Latest blog articles

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...

Over the few past years, there has been a professionalization of social media content creators. These creators now have the power to sway their followers, start trends, or serve as role models for their audiences. These individuals, that have such online persuasive power, are called “influencers”...

On 15 October, the Swedish Consumer Agency, its Scientific Council and Maastricht University (in particular the Law & Tech Lab) hosted the webinar 'Consumers and businesses in digital markets – An unequal relationship?’, focused on bringing together the perspectives of national consumer authorities...

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.

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...

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.

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)} 

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...

The internationalisation of higher education (IoHE) relates to sensitive topics of public concern. Considering the ongoing debate in the Netherlands regarding the challenges related to the internationalisation of higher education, it is time to take a step back and remember the many benefits as...

On the 4^th of April 2018 - in Strasbourg the Committee of Ministers of the Council of Europe adopted a groundbreaking recommendation concerning children of imprisoned parents.