Latest blog articles

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...

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...

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...

This blog is currently only available in Dutch.

Op 22 mei 2019 verscheen de ‘Atlas voor gemeenten 2019’. De 50 grootste gemeenten van Nederland worden jaarlijks met elkaar vergeleken. Dat kunnen verschillende beleidsterreinen zijn waar lokale, regionale en centrale overheden zich mee bezighouden...

This blog is only available in Dutch.

Als je woont of werkt in een grensregio zijn daar zowel voor- als nadelen aan verbonden. Laat ik met het belangrijkste nadeel beginnen: Voor landelijke gebeurtenissen ben je een eind weg van daar waar het meest gebeurt. Dat zijn de grote Randsteden: als je pech...

The dreaded “No Deal” is becoming ever-more plausible

With the summer holidays about to end, Brexit negotiations between the European Union and United Kingdom will resume in earnest. The question on everyone’s mind is simple: Will there be a deal or will the United Kingdom leave the European Union...

As you may remember: in April 2016 the majority of the voters voted 'no' against the ratification act of this association agreement. According to the referendum a legislative proposal is needed as soon as possible in which the effects of the referendum will be arranged. ^{(Dutch only)}

The Maastricht Treaty marked the first step towards the establishment of the European Union (EU) as we know it today, after the Lisbon Treaty.

It was even featured on Dutch television: the State of the Union by Jean-Claude Juncker, president of the European Commission on 14 September 2016... This blog is only available in Dutch. 

The CETA trade agreement between the EU and Canada is, according to the initial judgment by the Commission, a treaty that fits within the exclusive jurisdiction of the EU (trade!) and can be made by the EU after approval from the European Parliament and the Council of Ministers... This blog is only...