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...

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?

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...

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...