Latest blog articles
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Why it is so challenging for Dutch authorities to effectively implement the government policy against serious drug related organized crime? Recently, my colleagues and I from Maastricht University and Erasmus University Rotterdam published an article in the Dutch Tijdschrift over Cultuur en...
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The debate on the implications of Dutch colonial rule in Indonesia recently intensified after a report concluded that the Dutch forces had used extreme violence. Reactions to the report reveal that the issue remains controversial and challenging to discuss. The findings in the report do however...
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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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Comparing figures on corona infections and mortality can be misleading
The number of people dying in Belgium from the effects of the Coronavirus (COVID-19) is higher than in neighbouring countries. This high mortality rate makes it seem as if Belgium is not doing as well as its neighbours. The...
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With the prevailing Coronavirus (COVID-19) it is recommended to work from home as much as possible. For frontier workers, however, working from home can be disadvantageous. This is because they then work in another country from one day to the next. International and European rules on the...
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More than ten years after the European Court of Justice ruled that the German Eigenheimzulage was in breach of European law, the EC also started questioning its successor, the Baukindergeld. ITEM had previously concluded that the Baukindergeld was in breach of European law. We now await the...
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In its judgment of 19 September 2019, the ECJ ruled that Dutch legislation excluding frontier workers residing in the Netherlands but working as a mini-jobber in Germany from the Dutch social security system is compatible with EU law. If the Hoge Raad follows the approach taken by the ECJ, the...
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25 years after the Genocide Against the Tutsi, the denial of this genocide still poses a serious challenge to prevention and reconciliation. How to address this problem was one of the central questions discussed during a recent commemorative conference in the Peace Palace.
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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.