Latest blog articles
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On the 9th of February, the Dutch Supreme Court ruled that forcing suspects to provide access to their smartphone with a fingerprint is not a breach of the privilege against self-incrimination. The case originated from an ex officio appeal ‘in the interest of the law’ in a case of the Court of North...
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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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On March 4 2020, the European Commission presented its proposal for a European Climate Law in which a framework for achieving the objective of climate neutrality by 2050 would be legally established. At a political level, this goal has already been endorsed by the European Parliament in its...
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The very recent ruling of the CJEU in DK (C-653/19 PPU, 28 November 2019) came to verify two quite depressing suspicions about the current status of European criminal law. First, Directive 2016/343 on the presumption of innocence remains an instrument with staggeringly limited applicability...
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National laws or ‘legal traditions’ are not the main obstacle to realising the ideal of ‘effective legal assistance’ embedded in the EU procedural rights’ Directives. The resistance to realising this ideal originates mainly from the professional cultures of relevant actors, including criminal...
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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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Those of you who were old enough to follow news headlines in the 90’s will probably remember this quote. For those of you who don’t: it is a famous phrase used by the defence team of O.J. Simpson in an – as would later turn out: successful – attempt to convince the jury of O.J.’s innocence.
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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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