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...

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...

This summer we have witnessed the birth of the “European university”. In June, the European Commission announced the 17 successful bids for this status from consortia of institutions across the continent. Given that UK universities are among the best in the world, you would have expected them to be...

This blog is currently only available in Dutch.

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...

This blog is only available in Dutch.

Als je woont of werkt in een grensregio zijn daar zowel voor- als nadelen aan verbonden. Laat ik met het belangrijkste nadeel beginnen: Voor landelijke gebeurtenissen ben je een eind weg van daar waar het meest gebeurt. Dat zijn de grote Randsteden: als je pech...

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...

SMECC stands for School, Minimum standard, Education, Child-friendly policy and care-Continuum. Imagine SMECC as a flat drawing of a house. The regulatory backstop is the minimum standard in family litigation for competent parenthood – far on the horizon, however, a necessary fundament of human...

Asylum seekers usually do not cross borders with a bag of documents. They have lost their personal belongings or have been confiscated by smugglers. Oral statements are therefore the only proof of origin. ^{(Dutch only)} 

As you may remember: in April 2016 the majority of the voters voted 'no' against the ratification act of this association agreement. According to the referendum a legislative proposal is needed as soon as possible in which the effects of the referendum will be arranged. ^{(Dutch only)}