Latest blog articles
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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.
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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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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.
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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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Current developments in the area of cross-country joint audits could reduce administrative burdens and enhance legal certainty. But, what are joint audits?
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Recent events suggest that the Eurozone may soon be entering a new phase of its short but already tumultuous life.
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On 21 June 2017, the European Commission released its Proposal on transparency rules for tax intermediaries.
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Together with experts from the various disciplines, ITEM made an inventory of the problems encountered by cross-border worker
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Last February, the European Commission issued its report on the Member States’ compliance with their implementation duties under the Fiscal Compact. Following a rather generous and prudent assessment, the Commission considers that all States have fulfilled their obligations.
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It is time for tax return once again. Millions of taxpayers will submit their 2016 tax declarations between 1 March and 1 May 2017. This blog is only available in Dutch.