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 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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Is it legally possible for Trump to invoke an emergency in order to avoid Congress and obtain the necessary funds to build his wall? Or put differently: is it possible under US law to undo the refusal of Congress to appropriate the necessary funds?
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In May 2018 the European Commission presented the plan of a new financial framework for 2021-2027. In which is stated that the European Commission, among other things, aims to make the subsidies which are given to the countries, conditional upon the level at which a member state complies with EU...
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Yelling, offensive language, indecent sounds, and to a certain extent even behaviors are being protected as ‘speech’ or as ‘symbolic speech’ by Article 7 of the constitution. If we believe criminal justice is an appropriate instrument, an intervention is only allowed on the part of the national...