Latest blog articles
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The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
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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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Income tax rules are under great pressure internationally, because multinational enterprises, such as Apple, Facebook and McDonald’s, and rich individuals, such as Messi and Ronaldo, avoid or evade taxes. In addition to that, the legitimacy of these rules can be questioned, because the OECD – an...
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More than 30 years ago, in the CILFIT-case, the Court of Justice (CoJ) of the European Union introduced a doctrine that all students of EU law all over Europe are taught up until today: the “Acte Clair”.
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Last February, the Court of Justice (CoJ) received a notable appeal against an order of the General Court (GC) in Case T-479/14 Kendrion. There are various notable and interesting aspects to the appeal case but the most eye-catching one concerns the appellant: the Court of Justice of the European...