Latest blog articles

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.

Resilience is a characteristic of codification, since codes tend to change according to time and space: they are far from being eternal or carved in stone. This is evident in Europe, when looking at the recent reforms to the Belgian Civil Code, for example in the area of property law. Resilience is...

The Law and Literature (L&L) movement gained momentum in Europe during the past decades, having had so far more exposure on the other side of the Atlantic Ocean. L&L offers an open laboratory to create and test knowledge, and the teaching of law should benefit from the genius and creativity of...

Comparative law and multiculturalism can evolve together in the classroom at schools of law and result in a fruitful combination. Their interplay should be encouraged.

Sovereignty is invoked in many discussions today, from Brexit to Catalan independence, but it is rarely clear what, exactly, those who invoke sovereignty mean by it. For the purposes of understanding, analyzing, and understanding legal phenomena, however, a more precise understanding is necessary.

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.

What does sovereignty mean in today’s world, given trends of globalisation, Europeanisation and also polarisation?

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...

During the Anniversary year 2016-2017 the Maastricht law faculty celebrated its 35^th birthday. And when you have your birthday, you hand out treats. A book, because that is tradition among faculties celebrating their birthday. A book which tells the story of the faculty and which contains interviews...