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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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.
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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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Amidst the complaints about lack of productivity and switch to online education, I feel almost guilty to say that I also enjoy my new corona-induced working reality. Well, I would not consciously choose to combine work with childcare. As for the rest, my work satisfaction has actually improved. I...
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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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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...
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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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Dat is de titel van de laatste State of the Union op 12 september van Jean-Claude Juncker. Daarmee ligt de focus op de eenheid van de EU en niet alleen intern, maar vooral ook als internationale actor.
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‘Technology and Innovation: Challenges for Traditional Legal Boundaries’ Workshop
The 20th Congress of the International Academy of Comparative Law (IACL) took place this year in Fukuoka, Japan, between 22-28 July. Apart from bringing together established comparative law scholars from different... -
In the case of a violation, the Government can give a warning. Are there any legal consequences? Yes, said one judge. No, said the other. But now they all say: Yes, therefore a warning is a decision. (Only available in Dutch)