Latest blog articles
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What does the term ‘MOCCA’ evoke in your mind, a kind of coffee or a specific brand? This Kat randomly asked this question to her friends currently at the Max Planck Institute for Innovation and Competition Munich. Most of them regarded ‘MOCCA’ as a kind of coffee instead of a specific brand except...
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Nobuki Yamamoto, a Japanese contemporary artist, made an eye-catching work of ‘goldfish swimming in a phone booth’ (‘Work 1’) by December 2000 at the latest. In October 2011, a student organisation called ‘Goldfish Club’ at Kyoto University of Art and Design produced Work 2 and exhibited it for a...
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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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Recently, Chanel Co., Ltd. lost a trade mark infringement case regarding its ‘Double C’ logo in China. The full text of the decision can be visited via here (Google translatable). The case has drawn wide attention and, mostly, negative comments. Does this seemingly-counterintuitive loss indeed, well...
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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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Things aren't going so well on Earth. We are suffering from systemic problems. Resource wastage, ecosystem collapse and climate change make it impossible to claim that things on Earth are working efficiently. But the Gnomes have solved all of these problems.
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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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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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The public-private divide is one of the 21st century’s flat earth theories. Its conceptions of private rights and obligations and limitations on state power are commonly used in corporate law, contract law and numerous other fields of legal, political, economic and other social scientific research...