Latest blog articles

Yelling, offensive language, indecent sounds, and to a certain extent even behaviors are being protected as ‘speech’ or as ‘symbolic speech’ by Article 7 of the constitution. If we believe criminal justice is an appropriate instrument, an intervention is only allowed on the part of the national...

No headscarves or other religious expressions in the police, in this way we impair the 'neutral' image associated with the police. ^{(Dutch only)}

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...

Nederland raakt niet uitgepraat over referenda. En dat is niet zo gek, gezien de recente ervaringen uit het Verenigd Koninkrijk, Spanje en natuurlijk het Oekraïne-referendum. In het regeerakkoord staat dat de Wet raadgevend referendum wordt ingetrokken. Wat moeten we nou van referenda vinden?

‘Follow your heart.’ Anyone who faces an important choice, will undoubtedly hear this advice at times. Trust your gut feeling and everything will be all right. However, very often our intuition is wrong.  ^{(Dutch only)} 

In his decision of September 7th 2017 the State Secretary for Finance approves that under the tax agreements of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates the exemption method is applied. ^{(Dutch only)}

On 21 June 2017, the European Commission released its Proposal on transparency rules for tax intermediaries. It primarily seeks to address concerns raised by the ECOFIN Council and the European Parliament in trying to investigate and tackle the role of intermediaries in tax evasion and tax avoidance...

Together with experts from the various disciplines, ITEM made an inventory of the problems encountered by cross-border workers in the areas of taxation, social insurance and pensions. The committee offered 39 recommendations for solving these problems.

Towards electronic data exchange within the EU: removing administrative obstacles

The increasingly developed electronic data exchange within the European Union could remove the administrative hurdles to the exercise of the European freedoms of movement and cross-border mobility, such as the life...

The 30%-facility is regularly discussed in both case-law and politics. The facility is currently under pressure and facing turbulent times. With a potential abolition, which may become reality, particular attention must be paid to the effects and possible alternatives. This blog is only available in...