Latest blog articles

Although the delta variant is currently leading to a sharp increase in the number of positive Covid 19 tests, hospital admissions are fortunately still low. Let's hope it stays this way and that with the growing number of vaccinations we slowly move in the right direction with Covid 19 in Europe. If...

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.

In recent weeks, the divisions between North and South, as well as the creation of European corona bonds have dominated most European debates. At the same time, there has been contradictory information regarding the financial aid mobilised by Brussels in response to the COVID-19 pandemic. The...

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...

In a little more than one week we saw a series of judgements and a European Commission decision that may again test the limits of the European Union's state aid system in its application to matters of direct taxation.

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...

Current developments in the area of cross-country joint audits could reduce administrative burdens and enhance legal certainty. But, what are joint audits? This contribution shortly elaborates on the concept and the current developments of joint audits that could facilitate a cross-country concept...

Recently, the usage of English as the main language of Maastricht University has been disapproved by some noisy intellectuals who are frequenting talkshows for the elderly. According to these gurus, Dutch universities should stick to the Dutch language, especially in case of studies such as...

The internationalisation of higher education (IoHE) relates to sensitive topics of public concern. Considering the ongoing debate in the Netherlands regarding the challenges related to the internationalisation of higher education, it is time to take a step back and remember the many benefits as...