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The 1st of April 2024 marks the day when Germany adopted the most progressive legal approach to cannabis in Europe. While for the Dutch, this may sound like an April’s fool prank, it is far from it: The new German CanG (Cannabis Law) regulates the consumption, possession, and supply of the soft drug...

Germany has elected a new government. One of the legal reforms coalition of Social democrats, the Green party and the free liberals want to put on the tracks is the legalization of cannabis. From a criminological point of view, this is the right decision.

On the 9^th of February, the Dutch Supreme Court ruled that forcing suspects to provide access to their smartphone with a fingerprint is not a breach of the privilege against self-incrimination. The case originated from an ex officio appeal ‘in the interest of the law’ in a case of the Court of North...

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?

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...

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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...