Mizan Law Review https://www.ajol.info/index.php/mlr <p><em>Mizan Law Review</em>&nbsp;publishes peer reviewed original scholarly articles that identify, examine and analyze legal and related concepts, principles and stipulations based on research findings. The articles aim at interpretation, diagnosis, problem-solving, proactive critique and projection that assist the application and development of laws in Ethiopia. The journal focuses on <em>law in action</em> relating to Ethiopian laws, comparative laws and various themes under international law. It also publishes non-peer reviewed thematic comments, notes, sharing thoughts and case comments based on internal review. <em>Mizan Law Review</em>&nbsp;is published by the Center for Law in Sustainable development, St. Mary’s University (Addis Ababa, Ethiopia).</p> <p>The electronic ISSN for this journal is 2309-902X.<br>Indexed in DOAJ:&nbsp; 8 September 2010&nbsp;</p> St Mary's University, Center for Law in Sustainable Development, Addis Ababa en-US Mizan Law Review 1998-9881 <p>a)&nbsp;&nbsp;&nbsp;&nbsp; Copyright of the content of the articles shall be retained by the author subject to the condition that it cannot be republished in another journal. The reproduction of the article as book chapter requires the acknowledgement of its prior publication in <em>Mizan Law Review</em>.</p> <p>b)&nbsp;&nbsp;&nbsp;&nbsp; <strong>An author is entitled to </strong>deposit her/his published article in any Open Access repository subject to the condition that the format and layout shall not be changed. Depositing a post-publication version in any repository requires acknowledgement of the earlier version by indicating the Volume, Issue and page numbers of the version published in Mizan Law Review.</p> <p>c)&nbsp;&nbsp;&nbsp;&nbsp; Articles published in Mizan Law Review are licensed under a&nbsp;Creative Commons <strong>Attribution-NonCommercial-NoDerivs</strong><strong>&nbsp;(</strong><strong>CC BY-NC-ND)</strong></p> <p><strong><em>Privacy Statement</em></strong></p> <p>a)&nbsp;&nbsp;&nbsp;&nbsp; Where the Editorial Team deems it necessary, the editors may remove precise reference to names of individuals in case comments.</p> <p>b)&nbsp;&nbsp;&nbsp;&nbsp; The names and email addresses submitted to and published in <em>Mizan Law Review</em> shall not be made available for any other purpose or to any other party.</p> <p><strong><em>Disclaimer</em></strong></p> <p>Opinions expressed in articles, comments, case comments and sharing thoughts do not necessarily reflect the views of the Editorial Team, or the publisher of the journal, i.e., Center for Law in Sustainable Development,&nbsp; St. Mary’s University.</p> Legisprudential Evaluation of Ethiopian Criminal Law-Making https://www.ajol.info/index.php/mlr/article/view/203635 <p>The state adopts criminal rules and punishment in order to achieve various state ends. There is very little agreement regarding the content of ‘good criminal law’. However, there is a general agreement regarding ‘good’ criminal lawmaking process. This article argues that the lawmaking process may be used to evaluate the legitimacy of the criminalisation process. Thus, it discusses pre-legislation, legislation and post-legislation phase duties of the legislature and finds that these processes were not complied with in various Ethiopian laws that contain penal provisions.</p> Simeneh Kiros Assefa Copyright (c) http://dx.doi.org/10.4314/mlr.v14i2.1 2020-12-31 2020-12-31 14 2 161 200 10.4314/mlr.v14i2.1 Tax Appeal Proceedings before the Federal Tax Appeal Commission in Ethiopia: Critical Reflections https://www.ajol.info/index.php/mlr/article/view/203636 <p>Under the 2016 Federal Tax Administration Proclamation (FTAP), it is by way of appeal that taxpayers reach the judiciary when they can show that the Federal Tax Appeal Commission (FTAC) has committed an error of law.&nbsp; As far as factual issues are concerned, the decision of the FTAC is thus final and conclusive. Ethiopia’s tax dispute resolution system has made improvements although there has been discontent on the part of taxpayers. This article examines the tax appeal processes at the federal level to see whether the processes enhance fair play between taxpayers and the tax authority. Specifically, the article evaluates whether there are clear and adequate procedural rules that ensure access to justice for aggrieved taxpayers and fair treatment by the Federal Tax Appeal Commission (FTAC). I argue that although there have been certain improvements made by the FTAP (as far as administrative appeal before the FTAC is concerned), there are still some critical shortcomings that have to be reconsidered.</p> Aschalew Ashagre Byness Copyright (c) http://dx.doi.org/10.4314/mlr.v14i2.2 2020-12-31 2020-12-31 14 2 201 238 10.4314/mlr.v14i2.2 The EU Maritime Regime and Challenges for Land-locked Developing States: Evidence from Ethiopia https://www.ajol.info/index.php/mlr/article/view/203637 <p>EU plays a dominant role in international maritime governance, and it has comprehensive maritime policies and strategies that have implications for third States. On the other hand, developing landlocked States (LLS) have the lowest bargaining power in the international maritime arena owing to their economic and geographic position. This article examines the implications of the EU maritime policy for developing LLS.&nbsp; After analysis of primary and secondary data as well as empirical evidence from Ethiopia, it is argued that the EU maritime governance such as its port State control regime and maritime market access regulations could possibly make international maritime trade through the EU waters as well as global maritime trade unaffordable for developing LLS. In view of the inherent challenges encountered by developing LLS and the economic interest of these States, it is submitted that there is a need to accord differential treatment schemes in the maritime field to these States at global as well as at the EU level.</p> Tessema Elias Shale Copyright (c) http://dx.doi.org/10.4314/mlr.v14i2.3 2020-12-31 2020-12-31 14 2 239 275 10.4314/mlr.v14i2.3 Towards Effective Models and Enforcement of Corporate Social Responsibility in Ethiopia https://www.ajol.info/index.php/mlr/article/view/203638 <p>Corporate Social Responsibility (CSR) is a concept whereby companies regard stakeholder interests in reaching corporate decisions on voluntary basis. Even though CSR is not alien to Ethiopians who are known for their philanthropic and charitable activities, there is no law that expressly requires CSR standards and thresholds. Provisions of the 1960 Commercial Code and other domestic laws show that Ethiopian companies have the option to comply with CSR in their core business strategy and decision making. To that end, companies, have either individually or at sector level, developed model codes of conduct and guidelines including CSR projects and initiatives. However, these are inadequate and they do not guarantee effective CSR behavior among companies. There is thus the need to adequately integrate CSR practices into their core business decisions, and meet the interests and legitimate expectations of their employees, creditors, customers, local communities, and the environment. I argue that the alternatives to ensure effective CSR regulation in Ethiopia are adopting the Enlightened Shareholder Value (ESV) which recognizes a CSR framework tighter than the existing shareholder primacy model, or the Responsible Stakeholder Model (RSM) which adopts more subtle and lighter principles than stakeholder model to demand CSR compliance.</p> Alemayehu Yismaw Demamu Copyright (c) http://dx.doi.org/10.4314/mlr.v14i2.4 2020-12-31 2020-12-31 14 2 276 309 10.4314/mlr.v14i2.4 Institutional Independence of Federal Courts in Ethiopia: Observations (Amharic) https://www.ajol.info/index.php/mlr/article/view/203642 <p>As one of the three organs of government, the structure and powers of the judiciary are enshrined in the 1995 FDRE Constitution. Articles 78 to 81 of the FDRE Constitution and other laws deal with the independence of the judiciary, judicial powers, jurisdiction of courts and appointment of judges. The principles enshrined in these laws include the <em>independence of the judiciary</em> which has two dimensions, i.e., <em>individual/professional independence</em> of judges and <em>institutional independence of courts</em> from other organs of the government. This article focuses on the legal regime and the practices with regard to the <em>institutional independence</em> of federal courts in Ethiopia that are inconsistent with the constitutional guarantee of judicial independence which includes empowerment in the preparation of budget, the process of budget approval, level of autonomy in using revenue generated through court fees, independent administration of support staff at courts, procurement processes and property administration. The article analyzes the relevant laws and discusses comparative experience on these avenues of concern and calls for due attention to the gaps that should be addressed.</p> Aron Degol Copyright (c) http://dx.doi.org/10.4314/mlr.v14i2.5 2020-12-31 2020-12-31 14 2 310 340 10.4314/mlr.v14i2.5 Comment: Ethiopia’s Ongoing Criminal Justice Reform: Modus Operandi, Methodology and Observations https://www.ajol.info/index.php/mlr/article/view/203648 <p>This Comment relates to activities undertaken by the Criminal Justice Working Group (WG) under the auspices of the Legal and Justice Affairs Advisory Council (AC). It covers the period between 17 August 2018 and December 2020. The Comment highlights factors calling for reform of Ethiopia`s criminal justice, institutional arrangement for the ongoing legal and justice reform in Ethiopia and three principal tasks carried out by the WG. It also briefly forwards issues of concern and expression of gratitude.</p> Muradu Abdo Copyright (c) http://dx.doi.org/10.4314/mlr.v14i2.6 2020-12-31 2020-12-31 14 2 341 356 10.4314/mlr.v14i2.6 AfCFTA’s Notification Options to WTO: Enabling Clause or Article XXIV Exception https://www.ajol.info/index.php/mlr/article/view/203650 <p>Since the formation of the Organization of African Unity (OAU), African countries envisage regional integration to enhance trade among themselves. This effort was preceded by the formation of the sub-regional economic groups which serve as building blocks towards a larger integration. Africa Continental Free Trade Agreement (hereinafter AfCFTA) came into force in May 2019.&nbsp; As per the procedural requirements of the WTO, AfCFTA should be notified either to WTO’s Committee on Trade and Development (CTD) if AfCFTA opts to use enabling clause exception; or it should be notified to the Committee on Regional Trade Agreement if AfCFTA opts to use Article XXIV of GATT/WTO exception. This comment examines under which exception AfCFTA should notify its integration. I argue that it is better for AfCFTA to notify its integration under Article XXIV of GATT/WTO to the Committee on Regional Trade Agreement rather than under enabling clause to the Committee on Trade and Development.</p> Yehualashet Tamiru Tegegn Copyright (c) 2021 http://dx.doi.org/10.4314/mlr.v14i2.7 2020-12-31 2020-12-31 14 2 357 372 10.4314/mlr.v14i2.7 Subject Index of Peer Reviewed Articles: Volumes 1 to 14 https://www.ajol.info/index.php/mlr/article/view/203654 <p>No abstract</p> EN Stebek Copyright (c) http://dx.doi.org/10.4314/mlr.v14i2.8 2020-12-31 2020-12-31 14 2 373 392 10.4314/mlr.v14i2.8 List of Comments, Notes, and Sharing Thoughts: Mizan Law Review, Volumes 1-14 https://www.ajol.info/index.php/mlr/article/view/203655 <p>No abstract</p> EN Stebek Copyright (c) http://dx.doi.org/10.4314/mlr.v14i2.9 2020-12-31 2020-12-31 14 2 393 404 10.4314/mlr.v14i2.9