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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It is always exciting to await a final decision of the Court of Justice of the European Union. The judgement in C-619/18, Art. 258 TFEU infringement case against Republic of Poland, is even more of a case in point, given its relevance for the European Union values and the mechanisms designed to hold...
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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 Polish turn away from democracy, named by Sadurski as anti-constitutional populist backsliding, has taken on a new dramatic and bold turn involving the active use of the available tools by the judges to question and address the rule of law problems in Poland. The judges seem to be fighting back...
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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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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...