Latest blog articles
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Only a short drive from Maastricht, border stones still mark the borders of Neutral Moresnet, a small condominium that was the result of a very peculiar round of border negotiations and for over a hundred years was a tax haven, a gambling paradise and a would-be Esperanto state.
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Throughout the EU, the rights of asylum seekers come under pressure. Overdue policy changes remain stuck in negotiations because of lacking political will. It is up to the European Commission to step up and protect the fundamental rights of asylum seekers.
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What can we learn from the ‘Great Debates’ in legal history? Or more specific, what could the participants of the Workshop Ius Commune in the Making: Great Debates in the History of Law (25 November 2021) learn about these debates? What shaped and still shapes great debates?
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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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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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From different angles it was called to finance public duties from the curator differently than from the estate, like to detect insolvencies fraud, for example from public resources. (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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Abuse of partnership companies is a societal problem that has existed for decades... This blog is only available in Dutch.