Latest blog articles
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Thank God for Judge Egidijus Kūris. In ECtHR ruling Ahmet Hüsrev Altan v. Turkey of 13 April, he showed that decontextualized analysis is not inherent to supranational judicial review. Once again saucing up his dissent with Bob Dylan, he asked “how many times can [the ECtHR] turn [its] head and...
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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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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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Turkey has never been governed by the rule of law. This simple fact, long known to political dissidents, members of ethnic and religious minorities, and progressive legal scholars in Turkey, has finally started to be publicly acknowledged by the international community. But, this acknowledgment...
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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.
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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 83-year-old man suffered severe brain damage due to a fall in a bank. The man was brought to a hospital where he died one week later. A medical report then showed that the lack of assistance did not (even partly) contribute to the man’s unfortunate death. Still, the refusal to help had certain...
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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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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...