Latest blog articles
-
The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
-
In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
-
Income tax rules are under great pressure internationally, because multinational enterprises, such as Apple, Facebook and McDonald’s, and rich individuals, such as Messi and Ronaldo, avoid or evade taxes. In addition to that, the legitimacy of these rules can be questioned, because the OECD – an...
-
Every once in a while it will pop up again as an argument: a judge may not occupy the seat of a legislator (or politician)... This article is only available in Dutch.
-
On September 9th 2015 the president of the Commission, Juncker, adressed for his first time the European Parliament in his State of the Union. This year’s State of the Union was entitled: Time for Honesty, Unity and Solidarity. And the key concepts were: more Europe in the Union, and more Union in...
-
Two weeks ago, in Case C-409/13 Council v. Commission, the Court of Justice of the European Union established that the European Commission is entitled to withdraw a proposal for a legislative act where it fears that the European Parliament and the Council will amend it in a manner which would...