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...
Almost 20 years ago, in 2002, I had the honour to give one of the “William Harvey lectures” at the University of Padua, celebrating the 400th anniversary of the Englishman’s graduation with a degree in medicine from the famous Italian university.
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.
On February 1st, the UK has left the EU. This (has had or) will inevitably have an impact on unitary IP rights at EU level. Unitary IP rights such as the Community Plant Variety Right will no longer be valid after the transition period in the UK. What does this mean for holders of a Community Plant...
When the European Council, on 29 October 2019, decided to extend the withdrawal negotiation period until the 31st of January 2020, it became clear that this extension would bear implications also for the composition of the new Commission. Indeed, in recital 11 of the European Council’s decision, it...
Is there an impact of Brexit on corporate mobility in the form of companies incorporated in the United Kingdom making use of as cross-border mergers, conversions, divisions or seat transfers of SEs (hereinafter also ‘cross-border transactions’) in order to exit the United Kingdom towards Member...
Earlier today, the European Union and the United Kingdom reached agreement on a revised customs plan for Brexit. If approved by the EU Member States, the European Parliament and the UK House of Commons, this deal would allow the United Kingdom to exit the European Union on 31 October 2019 in an...
Een levende cursus constitutioneel recht en tevens een Shakespeareaans drama of Griekse tragedie. Dat is het schouwspel in het Verenigd (of: Verdeeld) Koninkrijk.
This summer we have witnessed the birth of the “European university”. In June, the European Commission announced the 17 successful bids for this status from consortia of institutions across the continent. Given that UK universities are among the best in the world, you would have expected them to be...
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...
