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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The very recent ruling of the CJEU in DK (C-653/19 PPU, 28 November 2019) came to verify two quite depressing suspicions about the current status of European criminal law. First, Directive 2016/343 on the presumption of innocence remains an instrument with staggeringly limited applicability...
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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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Union citizens have the right to be accompanied by their ‘spouse’ when exercising their mobility rights. But what if your spouse is denied right of residence because the destination Member State does not recognise your marriage?
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It would have been rather uncomfortable for the Court to rule that the Italian limitation periods for serious VAT-fraud cases should be set aside, wouldn't it? Can Taricco II be, after all, just a temporary (and unstable!) bridge over the troubled waters of the EU’s financial interests, soon to be...
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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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Can Member States prohibit pupils from attending education abroad, simply on the belief that it might hamper the integration of the children into society? But what of possible justification grounds?
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Can Member States of the EU prohibit pupils from attending education abroad, simply on the belief that it might hamper the integration of these children into society? If this sounds extreme, read on.
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The Central European University is facing severe restrictions after a modification to the Hungarian Higher Education Act. This blog article argues that EU free movement law could be relied upon to challenge that amendment and that, considering the particularly egregious violation of Union law at...