Latest blog articles
-
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...
-
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...
-
How do we guarantee access to COVID-19 vaccines and therapies, and secure health-related human rights for all? We’ve heard a string of promises in the race for new vaccines and therapies.
-
Comparing figures on corona infections and mortality can be misleading
The number of people dying in Belgium from the effects of the Coronavirus (COVID-19) is higher than in neighbouring countries. This high mortality rate makes it seem as if Belgium is not doing as well as its neighbours. The...
-
It’s been almost a month since the COVID-19 pandemic has drastically changed the way we live and work. Now that we are more used to, in a manner of speaking, the extraordinary measures to curtail the rampant spread of the virus, it’s time to seriously consider, and openly discuss, this crisis’...
-
With the prevailing Coronavirus (COVID-19) it is recommended to work from home as much as possible. For frontier workers, however, working from home can be disadvantageous. This is because they then work in another country from one day to the next. International and European rules on the...
-
More than ten years after the European Court of Justice ruled that the German Eigenheimzulage was in breach of European law, the EC also started questioning its successor, the Baukindergeld. ITEM had previously concluded that the Baukindergeld was in breach of European law. We now await the...
-
In its judgment of 19 September 2019, the ECJ ruled that Dutch legislation excluding frontier workers residing in the Netherlands but working as a mini-jobber in Germany from the Dutch social security system is compatible with EU law. If the Hoge Raad follows the approach taken by the ECJ, the...
-
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.
-
Globally the majority of health-related R&D is invested in medicines with substantial guaranteed returns, yet what is missing is extensive R&D targeted at diseases overwhelmingly prevalent in developing countries. This threatens long-term availability of medicines and treatment options for these...