Latest blog articles
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How does EU consumer laws address dark patterns on the Internet? This topic has been part of the scholarly debate during the panel discussion “The AI-assisted consumer”, organized on 6 December 2022 in collaboration with Glaw-Net and IGIR.
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The widespread use of AI-assisted technologies in the digital sphere has given rise to the concept of digital vulnerability, as a contextual vulnerability experienced by internet users. This phenomenon sparks debate about whether the current legislative framework is sufficient to ensure effective...
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Questions surrounding how the EU budget is spent or audited have been, and will always be, of interest to EU citizens. Formally, the responsibility for the implementation of the budget rests with the Commission, but it is well known that the Member States have a crucial role to play, especially in...
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On 4 March 2021, Italy decided to block a shipment of the Oxford/AstraZeneca Covid-19 vaccine that was destined for Australia. This remarkable move, notably made in response to AstraZeneca’s delay in providing the agreed doses of vaccines by the set deadlines, is the first of its kind since the...
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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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Back in 2017, the European Court of Justice ruled in Asociación Profesional Elite Taxi v. Uber Systems Spain, SL (Case C-434/15) that Uber offers common transportation services and thus, ought to be regulated as such. Various European national courts subsequently made similar rulings against Uber...
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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...
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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.