Jersey tax law does comply with human rights, court rules
Provisions within the law place limits on the costs and damages that can be awarded against public authorities in Jersey when they have made decisions in good faith to fulfil a request from the authority of another country, the government said.In its ruling, Jersey's Court of Appeal said provisions within the law infringed Article 6(1) of the European Convention on Human Rights (ECHR).The government said the ruling was the first declaration of incompatibility made by a Jersey court.But the Judicial Committee said that, as the proceedings were a "tax matter", the main issue was the lawfulness of a notice to produce tax information rather than the confidentiality issues raised by Imperium.In its ruling, the Judicial Committee - which is the final court of appeal for the UK overseas territories and Crown dependencies - said it did not consider article 6(1) of the ECHR had been engaged.
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The council hasn't built a school – or any other big development – since the 1990s. The project is still at an early stage so no decisions have been made about the final construction. Last year, a consultant report made recommendations for the project. These included using existing and carbon-neutral materials as far as possible, growing hemp as a building material on the current site; building the school around a greenhouse for growing vegetables as well as for educational and social activities; and making the school an off-grid energy producer using solar power and batteries. A goal is for the space to be flexible, to adapt to large variations in the size of cohorts of children, with buildings that can be used for adult education as well as after-hours meeting places to support social sustainability and community. This vision has carried over into the council's procurement requirements, although budget constraints and other considerations have meant it is still unclear whether all of these ideas will come to fruition. However, Persson sees it as a win that this type of vision has even been included in the process. 'It would be much easier to procure a ready-made concept. Our politicians have been really brave letting us do this.' It has certainly been demanding. Is it even possible to use the resources needed for a large construction project and stay within the doughnut? Persson thinks it may not be possible but he is focusing on the bigger picture, with a more holistic view of social change. 'In individual projects, there are always trade-offs. But we're also looking at how the local community as a whole can move towards the doughnut model. I think that if we're going to build anything, it should be democratic meeting places and schools.' 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Other towns and cities are working on their own projects inspired by doughnut economics: Ipoh in Malaysia is developing a plan for a regenerative economy, with demonstrator projects in areas such as ecotourism, climate resilience and low-carbon food choices, and in 2022 Mexico City used the theory to develop two potential scenarios for the city in 2040, demonstrating the social and ecological impacts of different pathways. The people of Tomelilla welcome the challenge and are extremely proud of the way their town is forging a path. As Jonna Olsson, one of the staff at the council says: 'Doughnut economics is a really interesting way to work with sustainability. It feels cool to be a cog in international change.'
