Latest blog articles
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Breath in, breath out. Yes, the judgment of the (unlawfully composed) Polish Constitutional Tribunal is a serious challenge to the European Union’s legal system and to the principle of primacy of EU law. No, Poland has not activated the process of withdrawal from the EU under Article 50 TEU. Yes, EU...
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When we think of cybersecurity we are generally concerned with the code, algorithms and systems that are responsible for the functioning of out digital technologies and the safety of our sensitive data. What has become increasingly apparent is the role of humans in ensuring the security of our...
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On the 9th of February, the Dutch Supreme Court ruled that forcing suspects to provide access to their smartphone with a fingerprint is not a breach of the privilege against self-incrimination. The case originated from an ex officio appeal ‘in the interest of the law’ in a case of the Court of North...
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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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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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On Friday 31 July, the Cypriot parliament voted against the Comprehensive Economic and Trade Agreement (CETA) with Canada. This latest development in the ratification process of CETA illustrates perfectly how facultative mixity continuously frustrates our collective interest in seeing the...
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The very recent ruling of the CJEU in DK (C-653/19 PPU, 28 November 2019) came to verify two quite depressing suspicions about the current status of European criminal law. First, Directive 2016/343 on the presumption of innocence remains an instrument with staggeringly limited applicability...
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National laws or ‘legal traditions’ are not the main obstacle to realising the ideal of ‘effective legal assistance’ embedded in the EU procedural rights’ Directives. The resistance to realising this ideal originates mainly from the professional cultures of relevant actors, including criminal...
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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...