Latest blog articles
-
About a year ago, this blog published my contribution “Let us not forget about EU fundamental rights,” which addressed the situation at the EU’s external borders. At the time, the decision of the ECtHR in the case of N.D and N.T v. Spain, was heavily criticised for failing to protect the right to...
-
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...
-
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...
-
Human rights violations continue to be a major issue at the EU’s external borders and pushbacks have been reported in several EU Member States. Most recently, the spotlight has been on Spain’s long-standing practice of pushbacks at the border of Melilla, as the ECtHR handed down its long-awaited...
-
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.
-
Things aren't going so well on Earth. We are suffering from systemic problems. Resource wastage, ecosystem collapse and climate change make it impossible to claim that things on Earth are working efficiently. But the Gnomes have solved all of these problems.
-
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)
-
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.
-
The public-private divide is one of the 21st century’s flat earth theories. Its conceptions of private rights and obligations and limitations on state power are commonly used in corporate law, contract law and numerous other fields of legal, political, economic and other social scientific research...
-
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.