Latest blog articles
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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...
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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...
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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...
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After months of media bombardment about ostensibly lazy Greeks who are unwilling to pay their taxes or their debts to the fellow countries of the Eurozone, the latter of which generously helped Greece out of its self-inflicted dire financial straits, many in Europe have breathed a collective sigh of...
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The Nikolova case (C-83/14), currently pending before the Court of Justice (CoJ), constitutes an interesting and unique example of a practice alleged to have discriminatory effects on a large group of persons defined by reference to their Roma ethnic origin. The case sheds light on the role that EU...