During my lunch break or in the evening, it is a pleasure to take a walk and visit the border crossing, because I want to know how our southern neighbours have cordoned off the border. The Dutch-Belgian border is about 300 meters away from me. Only recently I realised that my father once guarded...
Yesterday I was in Maastricht at the Belgian border which is no more than 1 km behind my house. I wanted to see it with my own eyes: the border was closed. The Belgian government has put up barriers to prevent us from entering their country. For five years we at ITEM...
With the prevailing Coronavirus (COVID-19) it is recommended to work from home as much as possible. For frontier workers, however, working from home can be disadvantageous. This is because they then work in another country from one day to the next. International and European rules on the...
Last November, the European Commission (EC) sent the Netherlands an advice stating that the Netherlands should amend its tax rules. The Dutch tax rules prevent that pension accrued in the Netherlands can be transferred when you move abroad. The so-called cross-border value transfer of pensions...
All organizations and companies that make use of air travel face the same question: in what way will they take responsibility for the use of this type of transportation? This responsibility can take shape in different measures such as the use of electronic communication services that reduce the...
It was an inspiring morning on an early December day at Maastricht’s industrial-charm Eiffel-building. A spacious and pleasant environment, framed with an engaging meeting format, invited the participants to find collaborators, promote their initiatives or simply brainstorm ideas about community and...
Is there an impact of Brexit on corporate mobility in the form of companies incorporated in the United Kingdom making use of as cross-border mergers, conversions, divisions or seat transfers of SEs (hereinafter also ‘cross-border transactions’) in order to exit the United Kingdom towards Member...
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...
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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...
