Latest blog articles

Recently, politicians in different EU countries have suggested barring Russian tourists from visiting the EU (see reporting here and here). Such a ban would be in retaliation for the war waged by Russia against Ukraine. From a legal perspective, these suggestions raise the interesting question...

Breath in, breath out. Yes, the judgment of the (unlawfully composed) Polish Constitutional Tribunal is a serious challenge to the European Union’s legal system and to the principle of primacy of EU law. No, Poland has not activated the process of withdrawal from the EU under Article 50 TEU. Yes, EU...

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.

On Friday 31 July, the Cypriot parliament voted against the Comprehensive Economic and Trade Agreement (CETA) with Canada. This latest development in the ratification process of CETA illustrates perfectly how facultative mixity continuously frustrates our collective interest in seeing the...

Maastricht University’s cross-syllabus approach could point the way forward, say Herco Fonteijn and Teun Dekker.

Read the full blog on Times Higher Education.

As I step out of the station, a drizzle is falling from the grey and cloudy sky. I wrap the thick black woollen scarf slightly tighter around my head. Having to cross the Sint Servaasbridge means being subject to the whims of winter winds which travel over the river Maas. How often have I there not...

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...

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...

With the development of international trade, local products have started to spread all around the world and become popular worldwide. Geographical indications (GIs) are meant to protect the use of the name that indicates certain characteristics and the origin of products typical for a particular...