Latest blog articles
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What does the term ‘MOCCA’ evoke in your mind, a kind of coffee or a specific brand? This Kat randomly asked this question to her friends currently at the Max Planck Institute for Innovation and Competition Munich. Most of them regarded ‘MOCCA’ as a kind of coffee instead of a specific brand except...
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Nobuki Yamamoto, a Japanese contemporary artist, made an eye-catching work of ‘goldfish swimming in a phone booth’ (‘Work 1’) by December 2000 at the latest. In October 2011, a student organisation called ‘Goldfish Club’ at Kyoto University of Art and Design produced Work 2 and exhibited it for a...
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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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Het is wellicht wat eigenaardig reflecties over de rol van de EU op het terrein van de volksgezondheid, en de huidige corona-crisis in het bijzonder, te beginnen in 1952, maar toch doe ik het. In december van dat jaar organiseerde de Franse regering een conferentie in Parijs waaraan...
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Recently, Chanel Co., Ltd. lost a trade mark infringement case regarding its ‘Double C’ logo in China. The full text of the decision can be visited via here (Google translatable). The case has drawn wide attention and, mostly, negative comments. Does this seemingly-counterintuitive loss indeed, well...
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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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Why would the EU at all consider unilaterally offering a new status to British (or other former EU) citizens without there being any reciprocal status or legal protection for EU citizens living in the UK (or any other exiting Member State)?
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The entire structure of Article 50 TEU implies that it is up to a Member State to withdraw from the Union without there being any limitation imposed by EU law as to the reasons for the withdrawal, how this decision is taken or the extent to which that Member State takes into consideration the...
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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)