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There is no provision in the United States Constitution which expressly gives or denies Congress a right to deprive a person of, or prescribe a method whereby a person may lose, his citizenship. Yet in the Nationality Act of 1940 Congress provided for the involuntary expatriation of an American citizen upon the intentional commission of one or more of several specified acts. In 1957 three cases involving this statute reached the Supreme Court of the United States. The constitutionality of the section providing for loss of citizenship by voting in a foreign election was upheld; the one providing for loss of citizenship upon conviction of desertion from the military forces in time of war was declared unconstitutional; and there was no decision on the constitutionality of the provision relating to loss of citizenship by reason of serving in a foreign military force, the case being remanded for additional action.

Citizenship legislations of the Member States of the European Union are the result of common principles, shared influences and various constitutional identities. Altogether, they revolve around a set of international rules and converge on a general status: European citizenship. Building on this tension between unity and diversity, this report aims to describe the rules regarding loss of citizenship within the Member States (adding the United Kingdom), compare legislations and analyse both recent trends and ancient origins from a legal perspective. The six main categories that this report follows in order to examine citizenship loss in the European Union are divided between voluntary (renunciation) and involuntary loss of citizenship (possession of another nationality; residence abroad; disloyalty or lack of merit; fraud and similar acts; loss linked to family relationship).

International audience ; Citizenship legislations of the Member States of the European Union are the result of common principles, shared influences and various constitutional identities. Altogether, they revolve around a set of international rules and converge on a general status: European citizenship. Building on this tension between unity and diversity, this report aims to describe the rules regarding loss of citizenship within the Member States (adding the United Kingdom), compare legislations and analyse both recent trends and ancient origins from a legal perspective. The six main categories that this report follows in order to examine citizenship loss in the European Union are divided between voluntary (renunciation) and involuntary loss of citizenship (possession of another nationality; residence abroad; disloyalty or lack of merit; fraud and similar acts; loss linked to family relationship).

International audience ; Citizenship legislations of the Member States of the European Union are the result of common principles, shared influences and various constitutional identities. Altogether, they revolve around a set of international rules and converge on a general status: European citizenship. Building on this tension between unity and diversity, this report aims to describe the rules regarding loss of citizenship within the Member States (adding the United Kingdom), compare legislations and analyse both recent trends and ancient origins from a legal perspective. The six main categories that this report follows in order to examine citizenship loss in the European Union are divided between voluntary (renunciation) and involuntary loss of citizenship (possession of another nationality; residence abroad; disloyalty or lack of merit; fraud and similar acts; loss linked to family relationship).

This Article takes up the question of "who counts?" with a three-part argument. The first part of the argument makes the case that citizenship in liberal democracies is subject to stresses caused by internal doctrinal conflict that result in the creation of semi-citizenship statuses that offer some individuals partial bundles of rights and semi-citizen statuses. Semi-citizenship is inevitable. The second part of the argument looks closely at how this affects the distribution of the political rights of citizenship: voting and representation. I make the argument that we ought not conflate voting and representation. Each is a distinct political right. People who cannot vote or do not vote are not necessarily entirely unrepresented. This is particularly evident if one takes seriously the trustee model of representation. The third part of the Article compares three different cases of semi-citizenship in which groups who are counted for the purposes of the census and legislative apportionment are not accorded the vote. I examine the cases of children, non-citizens, and felons, briefly illustrating how and why trusteeship serves the first two groups and fails the third. These conclusions bolster the case for treating trusteeship as a necessary component of a liberal democratic state and for treating it skeptically in circumstances in which the trusteeship is not clearly linked to the political capabilities of the population in question.

Historically, the distinctive core of citizenship has been the possession of the formal status of membership of a political and legal entity and having particular sorts of rights and obligations within it. This core understanding of citizenship goes back to classical times and coalesced around two broad understandings of citizenship stemming from ancient Greece and Imperial Rome respectively that later evolved into what came to be termed the 'republican' and 'liberal' accounts of citizenship. This entry first examines these two classic views, then looks at how they changed during the Renaissance and Reformation, and finally turns to the ways the two were to some extent brought together following the American and French revolutions within the liberal-democratic nation state.

The Maastricht Treaty (the "Treaty") first introduced the status of EU citizenship. The twentieth anniversary of the signing of the Treaty, marked in 2013, was declared the European Year of the Citizen. Union citizenship has been understood as the world's first post-national citizenship, although it is still complementary to national citizenships. EU citizens enjoy rights that have been expanded, modified, and reinterpreted in light of the EU integration process. The Court of Justice of the European Union (CJEU) has been a driving force in this process. This twentieth anniversary has provided the occasio for this special issue. Indeed, much has happened over the last two decades. The Maastricht Treaty entered into force on the heels of German reunification, and afterwards, a series of EU treaties followed: The Amsterdam Treaty, the Nice Charter of Fundamental Rights, the aborted constitutionalization process and the Rome Treaty in 2004, and the Treaty of Lisbon. The Euro took over former national currencies in 2002; the enlargement process led to today's twenty-eight Member States. But the ratio of this special issue is based on other events as linked to the 2008 financial crisis, bailouts, the fiscal compact, and similar measures. In a nutshell, the timeliness of this volume is linked to the current financial disarray. Since prognosis presupposes diagnosis, no further words are necessary as to the importance of this task. It is (almost) self-evident that before taking action and preparing for the future, one needs to address the very first question: Nosce te ipsum. ; Paper first presented at the conference European Citizenship: Twenty Years On http://europeancitizenship.se/

The importance of capital loss offset provisions in a world of risk is well documented in the tax literature. However, the potential deadweight losses owing to imperfect offset has not been fully explored. This paper develops a framework whereby that investigation can be carried out and utilizes numerical simulations to investigate the size of potential losses. Results show that when the government and private sector are equally efficient in handling market risk, welfare losses owing to the absence of offset provisions could be substantial. Under plausible assumptions about attitudes towards risk and time preference, and with a capital income tax rate of forty percent, over sixty cents per dollar of tax revenue raised would be dissipated. In contrast, full loss offset would reduce that loss to approximately fourteen cents.

This presentation gives a summary of the policy recommendations which were drafted in the framework of the ILEC project on loss of nationality (http://www.ilecproject.eu/). The recommendations pertain to the situation of 'quasi-loss', i.e. the situation in which a person who was assumed to possed a nationality, learns that he/she never has possessed that nationality. The recommendations were presented in a policy brief (available at www.ceps.eu/node/9871). They will be included in Guidelines.

Oil shale utilisation losses reach 70% in some cases. These are closely related to legislation, backfilling and waste rock usage. Much smaller sections include production of oil, electricity and chemicals in which most of the research and development is performed today. Current urgent topics for investigating, testing and developing of oil shale mining related questions are backfilling, mechanical extracting of shale, fine separation, selective separation and optimised drilling and blasting. Reducing oil shale losses will be more actual in the future, because the depth of mining increases and the taxes for resource and pollutants are increasing as well.

First Online: 13 September 2018 ; This chapter is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/) ; I share Floris de Witte's concern about the attacks on the EU currently coming from the populist right, a challenge epitomized by, but unfortunately not restricted to, the Brexit campaign in the UK. However, I doubt that the best way to answer such misleading rhetoric is to make rhetorical counter-claims. Rather, it is to show that their views are largely without foundation and that far from undermining national citizenship, EU citizenship and free movement defend it in the context of the normative and empirical challenges of an inter-dependent world. States provide the infrastructure on which the rights of citizens depend, with democratic citizenship as the 'right of rights', since it enables citizens to shape that infrastructure in ways that allow them to claim their rights on equal terms to each other. However, as a matter of consistency, citizens have a duty to show the citizens of other states equal concern and respect not only as shapers of the rights within their own state, but also as possessing the right to freely move to other states, and so not be arbitrarily disadvantaged through being born in one state rather than another, so long as such movement allows both the home and the host states to continue to supply the rights of their citizens. I call this argument cosmopolitan statism. It indicates how one can support free movement rights while still holding to the very statist arguments de Witte seeks to challenge. It also offers a plausible characterisation of the nature and role of Union citizenship.

Author's Accepted Version of a paper accepted for presentation in the 21st International Symposium on High Voltage Engineering (ISH2019), Budapest, Hungary, August 26-30, 2019. ; The work reported here has received support from the EMPIR programme co-financed by the Participating States and from the European Union's Horizon 2020 research and innovation programme.

Notes - A handwritten draft of an article on the loss of property rights for Canadian citizens by Ruth Gorman, Alberta (9 pages) ; WCC

Amputation of a limb and beginning to use a prosthetic (artificial) limb presents major physical, psychological and social challenges. Rehabilitation following limb loss involves a multidisciplinary team of health professionals and the challenges involved encompass regaining functional abilities and reintegration to work, family and social contexts and relationships. Qualitative research has played an important role in developing an appreciation of these processes and in recommending how health professionals can improve service provision. Although a range of qualitative approaches have been used in relation to limb loss and prosthesis use, ethnography has a unique methodological contribution to make in furthering an understanding of such issues and informing service provision. While ethnography may take different forms, it usually involves collecting data in natural settings (or, the field) using a combination of data collection strategies, such as observation and interviews, and embedding and interpreting results in the local and wider socio-political and cultural systems in which participants live and the research takes place. In this chapter, I review exemplar ethnographic studies of limb loss to highlight the value that such work offers for understanding rehabilitation, and how it can be improved, following amputation. This includes a study of limb loss following war, a military rehabilitation programme for wounded soldiers, and a civilian rehabilitation ward. The meanings and experience of limb loss and artificial limb use in particular social, cultural and rehabilitative contexts are therefore highlighted, as is the importance of gender, ethnicity, religion, economics and societal beliefs.

The purpose of this article is to research how companies optimize income tax with the ambition to maintain the achieved sales and profits at the highest possible level. Its purpose is to find out whether companies in Slovakia compensate for higher tax liability by tax loss amortization to reduce their income tax payable. Based on the review of literature from the field of legislation concerning the tax loss amortization by using the descriptive statistics of selected corporate and tax indicators, the companies are monitored in order to capture their behavior in paying income tax. The methods of deduction and synthesis are used in this article. The observed corporate and tax indicators are focusing on the relationship between the tax liability arising from corporate income tax, amortized tax losses, and the amount of tax payable in Slovakia in the period from 2015 to 2018. Tax loss can be considered as a tool for tax optimization, which is used by companies in all countries of the European Union, while the scope of its applicability is often limited by a time horizon. The amortization of tax losses has an impact on the amount of tax levied and the subsequent income tax payable, while the possibility to use this tool of tax optimization is influenced by the changing legislation in the period under review.