Latest blog articles

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.

Unlike other sectors, improvements in Genetic technology raise issues of morality. The new human gene editing technology CRISPR/CAS9 has raised many such concerns. Can the current patent system deal with these concerns or should morality be dealt with by the inventors themselves?

The dreaded “No Deal” is becoming ever-more plausible

With the summer holidays about to end, Brexit negotiations between the European Union and United Kingdom will resume in earnest. The question on everyone’s mind is simple: Will there be a deal or will the United Kingdom leave the European Union...

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...

Recent events suggest that the Eurozone may soon be entering a new phase of its short but already tumultuous life. As the dust of the sovereign debt crisis starts settling, and the continent slowly returns to growth, winds of change are blowing across the zone, and EMU reform is back on the EU...

On 21 June 2017, the European Commission released its Proposal on transparency rules for tax intermediaries. It primarily seeks to address concerns raised by the ECOFIN Council and the European Parliament in trying to investigate and tackle the role of intermediaries in tax evasion and tax avoidance...

Together with experts from the various disciplines, ITEM made an inventory of the problems encountered by cross-border workers in the areas of taxation, social insurance and pensions. The committee offered 39 recommendations for solving these problems.

Last February, the European Commission issued its report on the Member States’ compliance with their implementation duties under the Fiscal Compact. Following a rather generous and prudent assessment, the Commission considers that all States have fulfilled their obligations.

It is time for tax return once again. Millions of taxpayers will submit their 2016 tax declarations between 1 March and 1 May 2017. This blog is only available in Dutch.

In the context of (EU) VAT, Nellen’s dissertation illustrates that information procurement by the entrepreneur can be a challenging affair.