Latest blog articles
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Last September, the European Commission adopted a proposal for a Directive on European cross-border associations (COM(2023) 516 final). “The proposal aims to improve … the conditions for establishing and operating European cross-border associations (ECBAs)”. According to the Commission, the current...
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Not out of possibility, but out of necessity
The last couple of weeks of 2021 were dominated by the cross-border nature of the COVID-19 crisis, and the fight against it. While the Netherlands went into the holiday season under a lockdown, complete closures were largely absent in Germany 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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During the corona crisis, national measures in the three countries on the Limburg borders are not coordinated equally well. As a result, there is currently a situation in the border region where certain border entrepreneurs fall between the cracks, such as in the Dutch newspaper NRC on April 2nd ("E...
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During the Easter weekend there was a lack of clarity about what the rules are at the German-Dutch border. What is actually still allowed when it comes to travelling from the Netherlands to Germany and vice versa? Both the government in North Rhine-Westphalia (NRW) and in the Netherlands have...
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Cross-border non-coordination
Yesterday I was in Maastricht at the Belgian border which is no more than 1 km behind my house. I wanted to see it with my own eyes: the border was closed. The Belgian government has put up barriers to prevent us from entering their country. For five years we at ITEM... -
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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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...