Latest blog articles
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Questions surrounding how the EU budget is spent or audited have been, and will always be, of interest to EU citizens. Formally, the responsibility for the implementation of the budget rests with the Commission, but it is well known that the Member States have a crucial role to play, especially in...
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On 4 March 2021, Italy decided to block a shipment of the Oxford/AstraZeneca Covid-19 vaccine that was destined for Australia. This remarkable move, notably made in response to AstraZeneca’s delay in providing the agreed doses of vaccines by the set deadlines, is the first of its kind since the...
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Influencer marketing and mental health. The global spend on Influencer marketing is expected to reach $15 Billions by 2022, and naturally, brands have grasped how influential social media could be in their marketing campaign. Influencer marketing has grown exponentially, leaving more traditional...
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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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Every year in November, one of the Faculties that forms part of the Ius Commune Research School organises the annual Ius Commune Conference. In this context, a selection of plenary sessions and workshops are held, which allow panellists to present their research and discuss topics closely related to...
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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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The coronavirus crisis has given rise to numerous initiatives by governments around the world to combat the pandemic by gathering, sharing, and transferring data, both personal and anonymized. A great deal of attention has been given to proposals for increased data gathering within the EU, and many...
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The corona virus is causing education to move from offline to online. In the Netherlands, the government and higher education institutions announced last Thursday (12 March 2020) that all in-person education has to be replaced by online education. Online means more reliance on technology. So here...
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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...
