Latest blog articles

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.

Dr. Aletta Jacobs is, in ieder geval voor de meeste Nederlanders, de belichaming van vrouwenrechten en gelijkheid. Maar hoeveel weet je nou écht van deze beroemde feministe? En waarom hebben we een onderwijsruimte naar deze vrouw vernoemd?

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...

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.

Current developments in the area of cross-country joint audits could reduce administrative burdens and enhance legal certainty. But, what are joint audits? This contribution shortly elaborates on the concept and the current developments of joint audits that could facilitate a cross-country concept...

Stimulating cross-border labour mobility? Provide an adequate supply of information, uniformity in laws and regulations, language education and infrastructure, suggests 'ontgrenzer' Martin Unfried in an interview with EurekaRail.

Recent events suggest that the Eurozone may soon be entering a new phase of its short but already tumultuous life. As the dust of the sovereign debt crisis starts settling, and the continent slowly returns to growth, winds of change are blowing across the zone, and EMU reform is back on the EU...

After more than seventy years of the trials in Neurenberg and Tokio, and more than twenty years since the set up of the ad hoc-tribunals for former Yugoslavia and Rwanda, we wonder wether something is wrong with the International Criminal Court? ^{(Dutch only)}

In November 2016 the Public Prosecution Department (OM) announced to prepare civil proceedings against the Bandidos Motorcycle Club (MC). The government has to protect the citizens. The freedom of association stops once the encouragement and the use of criminal acts starts. ^{(Dutch only)}