Latest blog articles

Studying legal memes is not a usual and unfruitful endeavour but a method to understand the past, present, and future of principles and rules. It is an opportunity to include the mellifluous method of evolution in legal analysis.

With merely two weeks before the United Kingdom’s scheduled withdrawal from the European Union, Westminster still does not know what it wants and where it wishes to go.

As of 1 January 2019, the tax part of the tax credit will no longer be automatically granted to frontier workers who work in the Netherlands but do not reside in the Netherlands. This constitutes an obstacle for frontier workers. ITEM has already questioned this before.

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.

After Germany, Wallonia is also thinking about introducing a road toll.

The workshop will focus on different contributions that identify potential legal wrongs arising out of decentralization, with the goal of exploring old and new remedies (both substantive and procedural) that could correct them, while emphasizing the role of technology in delivering these potentia

A small change can have big consequences. Some of these changes may be unplanned and unpredictable. Some represent welcome developments that complement and contribute to long-running narratives of progress.

A comparative analysis between the major patent systems shows that the number of claims in a patent is influenced by the fee structure: additional fees per claim lower the number of claims considerably as compared to a flat fee.

This post opines that the universalist/relativist debate on human rights is not as divisive as it initially seems – rather than to undermine universalism in its entirety, cultural relativism serves as a reminder to constantly re-evaluate our assumptions on human rights to promote inclusivity.

The Italian Senate committee tasked with advising the Senate on the lifting of immunities , voted to block an investig