Law increasingly addresses complex scientific and technological developments, and Science and Technology Studies (STS) is gradually making its way into legal scholarship. The strength of STS lies in its capacity to debunk abstract regulatory constructions and force law to confront questions of (in...
How does EU consumer laws address dark patterns on the Internet? This topic has been part of the scholarly debate during the panel discussion “The AI-assisted consumer”, organized on 6 December 2022 in collaboration with Glaw-Net and IGIR.
The widespread use of AI-assisted technologies in the digital sphere has given rise to the concept of digital vulnerability, as a contextual vulnerability experienced by internet users. This phenomenon sparks debate about whether the current legislative framework is sufficient to ensure effective...
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...
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...
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.
More than ten years after the European Court of Justice ruled that the German Eigenheimzulage was in breach of European law, the EC also started questioning its successor, the Baukindergeld. ITEM had previously concluded that the Baukindergeld was in breach of European law. We now await the...
In its judgment of 19 September 2019, the ECJ ruled that Dutch legislation excluding frontier workers residing in the Netherlands but working as a mini-jobber in Germany from the Dutch social security system is compatible with EU law. If the Hoge Raad follows the approach taken by the ECJ, the...
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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Op 22 mei 2019 verscheen de ‘Atlas voor gemeenten 2019’. De 50 grootste gemeenten van Nederland worden jaarlijks met elkaar vergeleken. Dat kunnen verschillende beleidsterreinen zijn waar lokale, regionale en centrale overheden zich mee bezighouden...
