Latest blog articles

On 10 October 2022 MEP René Repasi lodged an action for annulment against the complementary taxonomy delegated regulation 2022/1214. The same regulation is also challenged by Austria, a privileged applicant under Article 263 TFEU. As a result, the General Court will in any event be required to...

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...

Could you estimate how much time of your day you spend on social media? The answer would most likely be something along the lines of ‘a lot’ or ‘I’m always connected, so I get notifications all the time anyways’ but an actual estimate, that’s a very tough guess to take. However, for most people, it...

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...

One view on social media communication is that platforms should remove content deemed to be inappropriate or disturbing and suspend users who have repeatedly violated the Community Guidelines and should do so in a consistent and coherent manner. A contrasting view is that users can share what they...

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...

The disturbances social media has been causing to its users’ mental health cannot be ignored. It is of extreme importance that the private and public spheres work together to protect consumers from the unfeasible search for perfection.

Over the few past years, there has been a professionalization of social media content creators. These creators now have the power to sway their followers, start trends, or serve as role models for their audiences. These individuals, that have such online persuasive power, are called “influencers”...

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.

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...