Latest blog articles
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Thank God for Judge Egidijus Kūris. In ECtHR ruling Ahmet Hüsrev Altan v. Turkey of 13 April, he showed that decontextualized analysis is not inherent to supranational judicial review. Once again saucing up his dissent with Bob Dylan, he asked “how many times can [the ECtHR] turn [its] head and...
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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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Turkey has never been governed by the rule of law. This simple fact, long known to political dissidents, members of ethnic and religious minorities, and progressive legal scholars in Turkey, has finally started to be publicly acknowledged by the international community. But, this acknowledgment...
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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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Together with experts from the various disciplines, ITEM made an inventory of the problems encountered by cross-border workers in the areas of taxation, social insurance and pensions. The committee offered 39 recommendations for solving these problems.
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The 30%-facility is regularly discussed in both case-law and politics. The facility is currently under pressure and facing turbulent times. With a potential abolition, which may become reality, particular attention must be paid to the effects and possible alternatives. This blog is only available in...
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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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Published on LBM. Social dumping is a difficult issue at present in political institutions, both national and European. In short, social dumping, workforce in most cases are working under appalling conditions by being seconded in other countries. This blog is only available in Dutch.