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...

The European Union (EU) budget is about one percent of the Gross Domestic Product (GDP) of all Member States amounting to about €240 per annum, per citizen. The EU budget redistributes more than €150 billion annually. These funds are directed towards agriculture and regional policy, which operate to...

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...

Het is wellicht wat eigenaardig reflecties over de rol van de EU op het terrein van de volksgezondheid, en de huidige corona-crisis in het bijzonder, te beginnen in 1952, maar toch doe ik het. In december van dat jaar organiseerde de Franse regering een conferentie in Parijs waaraan...

Een levende cursus constitutioneel recht en tevens een Shakespeareaans drama of Griekse tragedie. Dat is het schouwspel in het Verenigd (of: Verdeeld) Koninkrijk. 

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...