Law increasingly addresses complex scientific and technological developments, and Science and Technology Studies (STS) is gradually making its way into legal scholarship. The strength of STS lies in its capacity to debunk abstract regulatory constructions and force law to confront questions of (in...
How does EU consumer laws address dark patterns on the Internet? This topic has been part of the scholarly debate during the panel discussion “The AI-assisted consumer”, organized on 6 December 2022 in collaboration with Glaw-Net and IGIR.
The widespread use of AI-assisted technologies in the digital sphere has given rise to the concept of digital vulnerability, as a contextual vulnerability experienced by internet users. This phenomenon sparks debate about whether the current legislative framework is sufficient to ensure effective...
The Digital Services Act (‘DSA’) is part of the long-awaited package aimed at providing a transparency and accountability framework for online platforms and laying down additional duties for large providers with gatekeeping powers. There is surely a lot to unpack in this hefty proposal. This piece...
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...
Schumacker is one of the most important cases in EU tax law. It opened the door to many more legal proceedings before the CJEU that tested the limits the Member States’ tax sovereignty against the force of EU law.
There has been much brouhaha about equalization levies in the context of the digital economy. One of the hotly debated issues is whether such levies are covered by tax treaties at all. In this post, I should like to reflect over this issue as objectively as possible. I shall not, however, delve into...
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.
Current developments in the area of cross-country joint audits could reduce administrative burdens and enhance legal certainty. But, what are joint audits? This contribution shortly elaborates on the concept and the current developments of joint audits that could facilitate a cross-country concept...
The statutory pension of civil cervants in Belgium is on de verge of a reform. The legislative proposal ‘mixed pension’ will soon be introduced by law, after being the centre of intense debate for nearly a year. What exactly does ‘mixed pension’ mean?
