Latest blog articles
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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...
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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...
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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...
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What works to make EU law work? Or, how can we ensure that EU law is implemented effectively in the member states? I have researched[1] this question by studying the usefulness of instruments that are meant to support national administrations in the application of EU law or that may otherwise be...
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On Tuesday, the Grand Chamber of the Court of Justice of the European Union declared the Commission’s US Safe Harbour Decision invalid. The Court’s ruling in Case C-362/14 of the Austrian Internet activist Maximillian Schrems v the Irish Data Protection Commissioner is a milestone in the...