Latest blog articles
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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...
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The 30%-facility is regularly discussed in both case-law and politics. The facility is currently under pressure and facing turbulent times. With a potential abolition, which may become reality, particular attention must be paid to the effects and possible alternatives. This blog is only available in...
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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”.