Latest blog articles
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AI needs to have access to huge amounts of data in order to be trained. In this article, I discuss the need for suitable text- and data mining exceptions in copyright law that stimulate AI development as well as enable human authors and creators to still earn a revenue.
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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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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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Most people’s gut-feeling would say yes… because it sounds unfair. The CJEU also opines yes, but bends EU trade mark protection rules considerably and thereby increases EU trade mark protection for trade mark proprietors regarding two aspects: 1) the scope of when a sign is used in the course of...
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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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Since “Champagne” is a protected designation of origin (PDO) under EU law, it is not self-evident whether a product that is not Champagne but which contains Champagne can use the protected term in its trade name.
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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.