Latest blog articles
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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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Het is wellicht wat eigenaardig reflecties over de rol van de EU op het terrein van de volksgezondheid, en de huidige corona-crisis in het bijzonder, te beginnen in 1952, maar toch doe ik het. In december van dat jaar organiseerde de Franse regering een conferentie in Parijs waaraan...
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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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Why would the EU at all consider unilaterally offering a new status to British (or other former EU) citizens without there being any reciprocal status or legal protection for EU citizens living in the UK (or any other exiting Member State)?
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The entire structure of Article 50 TEU implies that it is up to a Member State to withdraw from the Union without there being any limitation imposed by EU law as to the reasons for the withdrawal, how this decision is taken or the extent to which that Member State takes into consideration the...
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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...