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...

  • In a recent judgment, the CJEU determined that the geographical indication Aceto Balsamico di Modena is only protected as a whole. This means that the non-geographical components ‘Aceto’ and ‘Balsamico’ are not protected individually.

  • Only 10 out of the 24 official EU language translations correctly transpose Article 17 of the Directive (EU) 2019/790 on copyright and related rights in the Digital Single Market. These apparent errors mandate urgent action by the European Commission and the EU Member States.

  • 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 Intellectual Property Office (EUIPO), just like many other IP offices in the world, has recently seen an incredible spike in Covid-19 related Trade Mark applications. This blog presents EUIPO’s approach in examining trade mark filings that relate directly or indirectly to, or in...

  • law_schumacker_blog

    Schumacker

    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...

  • 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.

  • 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...