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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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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Asylum-seekers at the Greek island of Lesbos are in a vulnerable position. They claim basic human rights and hold the Europeans accountable. What can a human rights scholar do? His role is limited. When there is no political will, compassion and solidarity are gone.
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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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The 70th anniversary of the Universal Declaration of Human Rights and the 25th anniversary of the Maastricht Centre for Human Rights are a landmark in the development of human rights and a source of inspiration for academic research on new global human rights issues.
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This post will focus on the Article 34(1) ICJ Statute requirement that ‘[o]nly states may be parties in cases before the Court’.
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The US government is breaching its obligation to promote universal respect for human rights by cutting back on its contribution to UNRWA for aid to Palestinian refugees. Other states have extraterritorial human rights obligations to compensate for this reduction.
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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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On 10 October 2017, Catalonia issued and then immediately suspended its declaration of independence, and urged Spain to negotiate. Spain does not want to negotiate.
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From illegal but legitimate to legal because it is legitimate? This post argues that, analogous to the concept of defences in municipal legal systems, international law on the use of force should adopt a systematic distinction between justifications and excuses.