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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I teach the introduction to biology course, which is probably one of the first courses that you will take at the MSP. I also coordinate the practical courses, so the first time that you go to the lab, you will encounter me as well. I’m one of the first faces you will see here, and I want you to feel...
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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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This post will focus on the Article 34(1) ICJ Statute requirement that ‘[o]nly states may be parties in cases before the Court’.
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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 10 October 2017, Catalonia issued and then immediately suspended its declaration of independence, and urged Spain to negotiate. Spain does not want to negotiate.
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Together with experts from the various disciplines, ITEM made an inventory of the problems encountered by cross-border workers in the areas of taxation, social insurance and pensions. The committee offered 39 recommendations for solving these problems.
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From illegal but legitimate to legal because it is legitimate? This post argues that, analogous to the concept of defences in municipal legal systems, international law on the use of force should adopt a systematic distinction between justifications and excuses.
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The 30%-facility is regularly discussed in both case-law and politics. The facility is currently under pressure and facing turbulent times. With a potential abolition, which may become reality, particular attention must be paid to the effects and possible alternatives. This blog is only available in...