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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Het is wellicht wat eigenaardig reflecties over de rol van de EU op het terrein van de volksgezondheid, en de huidige corona-crisis in het bijzonder, te beginnen in 1952, maar toch doe ik het. In december van dat jaar organiseerde de Franse regering een conferentie in Parijs waaraan...
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It is always exciting to await a final decision of the Court of Justice of the European Union. The judgement in C-619/18, Art. 258 TFEU infringement case against Republic of Poland, is even more of a case in point, given its relevance for the European Union values and the mechanisms designed to hold...
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We try to educate people who can solve the global challenges of today and of the future. I don't think that my generation of scientists, who focus on one subject in very great detail, is capable of doing that. Therefore, we’re training a new generation with a broader knowledge base and a different...
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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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Why would the EU at all consider unilaterally offering a new status to British (or other former EU) citizens without there being any reciprocal status or legal protection for EU citizens living in the UK (or any other exiting Member State)?
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The entire structure of Article 50 TEU implies that it is up to a Member State to withdraw from the Union without there being any limitation imposed by EU law as to the reasons for the withdrawal, how this decision is taken or the extent to which that Member State takes into consideration the...
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The Polish turn away from democracy, named by Sadurski as anti-constitutional populist backsliding, has taken on a new dramatic and bold turn involving the active use of the available tools by the judges to question and address the rule of law problems in Poland. The judges seem to be fighting back...
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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)