considering that much of its contents is historical material or public-domain data available elsewhere on the Internet, for those with the on-line Foreign Law Guide is a good first stop for researchers new to a jurisdiction, especially those who lack the relevant language skills. Researchers without access to the on-line version can consult the same editors’ loose-leaf compilation Foreign Law: Current Sources of Codes and Basic Legislation in Jurisdictions of the World (below) and use the sources given here to develop much the same bibliographic and background material.

Country Commercial Guides published by the U.S. Department of State will generally mention economic and legal issues of concern to the U.S. Government.

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

  • T. Reynolds & A. Flores, Foreign Law: Current Sources of Codes and Basic Legislation in Jurisdictions of the World (Littleton, CO: Rothman, 1989- )

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

  • Dag Hammarskjold Library, Government Gazettes, An Annotated List of Gazettes held in the Dag Hammarskjold Library (rev. ed., 1986, United Nations, manuscript update to March 1992; copies also at the UN Library Geneva and the British Library)

  • Introduction to Foreign Legal Systems (R.A. Danner and M.H. Bernal, eds., New York: Oceana, 1994)

  • Guide to International Legal Research (3rd ed., Salem, NH: Butterworths, 1998)

  • International Encyclopedia of Comparative Law (Tübingen: Mohr, [1971-])

  • Szladits, A Bibliography on Foreign and Comparative Law: Books and Articles in English (Dobbs Ferry, NY: Oceana, 1995- )

  • Accidental Tourist on the New Frontier: An Introductory Guide to Global Legal Research (Littleton, CO: Rothman, 1998)

  • Martindale Hubbell International Law Digest (New Providence, NJ: Martindale-Hubbell,1993- )

  • Guide to Country Information in International Governmental Organization Publications (Bethesda, MD: Congressional Information Service, 1996)

  • Guide to Official Publications of Foreign Countries (2nd ed, Bethesda, MD: CIS, c1997)

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

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

A Final Note

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

A further problem underlying foreign and comparative-law research is that of language and official translations, which will be the subject of a later report. Of the jurisdictions reviewed, only Luxembourg and the Republic of Cyprus have more than a single written language, but in practice both use only one. Malta uses two languages in its judicial proceedings. Andorra has three working languages; its use of Catalan for written legal documentation may challenge many foreign researchers. For passages written in “world languages” machine translations, translating search engines (such as Google and Altavista) and on-line dictionaries may be helpful. There was a brief effort among law librarians to make available volunteer translating resources to assist in deciphering brief passages; a more satisfactory long-term solution might lie (if demand and financial resources would support it) in the intervention of a student employment service, along the lines of Columbia Tutoring and Translating Agency at Columbia University.

Addendum

Subsequent to the completion of this report further research has justified a brief mention of four further non-sovereign jurisdictions in Europe, all originally excluded from the survey but each of some considerable political, diplomatic and military importance. Each claims a separate civil status and personal laws for their inhabitants. (Personal law, dependent upon nationality and/or religion, is a common feature of civil-law and legal-pluralism11 jurisdictions, where domicile is less relevant12.) It should be noted that offices of government agencies, non-governmental organizations and international organizations listed below as depositories of legal materials may have their own urgent concerns arising from their location in troubled areas and they may not quickly respond to researchers’ queries. This magnifies the need for foreign law librarians to take the initiative in collecting the relevant materials.

Transnistria (Moldovan Transdiestr Republic, Tiraspol)

A discussion of last year’s parliamentary elections appears at the British Helsinki Human Rights Group site.

Transnistria has a body of laws in the Russian language, but copies are not easily found in the West. The author obtained a copy of the nationality law, which can be found on his European Nationality Law page and in due course he plans to translate it into English and post that, too.

The Friedrich Ebert Stiftung has done some work in this area, as has the Soros Foundation’s

One useful reference is Klaus Neukirch, Der Status Transnistriens aus politischer und völkerrechtlicher Sicht, Kiev, Friedrich Ebert Stiftung (1998).

A search in Google or another search engine under various permutations of the spelling (Transnistria, Transdniestria, Dniestr as well as Moldova) should turn up other material. The Yahoo Moldova e-group transmits to its members daily press summaries in English and, from time to time, other documentary materials and notices on Moldova and Transnistria.

Republiks Srpska (Banja Luka)

The principal official source of legislative authority is the Office of the High Representative, and their Web site has links to other sources of information. The Dayton Accords and related information can be downloaded from the U.S. Department of State Web site. The laws of Bosnia itself are published in the Sluzbeni List BiH in three languages (Bosnian, Serbian and Croatian), the Swiss Institute of Comparative Law, among other libraries, is a subscriber. English-language versions may be obtained from the OHR and from various international organizations since every law is translated into English for approval by the OHR prior to its promulgation. Republika Srpska publishes an Official Gazette, Sluzbeni Glasnik RS.

Various governmental, international and non-governmental entities archive legal materialsa relevant to the Republika Srpska and these may be located with a Web search.

Most of the above will have few primary-law resources. In searching a general site it may be useful to add the word “zakon” (law) to the search.

The Council of Europe, and its supporting organizations including FEDRE maintain and interest in and report on legal developments.

Kosovo

The sovereignty situation of Kosovo, and the legal status of Kosovars, remains diplomatically delicate, with the United Nations acting as de facto government. A number of normative acts have been published, and some may be found on the Internet; key search terms are “UNMIK” (UN Interim Administration Mission in Kosovo) and UNMIK/REG. In the absence of an complete index (one may exist, but was not found in the course of this research, UNMIK regulations may be found easily in one of two ways: a search in Google under “UNMIK/REG AND [subject]” or compiling a URL directly in the format where the Regulation number has been obtained from a press release or other source. (UNMIK Regulation 2000/38 concerns the establishment of an Ombudsman office in Kosovo).

Some other Internet sources:

Montenegro (Republika Crna Gora)

Several sites concern themselves with Montenegro affairs, including:

A useful for the legal researcher is the index and ordering facility for the Official Gazette, Sluzbeni List Republike Crne Gore

Some private sites have selected Montenegran laws in translation:

The Montenegro Constitution is on the Yugoslavia Foreign Ministry site.

Some general Eastern Europe Sources

NOTE: Effect can reasonably be given abroad to certain normative acts and decisions of tribunals of the foregoing jurisdictions on a subsidiary level of government theory. This is a conflict-of-laws principle that was novel when it was applied by the late Lord Denning in severeral cases, but is now common (R.D. Leslie, “Unrecognised Governments in the Conflict of Laws: Lord Denning’s Contribution”, 14 C.I.L.S.A. 165 (1981)). The English and United States cases concerning the Zeiss trademark addressed a comparable issue : Carl Zeiss Stiftung v. V.E.B. Carl Zeiss Jena, 293 F. Supp. 892 (S.D.N.Y., 1968); Kunstsammlungen zu Weimar v. Elicofon, 478 F.2d 231 (2d Cir. 1973); Carl Zeiss Stiftng v. Rayner & Keeler Ltd (No. 2), [1967] 1 A.C. 853 (H.L.).

Bibliography -- a browsable list of comparative-law and other links used by the author in researching this report.

Footnotes

* Copyright © 2001 by Andrew Grossman. Tous droits réservés. Links verified August 10, 2001 except as otherwise noted.  <back to text>
** Kosovo and Republika Srpska exceed our one million population limit in defining “small jurisdictions”. They are nonetheless included because of topicality, paucity of legal research guidance, and the similarity of document collection issues and information sources with Montenegro.  <back to text>
1 Most population data are from CIA World Factbook. rounded to nearest thousand.  <back to text>
2 In re James (an Insolvent) [1977] Ch. 41.  <back to text>
3 Adams v. Adams [1971] P. 188, 52 I.L.R. 45."  <back to text>
4 Researchers may find useful case law of these jurisdictions reprinted in the series "Law Reports of the Commonwealth". Cases decided by the Privy Cuncil will usually be in the Appellate Cases series of the Law Reports (also on-line to subscribers at http://www.justis.com and on CD-ROM).  <back to text>
5 See George Young, Corps de droit ottoman (7 vols., 1905). George Young was vice-consul in Damascus at the time, and went on to have a distinguished career in UK government service.  <back to text>
6 Department of Health and Social Security v. Barr, [1991] E.C.R. I-3479 (relationship with the Isle of Man; unstated in the published judgment was an underlying public-security motivation).  <back to text>
7 “Jersey: Constitutional Status”, 12 Commonw. L. Bull. 556 (1986).  <back to text>
8 British Nationality Act 1981; Official Journal of the European Communities, Jan. 28, 1982, C 23, p. 1.  <back to text>
9 Gillow v. United Kingdom, ECHR, 24 Nov. 1986, Ser. A., No. 109 (Guernsey).  <back to text>
10 In re Clore (dec’d), [1982] Fam. 113; Inland Revenue Comm’rs v. Stype Investments (Jersey) Ltd., [1981] Ch. 367 (Ch. D.), allowing appeal of the Commissioners [1982] Ch. 456 (C.A.); Inland Revenue Comm’rs v. Stannard, [1984] 1 W.L.R. 1039 (Ch.D.) (following IRC v. Stype, holding testator’s personal representative liable for tax, although resident in Jersey).  <back to text>
11 See, e.g., M.B. Hooker, Legal Pluralism: An Introduction to Colonial and Neo-colonial Laws (1975); B. Dupret, Legal Pluralism in the Arab World (1999).  <back to text>
12 L.I. de Winter, “Nationality or Domicile? The Present State of Affairs”, 128 Rec. des Cours, 347 (1969 III).  <back to text>