Latest blog articles

  • In a recent judgment, the CJEU determined that the geographical indication Aceto Balsamico di Modena is only protected as a whole. This means that the non-geographical components ‘Aceto’ and ‘Balsamico’ are not protected individually.

  • Only 10 out of the 24 official EU language translations correctly transpose Article 17 of the Directive (EU) 2019/790 on copyright and related rights in the Digital Single Market. These apparent errors mandate urgent action by the European Commission and the EU Member States.

  • 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 European Union Intellectual Property Office (EUIPO), just like many other IP offices in the world, has recently seen an incredible spike in Covid-19 related Trade Mark applications. This blog presents EUIPO’s approach in examining trade mark filings that relate directly or indirectly to, or in...

  • law_schumacker_blog

    Schumacker

    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.

  • More than ten years after the European Court of Justice ruled that the German Eigenheimzulage was in breach of European law, the EC also started questioning its successor, the Baukindergeld. ITEM had previously concluded that the Baukindergeld was in breach of European law. We now await the...

  • In its judgment of 19 September 2019, the ECJ ruled that Dutch legislation excluding frontier workers residing in the Netherlands but working as a mini-jobber in Germany from the Dutch social security system is compatible with EU law. If the Hoge Raad follows the approach taken by the ECJ, the...

  • 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...

  • This blog is currently only available in Dutch.

    Op 22 mei 2019 verscheen de ‘Atlas voor gemeenten 2019’. De 50 grootste gemeenten van Nederland worden jaarlijks met elkaar vergeleken. Dat kunnen verschillende beleidsterreinen zijn waar lokale, regionale en centrale overheden zich mee bezighouden...

  • This blog is only available in Dutch.

    Als je woont of werkt in een grensregio zijn daar zowel voor- als nadelen aan verbonden. Laat ik met het belangrijkste nadeel beginnen: Voor landelijke gebeurtenissen ben je een eind weg van daar waar het meest gebeurt. Dat zijn de grote Randsteden: als je pech...