Latest blog articles
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Digitalization has gradually changed business models and reshaped human lifestyles. The rise of business models based on the collection and processing of consumer data allows undertakings to charge business customers and final consumers different prices for the same goods or services, offered at...
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Recently I was interviewed by Dutch news radio station BNR on the question whether there are legal or economic arguments to split up Big Tech companies like Facebook, Google, Amazon, Apple and Microsoft. Because the interview was short, I could not give a truly balanced answer. Rather, from my Law &...
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Recently there has been a strong wave of anti-China sentiments expressed in the media and within certain political circles, both in the United States and within the European Union. The Netherlands has been no exception to this.
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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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Horizon Europe: game change?
Van Horizon 2020 naar Horizon Europe
‘Evolution, not revoltion’ was het uitgangspunt bij de start van de voorbereiding van het nieuwe onderzoek- en innovatiekaderprogramma Horizon Europe 2021-2027 van de Europese Unie. Grote aanpassingen leken niet nodig. Elders in de...
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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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With Brexit, Yellow Jackets and EU-scepticism dominating the news and everyday discussions, I would like to direct our blog readers’ attention to some of the lessons that law and economics can offer to the (polarizing) debate on the future of the EU.
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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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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.