Latest blog articles
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Today it has become impossible for one single person to master the whole field of environmental law, given its complexity and dynamic developments. Indeed, with the increasing manifestation of environmental crisis, law, being a powerful tool to address polluting behaviour, has become utterly complex...
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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...
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Achieving a sustainable way of life requires massive societal changes and (private international) law should enable, rather than hamper, the realization of such essential goals.
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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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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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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...
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About 100 British officials will arrive in Brussels today to start the mammoth negotiations on the future relationship between the EU and the UK. The two sides are poles apart. The UK wants regulatory detachment from the EU while the EU insists or regulatory alignment.
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All organizations and companies that make use of air travel face the same question: in what way will they take responsibility for the use of this type of transportation? This responsibility can take shape in different measures such as the use of electronic communication services that reduce the...
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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...