Latest blog articles

  • On 10 October 2022 MEP René Repasi lodged an action for annulment against the complementary taxonomy delegated regulation 2022/1214. The same regulation is also challenged by Austria, a privileged applicant under Article 263 TFEU. As a result, the General Court will in any event be required to...

  • Questions surrounding how the EU budget is spent or audited have been, and will always be, of interest to EU citizens. Formally, the responsibility for the implementation of the budget rests with the Commission, but it is well known that the Member States have a crucial role to play, especially in...

  • On 4 March 2021, Italy decided to block a shipment of the Oxford/AstraZeneca Covid-19 vaccine that was destined for Australia. This remarkable move, notably made in response to AstraZeneca’s delay in providing the agreed doses of vaccines by the set deadlines, is the first of its kind since the...

  • 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 internationalisation of higher education (IoHE) relates to sensitive topics of public concern. Considering the ongoing debate in the Netherlands regarding the challenges related to the internationalisation of higher education, it is time to take a step back and remember the many benefits as...

  • The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. (Dutch only)

  • In his decision of September 7th 2017 the State Secretary for Finance approves that under the tax agreements of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates the exemption method is applied. (Dutch only)

  • 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...

  • When Germany opened its borders for 1 million refugees, Australia allowed 12 000 asylum seekers into the country. This is just a fraction compared to Merkel´s quota, especially when we look at the size and population. With 22 million inhabitants and a land of the size of North America, you would...

  • So a couple of weeks ago I came back from my semester abroad. Never in my life have I been this happy about returning to Europe, and I didn’t think I would ever qualify as a person that wanted to leave their exchange destination. Especially when said destination is San Diego, CA.