Latest blog articles
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On 30 May 2024, the Council of the European Union announced its final approval of the Union’s long anticipated withdrawal from what can fairly be labelled as the most controversial international treaty ever, the Energy Charter Treaty (ECT).
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Last year’s COP28 has resulted in a ‘historic’ mention of fossil fuels in its final decision, be it in a rather limited way. Where does the EU, the forerunner in climate action, stand when it comes to the elimination of fossil fuels? This post highlights a few problematic features of the EU’s policy...
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Officially supported export credits are instruments that governments can use to boost or support their exports, either through insurances, loans or guarantees. Most governments provide this support through Export Credit Agencies (ECAs), the first of which were founded in the 1920s (Stephens, 1999).
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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 her recent book “The Deficit Myth” star economist Stephanie Kelton tells us why economists should not worry too much about sovereign debt and deficits. But is that the same for lawyers? And are all countries truly treated equally?
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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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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 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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On 6 June, IGIR fellow Dr. Iveta Alexovičová, Assistant Professor of International Economic Law, Faculty of Law, Maastricht University, delivered a lecture entilted "Substance alongside procedure - a lesson learned?".
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In the context of (EU) VAT, Nellen’s dissertation illustrates that information procurement by the entrepreneur can be a challenging affair.