Latest blog articles
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The 1st of April 2024 marks the day when Germany adopted the most progressive legal approach to cannabis in Europe. While for the Dutch, this may sound like an April’s fool prank, it is far from it: The new German CanG (Cannabis Law) regulates the consumption, possession, and supply of the soft drug...
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Germany has elected a new government. One of the legal reforms coalition of Social democrats, the Green party and the free liberals want to put on the tracks is the legalization of cannabis. From a criminological point of view, this is the right decision.
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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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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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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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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...
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The European Union’s Court of Justice finally rendered its judgement in the famous Banco Santander and Autogrill cases on 21 December 2016. For state aid specialists and tax lawyers this decision was bound to be a landmark case whatever way it would turn out.
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Published on LBM. Social dumping is a difficult issue at present in political institutions, both national and European. In short, social dumping, workforce in most cases are working under appalling conditions by being seconded in other countries. This blog is only available in Dutch.