Latest blog articles

Recently, the General Court in the HELL coffee case has confirmed that a descriptive foreign language term (German word HELL) can be granted protection under EU trade mark law (Hell Energy v. EUIPO, T-323/20).

When we talk about Trade Marks Trolls we don’t mean the ugly creature that might come to your mind. Instead, we speak about practices that constitute an abuse of trade mark law. So, how to defend yourself against such behaviour?

Can a single colour alone be a trademark? The question is neither new nor unexplored. However, old wine in a new bottle is presented by the General Court in its decision rejecting an attempt to register a shade of colour for inhalers for asthma and related pharmaceutical preparations, reinstating...

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...

Using the trade mark of someone else to describe how your own products relate to the trademark products is allowed under certain circumstances. Recently, the law changed in this respect, leaving the application of some factors uncertain.

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.

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...