8 Pages Posted: 24 Apr 2007
In 1995, the Danish National Tax Court, in the course of denying a deduction, said some uncomplimentary things about the island of Crete. The decision was reversed, both by the Danish courts, and by the European Court of Justice.
Perhaps the Danish National Tax Court feels somewhat embarrassed by its public act of displacement. This essay searches for other instances of displacement in judicial opinions, whether by the parties, the lawyers, or, most importantly, by the judges themselves. Plenty of examples are found. Accordingly, if indeed the Danish National Tax Court feels embarrassed, at least it need not feel so alone.
JEL Classification: K34, E62
Suggested Citation: Suggested Citation
Newman, Joel S., On Displacement, or the Dissing of Places. Wake Forest Law Review, Vol. 42, p. 102, 2007; Wake Forest Univ. Legal Studies Paper No. 982190. Available at SSRN: https://ssrn.com/abstract=982190