Latest blog articles
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Today, 6 December 2023, the new MPs take office, following the Parliamentary elections on 22 November 2023 On 1 December last, the election results were finalised. The PVV emerged as the biggest party from the ballot box (37 seats), followed by GroenLinks/PvdA (25 seats), the VVD (24 seats) and...
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Questions surrounding how the EU budget is spent or audited have been, and will always be, of interest to EU citizens. Formally, the responsibility for the implementation of the budget rests with the Commission, but it is well known that the Member States have a crucial role to play, especially in...
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Not out of possibility, but out of necessity
The last couple of weeks of 2021 were dominated by the cross-border nature of the COVID-19 crisis, and the fight against it. While the Netherlands went into the holiday season under a lockdown, complete closures were largely absent in Germany and...
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On 4 March 2021, Italy decided to block a shipment of the Oxford/AstraZeneca Covid-19 vaccine that was destined for Australia. This remarkable move, notably made in response to AstraZeneca’s delay in providing the agreed doses of vaccines by the set deadlines, is the first of its kind since the...
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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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Continued disproportionate impact on daily life in the border region
With the circulation of the Coronavirus, governments are trying to restrict the movement of people. Staying at home and limiting unnecessary travel and visits is a frequently used and successful recipe against the flare-ups of...
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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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Last November, the European Commission (EC) sent the Netherlands an advice stating that the Netherlands should amend its tax rules. The Dutch tax rules prevent that pension accrued in the Netherlands can be transferred when you move abroad. The so-called cross-border value transfer of pensions...
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Administrative law, and specifically the law concerning judicial review of administrative action, has been regarded by doctrine until the second half of the twentieth century as a product of the national history and tradition of a state, and hence, because of the different national traditions, as an...
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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.