Latest blog articles
-
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...
-
The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its scope of application broadened over the years. The DAC and its amendments tend to follow discussions on transparency and exchange of...
-
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 9th 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.
-
In the aftermath of the surge in COVID-19 related government support to businesses and just days after UK Brexit negotiators announced not to extend the deadline for the ongoing negotiations with the European Union, the European Commission launched its “White Paper on levelling the playing field as...
-
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?
-
Income tax rules are under great pressure internationally, because multinational enterprises, such as Apple, Facebook and McDonald’s, and rich individuals, such as Messi and Ronaldo, avoid or evade taxes. In addition to that, the legitimacy of these rules can be questioned, because the OECD – an...
-
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...