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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Simone Veil passed away on 30 June 2017, just two weeks shy of her 90th birthday. The fact that her funeral was a national ceremony at the Hȏtel des Invalides, and that her remains have been interred in the Panthéon - as one of the four women who have been bestowed with this honour because of their...
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In European societies, Female Genital Mutilation/Cutting FGM/C is regarded as an alien cultural practice that should not be part of society. It is seen as a barbaric tradition that is associated with refugees and immigrants from African and Muslim States who have brought this custom to Europe.
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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 Istanbul Convention certainly has the potential to improve the protection and support of battered women. However, much will depend on the implementation by the States parties and the interpretation and assessment of the obligations by the monitoring body.
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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.