Latest blog articles
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What does the term ‘MOCCA’ evoke in your mind, a kind of coffee or a specific brand? This Kat randomly asked this question to her friends currently at the Max Planck Institute for Innovation and Competition Munich. Most of them regarded ‘MOCCA’ as a kind of coffee instead of a specific brand except...
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Nobuki Yamamoto, a Japanese contemporary artist, made an eye-catching work of ‘goldfish swimming in a phone booth’ (‘Work 1’) by December 2000 at the latest. In October 2011, a student organisation called ‘Goldfish Club’ at Kyoto University of Art and Design produced Work 2 and exhibited it for a...
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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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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...
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Recently, Chanel Co., Ltd. lost a trade mark infringement case regarding its ‘Double C’ logo in China. The full text of the decision can be visited via here (Google translatable). The case has drawn wide attention and, mostly, negative comments. Does this seemingly-counterintuitive loss indeed, well...
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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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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...
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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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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.