Latest blog articles
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The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
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Although the delta variant is currently leading to a sharp increase in the number of positive Covid 19 tests, hospital admissions are fortunately still low. Let's hope it stays this way and that with the growing number of vaccinations we slowly move in the right direction with Covid 19 in Europe. If...
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Officially supported export credits are instruments that governments can use to boost or support their exports, either through insurances, loans or guarantees. Most governments provide this support through Export Credit Agencies (ECAs), the first of which were founded in the 1920s (Stephens, 1999).
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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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In her recent book “The Deficit Myth” star economist Stephanie Kelton tells us why economists should not worry too much about sovereign debt and deficits. But is that the same for lawyers? And are all countries truly treated equally?
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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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After an exhausting few months in the ‘COVID-19 era’—as we can call it now—after months of hard work and the stress of dealing with a pandemic, everybody is looking to take a break during the summer. But unlike in recent years when we could plan our summer vacation months in advance, this year it...
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In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
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It feels sometimes as if the whole world of science is working exclusively on finding a cure for COVID-19. If you are looking at the search for an effective vaccine, it was recently published in The New York Times that more than 130 vaccine candidates are currently in the pipeline, which is still...
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In the current phase of the COVID-19 pandemic, countries across Europe are fortunately seeing a decrease in detected infections, hospital admissions and deaths. This is the effect of lockdown policies with different elements but with the common denominator of social distancing, travel restrictions...