Latest blog articles
-
A brief explainer about the ICJ case brought by South Africa against Israel
On 29 December, almost three months after the 7 October Hamas attacks on Israel and the ensuing Israeli military strikes on the Gaza Strip, which had by then resulted in the deaths of more than 21,000 people and more than...
-
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...
-
To any international lawyer, Hugo de Groot (10 April 1583 – 28 August 1645), usually referred to by his Latin name as Hugo Grotius, does not need any introduction. He is generally seen as the “father of public international law”, often together with Francisco De Vitoria (1483-1546) and Alberico...
-
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...
-
Comparing figures on corona infections and mortality can be misleading
The number of people dying in Belgium from the effects of the Coronavirus (COVID-19) is higher than in neighbouring countries. This high mortality rate makes it seem as if Belgium is not doing as well as its neighbours. The...
-
With the prevailing Coronavirus (COVID-19) it is recommended to work from home as much as possible. For frontier workers, however, working from home can be disadvantageous. This is because they then work in another country from one day to the next. International and European rules on the...
-
Today, on Human Rights Day, the Peace Palace in The Hague will be the venue of the somewhat ironic spectacle of a Nobel Peace Prize laureate and global icon of human rights leading her country’s defence against allegations of genocide, the most serious violation of human rights possible.
-
More than ten years after the European Court of Justice ruled that the German Eigenheimzulage was in breach of European law, the EC also started questioning its successor, the Baukindergeld. ITEM had previously concluded that the Baukindergeld was in breach of European law. We now await the...
-
In its judgment of 19 September 2019, the ECJ ruled that Dutch legislation excluding frontier workers residing in the Netherlands but working as a mini-jobber in Germany from the Dutch social security system is compatible with EU law. If the Hoge Raad follows the approach taken by the ECJ, the...
-
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.