Plant varieties are difficult to make but easy to reproduce. Proving that someone reproduced a plant variety, however, is extremely hard. For organized crime, infringing plant variety rights therefore presents low-hanging fruit, with consequences far beyond the infringement of IP rights.
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.
I teach the introduction to biology course, which is probably one of the first courses that you will take at the MSP. I also coordinate the practical courses, so the first time that you go to the lab, you will encounter me as well. I’m one of the first faces you will see here, and I want you to feel...
For me, Problem-Based Learning is about democratising the classroom. It is about realising that everyone has something of value to add (not only the teacher) and that everyone in the room can bring something to the discussion. It is a very productive way to solve problems and to move forward.
Is there an impact of Brexit on corporate mobility in the form of companies incorporated in the United Kingdom making use of as cross-border mergers, conversions, divisions or seat transfers of SEs (hereinafter also ‘cross-border transactions’) in order to exit the United Kingdom towards Member...
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...
What really makes the MSP special is the small-scale teaching and the close contact with students. Us as teachers get to know you as students very well and vice versa. Because of this, I can teach you a lot more than what you need to know to just pass my exams. I can really make a meaningful...
