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...
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 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...
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...
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.
The approach of drugs related problems in Maastricht, with the help of a specially equipped project Frontière, based on the decrease of visible nuisance in the city over the recent years, has so far been successful. (This blog is only available in Dutch)
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...
On the 4th of April 2018 - in Strasbourg the Committee of Ministers of the Council of Europe adopted a groundbreaking recommendation concerning children of imprisoned parents.
The well-known British James Bulger case is ‘celebrating’ its 25th anniversary. This revives the debate on how we should deal with children suspected and convicted of serious crimes.
On 21 December the International Criminal Tribunal for the former Yugoslavia (ICTY) held its official closing ceremony. The Tribunal is thereby a thing of the past. But it lives on in the countries of the former Yugoslavia, first and foremost in Bosnia and Herzegovina (BiH), but also in Serbia and...
