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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Almost 20 years ago, in 2002, I had the honour to give one of the “William Harvey lectures” at the University of Padua, celebrating the 400th anniversary of the Englishman’s graduation with a degree in medicine from the famous Italian university.
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On February 1st, the UK has left the EU. This (has had or) will inevitably have an impact on unitary IP rights at EU level. Unitary IP rights such as the Community Plant Variety Right will no longer be valid after the transition period in the UK. What does this mean for holders of a Community Plant...
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When the European Council, on 29 October 2019, decided to extend the withdrawal negotiation period until the 31st of January 2020, it became clear that this extension would bear implications also for the composition of the new Commission. Indeed, in recital 11 of the European Council’s decision, it...
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Is there an impact of Brexit on corporate mobility in the form of companies incorporated in the United Kingdom making use of as cross-border mergers, conversions, divisions or seat transfers of SEs (hereinafter also ‘cross-border transactions’) in order to exit the United Kingdom towards Member...
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More than ten years after the European Court of Justice ruled that the German Eigenheimzulage was in breach of European law, the EC also started questioning its successor, the Baukindergeld. ITEM had previously concluded that the Baukindergeld was in breach of European law. We now await the...
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Earlier today, the European Union and the United Kingdom reached agreement on a revised customs plan for Brexit. If approved by the EU Member States, the European Parliament and the UK House of Commons, this deal would allow the United Kingdom to exit the European Union on 31 October 2019 in an...
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In its judgment of 19 September 2019, the ECJ ruled that Dutch legislation excluding frontier workers residing in the Netherlands but working as a mini-jobber in Germany from the Dutch social security system is compatible with EU law. If the Hoge Raad follows the approach taken by the ECJ, the...
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Een levende cursus constitutioneel recht en tevens een Shakespeareaans drama of Griekse tragedie. Dat is het schouwspel in het Verenigd (of: Verdeeld) Koninkrijk.
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It is, I think, fair to say that Brexit is not going well. Some even think that it is a ‘complete and unmitigated mess’. No doubt at least in part for this reason, there has been a flurry of commentary arguing that such momentous a decision should not have been taken by way of referendum (for a...