Latest blog articles
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What can we learn from the ‘Great Debates’ in legal history? Or more specific, what could the participants of the Workshop Ius Commune in the Making: Great Debates in the History of Law (25 November 2021) learn about these debates? What shaped and still shapes great debates?
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Officially supported export credits are instruments that governments can use to boost or support their exports, either through insurances, loans or guarantees. Most governments provide this support through Export Credit Agencies (ECAs), the first of which were founded in the 1920s (Stephens, 1999).
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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 her recent book “The Deficit Myth” star economist Stephanie Kelton tells us why economists should not worry too much about sovereign debt and deficits. But is that the same for lawyers? And are all countries truly treated equally?
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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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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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Today the European Commission released its first set of decisions on corporate tax rulings, which it has investigated for over a year. Starbucks Manufacturing EMEA and Fiat Finance and Trade were the first test cases where final decisions have been issued.
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The Annual Meeting of the American Society for Legal History (ASLH) in Miami, Florida.