Latest blog articles
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Today, 6 December 2023, the new MPs take office, following the Parliamentary elections on 22 November 2023 On 1 December last, the election results were finalised. The PVV emerged as the biggest party from the ballot box (37 seats), followed by GroenLinks/PvdA (25 seats), the VVD (24 seats) and...
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Not out of possibility, but out of necessity
The last couple of weeks of 2021 were dominated by the cross-border nature of the COVID-19 crisis, and the fight against it. While the Netherlands went into the holiday season under a lockdown, complete closures were largely absent in Germany and...
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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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Continued disproportionate impact on daily life in the border region
With the circulation of the Coronavirus, governments are trying to restrict the movement of people. Staying at home and limiting unnecessary travel and visits is a frequently used and successful recipe against the flare-ups of...
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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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Last November, the European Commission (EC) sent the Netherlands an advice stating that the Netherlands should amend its tax rules. The Dutch tax rules prevent that pension accrued in the Netherlands can be transferred when you move abroad. The so-called cross-border value transfer of pensions...
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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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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)