Jimma University Journal of law 2020-02-22T21:20:00+00:00 Abay Addis Open Journal Systems <p align="justify"><strong><span style="font-family: Open\ Sans, sans-serif;"><span style="font-weight: normal;">Jimma&nbsp;University Journal of Law (JUJL), published by the Law School of&nbsp;Jimma&nbsp;University, first came out in 2007. The journal is published once in a year and features articles, notes, book reviews and case comments on Ethiopian or international laws. An article to be published in the journal must undergo a double blind reviewing process. The reviewing process involves the editors of the journal and external reviewers. Authors who wish to submit a piece to the journal must first read the author’s guideline. Authors must know that their manuscripts are critically evaluated for their novelty, significance, importance and strong evidence for the conclusions that are drawn.</span></span></strong></p> <p align="justify"><strong><span style="font-family: Open\ Sans, sans-serif;"><span style="font-weight: normal;">ISSN: (Print) 2074-4617</span></span></strong></p> <p align="justify"><strong><span style="font-family: Open\ Sans, sans-serif;"><span style="font-weight: normal;">ISSN: (Online) 2411-9601</span></span></strong></p> Implications of the Ethiopian Computer Crime Proclamation on Freedom of Expression 2020-02-21T22:17:32+00:00 Dagne Jembere Alemu Meheretu <p>Freedom of expression is a fundamental right recognized under the Constitution of the Federal Democratic Republic of Ethiopia (FDRE Constitution, hereafter) and international human rights instruments. The enjoyment of such right has been expanded through the advancement of the internet. Indeed, the internet has become a global mass medium of communication and expression of all kinds. The internet has also given rise to new challenges. In order to address these challenges, states have enacted various pieces of legislation such as computer crime law, data protection law, and digital signature law. Like many other countries, Ethiopia enacted Computer Crime Proclamation in 2016 in order to protect the national economic and political stability of the country. However, the proclamation establishes serious offenses that are likely to adversely impact on the enjoyment of freedom of expression. This article examines the implications of the Ethiopian Computer Crime Proclamation on the exercise of the right to freedom of expression and argues that the proclamation impinges on freedom of expression.</p> 2018-12-20T00:00:00+00:00 Copyright (c) 2018 Jimma University Registration of Value added tax in Ethiopia: an appraisal of the practice in Debre-markos, Finote selam and Motta towns 2020-02-22T21:07:55+00:00 Alemu Taye Enyew Haile Andargie <p>VAT (Value Added Tax) registration is the primary concern in the VAT administration system for any country in the world. Appropriate registration of traders who fulfilled the legal requirements is a crucial point for the implementation of VAT laws. The justification for the researcher to conduct this research was, on one hand, the existences of many unlawful VAT-registered persons in the study area. On the other hand, there are larger numbers of VAT unregistered traders while they should have been registered which in turn results from unfair competition among traders. Besides, the high compliant cost of VAT registration coupled with a lack of awareness on the benefits of VAT registration results from complicated problems of VAT registration. The principal objectives of this research were to examine reasons for refusals of traders for VAT registration and to explore the factors that contribute to the weak enforcement of VAT laws. In doing this, the study employed qualitative research approaches so that it was devoted an in-depth analysis of laws and practical examination. The research relied on both primary and secondary data to gather the necessary information. Interviews, FGD (Focus Group Discussion) and legal analysis were part of primary data gathering tools. The finding of the research revealed that there are so many reasons for the refusal of VAT registration. Among other things, the high compliance cost and the complexity of the input VAT refunding system are the basic reasons for traders to be reluctant to get registered as VAT collectors. On top of that, there is always a fear of administrative and criminal liability on the side of traders. The study area is full of corruption so that there are enormous traders who failed to register for VAT though actually, they fulfilled the legal requirements. Conversely, there are also enormous traders who registered without qualifying the requirements set under VAT laws. Moreover, the research found that the threshold requirement is fair, but the rate is unfair for traders. The gap between ToT (Turn over Tax) and the VAT rate is quite different so that it affects competition. Finally, the study ends by providing possible solutions that may serve as inputs for tax authority and policymakers to re-design the VAT laws and its enforcement framework in Ethiopia. Inter alia, the researchers recommend a reduction of the VAT rate from fifteen percent, easing the compliance cost of VAT administration, creation of awareness about the benefit of VAT and staffing offices of revenue with disciplined and skilled personals.</p> 2018-12-20T00:00:00+00:00 Copyright (c) The practice of Female genital mutilation and the limits of criminalization under Ethiopian laws 2020-02-22T21:12:29+00:00 Behaylu Girma <p>The practice of Female Genital Mutilation (FGM) is a cultural practice that is carried out by more than 30 African and Middle East Countries. It is labeled as one of the harmful traditional practices and crimes against women and girls. FGM is highly prevalent in Ethiopia. In order to address the problem, the government has criminalized the practice under the 2004 Criminal Code. Instead of using words that indicate the gravity of the practice such as female genital cutting or mutilation, the law, however, has used ‘circumcision’ which is a less condemning word. Besides, the law has not criminalized the full scale of FGM. These shortcomings have undermined the effectiveness of the law to criminalize and deter the practice. Consequently, the practice is unabated to date and continued to be practiced in different parts of the country with different magnitude and justifications. Through reviewing and analyzing the pertinent international human rights instruments and literature, this study has identified the limits of criminalization of FGM in Ethiopia.</p> 2018-12-20T00:00:00+00:00 Copyright (c) Complementarity and self-referral at the international criminal court and the African states: the mystery behind the anomalies 2020-02-22T21:15:27+00:00 Anbesie Fura <p>The complementarity principle is one of the founding principles of the ICC. The establishment of the Court itself is partly attributed to the deliberate incorporation of this principle. It was designed by way of balancing the interests of member states to retain some leverage over crimes that are committed on their territory or by their nationals to have the first-hand right to investigate and prosecute. As can be seen, the principle by balancing the jurisdictions of states and the ICC was there to play the role of ameliorating the unnecessary frictions over the right to prosecute. It seems that this principle has not been properly appreciated by the majority of the African States. This is because, by engaging in self-referral, they have derailed the purpose of the principle. In the process, these states have also undermined their own sovereign right of investigation and prosecution. This is because the practice of self-referral has given the Court a free ticket to pursue as many cases as can be seen from the record of the Court so far. These self-referrals and the unabated and ambitious involvement of the Court in the criminal process of the referring states have challenged the credibility of the Court since the voluntary surrender of jurisdictional right by these states has painted a politicized picture on the operation of the Court. So, it is the position of this paper that the African states failed in applying the principle and by unwittingly inviting the Court, finally could not protect their sovereignty on criminal matters. As a logical consequence these decisions, therefore, cannot blame the Court alone for bias towards the Continent.</p> 2018-12-20T00:00:00+00:00 Copyright (c) Jimma University School of Law legal aid center 2018/2019 report: the success stories and challenges 2020-02-22T21:20:00+00:00 Beki Haile Fatansa <p>Jimma University Legal aid center&nbsp;</p> 2018-12-20T00:00:00+00:00 Copyright (c)