Latest blog articles
-
-
“Life happens when you are busy making plans”, John Lennon once said. To his chagrin, Boris Johnson, who was counting on winning a third term (despite only being two years into his first), realized that Lennon certainly had a point there. What we witnessed in frenzied television reports from London...
-
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...
-
The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
-
In the 1980s, in the heyday of Thatcherism, Scottish actor Ian Richardson starred in the leading role of Francis Urquhart in the BBC series House of Cards. In it, Urquhart, who starts out as the Chief Whip for the Conservative government led by Thatcher’s fictional successor, schemes against and...
-
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...
-
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.
-
(1798-1872). Dutch liberal statesman. Drafted the 1848 revision of the Dutch Constitution that established the parliamentary system.
-
In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...