Latest blog articles
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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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At the MSP, you’re not just a number. We try to create an environment for students where you feel heard, where you feel safe and where you can work on becoming the best version of yourself—whatever you want to do in the future.
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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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My message is, however, that next to the main lines of law’s contents, law students should learn about the ways in which law affects society and its participants. In this connection, they should study selected topics from sociology, but also – and that is the main message here – the cognitive...
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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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A little bit of provocation sharpens the mind. Let me therefore start with a provocative thesis: Most lawyers have no idea what law is.
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Is there such a thing as ‘European private law’? In my opinion there is not, just as there is no Dutch, French, English, or Chinese private law. Let me explain. Legal rules, including rules of private law, have many characteristics.
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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.