Latest blog articles
-
An important part of becoming a fully-fledged academic is the development and curation of a research line. A research line is the main research topic and the thread throughout (large parts of) a career. It could be law and technology in private law, globalisation in public law, human rights in...
-
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...
-
The very recent ruling of the CJEU in DK (C-653/19 PPU, 28 November 2019) came to verify two quite depressing suspicions about the current status of European criminal law. First, Directive 2016/343 on the presumption of innocence remains an instrument with staggeringly limited applicability...
-
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.
-
The biggest challenge of the 21st century is undoubtedly the question of how to tackle the effects of a rising population, expanding industrialisation and growing environmental degradation. Apart from an ever complex world, there are externalities that are the result of the way humankind has been...
-
It would have been rather uncomfortable for the Court to rule that the Italian limitation periods for serious VAT-fraud cases should be set aside, wouldn't it? Can Taricco II be, after all, just a temporary (and unstable!) bridge over the troubled waters of the EU’s financial interests, soon to be...
-
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)
-
If one formula one car hits another, and one of the parties is to blame, does that create liability to pay for the repairs of the other?
-
At the hearing of the parliamentary interrogation commission, investigating tax evasion,Toine Manders claimed at June 16th, that the government infringes people’s property rights by taxing. (Dutch only)