Latest blog articles
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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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Maastricht University’s cross-syllabus approach could point the way forward, say Herco Fonteijn and Teun Dekker.
Read the full blog on Times Higher Education.
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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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This post will focus on the Article 34(1) ICJ Statute requirement that ‘[o]nly states may be parties in cases before the Court’.
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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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On 10 October 2017, Catalonia issued and then immediately suspended its declaration of independence, and urged Spain to negotiate. Spain does not want to negotiate.
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From illegal but legitimate to legal because it is legitimate? This post argues that, analogous to the concept of defences in municipal legal systems, international law on the use of force should adopt a systematic distinction between justifications and excuses.