Latest blog articles
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The Digital Services Act (‘DSA’) is part of the long-awaited package aimed at providing a transparency and accountability framework for online platforms and laying down additional duties for large providers with gatekeeping powers. There is surely a lot to unpack in this hefty proposal. This piece...
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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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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...
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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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The approach of drugs related problems in Maastricht, with the help of a specially equipped project Frontière, based on the decrease of visible nuisance in the city over the recent years, has so far been successful. (This blog is only available in Dutch)
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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? This contribution shortly elaborates on the concept and the current developments of joint audits that could facilitate a cross-country concept...
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On the 4th of April 2018 - in Strasbourg the Committee of Ministers of the Council of Europe adopted a groundbreaking recommendation concerning children of imprisoned parents.
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Mobility and good public transport prove to be essential requirements for an attractive (border) region. Establishes ITEM-PhD candidate Julia Reinold in an interview with EurekaRail.
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Stimulating cross-border labour mobility? Provide an adequate supply of information, uniformity in laws and regulations, language education and infrastructure, suggests 'ontgrenzer' Martin Unfried in an interview with EurekaRail.