Latest blog articles
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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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Reflecting on the M-EPLI Interns' Thesis Workshop: Can institutions benefit from reassessing their priorities in terms of what they incentivize and analyzing why these types of events offering an opportunity for students to write and get substantive feedback so rare?
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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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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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It is, I think, fair to say that Brexit is not going well. Some even think that it is a ‘complete and unmitigated mess’. No doubt at least in part for this reason, there has been a flurry of commentary arguing that such momentous a decision should not have been taken by way of referendum (for a...
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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.
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The workshop will focus on different contributions that identify potential legal wrongs arising out of decentralization, with the goal of exploring old and new remedies (both substantive and procedural) that could correct them, while emphasizing the role of technology in delivering these potential...