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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In recent weeks, the divisions between North and South, as well as the creation of European corona bonds have dominated most European debates. At the same time, there has been contradictory information regarding the financial aid mobilised by Brussels in response to the COVID-19 pandemic. The...
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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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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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The dreaded “No Deal” is becoming ever-more plausible
With the summer holidays about to end, Brexit negotiations between the European Union and United Kingdom will resume in earnest. The question on everyone’s mind is simple: Will there be a deal or will the United Kingdom leave the European Union...
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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)