The European Union (EU) and Turkey have a long and multifaceted relationship. In this entry (based on a recent longer analysis) we focus on Turkey’s involvement with the EU’s decentralised agencies, and more particularly on whether and to what extent this involvement can be viewed as a part of a...
The Boards of Appeal established for the decision-making agencies perform a function that lies between exercising administrative review, at the one end, and offering judicial review, at the other. It is still unclear in which direction they will ultimately move, and more research in this fast...
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.
by Trym Nohr Fjørtoft
In 2015, many European states experienced a massive influx of migrants and refugees seeking protection within their borders. The European Refugee crisis was a crisis in many respects—first and foremost for the people forced to flee their homes, but also for the institution...
EU agencies are now at the forefront of policy implementation in EU’s migration, asylum and external border control policies for two primary reasons: to overcome the policy implementation gap and enhance interstate solidarity.
When the three main institutions adopted the Common Approach on EU Decentralised Agencies in 2012 one of the few innovative elements in this otherwise disappointing non-binding interinstitutional agreement were the provisions dedicated to the selection of the seat of EU agencies. As many EU-watchers...
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...
