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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How do we guarantee access to COVID-19 vaccines and therapies, and secure health-related human rights for all? We’ve heard a string of promises in the race for new vaccines and therapies.
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It’s been almost a month since the COVID-19 pandemic has drastically changed the way we live and work. Now that we are more used to, in a manner of speaking, the extraordinary measures to curtail the rampant spread of the virus, it’s time to seriously consider, and openly discuss, this crisis’...
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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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This post will focus on the Article 34(1) ICJ Statute requirement that ‘[o]nly states may be parties in cases before the Court’.
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Globally the majority of health-related R&D is invested in medicines with substantial guaranteed returns, yet what is missing is extensive R&D targeted at diseases overwhelmingly prevalent in developing countries. This threatens long-term availability of medicines and treatment options for these...
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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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On 10 October 2017, Catalonia issued and then immediately suspended its declaration of independence, and urged Spain to negotiate. Spain does not want to negotiate.
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From illegal but legitimate to legal because it is legitimate? This post argues that, analogous to the concept of defences in municipal legal systems, international law on the use of force should adopt a systematic distinction between justifications and excuses.