Latest blog articles
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Breath in, breath out. Yes, the judgment of the (unlawfully composed) Polish Constitutional Tribunal is a serious challenge to the European Union’s legal system and to the principle of primacy of EU law. No, Poland has not activated the process of withdrawal from the EU under Article 50 TEU. Yes, EU...
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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 corona virus is causing education to move from offline to online. In the Netherlands, the government and higher education institutions announced last Thursday (12 March 2020) that all in-person education has to be replaced by online education. Online means more reliance on technology. So here...
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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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Over the years, I have heard various colleagues say they thought empirical legal research (ELR) has been on the rise. Some see this as a positive development, making law and legal research more evidence-based and diverse.
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There is wide agreement that the EU has not been effective in dealing with what I would define here as values’ awkwardness, cases in which EU Member States threaten the rule of law and the other common values of the European project. The obvious reference is in this respect to Hungary and Poland...
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After the recent adoption of controversial measures affecting the independence of the judiciary, the Commission has decided for the first time in history to activate Article 7(1) TEU against Poland. This groundbreaking decision opens a wholly new phase in the Polish crisis and has a broader impact...
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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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In July 1995, thousands of Muslim Bosniak men were deported from the enclave Srebrenica and subsequently killed by the Bosnian Serb army under the command of Ratko Mladić. The UN had declared Srebrenica a “safe area”, but the Dutchbat soldiers were not able to prevent the capturing and killing of...