Amending the joint liability provisions of the real estate transfer tax.
Much of the Bill came from the Governor’s thirty-day amendments, which took some bold steps in an attempt to mitigate tax increases imposed on New Yorkers by the Federal Tax Cuts and Jobs Act (TCJA).
For both New York State and New York City Corporations, the new legislation makes it clear that the mandated repatriation of foreign income under IRC section 965 will not be included in the corporate tax base. Any deductions permitted for federal tax purposes will be added back so that corporate taxpayers will not yield a double benefit.
New IRC § 951A of the TCJA taxes a U.S. shareholder on income from controlled foreign corporations (CFCs) to the extent the income is in excess of a fixed return on the tangible assets of such CFCs. The newly created category of taxable income, Global Intangible Low Taxed Income, (GILTI) is subject to tax at regular income tax rates, but under new IRC § 250, a deduction is allowed for 50% of the amount included in income. This effectively means GILTI is taxed at a 10.5% tax rate for federal purposes. Additionally, foreign tax credits (FTCs) are also available to offset GILTI at the federal level at a rate of 80%.
The Bill does not specifically address GILTI. Therefore, both GILTI and the 50% GILTI deduction under IRC § 250 are included in the computation of New York taxable income. The Bill also amends the subtraction modification related to IRC § 78 gross ups to limit the subtraction modification to dividends that were not included in the IRC § 250 deduction. This change was necessary to prevent taxpayers from double dipping on deductions related to IRC § 250.
Charitable Gifts Trust Fund: In an effort to lessen the impact of the TCJA’s limitation on the state and local tax (SALT) deduction, the Bill authorizes New York taxpayers to pay their “taxes” into two state-operated charitable funds dedicated to health and education, respectively.
Taxpayers donating to either fund may claim the contributions as a charitable deduction on their Federal tax returns (in lieu of the SALT deduction) for the year in which the contribution is made beginning with the 2018 tax year. A credit equal to 85% of the qualifying contribution made in the immediately preceding tax year will be first available on the 2019 return.
A taxpayer that pays $100 into the “charitable gifts trust fund” in 2018 may claim that payment on their 2018 Federal return as a charitable contribution and would thereafter be entitled to an $85 credit against his or her 2019 New York State income tax.
The Bill also authorizes local governments, municipalities and school districts to establish similar charitable funds. Contributions into these local funds would presumably be in lieu of New Yorker’s real property and school taxes and would presumably qualify for the Federal charitable deduction and State income tax credit.
Though the Bill is seemingly effective in bypassing the limited SALT deduction, it remains unclear whether the IRS will treat these contributions as charitable donations for federal income tax purposes. Moreover, the mechanics for contributing to these funds needs further clarification from the State as well as localities if, and when, the local funds are created. The New York State Department of Taxation and Finance is currently developing guidance on this matter.
Employer Compensation Expense Tax: The Bill creates a new optional Employer Compensation Expense Tax (ECET) as an alternative workaround to the limited SALT deduction. Employers making the annual election would pay tax on the payroll expense for certain employees earning more than $40,000 annually. Phased-in over a three-year period, the tax rate for 2019 will be 1.5% and will increase to 3% in 2020 and 5% in 2021 and all subsequent years.
While the ECET would not replace the personal income tax, the Bill provides a new tax credit that corresponds with the tax paid by the employer to offset a portion of an employee’s New York personal income tax liability. The credit is equal to a covered employee’s wages in excess of $40,000, multiplied by the applicable ECET rate, times one minus a fraction of the employee’s personal tax liability prior to any credits over the employee’s taxable income for the applicable year.
An employee with an annual salary of $200,000 having a tax liability of $15,000 before credits, would be entitled to an income tax credit equal to $7,400 [$160,000 x 5% x (1 – $15,000/$200,000)] once the ECET is fully phased-in. As a result, the employee’s state personal income tax is reduced below the $10,000 SALT deduction cap. This frees up space for deducting at least a portion of his or her real property taxes should the IRS shut down the charitable fund approach.
Additionally, the employer would be entitled to a deduction on its return for the additional taxes paid, thereby shifting the individual capped SALT deduction to a fully deductible business expense as intended. Is unclear, however, whether employers will elect to pay the tax. While the deduction relieves some of the burden of the added tax, employers are prohibited under the Bill from reducing wages by any amount representing the ECET. Thus, employers would be out-of-pocket for the majority of the added cost, calling into question an employer’s incentive to participate.
Additionally, when itemizing for New York, the deductions allowed will be those that were allowed prior to the changes made by Federal tax reform. As a result, local real property taxes would continue to be deductible, even if in excess of the federal cap of $10,000 set for all state and local taxes.
Amendments in the Bill clarify that in determining whether an individual taxpayer is a statutory resident and specifically whether the taxpayer was present in New York (State and/or City) for more than 183 days, the day count would include the entire year, whether or not the taxpayer was domiciled in New York for part of the year.
Ms. Jones, domiciled in New York State and City through August 31, 2018, moved to Los Angeles with her entire family. She and her family have no intentions to return to New York but keep the New York City condominium. Ms. Jones was present in New York City every day prior to the move and for only 10 days from September to December.
Prior to the amendment, one could argue (although the Tax Department disagreed) that Ms. Jones was a part-year resident through August 2018 and a nonresident for the rest of the year. Ms. Jones would argue that only the days during her non-domicile period could count towards the statutory residency test.
The Tax Department’s view is, and the amendments to the statute now make it clear, that Ms. Jones is now a full-year resident of New York. Despite changing domicile on August 31, her maintenance of a permanent place of abode (she kept the condominium for all of 2018) and being present for more than 183 days (since the entire year can now be looked to for the day count) she is a full-year resident.
The Bill extends the statute of limitations for both NYS and NYC personal and business income tax purposes. The change allows for an assessment of tax or recovery of a previously paid refund that is attributable to a change or correction on an amended return any time within one year after the amended return is filed. The Governor’s proposal included an extension period of three years, but the more limited one-year period was enacted. These provisions are effective immediately and apply to amended returns filed on or after the effective date of the Bill.
The Bill amends § 1105(d)(i) of the tax law which discusses the imposition of sales and use tax in New York for sales made by restaurants, taverns, caterers, and other similar businesses (“business operator(s)”). § 1105 now grants a resale exclusion to these business operators when purchasing prepared food and beverages for resale. Prepared food and beverages refers to platters, heated prepared food, sandwiches, etc. and prepared beverages (hot coffee etc.) that are ready for immediate consumption. Previously, New York State did not allow these business operators to purchase prepared food and beverages with a resale certificate. The business operator was required to pay sales tax to its suppliers even though they were going to charge sales tax to its customers on the same items. However, the State allowed the business operators to take a credit on their quarterly sales tax returns for the sales tax paid to its suppliers. By allowing business operators to issue a resale certificate on the purchase of prepared food and beverages, the new law simplifies the process by cutting out the burden of having to take a credit for the sales tax paid to suppliers. Business operators are still required to collect and remit sales tax on the sales of prepared food and beverages to its customers when the sale or services are provided in New York.
Section 1131(1), which discusses persons liable to collect sales tax, has been amended. The amendment codifies an existing Department of Taxation & Finance Technical Memorandum, and the law now grants certain limited partners and LLC members, who are responsible persons, relief from the sales tax liabilities of the business. The law will prevent unreasonable assessments for eligible responsible persons who would otherwise be fully liable under § 1131(1) for any outstanding liabilities of the business. Limited partners and LLC members whose ownership interest and share of profit and losses are less than 50% and who can demonstrate that they were not under a duty to act on behalf of the business in complying with the tax law can seek tax relief. General partners and LLC members holding more than 50% ownership interest in the LLC are not eligible for the relief. Under the new law, eligible persons cannot be held accountable for penalties owed by the business. In addition, the law will only hold eligible persons liable for outstanding sales tax liabilities by assessing them on the higher of the eligible person’s ownership percentage in the business or the person’s share of profit and losses in the business.
1 Notice N-18-4 also provides that S corporation shareholders will be subject to NY tax in the inclusion year notwithstanding the elective federal deferral of tax liability until the occurrence of a specified “triggering event.


Chapter 10. Property Exempt from Taxation.
Deed recordation tax, exemptions, see § 42-1102.
For temporary (90 day) repeal of section, see § 12(u) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) repeal of section, see § 12(u) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) repeal of section, see § 12(u) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (225 day) repeal of section, see § 12(u) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 12(u) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).


ALBUQUERQUE WORK FORCE DEVELOPMENT, et al., Defendants.
THIS MATTER comes before the Court on pro se Plaintiff's Complaint, Doc. 1, filed May 21, 2018. For the reasons stated below, the Court will DISMISS this case without prejudice. Plaintiff shall, within fourteen (14) days from entry of this Order, show cause why the Court should not enter the proposed filing restrictions described below.
The Court has previously imposed filing restrictions on Plaintiff stating: “Plaintiff also will be enjoined from initiating further litigation in this Court . . . unless either a licensed attorney who is admitted to practice before this Court signs the pleading or Plaintiff first obtains permission to proceed pro se.” Doc. 7 at 2, filed February 22, 2018, in Gabaldon v. Sedillo, No. 17cv1106 MV/JHR (D.N.M.) (describing steps Plaintiff must take to obtain permission to proceed pro se in this Court). Plaintiff did not take the required steps to obtain permission to proceed pro se in this Court and the Complaint is not signed by a licensed attorney who is admitted to practice before this Court. The Court will, therefore, dismiss this case without prejudice.
“[T]he right of access to the courts is neither absolute nor unconditional and there is no constitutional right of access to the courts to prosecute an action that is frivolous or malicious.” Tripati v. Beaman, 878 F.2d 351, 353 (10th Cir.1989) (per curiam) (citation omitted). “There is strong precedent establishing the inherent power of federal courts to regulate the activities of abusive litigants by imposing carefully tailored restrictions under the appropriate circumstances.” Cotner v. Hopkins, 795 F.2d 900, 902 (10th Cir.1986). “Even onerous conditions may be imposed upon a litigant as long as they are designed to assist the ... court in curbing the particular abusive behavior involved, ” except that they “cannot be so burdensome ... as to deny a litigant meaningful access to the courts.” Id. (brackets and internal quotation marks omitted). “Litigiousness alone will not support an injunction restricting filing activities. However, injunctions are proper where the litigant's abusive and lengthy history is properly set forth.” Tripati, 878 F.2d at 353 (citations omitted). “[T]here must be some guidelines as to what [a party] must do to obtain the court's permission to file an action.” Id. at 354. “In addition, [the party] is entitled to notice and an opportunity to oppose the court's order before it is instituted.” Id. A hearing is not required; a written opportunity to respond is sufficient. See id.
Landrith v. Schmidt, 732 F.3d 1171, 1174 (10th Cir. 2013).
Plaintiff initiated ten cases in the District of New Mexico from July 2016 to November 2017. Those ten cases were dismissed for lack of jurisdiction or because Plaintiff did not file an amended complaint. See Gabaldon v. Gabaldon, No. 16cv864 KG/SMV (dismissed for failure to file amended complaint); Gabaldon v. Department of Justice, No. 16cv1035 WJ/WPL (dismissed for failure to file amended complaint); Gabaldon v. Income Support Division, No. 16cv1049 RB/SCY (dismissed for failure to file amended complaint); Gabaldon v. New Mexico, No. 17cv124 MCA/WPL (dismissed for lack of jurisdiction); Gabaldon v. Presbyterian Hospital, No. 17cv128 JAP/KK (dismissed for lack of jurisdiction); Gabaldon v. Wal-Mart Supercenter, No. 17cv136 WJ/CG (dismissed for lack of jurisdiction); Gabaldon v. Bernalillo County Sheriff's Office, No. 17cv144 JCH/WPL (dismissed for lack of jurisdiction); Gabaldon v. United Health Care, No. 17cv146 JAP/LF (dismissed for lack of jurisdiction); Gabaldon v. New Mexico Coalition to End Homelessness, No. 17cv473 LH/KBM (dismissed for lack of jurisdiction, remanded to state court); Gabaldon v. Sedillo, No. 17cv1106 MV/JHR (dismissed for lack of jurisdiction).
On February 22, 2018, the Court imposed filing restrictions on Plaintiff. See Doc. 7, Gabaldon v. Sedillo, No. 17cv1106 MV/JHR. Since then, Plaintiff has filed eight new cases, none of which complied with the filing restrictions. See Gabaldon v. New Mexico Lottery, No. 18cv348 KG/JHR; Gabaldon v. Albuquerque Family Advocacy, No. 18cv373 JCH/KK; Gabaldon v. New Mexico, 18cv395 MV/LF; Gabaldon v. Civilian Police Oversight Agency, No. 18cv447 JCH/LF; Gabaldon v. New Mexico Human Services Dep't, No. 18cv460 JAP/LF; Gabaldon v. Gonzales, No. 18cv465 JB/KBM; Gabaldon v. Albuquerque Work Force Development, No. 18cv470 JCH/LF; Gabaldon v. City of Albuquerque Secirty [sic], No. 18cv484 KBM. In each case the Court has explained that it was dismissing the case because Plaintiff did not comply with the filing restrictions. The Court finds that additional filing restrictions are appropriate so that the Court does not expend valuable resources addressing future such cases.
Plaintiff sought to proceed in forma pauperis pursuant to 28 U.S.C. § 1915 in all but two of the 18 cases he has filed in this Court. Plaintiff has repeatedly abused the privilege of filing civil actions without prepaying the filing fee by not complying with the filing restrictions. “When a litigant abuses these privileges, filing restrictions are appropriate.” Werner v. Utah, 32 F.3d 1446, 1447 (10th Cir.1994) (per curiam).
The Court intends to stop allowing Plaintiff to file new cases without prepaying the filing fee. Federal law orders the Clerk to require the parties instituting any civil action to pay a filing fee. See 28 U.S.C. § 1914(a). The statute governing proceedings in forma pauperis allows, but does not require, the Court to authorize commencement of an action without prepayment of fees. See 28 U.S.C. § 1915(a)(1) (stating “any court of the United States may authorize the commencement” of an action without prepayment of fees) (emphasis added). Section 1915(a) does not permit litigants to avoid payment of fees; only prepayment of fees may be excused. See Brown v. Eppler, 725 F.3d 1221, 1231 (10th Cir. 2013) (“all § 1915(a) does for any litigant is excuse the pre-payment of fees”) (emphasis in original). Accordingly, “proceeding in forma pauperis in a civil case is a privilege, not a right-fundamental or otherwise.” White v. Colorado, 157 F.3d 1226, 1233 (10th Cir.1998), cert. denied, 526 U.S. 1008 (1999). In some cases, federal law requires that the Court deny certain parties the privilege of proceeding in forma pauperis. See 28 U.S.C. § 1915(g) (the three-strikes provision of the in forma pauperis statute requires certain prisoners to prepay the entire filing fee before federal courts may consider their civil actions and appeals); see also White v. Colorado, 157 F.3d at 1233 (the three-strikes provision “does not prevent a prisoner with three strikes from filing civil actions; it merely prohibits him from enjoying [in forma pauperis ] status”); Abdul-Akbar v. McKelvie, 239 F.3d 307, 314 (3d Cir. 2001) (en banc) (“§ 1915(g) does not block a prisoner's access to the federal courts. It only denies the prisoner the privilege of filing before he has acquired the necessary filing fee”).


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One of today's major challenges is to find sustainable solutions for the increasing human impact on Earth's natural environment. This is especially the case for coastal and riverine lowlands that are hotspots of human activity and biodiversity, and that are threatened by global changes such as sea level rise and increasing climate extremes. As an Earth scientist, living just a few meters above sea level, I aim to contribute to science-based solutions to mitigate and adapt to the impacts of global change on coasts, river deltas and estuaries. I study how these dynamic landscapes form and evolve through interactions between changing sea level, storms, tides and waves, erosion and sedimentation, vegetation dynamics & human activities.
Schuerch, M., Spencer, T., Temmerman, S., Kirwan, M. L., Wolff, C., Lincke, D., McOwen, C. J., Pickering, M. D., Reef, R., Vafeidis, A. T., Hinkel, J., Nicholls, R. J., and Brown, S., 2018, Future response of global coastal wetlands to sea-level rise: Nature, v. 56, p. 231-234.
Temmerman, S., Meire, P., Bouma, T. J., Herman, P. M. J., Ysebaert, T., and De Vriend, H. J., 2013, Ecosystem-based coastal defence in the face of global change: Nature, v. 504, p. 79-83.
Temmerman, S., and Kirwan, M. L., 2015, Building land with a rising sea: Science, v. 349, no. 6248, p. 588-589.
Kirwan, M. L., Temmerman, S., Skeehan, E. E., Guntenspergen, G. R., and Fagherazzi, S., 2016, Overestimation of marsh vulnerability to sea level rise: Nature Climate Change, v. 6, p. 253-260.
Van Coppenolle, R., Schwarz, C., and Temmerman, S., 2018, Contribution of mangroves and salt marshes to nature-based mitigation of coastal flood risks in major deltas of the world: Estuaries and Coasts, v. 41, no. 6, p. 1699-1711.
Schwarz, C., Gourgue, O., Van Belzen, J., Zhu, Z., Bouma, T. J., Van de Koppel, J., Ruessink, G., Claude, N., and Temmerman, S., 2018, Self-organization of a biogeomorphic landscape controlled by plant life-history traits: Nature Geoscience, v. 11, p. 672–677.
For a complete publication list, please see here.
My fascination for nature and more specifically the dynamics of rivers and coasts started at a young age, spending part of my childhood “sitting on the dock of the bay, watching the tide roll away” – as evocated in the song of Otis Redding. I grew up along the Schelde estuary, a tidal river in Belgium. Inspired by my parents and family living in close connection to the river, I got fascinated by the river's dynamic nature: the tide - rolling up and down the river twice a day - determines the never ending rhythm of life for people, animals and plants living along this tidal river. Rivers can be a great source of welfare to humans - for example, my grandparents lived from ship building. But at the same time rivers can generate large risks to people - for instance, my parents' house flooded during several river flood events. On the other hand, human activities may seriously impact the sustainability of river ecosystems - from my childhood, I remember the terrible smelling of river pollution, but today the situation has luckily improved. Or how my family stories illustrate the delicate balance between human exploitation and sustainability of natural resources.
This fascination for human-environment interactions inspired me to study Physical Geography (1995-1999) and to obtain a PhD degree on tidal marsh sedimentation in response to sea level rise (2000-2003) at the University of Leuven (Belgium). In 2004-2005 I worked as a post-doctoral researcher (with an EU Marie Currie grant) at the Netherlands Institute for Sea Research, on bio-geomorphic landscape dynamics of tidal marshes in response to environmenal forcing factors. Since 2005 I’m a professor at the University of Antwerp (Belgium), where I’m teaching courses in Earth Sciences, and working on research projects on River, Estuarine and Coastal system dynamics, and how these systems interact with global and local environmental changes and human impacts.
My research - "Measuring and simulating the tide roll away"
On top of this page is an aerial picture of one of my favorite study areas, the marshes of "Saeftinghe" in the SW Netherlands - one of the largest remaining tidal marsh areas in Europe. Recently I also work in tropical mangrove forests such as shown in the picture below.
I study tidal wetlands (marshes and mangroves), which are among the most dynamic landscapes on Earth. Located at the edge of land and sea, the daily tidal currents and waves sculpt the landscape, eroding channels in one place and depositing sand bars and mud on other places. Plants and animals live here in extreme conditions and need to adapt to the regular flooding, resulting in unique ecosystems with highly specialized species.
Tidal wetlands also provide so-called ecosystem services - that are benefits contributing to the wellfare of human societies.Indeed, large centres of human population have developed in estuaries and deltas of large rivers, including mega cities like New York, Shanghai, London, etc. and countries like the Netherlands and Bangladesh. People living along coasts, river deltas and estuaries depend on the valuable ecosystem services, such as the contribution of tidal wetlands to fisheries production, to mitigation of the impacts of flood risks, regulation of a healthy water quality, and climate regulation by removal of CO2 from the atmosphere. But human impacts, such as sea level rise due to climate warming, pollution and river and coastal engineering works, are challenging the sustainability of deltas, estuaries, and their tidal wetlands. Therefore, scientific knowledge on tidal wetland functioning and how that depends on the interactions between physical, chemical, biological and anthropogenic processes, is of key importance for the sustainable management of rivers, estuaries and coastal zones, and the safegarding of their valuable ecosystem services to human society.
* How do tidal wetlands, such as marshes and mangroves, respond to sea level rise in the past, present-day, and future? Under which conditions can these wetlands accumulate enough sediments and build up their elevations with rising sea level? Or in which situations do they fail to build up, and how does the wetland vegetation respond then to increasing tidal flooding and will it eventually die-off? Is there potential for recovery after marsh loss?
* How much can tidal wetlands help human socities to adapt to and mitigate global change? Can they contribute to nature-based solutions to increasing flood risks? For example, how effective are marshes as buffers against sea level rise, extreme storms, storm surges, wave impacts, and shoreline erosion? And how effective are they in assimilating atmospheric CO2 into soil carbon and as such in mitigating the effects of atmospheric CO2 on climate warming?
* What determines the formation of new marshes on originally bare sand and mud flats? And vice versa, the degradation of established marshes? How is colonization of pioneer vegetation controlled by bio-physical interactions between plant growth (seedling survival, clonal expansion rates, die-off), flow hydrodynamics (tidal currents, waves), and geomorphic dynamics (erosion, sedimentation)? And can we use this knowledge to restore or develop new marshes?
* How can we restore tidal wetlands in situations where wetlands were historically lost by conversion into human land use? How can the wetland ecosystems and their functioning effectively be restored ?
* A complementary line of research is on small, non-tidal lowland rivers, where the river bed is grown by aquatic plants. How do aquatic plants interact with the river flow of water, sediments and nutrients? How do these interactions lead to bio-geomorphic self-organisation of spatial vegetation patterns and geomorphic patterns on the river bed? What is the impact of aquatic plants on increased hydraulic friction, increasing river water levels and increasing flood risks? What is the expected response of the river ecosystem to changing discharge regimes induced by climate and land use change?
Methods used to answer these research questions include experiments in the field and in laboratory flumes, field measurements, remote sensing, and computer modelling. I work with several PhD students and post-docs, and in collaboration with international experts in ecology, geo-science and engineering, with main field sites in Europe and North and South America.

matches: v. v. v. v. v. v.


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This introductory class explores the production, dissemination and consumption of art, architecture and visual culture up to and including the 1600s. In a series of case studies drawn from differing cultures and geographies both local and global, it will consider a range of questions including: What is the role of the artist, builder and designer in society? What are the media, genres and contexts for communicating thought, and how and when do they engage in cultural, social and political action (if they do)? What does it take for art and visual culture to open up a space for relating to the world we live in, differently? How does the study of art, architecture and visual culture from the past generate curiosity, expand understandings, and ask new questions, in the present moment? This class will engage with these and other demanding questions.
This introductory class explores the production, dissemination and consumption of art, architecture and visual culture from the 1700s to the present day. In a series of case studies drawn from differing cultures and geographies both local and global, it will consider a range of questions including: What is the role of the artist, architect and visual culture in society? What are the media, genres and contexts for communicating thought, and how and when do they engage in cultural, social and political action (if they do)? What does it take for art and visual culture to open up a space for relating to the world we live in, differently? How does the study of art, architecture and visual culture (past and present) generate curiosity, expand understandings, and ask new questions, in the present moment? This class will engage with these and other demanding questions.
In a series of case studies, this class will explore a wide range of visual media including painting, photography, digital imaging, the internet, video, advertising, cinema, television and architecture to ask how and why visual technologies have become so central to contemporary everyday life.
Prerequisite(s): ARTH 120 and 121; or 6 credit units in Art History, Studio Art or cognate courses; or permission of the department.
The computer was originally designed for numerical calculations, computer networks for communication between academic researchers, and video games for light-hearted entertainment. In this class we examine how artists have used, hacked, modded, and otherwise subverted these and other digital technologies as part of their artistic practice.
Prerequisite(s):ARTH 120 or ARTH 121.
An introductory survey of Aboriginal art history within the Canadian regions of the West Coast, Plateau, Western Sub-Arctic and Arctic.
Prerequisite(s): 3 credit units ARTH or Aboriginal cognate course: INDG; IPJP; ANTH 224.3; ARCH 353.3, ARCH 457.3; ENG 242.3, ENG 335.3, ENG 338.3; HIST 264.3, HIST 265.3, HIST 266.3, HIST 482.3; POLS 222.3, POLS 322.3, POLS 323.3, POLS 422.3; SOC 219.3, SOC 319.3, SOC 341.3; OR other course on Aboriginal peoples approved by the course instructor.
An introductory survey of Aboriginal art history within the Canadian regions of the Plains, Woodlands, Eastern Sub-Arctic and East Coast.
Prerequisite(s): ARTH 120, ARTH 121, or ARTH 253.
A survey course which reflects the great change in Canadian Art and Architecture from ancient aboriginal art to the origins of modernism in the late 19th Century. In this class we will consider the major accomplishments of pre-European art, Colonial Art and Architecture and the growing maturity of 19th Century cultural production. The art and architecture of Canada will be considered from the perspective of both particular outgrowth of this place as well as sharing similarity with the cultural forms of neighboring communities and imperial centres of production. The emergence in Canada of centres of artistic and craft production, cultural institutions and art and professional organizations will also be looked at.
Prerequisite(s): ARTH 120 and 121.
A survey course which reflects developments in Canadian Art and Architecture from the closing years of the 19th Century through to the present day. In this course we will consider the major movements in Canadian Art as well as significant contributors and social factors, (race, religion, gender, class), which have influenced art of this period.
Prerequisite(s): ARTH 120 and 121, or a course in the areas of fine arts or humanities.
Note: Students with credit for ART 257 will not receive credit for this course.
What is Modernism? Modernity? Modern Art? How have these ideas affected out understanding in the nature of art and the role of the artist in society? How has Western art production of the past 100 years affected contemporary visual culture? What is the role of art and the artist in the 21st Century? This course will study the visual culture of the 20th century within the social and historical contexts in which it was created. It will also examine the critical vocabularies that have developed around the artistic and cultural legacy of Modernism.
Note: Students with credit for ART 260 or ART 262 may not take this course for credit. This course is not offered every year.
Prerequisite(s): ARTH 120 and 121; or 6 credit units HIST courses; or CMRS 111 and permission of the instructor.
Note: A foundational knowledge of both the critical study of art (formal and contextual analysis) and medieval European history would be the best of all possible backgrounds for this course; the instructor recognizes, however, that most students will be more familiar with one or the other, but not both fields. A list of recommended background reading is included with this syllabus. Students should expect to be confronted with unfamiliar terminology and historical information and must be prepared to inform themselves through additional research.
The High Renaissance, Mannerism, and other trends in European painting and sculpture will be considered in the context of the Reformation; special emphasis will be placed upon Raphael, Michelangelo, and Dürer.
Note: Students with credit for ART 306 or ART 308 will not receive credit for this course.
Note: Students with credit for ART 306 or ART 309 will not receive credit for this course.
Exhibition Technique addresses the evolving network of social and historical relations that generate multiple and increasingly hybrid meanings in the production and reception of art. When Brian O'Doherty coined the critical term white cube in the 1970s, artists were already paying attention to the circumstances in which their work was presented. The situation of an artistic gesture is the subject of this inquiry. Who does an artwork call on to secure its meanings – what are its aesthetic allegiances and precedents? How do institutional structures, political currents and popular trends inform the significance of aesthetic work? What is the role of patrons? Who are the curators? What use is the canon?
Note:This course is offered for Art History credit but students may opt to use this for Studio credit should they so choose (with selected difference in evaluation criteria).
Examines how visual culture played a central role in legitimizing European colonial expansion of the late 19th and early 20th centuries. Photography, painting, popular prints, postcards, world fairs, and the urban planning of colonial cities will be studied. Anti-colonial resistance will also be examined.
Note: Students with credit for ART 323 will not receive credit for this course.
A study of visual culture and architecture in Europe and North America from 1918 to World War II. Issues concerning art institutions, nationalism, gender, class and the impact of modernism will be studied.
Note: Students with credit for ART 320 or ART 325 may not take this course for credit.
An introduction to the study of photography from 1920 to current practices. Areas include recent critical debates, commercial production and the impact of new technologies. Special emphasis will be placed on photography in a Canadian context.
Note: Students with credit for ART 321 or ART 328 may not take this course for credit. This course is not offered every year.
How do artists, filmmakers, architects, urban planners and thinkers imagine their urban spaces? What determines their point of view in the cities in which they live? How do they represent their urban imaginaries as contested, multiple and constantly mutating, from Mexico City to Havana, Barcelona to Saskatoon, Johannesburg to Paris and London, etc.? This course will engage critically with these and other demanding questions. Materials to be examined may include painting, photography, architecture, cultural theory, film, new media, popular culture, performance, sculpture, installation art, graffiti and fashion.
Prerequisite(s): 6 credit units of Humanities, Fine Arts, or Social Sciences, or permission of the department.
A survey/seminar course that reviews the art history of Aboriginal peoples of Saskatchewan from the Artefact (pre-1700s), Transitional (1700-1900), to Modern-Contemporary (1900-today) periods. Works to be examined include rock art, architecture, pottery, pipes, shields, drums, painted robes, clothing, moccasins, bags, and mix-media Modern-Contemporary works. The design and subject matter of Aboriginal art are discussed within its specific cultural context of the time period, which includes values and beliefs associated with land, spirituality, mythology, and the influence of significant historical and social transitions. Course content will be reviewed through power point presentations, videos, group discussions and possibly, gallery/ museum field trips and guest artists.
Prerequisite(s): 3 credit units of ARTH or 3 credit units in Native Studies or Aboriginal courses from NS; IPJP; ANTH 224.3; ARCH 353.3, 457.3; HIST 264.3, 265.3, 266.3, 482.3; POLS 222.3, 322.3, 323.3, 422.3; SOC 219.3, 319.3, 341.3; EIND 380.3, 450.3.
This seminar will examine contemporary Aboriginal art, from the mid to late 1900s. Emphasis will be on Canadian artists.
Prerequisite(s): 6 credit units from ARTH 120, ARTH 121, ARTH 253, or ARTH 255.
What is the postmodern project? What constitutes the postmodern in art? How have artists articulated the condition of postmodernity across the categories of nation, gender, race, sexuality and globalization? This course will engage critically with these and other demanding questions. Materials to be examined include painting photography, architecture, cultural theory, film, new media, popular culture, performance, sculpture, installation art and fashion.
Prerequisite(s): ARTH 120 and 121 and a second or third-year course in art history.
Note: Students with credit for ART 418 or ART 420 will not receive credit for this course.
For senior students who are interested in practical professional practice experience in careers related to the study of the history of art and visual culture. The course will be divided into four components focusing on careers in Academe: Commercial and Public Gallery management; Architecture; and Collections and Curatorship. Each of these areas of study will be facilitated through seminars, workshops, site visits, invited speakers and assigned projects.
Prerequisite(s): ARTH 120, 121, at least two senior Art History courses, and/or permission of the instructor.
In this class we will discuss “books” that force the reader to confront the technologies of transmission, books where the medium and the message refuse to be divorced. We will study works from fine presses, both historical and contemporary, artists’ books, chapbooks, and graphic novels, and there will be the opportunity for interested students to introduce other visual forms of text to the class, such as video games, electronic poetry or street art. We will study the theory of textual objects and gain further insight by becoming, ourselves, makers of textual objects. The final assignment, which can be collaborative, will be a critical essay, a textual object, or some combination of the two.
Note: Students with credit for ARTH 498.3: The Book as Object Fine Printing Artists Books Chapbooks and Graphic Novels may not take this course for credit.
This seminar will examine contemporary Aboriginal art, from the late 1900s to the present day. Emphasis will be on Canadian artists.
Prerequisite(s): 6 credit units from ARTH 120, ARTH 121, ARTH 253, ARTH 255, ARTH 355.
Students writing an M.A. thesis must register for this course.

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26 CFR 1.1031(a)–1: Property held for productive use in trade or business or for investment; 1.1031(k)–1: Treatment of deferred exchanges.
This revenue procedure provides a safe harbor under which the Internal Revenue Service will not challenge (a) the qualification of property as either “replacement property” or “relinquished property” (as defined in § 1.1031(k)–1(a) of the Income Tax Regulations) for purposes of § 1031 of the Internal Revenue Code and the regulations thereunder or (b) the treatment of the “exchange accommodation titleholder” as the beneficial owner of such property for federal income tax purposes, if the property is held in a “qualified exchange accommodation arrangement” (QEAA), as defined in section 4.02 of this revenue procedure.
.01 Section 1031(a)(1) provides that no gain or loss is recognized on the exchange of property held for productive use in a trade or business or for investment if the property is exchanged solely for property of like kind that is to be held either for productive use in a trade or business or for investment.
.02 Section 1031(a)(3) provides that property received by the taxpayer is not treated as like-kind property if it: (a) is not identified as property to be received in the exchange on or before the day that is 45 days after the date on which the taxpayer transfers the relinquished property; or (b) is received after the earlier of the date that is 180 days after the date on which the taxpayer transfers the relinquished property, or the due date (determined with regard to extension) for the transferor’s federal income tax return for the year in which the transfer of the relinquished property occurs.
.03 Determining the owner of property for federal income tax purposes requires an analysis of all of the facts and circumstances. As a general rule, the party that bears the economic burdens and benefits of ownership will be considered the owner of property for federal income tax purposes. See Rev. Rul. 82–144, 1982–2 C.B. 34.
.04 On April 25, 1991, the Treasury Department and the Service promulgated final regulations under § 1.1031(k)–1 providing rules for deferred like-kind exchanges under § 1031(a)(3). The preamble to the final regulations states that the deferred exchange rules under § 1031(a)(3) do not apply to reverse-Starker exchanges ( i.e., exchanges where the replacement property is acquired before the relinquished property is transferred) and consequently that the final regulations do not apply to such exchanges. T.D. 8346, 1991–1 C.B. 150, 151; see Starker v. United States , 602 F.2d 1341 (9th Cir. 1979). However, the preamble indicates that Treasury and the Service will continue to study the applicability of the general rule of § 1031(a)(1) to these transactions. T.D. 8346, 1991–1 C.B. 150, 151.
.05 Since the promulgation of the final regulations under § 1.1031(k)–1, taxpayers have engaged in a wide variety of transactions, including so-called “parking” transactions, to facilitate reverse like-kind exchanges. Parking transactions typically are designed to “park” the desired replacement property with an accommodation party until such time as the taxpayer arranges for the transfer of the relinquished property to the ultimate transferee in a simultaneous or deferred exchange. Once such a transfer is arranged, the taxpayer transfers the relinquished property to the accommodation party in exchange for the replacement property, and the accommodation party then transfers the relinquished property to the ultimate transferee. In other situations, an accommodation party may acquire the desired replacement property on behalf of the taxpayer and immediately exchange such property with the taxpayer for the relinquished property, thereafter holding the relinquished property until the taxpayer arranges for a transfer of such property to the ultimate transferee. In the parking arrangements, taxpayers attempt to arrange the transaction so that the accommodation party has enough of the benefits and burdens relating to the property so that the accommodation party will be treated as the owner for federal income tax purposes.
.06 Treasury and the Service have determined that it is in the best interest of sound tax administration to provide taxpayers with a workable means of qualifying their transactions under § 1031 in situations where the taxpayer has a genuine intent to accomplish a like-kind exchange at the time that it arranges for the acquisition of the replacement property and actually accomplishes the exchange within a short time thereafter. Accordingly, this revenue procedure provides a safe harbor that allows a taxpayer to treat the accommodation party as the owner of the property for federal income tax purposes, thereby enabling the taxpayer to accomplish a qualifying like-kind exchange.
.01 Exclusivity . This revenue procedure provides a safe harbor for the qualification under § 1031 of certain arrangements between taxpayers and exchange accommodation titleholders and provides for the treatment of the exchange accommodation titleholder as the beneficial owner of the property for federal income tax purposes. These provisions apply only in the limited context described in this revenue procedure. The principles set forth in this revenue procedure have no application to any federal income tax determinations other than determinations that involve arrangements qualifying for the safe harbor.
.02 No inference . No inference is intended with respect to the federal income tax treatment of arrangements similar to those described in this revenue procedure that were entered into prior to the effective date of this revenue procedure. Further, the Service recognizes that “parking” transactions can be accomplished outside of the safe harbor provided in this revenue procedure. Accordingly, no inference is intended with respect to the federal income tax treatment of “parking” transactions that do not satisfy the terms of the safe harbor provided in this revenue procedure, whether entered into prior to or after the effective date of this revenue procedure.
.03 Other issues . Services for the taxpayer in connection with a person’s role as the exchange accommodation title-holder in a QEAA shall not be taken into account in determining whether that person or a related person is a disqualified person (as defined in § 1.1031(k)–1(k)). Even though property will not fail to be treated as being held in a QEAA as a result of one or more arrangements described in section 4.03 of this revenue procedure, the Service still may recast an amount paid pursuant to such an arrangement as a fee paid to the exchange accommodation titleholder for acting as an exchange accommodation titleholder to the extent necessary to reflect the true economic substance of the arrangement. Other federal income tax issues implicated, but not addressed, in this revenue procedure include the treatment, for federal income tax purposes, of payments described in section 4.03(7) and whether an exchange accommodation titleholder may be precluded from claiming depreciation deductions ( e.g., as a dealer) with respect to the relinquished property or the replacement property.
.04 Effect of Noncompliance . If the requirements of this revenue procedure are not satisfied (for example, the property subject to a QEAA is not transferred within the time period provided), then this revenue procedure does not apply. Accordingly, the determination of whether the taxpayer or the exchange accommodation titleholder is the owner of the property for federal income tax purposes, and the proper treatment of any transactions entered into by or between the parties, will be made without regard to the provisions of this revenue procedure.
.01 Generally . The Service will not challenge the qualification of property as either “replacement property” or “relinquished property” (as defined in § 1.1031(k)–1(a)) for purposes of § 1031 and the regulations thereunder, or the treatment of the exchange accommodation titleholder as the beneficial owner of such property for federal income tax purposes, if the property is held in a QEAA.
(6) The combined time period that the relinquished property and the replacement property are held in a QEAA does not exceed 180 days.
(7) The taxpayer and the exchange accommodation titleholder enter into agreements or arrangements providing that any variation in the value of a relinquished property from the estimated value on the date of the exchange accommodation titleholder’s receipt of the property be taken into account upon the exchange accommodation titleholder’s disposition of the relinquished property through the taxpayer’s advance of funds to, or receipt of funds from, the exchange accommodation titleholder.
.04 Permissible Treatment . Property will not fail to be treated as being held in a QEAA merely because the accounting, regulatory, or state, local, or foreign tax treatment of the arrangement between the taxpayer and the exchange accommodation titleholder is different from the treatment required by section 4.02(3) of this revenue procedure.
This revenue procedure is effective for QEAAs entered into with respect to an exchange accommodation titleholder that acquires qualified indicia of ownership of property on or after September 15, 2000.
The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1701. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid control number.
The collections of information are contained in section 4.02 of this revenue procedure, which requires taxpayers and exchange accommodation titleholders to enter into a written agreement that the exchange accommodation titleholder will be treated as the beneficial owner of the property for all federal income tax purposes. This information is required to en-sure that both parties to a QEAA treat the transaction consistently for federal tax purposes. The likely respondents are businesses and other for-profit institutions, and individuals.
The estimated average annual burden to prepare the agreement and certification is two hours. The estimated number of respondents is 1,600, and the estimated total annual reporting burden is 3,200 hours.
The principal author of this revenue procedure is J. Peter Baumgarten of the Office of Associate Chief Counsel (In-come Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Baumgarten at (202) 622-4950 (not a toll-free call).
This revenue procedure modifies sections 1 and 4 of Rev. Proc. 2000-37, 2000-2 C.B. 308, to provide that Rev. Proc. 2000-37 does not apply if the taxpayer owns the property intended to qualify as replacement property before initiating a qualified exchange accommodation arrangement (QEAA).
.01 Section 1031(a) provides that no gain or loss is recognized on the exchange of property held for productive use in a trade or business or for investment if the property is exchanged solely for property of like kind that is to be held either for productive use in a trade or business or for investment.
.02 Section 1031(a)(3) allows taxpayers to structure deferred like-kind exchanges. Under § 1031(a)(3), property may be treated as like-kind property if it is (A) identified as property to be received in the exchange (replacement property) on or before the day that is 45 days after the date on which the taxpayer transfers the property relinquished in the exchange (relinquished property), and (B) received before the earlier of the date that is 180 days after the date on which the taxpayer transfers the relinquished property, or the due date (determined with regard to extensions) for the transferor’s federal income tax return for the taxable year in which the transfer of the relinquished property occurs.
.03 Rev. Proc. 2000-37 addresses “parking” transactions. See sections 2.05 and 2.06 of Rev. Proc. 2000-37. Parking transactions typically are designed to “park” the desired replacement property with an accommodation party until such time as the taxpayer arranges for the transfer of the relinquished property to the ultimate transferee in a simultaneous or deferred exchange. Once such a transfer is arranged, the taxpayer transfers the relinquished property to the accommodation party in exchange for the replacement property, and the accommodation party transfers the relinquished property to the ultimate transferee. In other situations, an accommodation party may acquire the desired replacement property on behalf of the taxpayer and immediately exchange that property with the taxpayer for the relinquished property, thereafter holding the relinquished property until the taxpayer arranges for a transfer of the property to the ultimate transferee. Rev. Proc. 2000-37 provides procedures for qualifying parking transactions as like-kind exchanges in situations in which the taxpayer has a genuine intent to accomplish a like-kind exchange at the time that the taxpayer arranges for the acquisition of the replacement property and actually accomplishes the exchange within a short time thereafter.
.04 Section 4.01 of Rev. Proc. 2000-37 provides that the Internal Revenue Service will not challenge the qualification of property held in a QEAA “as either ‘replacement property’ or ‘relinquished property’ (as defined in § 1.1031(k)-1(a)) for purposes of § 1031 and the regulations thereunder, or the treatment of the exchange accommodation titleholder as the beneficial owner of such property….” Thus, taxpayers are not required to establish that the exchange accommodation titleholder bears the economic benefits and burdens of ownership and is the “owner” of the property. The Service and Treasury Department are aware that some taxpayers have interpreted this language to permit a taxpayer to treat as a like-kind exchange a transaction in which the taxpayer transfers property to an exchange accommodation titleholder and receives that same property as replacement property in a purported exchange for other property of the taxpayer.
.05 An exchange of real estate owned by a taxpayer for improvements on land owned by the same taxpayer does not meet the requirements of § 1031. See DeCleene v. Commissioner, 115 T.C. 457 (2000); Bloomington Coca-Cola Bottling Co. v. Commissioner, 189 F.2d 14 (7th Cir. 1951). Moreover, Rev. Rul. 67-255, 1967-2 C.B. 270, holds that a building constructed on land owned by a taxpayer is not of a like kind to involuntarily converted land of the same taxpayer. Rev. Proc. 2000-37 does not abrogate the statutory requirement of § 1031 that the transaction be an exchange of like-kind properties.
.06 The Service and Treasury Department are continuing to study parking transactions, including transactions in which a person related to the taxpayer transfers a leasehold in land to an accommodation party and the accommodation party makes improvements to the land and transfers the leasehold with the improvements to the taxpayer in exchange for other real estate.
This revenue procedure applies to taxpayers applying the safe harbor rules set forth in Rev. Proc. 2000-37 in structuring like-kind exchanges.
This revenue procedure provides a safe harbor under which the Internal Revenue Service will treat an exchange accommodation titleholder as the beneficial owner of property for federal income tax purposes if the property is held in a “qualified exchange accommodation arrangement” (QEAA), as defined in section 4.02 of this revenue procedure.
.01 In general. The Service will treat an exchange accommodation titleholder as the beneficial owner of property for federal income tax purposes if the property is held in a QEAA. Property held in a QEAA may, therefore, qualify as either “replacement property” or “relinquished property” (as defined in § 1.1031(k)-1(a)) in a tax-deferred like-kind exchange if the exchange otherwise meets the requirements for deferral of gain or loss under § 1031 and the regulations thereunder.
.05 Limitation. This revenue procedure does not apply to replacement property held in a QEAA if the property is owned by the taxpayer within the 180-day period ending on the date of transfer of qualified indicia of ownership of the property to an exchange accommodation titleholder.
Rev. Proc. 2000-37 is modified.
This revenue procedure is effective for transfers on or after July 20, 2004, of qualified indicia of ownership to exchange accommodation titleholders (as described in section 4.02(1) of Rev. Proc. 2000-37).
The principal author of this revenue procedure is J. Peter Baumgarten of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Baumgarten at (202) 622-4920 (not a toll-free call).


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The Shareholder Applicants in the proceedings challenging the July 2011 Ex Parte Direction Order claim that the seven consistent preliminary rulings of the CJEU between May 1991 and December 2008 (as delineated in the Legal Arguments tab), which constitute the current EU law jurisprudence, which was in force at the time of the making of the July 2011 Ex Parte Direction Order, render the Direction Order incompatible with EU law, because they prohibited in July 2011 breach of the relevant provisions of the Second Company Law Directive and the respective actions of the Minister.
Importantly, the proceedings challenging the July 2011 Ex Parte Direction Order are in respect of actions of the Irish Minister for Finance in July 2011. In this regard, the Irish High Court has acknowledged the pertinence in this case of the current CJEU jurisprudence on the Second Company Law Directive, i.e. that this body of jurisprudence prohibits breach of the Second Company Law Directive. At the same time, the Irish High Court has found support for the view that the CJEU would decide the relevant case law (i.e. the aforementioned seven consistent preliminary rulings of the CJEU between May 1991 and December 2008) differently at present in the light of current circumstances and the existence of CIWUD.
Thus, in effect, the Irish High Court has decided to refer questions to the CJEU for a preliminary ruling pursuant to Article 267 TFEU as to whether the CJEU would retroactively resile from or qualify its relevant current jurisprudence on the Second Company Law Directive which, pursuant to the comprehensive CJEU case law, was in force at the time of the making of the July 2011 Ex Parte Direction Order. In this regard, it is important to bear in mind that the answer of the CJEU must enable the national court to give judgment in the dispute. Thus, it is clear that if the CJEU resiles from or qualifies its jurisprudence on the Second Company Law Directive, it would have to do so with a retroactive effect in order to enable the Irish High Court to give judgment regarding the legality of the July 2011 Ex Parte Direction Order. This is further reinforced in this particular case because the Irish High Court has referred questions to the CJEU that are highly specific to what occurred in July 2011.
Notably, the very existence of the said reference to the CJEU makes it clear that, following an inter partes hearing, the Irish High Court has not been able to uphold the legality, i.e. the compatibility with EU law, of the actions of the Irish Minister for Finance in respect of the July 2011 Direction Order, having regard to the principle of proportionality of EU law (as applied to actions of Member States). This is in the context of the fact that the said Direction Order was made without any inter partes hearing and without any opportunity whatsoever for the PTSB GH shareholders to be heard on 26 July 2011 by the court through which the ex parte Direction Order was effected by the Minister. What follows is that the July 2011 Direction Order plainly would not have been made on 26 July 2011 in the terms in which it was made, if there had been an opportunity of an inter partes hearing on that day. The inter partes hearing would have necessitated at the very least the reference to the CJEU pursuant to Article 267 of the Treaty on the Functioning of the European Union (the "TFEU").
Furthermore, what follows from the above-mentioned judgment of the Irish High Court of 15 August 2014 is that, unless the CJEU retroactively resiles from or qualifies its current jurisprudence, the current jurisprudence of EU law prohibited breach of the Second Company Law Directive regarding the July 2011 Ex Parte Direction Order, and, ipso facto, the respective rights of the Shareholder Applicants in the July 2011 Ex Parte Direction Order Proceedings (and indeed of all the other 135,000 original shareholders in PTSB GH) must be fully protected until (unless) the current comprehensive and consistent CJEU jurisprudence on the Second Company Law Directive is retroactively changed by the CJEU (following the said reference from the Irish High Court pursuant to Article 267 TFEU).
The principle of legal certainty of EU law means that the current jurisprudence of EU law is fully in force until the CJEU or an act of the European Union Parliament changes the jurisprudence.
In fact, based on the CJEU case law, in order for the CJEU to retroactively resile from or qualify its own jurisprudence on EU law, with the result of retroactively meaningfully changing the scope of rights and obligations under EU law, the CJEU would have to disregard / set aside, inter alia, the principle of legal certainty, which is one of fundamental general principles of EU law.
Furthermore, if the CJEU retroactively resiled from or qualified its jurisprudence on the Second Company Law Directive in respect of measures such as the Ex Parte Direction Order of July 2011, it would have to do so despite the subsequent unqualified reaffirmation of that jurisprudence by the recast of the Second Company Law Directive by the European Parliament in October 2012.
As far as the past and present are concerned, based on the CJEU case law, the aforesaid comprehensive CJEU jurisprudence on the Second Company Law Directive has been - and continues to be - unequivocally legally binding in respect of PTSB GH and its shareholders. Rules of EU law must be fully and uniformly applied in all the Member States from the date of their entry into force and for so long as they continue in force (cf. the CJEU case 106/77 Amministrazione delle finanze dello Stato v Simmenthal SpA  ECR 629, paragraph 14). Furthermore, the provisions of a directive must be implemented with unquestionable binding force and with the specificity, precision and clarity required in order to satisfy the requirement of legal certainty, under which, in the case of a directive intended to confer rights on individuals, persons concerned must be enabled to ascertain the full extent of their rights (cf. the CJEU case C-197/96 Commission v. France, paragraph 15).
Certain aspects of the the above matters continue to be subject of further court proceedings.

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Presentations Cornell, Howard V. 1996. Towards an empirically-based theory of herbivore demography. International Congress of Entomology. Florence, Italy.
Presentations Cornell, Howard V. 1997. Towards an empirically-based theory of herbivore demography. Cornell University. Ithaca, NY.
Presentations Cornell, Howard V. 1997. Towards an empirically-based theory of herbivore demography. Ecological Society of America Annual Meeting. Albuquerque, NM.
Presentations Cornell, Howard V. 1997. Towards an empirically-based theory of herbivore demography. Bodega Marine Laboratory. Bodega Bay, CA.
Presentations Cornell, Howard V. 1998. Towards an empirically-based theory of herbivore demography. University of California, Davis. Davis, CA.
Journal Article Cornell, Howard V.; Hawkins, Bradford A.; Hochberg, Michael E. 1998. Towards an empirically-based theory of herbivore demography. Ecological Entomology. Vol: 23. Pages 340-349.
Presentations Cornell, Howard V. 1998. Towards an empirically-based theory of herbivore demography. University of British Columbia. Canada.
Journal Article Cornell, Howard V.; Hawkins, Bradford A. 2003. Herbivore responses to plant secondary compounds: A test of phytochemical coevolution theory. American Naturalist. Vol: 161(4). Pages 507-522.
Journal Article Hawkins, Bradford A.; Cornell, Howard V.; Hochberg, Michael E. 1997. Predators, parasitoids, and pathogens as mortality agents in phytophagous insect populations. Ecology. Vol: 78. Pages 2145-2152.
Book Chapter Karlson, Ronald H.; Cornell, Howard V. 1997. Local and regional processes as controls of species richness. Edited by Tilman, David; Kareiva, Peter. Spatial Ecology: The Role of Space in Population Dynamics and Interspecific Interactions. Princeton University Press. Princeton. Pages 250-268.

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1. The association bears the name “DTT-Financial, Institute for Financial Market Analysis”, abbreviated “DTT”.
2. It has its seat in Vienna city and extends its activity on the entire area of the federal state Vienna.
3. The establishment of branch associations is not intended.
1. The non-profit making association aims to carry out research projects in various areas of financial market analysis, such as exchange-traded financial instruments and the interbank currency trading sector, in particular in connection with investigations, training and services in these areas. The current or achieved research or research results should be published and exploited.
2. The association shall cooperate with universities, colleges and academies, as well as with other teaching and research institutions or companies in Germany and abroad, thereby strengthening the interdisciplinary nature of the areas of exchange-traded financial instruments and the interbank currency market as well as similar specialist connections.
3. In particular, the association should work together with companies, institutes and authorities and emphasize the importance of its work and goals.
4. The association shall conduct teaching and information events, whereby not only trained professionals in the field of exchange-traded financial instruments and interbank currency market, but also informed the public about the current state of research. The association sees itself as a mediator of information about research tasks and results, should report on advantages and disadvantages of such results, it should be objectively evaluated and enlightening.
5. The association should promote ideas and examine to what extent an idea is useful for the common good and / or economically useful and to what extent it can be used accordingly.
1. The purpose of the association shall be achieved through the idealistic and material means referred to in paragraphs 2 and 3.
2. To serve as an ideal means: to carry out research and computer projects, in particular in the field of exchange-traded financial instruments and interbank currency trading, conducting studies and scientific work, courses, trainings, seminars, discussions, blogs, lectures and meetings, exercises and other activities Courses also online, travel and study trips, various analyzes, film and photo documentations and other recordings, in particular research activities and research results relating to the purpose of the association, publication of publications in any form suitable for disseminating or publishing information, in particular digital or by computer and data networks and printed in the form of journals, scripts, books and other specialist literature, establishing an online presence, workshops, taking into account the applicable laws, cooperation with universities, colleges and nd academies, as well as with other teaching and research institutions and companies or companies in Germany and abroad.
3. The necessary material resources shall be provided through: membership fees and fees, donations, collections, grants, expenses, subsidies, income from events, income from the publication of research reports, in particular digital or computer and data networks and printed in the form of scripts , Books, magazines, study and teaching material and other technical literature, income from the marketing of electronic data carriers, in particular CDs and DVDs, photos, videos, films and other suitable media or data carriers, proceeds from the exploitation of rights and patents and samples or Trademarks or utility models, rental and lease income, investment and interest income, income from equity interests in corporations, income from research activities, training and teaching, training and education activities, Ertr gnisse from the realization of study and research, in particular from analyzes of any calculations and computer simulations, and consulting activities in the areas of exchange-traded financial market instruments and interbank currency trading, income from donations, bequests and other donations.
1. The members of the association are divided into ordinary members, extraordinary members and honorary members.
2. Ordinary members are persons who fully participate in the work of the association.
3. Extraordinary members are persons who promote the activity of the association primarily by paying an increased membership fee.
4. Honorary members are persons who are appointed for special services to the association.
1. Members of the association can be all physical persons as well as legal entities and legal partnerships.
2. The Board decides on the admission of ordinary and extraordinary members. The recording can be refused without giving reasons.
3. Until the formation of the association, the provisional admission of ordinary and extraordinary members by the club founders takes place, in the case of an already appointed board through this. This membership will take effect only with the formation of the association. If a board is only appointed after the formation of the association, the (definitive) admission of ordinary and extraordinary members until then takes place through the founders of the association.
4. The appointment as an honorary member is made at the request of the executive committee by the general assembly.
1. The membership expires by death, with legal entities and legal partnerships by the loss of legal personality, by voluntary resignation and by exclusion.
2. The withdrawal can only take place at the end of a calendar month. He must be informed in writing to the board at least three weeks in advance. If the announcement is late, it is only effective on the next withdrawal date. For the timeliness the date of the posting is decisive.
3. The Executive Board may exclude a member if, despite a written reminder twice, setting a reasonable period of grace for more than six months, he is in arrears with the payment of the due debt. The obligation to pay the due debt or membership fees remains unaffected.
4. The exclusion of a member from the association can also be ordered by the executive committee for gross violation of other member obligations or for dishonorable or club-damaging behavior.
5. Withdrawal of Honorary Membership may be decided by the General Assembly on request of the Executive Board for the reasons stated in para.
1. The members are entitled to participate in all events of the association and to claim the facilities of the association. The right to vote in the General Assembly, as well as the right to vote and stand for election, are only available to ordinary members and honorary members.
2. Each member is entitled to demand from the Executive Board that the Statutes be approved.
3. At least one-tenth of the members may request the convening of a General Assembly by the Board.
4. The members are to be informed in each general assembly by the executive committee about the activity and the financial management of the association. If at least one-tenth of the members request this, stating the reasons, the board has to give the members concerned such information within four weeks.
5. The members are to be informed by the executive board about the audited financial statement (accounting). If this happens in the General Assembly, the auditors are to be involved.
6. The members are obliged to promote the interests of the association as far as possible and to refrain from everything, whereby the reputation or the purpose of the association could suffer disadvantage or abort. They must observe the statutes of the association and the resolutions of the association organs. Ordinary and Extraordinary Members are required to pay the membership fee and membership fees on time as agreed by the General Meeting.
d. the arbitral tribunal (§ 15).
1. The General Assembly is the “General Assembly” in the sense of the Association Act 2002. An ordinary General Assembly takes place every four years.
e. Order of a court-appointed curator (§ 11 para. 2 last sentence of these statutes) within four weeks instead.
3. Members must be invited to both ordinary and extraordinary general meetings at least two weeks before the appointment in writing, by fax or by e-mail (to the fax number or e-mail address provided by the member to the association) , The meeting of the General Assembly must be made stating the agenda. The convocation is made by the Management Board (section 1 and 2 letter a-c), by one or both auditors (section 2 letter d) or by a court-appointed curator (section 2 letter e).
4. Applications for the Annual General Meeting must be submitted to the Board of Directors in writing, by fax or by e-mail at least three days before the date of the General Meeting.
5. Valid resolutions, with the exception of those concerning the request for convocation of an Extraordinary General Meeting, can only be taken on an agenda.
6. At the General assembly all members are eligible. Only ordinary members and honorary members are entitled to vote. Each member has one vote. The transfer of voting rights to another member by written authorization is permitted.
7. The General Assembly has a quorum regardless of the number of appearances.
8. Elections and decisions in the General Assembly are usually made by a simple majority of the valid votes cast. Resolutions, whereby the statute of the association is to be changed or the association is to be dissolved, require however a qualified majority of two thirds of the given valid votes and require in addition the agreement of the founders.
9. The Chairman of the General Assembly is the chairman. In case of prevention leads the chairmanship of the managing director. If both the chairman and the managing director are prevented for an unpredictably long time, the procedure must be followed in accordance with § 11 (2) of these Articles of Association.
i. Advice and decision on other questions on the agenda.
2. The Board is elected by the General Assembly. In the event of the departure of an elected member, the Executive Board has the right to co-opt in his place another eligible member, for which the subsequent approval must be obtained at the next General Assembly. If the Executive Board fails to self-supplement by co-opting at all or for an unpredictably long time, then each auditor is obliged to convene without delay an Extraordinary General Meeting for the purpose of electing a new Executive Board. Should the auditors also be incapacitated for action, every ordinary member who recognizes the emergency situation must immediately apply for the appointment of a curator to the competent court, who must immediately convene an extraordinary general meeting.
3. The term of office of the board is four years. Re-election is possible. Each function on the board is to be exercised personally.
4. The executive committee is called by the chairman / of the Obfrau, in case of prevention by the managing director / by the managing director, in writing or verbally. If both the chairman and the managing director are prevented for an unpredictably long time, the procedure must be followed in accordance with § 11 (2) of these Articles of Association.
5. The board has a quorum if all its members have been invited and both the chairman and the managing director are present.
6. The Board of Directors passes its resolutions by a simple majority of votes. In case of a tie, the vote of the chairman decides.
7. The chairman is the chairman if the managing director is not present. If both the chairman and the managing director are prevented for an unpredictably long time, the procedure must be followed in accordance with § 11 (2) of these Articles of Association.
8. Apart from the death and expiry of the term of office (section 3), the function of a member of the Executive Board expires (section 9) and resignation (section 10).
9. The General Assembly may at any time remove the entire Board or any of its members, as long as the founders approve of the removal. The removal takes effect with the appointment of the new board of directors or board member.
10. The members of the Management Board may at any time declare their resignation in writing. The declaration of resignation is to be directed to the executive committee, in case of the resignation of the whole executive committee to the general meeting. The resignation becomes effective only with choice or with the co-optation (paragraph 2) of a successor.
7. Admission and termination of employees of the association.
1. The chairman/supervisor leads the current affairs of the association. The managing director supports the chairman in the management of the association’s business.
2. The chairman/supervisor represents the association to the outside, especially to authorities and other third persons. Both the legal force of written copies or the association of obligatory documents and notices as well as the legal validity of money matters (asset dispositions) are characterized by the chairman and the managing director. Legal transactions between members of the Management Board and the Association require the approval of an auditor.
3. Authorizations to represent the association externally or to validate it for the association may only be exercised by the legal representatives specified in § 11 para. 1 lit. a-b of these Articles of Association or by the members of the Management Board referred to in para. 2 of this paragraph.
4. In the event of imminent danger, the chairman is authorized to make independent decisions or orders in matters within the scope of the General Assembly or the Executive Board. In the internal relationship, however, these require the subsequent approval of the competent association body.
5. The chairman/chairperson presides over the general assembly and the executive committee.
6. The Managing Director keeps the minutes of the General Assembly and the Executive Board.
7. Both the chairman and the manager and the managing director are responsible for the proper financial management of the association.
8. Should both the chairman and the managing director be prevented for an unpredictably long time, proceed according to § 11 (2) of these statutes.
1. Two auditors are elected by the General Assembly for a term of four years. Re-election is possible. Apart from the General Assembly, the auditors may not belong to anybody whose activity is the subject of the examination.
2. The auditors are responsible for the day-to-day business control and the audit of the financial management of the association with regard to the regularity of accounting and the use of funds in accordance with the articles of association. The Management Board must provide the auditors with the necessary documents and provide appropriate information. The auditors shall report to the Board on the result of the audit.
3. Legal transactions between auditors and the Association require the approval of the General Meeting. Otherwise, the provisions of § 11 (8) to (10) apply mutatis mutandis to the auditors.
1. The arbitral tribunal shall decide in all disputes arising from the association relationship. It is a “mediation facility” within the meaning of the Association Act 2002 and no arbitral tribunal according to §§ 577 ff ZPO.
2. The arbitral tribunal is composed of three ordinary members of the association. It is formed in such a way that a dispute makes a member of the board a referee. At the request of the Executive Board within seven days, the other party to the dispute shall appoint a member of the Arbitral Tribunal within 14 days. After agreement by the executive committee within seven days, the nominated arbitrators shall elect a third full member to the chair of the arbitral tribunal within a further 14 days. With equality of votes among those proposed lots. The naming, as well as the agreements by the board, have to be made in writing. Except for the General Assembly, the members of the Arbitral Tribunal may not belong to anybody whose activity is the subject of the dispute.
3. The arbitral tribunal passes its decisions and judgments upon granting of mutual hearing in the presence of all its members by a simple majority of votes. It decides to the best of my knowledge and belief. His decisions and judgments are final in-house.
1. The voluntary dissolution of the association can only be decided upon in a General Assembly convened for this purpose and only by a two-thirds majority of the valid votes cast and with the consent of the founders. The last association board has to announce the dissolution within four weeks in writing to the association authority.
2. This general meeting also has to decide on the liquidation of the association’s assets. It has to appoint a liquidator and make a decision on who has to transfer the remaining assets of the association after covering the liabilities, provided that liquid assets are available.
3. The association’s assets should, as far as possible and permissible, be provided to an organization that pursues the same or similar purposes that this association pursues, otherwise to educational and research institutions or purposes from teaching and research.