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Mehrdeutigkeit und juristische Auslegung (Forschungen aus Staat und Recht #59)

Die Untersuchung, die ich mit diesem Buch vorlege, erfolgt auf vier verschiedenen Ebenen: 1. Es werden die methodologischen Konsequenzen aus dem Auftre­ ten ,unbestimmter' Rechtsbegriffe in der Rechtsordnung gezogen. 2. Es wird gezeigt, daß sich hinter dem Problem ,unbestimmter' Rechtsbegriffe zwei verschieden geartete Probleme verbergen: das Pro­ blem vager und das Problem mehrdeutiger Rechtsbegriffe. 3. Das Problem mehrdeutiger Rechtsbegriffe wird an Hand von Rechtsbegriffen durchgespielt, die den zeitlichen Aspekt hypothetischer Verhaltensregeln erfassen. 4. Als konkretes Beispiel für eine mehrdeutige Regelung des zeitli­ chen Aspektes hypothetischer Verhaltens regeln wird die österreichische Rechtslage angeführt, wie sie sich entweder aus Art 49 Abs 1 B-VG al­ lein oder aus Art 49 Abs 1 B-VG in Zusammenhalt mit einer Schlußbe­ stimmung eines Bundesgesetzes ergibt. Für die kritische Durchsicht des Rohentwurfes dieser Arbeit bin ich Herrn Univ.-Prof. Dr. KURT RINGHOFER zu Dank verpflichtet. Für die Bereitschaft, das Buch in die Reihe Forschungen aus Staat und Recht aufzunehmen, danke ich herzlich Herrn Univ.-Prof. Dr. GUNTHER WINKLER.

Mehrkomponentengeschäfte im Handels- und Steuerbilanzrecht (Edition KWV)

Aufwands- und Ertragserfassung sind für die Bilanzierung von erheblicher Bedeutung. Besondere Probleme wirft hierbei die Abbildung sogenannter Mehrkomponentengeschäfte auf, da ein angebotenes Leistungsbündel sowohl als Bewertungseinheit als auch als Konglomerat bilanziell eigenständiger Leistungen aufgefasst werden kann. Ausgehend von den schuld- und bilanzrechtlichen Hintergründen arbeitet Christian Joisten heraus, wann eine Aufspaltung des Mehrkomponentengeschäftes zu erfolgen hat und unter welchen Voraussetzungen eine Einheitsbetrachtung geboten ist. Hierbei differenziert er zwischen Bilanzierung dem Grunde und der Höhe nach und verdeutlicht die theoretischen Erkenntnisse an ausgesuchten Einzelfällen. Das vorliegende Werk richtet sich an Dozenten und Studenten der Betriebswirtschaftslehre und der Rechtswissenschaft mit den Schwerpunkten Betriebswirtschaftliche Steuerlehre, Steuerrecht und Wirtschaftsprüfung, aber auch an Steuerberater, Wirtschaftsprüfer sowie Mitarbeiter von Steuer- und Finanzabteilungen.

Mehrparteienschiedsverfahren: Unter besonderer Berücksichtigung gesellschaftsrechtlicher Streitigkeiten (Juridicum - Schriften zum Unternehmens- und Wirtschaftsrecht)

Auch in der privaten Schiedsgerichtsbarkeit lässt sich ein anhaltender Trend zur Einbeziehung Dritter beobachten. Dies spiegelt nicht nur eine wirtschaftliche Entwicklung hin zu einer immer weiter entwickelten Arbeitsteilung wider, sondern ist auch mit einer Fülle von Rechtsproblemen verbunden, die in diesem Sammelband aus wissenschaftlicher und praktischer Sicht nicht nur für das Schiedsverfahrensrecht, sondern auch für gesellschaftsrechtliche Streitigkeiten als Anwendungsfall behandelt werden.

Mehrwertsteuer: Erläuterungen für die Praxis mit zahlreichen Beispielen Gesetzes- und Verordnungstext im Anhang

Die Mehrwertsteuer, die am 1. Januar 1968 in Kraft tritt, wirft nicht nur neue steuerliche Probleme auf, sie bringt auch erhebliche Änderungen im kauf­ männischen Rechnungswesen mit sich. Es ist das Ziel der folgenden Darlegun­ gen, den Praktiker wie den Lernenden mit der neuen Materie vertraut zu machen. Dazu wurde die Form eines Grundrisses mit zahlreichen Beispielen gewählt. Bei der Darstellung des Gesetzes habe ich auch die Begriffe erläutert, die aus dem alten Umsatzsteuerrecht übernommen worden sind. Auf diese Weise erhält der Leser die Möglichkeit, sich anhand einer Broschüre zusammenfassend über das gesamte Stoffgebiet zu unterrichten, ohne ständig auf andere Veröffent­ lichungen zum bisherigen Recht zurückgreifen zu müssen. Das Schwergewicht der Ausführungen liegt naturgemäß auf der Erörterung solcher Fragen, die in der Praxis das größte Interesse finden. Das sind vor allem die Auswirkungen der Mehrwertsteuer auf das Rechnungswesen, die Rech­ nungserteilung, den Vorsteuerabzug, die Sonderregelung für Kleinunternehmer, die Entlastung der Altvorräte und die Besteuerung der Investitionsgüter. Das Gesetz zur Änderung des neuen Umsatzsteuergesetzes, das der Deutsche Bundestag am 8. September 1967 beschlossen hat, ist bei den Erläuterungen bereits berücksichtigt.

Mein Recht vor Gericht: Rechte und Pflichten im Zivilprozeß

Meinungsfreiheit und Religion im Spannungsverhältnis: Eine rechtsvergleichende Untersuchung zwischen Deutschland, Malaysia und den USA

Philipp Maximilian Schmidt untersucht die Möglichkeit bzw. Zweckdienlichkeit eines international einheitlichen Lösungsansatzes in Bezug auf Fälle in denen die Ausübung der Meinungsfreiheit mit einer möglichen Verletzung von religiösen Gefühlen einhergeht. Der Schwerpunkt der Arbeit liegt in der Beantwortung folgender Fragestellungen: Inwiefern ist die Meinungs- und Religionsfreiheit in den verschiedenen Rechtsordnungen geschützt? Werden der Meinungsfreiheit zum Schutz von Religionen Grenzen gesetzt? Welche Übereinstimmungen und Unterschiede lassen sich feststellen? Ist ein grenzüberschreitender Konsens möglich? Als Basis zur Beantwortung dieser Fragestellungen dient eine rechtsvergleichende Untersuchung der Rechtsordnungen von Deutschland, Malaysia und den USA.

The Mekong: A Socio-legal Approach to River Basin Development (Earthscan Studies in Water Resource Management)

An international river basin is an ecological system, an economic thoroughfare, a geographical area, a font of life and livelihoods, a geopolitical network and, often, a cultural icon. It is also a socio-legal phenomenon. This book is the first detailed study of an international river basin from a socio-legal perspective. The Mekong River Basin, which sustains approximately 70 million people across Cambodia, China, Laos, Myanmar, Thailand and Vietnam, provides a prime example of the socio-legal complexities of governing a transboundary river and its tributaries. The book applies its socio-legal analysis to bring a fresh approach to understanding conflicts surrounding water governance in the Mekong River Basin. The authors describe the wide range of uses being made of legal doctrine and legal argument in ongoing disputes surrounding hydropower development in the Basin, putting to rest lingering caricatures of a single, ‘ASEAN’ way of navigating conflict. They call into question some of the common assumptions concerning the relationship between law and development. The book also sheds light on important questions concerning the global hybridization or crossover of public and private power and its ramifications for water governance. With current debates and looming conflicts over water governance globally, and over shared rivers in particular, these issues could not be more pressing.

The Mekong: A Socio-legal Approach to River Basin Development (Earthscan Studies in Water Resource Management)

An international river basin is an ecological system, an economic thoroughfare, a geographical area, a font of life and livelihoods, a geopolitical network and, often, a cultural icon. It is also a socio-legal phenomenon. This book is the first detailed study of an international river basin from a socio-legal perspective. The Mekong River Basin, which sustains approximately 70 million people across Cambodia, China, Laos, Myanmar, Thailand and Vietnam, provides a prime example of the socio-legal complexities of governing a transboundary river and its tributaries. The book applies its socio-legal analysis to bring a fresh approach to understanding conflicts surrounding water governance in the Mekong River Basin. The authors describe the wide range of uses being made of legal doctrine and legal argument in ongoing disputes surrounding hydropower development in the Basin, putting to rest lingering caricatures of a single, ‘ASEAN’ way of navigating conflict. They call into question some of the common assumptions concerning the relationship between law and development. The book also sheds light on important questions concerning the global hybridization or crossover of public and private power and its ramifications for water governance. With current debates and looming conflicts over water governance globally, and over shared rivers in particular, these issues could not be more pressing.

Mélances Offerts à Juraj Andrassy: Essays in International Law in Honour of Juraj Andrassy Festschrift für Juraj Andrassy

Mélanges Offerts à Juraj Andrassy: Essays in International Law in Honour of Juraj Andrassy/Festschrift für Juraj Andrassy

Mélanges Offerts À Juraj Andrassy: Essays in International Law in Honour of Juraj Andrassy / Festschrift für Juraj Andrassy

Meldewesen für Finanzinstitute: Was bringt die neue europäische Aufsicht?

Dieses Buch beleuchtet für Banken, Versicherungen und andere Finanzinstitute sämtliche gesetzlich vorgeschriebenen Meldungen an die Aufsichtsbehörden. Finanzinstitute, insbesondere Kreditinstitute, unterliegen aufgrund ihrer Bedeutung für die Finanzmärkte weitaus strengeren Vorschriften und Meldeverpflichtungen als andere Unternehmen, denn Verwerfungen in diesem Bereich können gravierende Auswirkungen auf gesamte Volkswirtschaften haben. Ziel der Bankenaufsicht und der Aufsicht anderer Finanzinstitute ist es, die Zahl der Insolvenzen in diesem Bereich gering zu halten und so die Stabilität des Finanz- und Währungssystems zu gewährleisten. Damit die Aufsichtsbehörden die eingegangenen Risiken und die finanzielle Stabilität der Institute beurteilen können, müssen diese verpflichtend regelmäßige Meldungen an die Aufsicht übermitteln. Ziel dieses Buches ist es, Praktikern sowie Personen aus Lehre und Forschung einen Überblick über die vielfältigen und laufend steigenden Anforderungen des Meldewesens für Finanzinstitute zu vermitteln.

Meldewesen für Finanzinstitute: Ein Handbuch für PraktikerInnen

Dieses Buch beleuchtet für Banken, Versicherungen und andere Finanzinstitute sämtliche gesetzlich vorgeschriebenen Meldungen an die Aufsichtsbehörden. Finanzinstitute, insbesondere Kreditinstitute, unterliegen aufgrund ihrer Bedeutung für die Finanzmärkte weitaus strengeren Vorschriften und Meldeverpflichtungen als andere Unternehmen, denn Verwerfungen in diesem Bereich können gravierende Auswirkungen auf gesamte Volkswirtschaften haben. Ziel der Bankenaufsicht und der Aufsicht anderer Finanzinstitute ist es, die Zahl der Insolvenzen in diesem Bereich gering zu halten und so die Stabilität des Finanz- und Währungssystems zu gewährleisten. Damit die Aufsichtsbehörden die eingegangenen Risiken und die finanzielle Stabilität der Institute beurteilen können, müssen diese verpflichtend regelmäßige Meldungen an die Aufsicht übermitteln. Ziel dieses Buches ist es, Praktikern sowie Personen aus Lehre und Forschung einen Überblick über die vielfältigen und laufend steigenden Anforderungen des Meldewesens für Finanzinstitute zu vermitteln.

Meltdown: The Financial Crisis, Consumer Protection, and the Road Forward

Meltdown reveals how the Consumer Financial Protection Bureau was able to curb important unsafe and unfair practices that led to the recent financial crisis. In interviews with key government, industry, and advocacy groups along with deep archival research, Kirsch and Squires show where the CFPB was able to overcome many abusive practices, where it was less able to do so, and why.Open for business in 2011, the CFPB was Congress's response to the financial catastrophe that shattered millions of middle-class and lower-income households and threatened the stability of the global economy. But only a few years later, with U.S. economic conditions on a path to recovery, there are already disturbing signs of the (re)emergence of the high-risk, high-reward credit practices that the CFPB was designed to curb. This book profiles how the Bureau has attempted to stop abusive and discriminatory lending practices in the mortgage and automobile lending sectors and documents the multilayered challenges faced by an untested new regulatory agency in its efforts to transform the broken—but lucrative—business practices of the financial services industry.Authors Kirsch and Squires raise the question of whether the consumer protection approach to financial services reform will succeed over the long term in light of political and business efforts to scuttle it. Case studies of mortgage and automobile lending reforms highlight the key contextual and structural conditions that explain the CFPB's ability to transform financial service industry business models and practices. Meltdown: The Financial Crisis, Consumer Protection, and the Road Forward is essential reading for a wide audience, including anyone involved in the provision of financial services, staff of financial services and consumer protection regulatory agencies, and fair lending and consumer protection advocates. Its accessible presentation of financial information will also serve students and general readers.

Meltdown: The Financial Crisis, Consumer Protection, and the Road Forward

Meltdown reveals how the Consumer Financial Protection Bureau was able to curb important unsafe and unfair practices that led to the recent financial crisis. In interviews with key government, industry, and advocacy groups along with deep archival research, Kirsch and Squires show where the CFPB was able to overcome many abusive practices, where it was less able to do so, and why.Open for business in 2011, the CFPB was Congress's response to the financial catastrophe that shattered millions of middle-class and lower-income households and threatened the stability of the global economy. But only a few years later, with U.S. economic conditions on a path to recovery, there are already disturbing signs of the (re)emergence of the high-risk, high-reward credit practices that the CFPB was designed to curb. This book profiles how the Bureau has attempted to stop abusive and discriminatory lending practices in the mortgage and automobile lending sectors and documents the multilayered challenges faced by an untested new regulatory agency in its efforts to transform the broken—but lucrative—business practices of the financial services industry.Authors Kirsch and Squires raise the question of whether the consumer protection approach to financial services reform will succeed over the long term in light of political and business efforts to scuttle it. Case studies of mortgage and automobile lending reforms highlight the key contextual and structural conditions that explain the CFPB's ability to transform financial service industry business models and practices. Meltdown: The Financial Crisis, Consumer Protection, and the Road Forward is essential reading for a wide audience, including anyone involved in the provision of financial services, staff of financial services and consumer protection regulatory agencies, and fair lending and consumer protection advocates. Its accessible presentation of financial information will also serve students and general readers.

Member State Interests and European Union Law: Revisiting The Foundations Of Member State Obligations (Routledge Research in EU Law)

This book re-examines the law governing the obligations of the Member States in the European Union from the perspective of the interests formulated and pursued by national governments in the EU. Member States’ interests provide the source as well as the limitations of the obligations undertaken by the Member States in the Union. From the early days of European integration, they have determined how the law frames and defines EU obligations in the Treaties, in legislation and in the jurisprudence of the EU Court of Justice. The book neither challenges directly, nor undermines the current state of the law in the EU. Instead, it introduces a framework for interpreting and analysing legal developments – both legislative and jurisprudential – from an angle which brings the legal dimension of the membership of States in the European Union closer to its political reality. By choosing Member State interest to frame its analysis of the law, the book expresses a clear intention to explore further the interactions and the potential interconnectedness of the intergovernmentalism of EU decision-making and the normative supranationalism of the application and the enforcement of Member State obligations, in particular at the national level. Analysing how diversity among the Member States, which arises from different local interests, institutional frameworks and socio-economic arrangements, is assessed and sustained in EU legislation and in the jurisprudence of the Court of Justice, the book examines the impact of EU obligations on Member State territorial authority and territoriality. Providing a new perspective on Member State interests and European Law, the book closes the widening gap between the politics and law of European integration and between its political science and legal analysis. The book is essential reading for students and scholars in the field of state law, EU law and politics.

Member State Interests and European Union Law: Revisiting The Foundations Of Member State Obligations (Routledge Research in EU Law)

This book re-examines the law governing the obligations of the Member States in the European Union from the perspective of the interests formulated and pursued by national governments in the EU. Member States’ interests provide the source as well as the limitations of the obligations undertaken by the Member States in the Union. From the early days of European integration, they have determined how the law frames and defines EU obligations in the Treaties, in legislation and in the jurisprudence of the EU Court of Justice. The book neither challenges directly, nor undermines the current state of the law in the EU. Instead, it introduces a framework for interpreting and analysing legal developments – both legislative and jurisprudential – from an angle which brings the legal dimension of the membership of States in the European Union closer to its political reality. By choosing Member State interest to frame its analysis of the law, the book expresses a clear intention to explore further the interactions and the potential interconnectedness of the intergovernmentalism of EU decision-making and the normative supranationalism of the application and the enforcement of Member State obligations, in particular at the national level. Analysing how diversity among the Member States, which arises from different local interests, institutional frameworks and socio-economic arrangements, is assessed and sustained in EU legislation and in the jurisprudence of the Court of Justice, the book examines the impact of EU obligations on Member State territorial authority and territoriality. Providing a new perspective on Member State interests and European Law, the book closes the widening gap between the politics and law of European integration and between its political science and legal analysis. The book is essential reading for students and scholars in the field of state law, EU law and politics.

Membership in International Organizations: Paradigms of Membership Structures, Legal Implications of Membership and the Concept of International Organization

This book proposes that fundamental concepts of institutional law need to be rethought and revised. Contrary to conventional wisdom, international organizations do not need to have members, and the members do not need to be states and international organizations. Private sector entities may, for instance, also be full members. Furthermore, international organizations do not need to possess international legal personality, nor is their autonomy a corollary of their personality. Moreover, the notion of “subject of international law” also needs to be reconsidered and the very concepts and definitions of “intergovernmental organization” and “international organization” need to change and be defined in a wider manner. In this publication the legal implications of membership are analyzed and a new analytical framework for international organizations is proposed. The argument is propounded that the power of creation of new organizations has passed over to international organizations and other entities while an outlook on future development is also presented. Dr. Gerd Droesse is a recognized specialist in institutional law, international administrative law, complex institutional and financial policy matters and corporate governance issues, with over 30 years of experience in working for international organizations in senior and management positions. He was the Legal Counsel/Acting General Counsel of the Green Climate Fund and assisted the World Green Economy Organization as General Counsel in its transition to a new type of intergovernmental organization.

The Memorialization of Genocide

Divided societies, tormented pasts, and unrepentant perpetrators. Why are some countries more intent on vanquishing uncomfortable pasts than others? How do public and often unsightly attempts at memorialisation both fail the victims and valorize their oppressors? This book offers fresh and original perspectives on dictatorship, fascism and victimization from the bloodiest decades in Europe’s, Australia’s and Central America’s colonial and modern history. Chapters include analyses of Francoist memorials in Spain, assessments of the El Mozote massacre in El Salvador, the forgetting of frontier colonial violence in Tasmania, Romania’s treatment of its Roma populations in the midst of Holocaust memorialisation in Bucharest’s urban development, and whether or not the Holocaust continues to serve as an instructional model or impossible aspiration for cross-cultural genocide memorialisation strategies. In an era of ongoing political, ethnic and religious conflict, and unrepentant insurgent activity around the world, this collection reminds readers that genocidal actions, wherever and whenever they occurred, must be held to account by more than rhetoric and concrete memory. This book was originally published as a special issue of the Journal of Genocide Research.

The Memorialization of Genocide

Divided societies, tormented pasts, and unrepentant perpetrators. Why are some countries more intent on vanquishing uncomfortable pasts than others? How do public and often unsightly attempts at memorialisation both fail the victims and valorize their oppressors? This book offers fresh and original perspectives on dictatorship, fascism and victimization from the bloodiest decades in Europe’s, Australia’s and Central America’s colonial and modern history. Chapters include analyses of Francoist memorials in Spain, assessments of the El Mozote massacre in El Salvador, the forgetting of frontier colonial violence in Tasmania, Romania’s treatment of its Roma populations in the midst of Holocaust memorialisation in Bucharest’s urban development, and whether or not the Holocaust continues to serve as an instructional model or impossible aspiration for cross-cultural genocide memorialisation strategies. In an era of ongoing political, ethnic and religious conflict, and unrepentant insurgent activity around the world, this collection reminds readers that genocidal actions, wherever and whenever they occurred, must be held to account by more than rhetoric and concrete memory. This book was originally published as a special issue of the Journal of Genocide Research.

Memorias de dolor y resiliencia : en homenaje a los 20 años de la entrega del Informe Final de la CVR

Memories and Representations of Terror: Working Through Genocide

Memories and Representations of Terror: Working Through Genocide explores how memories and representations shape our understanding of historical events, particularly the ways in which societies create narratives about genocide and its aftermath, using Argentina’s last military dictatorship (1976–1983) and its contested legacy as a case study. Feierstein examines how memories and representations of genocide are the terrain in which both the strategic objectives of genocide and the possibilities of challenging those objectives are contested. These memories and representations provide the foundation upon which critical judgments about the past are constructed and offer the potential for assuming responsibility and working through the consequences of genocide. This book proposes that terror continues to hijack the actions and identities of surviving societies via a process of the construction of memories and social representations of the lived experience in a final stage of genocide Feierstein terms "symbolic enactment". In doing so, Feierstein examines the contributions of various disciplines to comprehending memory processes and social representations. It covers a range of topics, from the nature of memory based on the neuroscientific discoveries of the last half-century to psychoanalytic theories on the functioning of the mind, including the role of psychic defense mechanisms, the unconscious mind, collective pacts of denial and different forms of desensitization. It also explores historiographical debates between forms of history and forms of memory, as well as sociological contributions to the analysis of social frames of memory, cultural memory, generational transmission and related issues. The first volume of a three-volume work that aims to identify and evaluate the various consequences of genocidal social practices and the possibility of healing the scars left on individuals’ subjectivities and the social fabric by genocide. This book is essential reading for students and academics in the humanities and social sciences with an interest in genocide, collective memory and identity.

Memories and Representations of Terror: Working Through Genocide

Memories and Representations of Terror: Working Through Genocide explores how memories and representations shape our understanding of historical events, particularly the ways in which societies create narratives about genocide and its aftermath, using Argentina’s last military dictatorship (1976–1983) and its contested legacy as a case study. Feierstein examines how memories and representations of genocide are the terrain in which both the strategic objectives of genocide and the possibilities of challenging those objectives are contested. These memories and representations provide the foundation upon which critical judgments about the past are constructed and offer the potential for assuming responsibility and working through the consequences of genocide. This book proposes that terror continues to hijack the actions and identities of surviving societies via a process of the construction of memories and social representations of the lived experience in a final stage of genocide Feierstein terms "symbolic enactment". In doing so, Feierstein examines the contributions of various disciplines to comprehending memory processes and social representations. It covers a range of topics, from the nature of memory based on the neuroscientific discoveries of the last half-century to psychoanalytic theories on the functioning of the mind, including the role of psychic defense mechanisms, the unconscious mind, collective pacts of denial and different forms of desensitization. It also explores historiographical debates between forms of history and forms of memory, as well as sociological contributions to the analysis of social frames of memory, cultural memory, generational transmission and related issues. The first volume of a three-volume work that aims to identify and evaluate the various consequences of genocidal social practices and the possibility of healing the scars left on individuals’ subjectivities and the social fabric by genocide. This book is essential reading for students and academics in the humanities and social sciences with an interest in genocide, collective memory and identity.

Memory and Authority: The Uses of History in Constitutional Interpretation (Yale Law Library Series in Legal History and Reference)

From one of the nation’s preeminent constitutional scholars, a sweeping rethinking of the uses of history in constitutional interpretation Fights over history are at the heart of most important constitutional disputes in America. The Supreme Court’s current embrace of originalism is only the most recent example of how lawyers and judges try to use history to establish authority for their positions. Jack M. Balkin argues that fights over constitutional interpretation are often fights over collective memory. Lawyers and judges construct—and erase—memory to lend authority to their present-day views; they make the past speak their values so they can then claim to follow it. The seemingly opposed camps of originalism and living constitutionalism are actually mirror images of a single phenomenon: how lawyers use history to adapt an ancient constitution to a constantly changing world. Balkin shows how lawyers and judges channel history through standard forms of legal argument that shape how they use history and even what they see in history. He explains how lawyers and judges invoke history selectively to construct authority for their claims and undermine the authority of opposing views. And he elucidates the perpetual quarrel between historians and lawyers, showing how the two can best join issue in legal disputes. This book is a sweeping rethinking of the uses of history in constitutional interpretation.

Memory and Punishment: Historical Denialism, Free Speech and the Limits of Criminal Law (International Criminal Justice Series #19)

This book examines the criminalisation of denials of genocide and of other mass atrocities in Europe and discusses the implications of protecting institutional historical memory through criminal law.The analysis highlights the tensions with free speech, investigating the relationship between criminal law and historical memory. The book paves the way for a broader discussion about fake news, ‘post-truth’ scenarios, and free expression in a digital world. The author underscores the need to protect well-founded factual records from the dangers of misinformation. Historical denialism and the related jurisprudence represent a key step in exploring this complex field.The book combines an interdisciplinary approach with criminal law methodology. It is primarily aimed at academics, practitioners and others who wish to deepen their understanding of historical denialism, remembrance laws, ‘speech crimes’ and freedom of expression.Emanuela Fronza is Senior Research Fellow in Criminal Law and Lecturer in International and European Criminal Law at the School of Law, University of Bologna. She is a Principal Investigator within the EU research consortium Memory Laws in European and Comparative Perspectives funded by HERA (Humanities in the European Research Area).