Latest blog articles
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After the initial relief that followed upon reaching a Trade and Cooperation Agreement between the European Union and the United Kingdom on Christmas Eve, we slowly see how this treaty is going to affect the tax domain. In this blog I will briefly focus on the area of fiscal state aid, i.e. the...
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While the story of the company is a little history of European integration in itself, it was the decision of the European Court of Justice in the case Van Gend & Loos v Nederlandse Administratie der Belastingen (1963) that gave Van Gend & Loos a place in European Union law. The case itself was...
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In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
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How do we guarantee access to COVID-19 vaccines and therapies, and secure health-related human rights for all? We’ve heard a string of promises in the race for new vaccines and therapies.
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It’s been almost a month since the COVID-19 pandemic has drastically changed the way we live and work. Now that we are more used to, in a manner of speaking, the extraordinary measures to curtail the rampant spread of the virus, it’s time to seriously consider, and openly discuss, this crisis’...
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In a little more than one week we saw a series of judgements and a European Commission decision that may again test the limits of the European Union's state aid system in its application to matters of direct taxation.
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Globally the majority of health-related R&D is invested in medicines with substantial guaranteed returns, yet what is missing is extensive R&D targeted at diseases overwhelmingly prevalent in developing countries. This threatens long-term availability of medicines and treatment options for these...
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The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. (Dutch only)
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The European Union’s Court of Justice finally rendered its judgement in the famous Banco Santander and Autogrill cases on 21 December 2016. For state aid specialists and tax lawyers this decision was bound to be a landmark case whatever way it would turn out.
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Today the European Commission released its first set of decisions on corporate tax rulings, which it has investigated for over a year. Starbucks Manufacturing EMEA and Fiat Finance and Trade were the first test cases where final decisions have been issued.