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...
-
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.
-
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.
-
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)
-
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.
-
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...
-
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.