Latest blog articles
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Last September, the European Commission adopted a proposal for a Directive on European cross-border associations (COM(2023) 516 final). “The proposal aims to improve … the conditions for establishing and operating European cross-border associations (ECBAs)”.
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Not out of possibility, but out of necessity
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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.
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During the corona crisis, national measures in the three countries on the Limburg borders are not coordinated equally well.
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During the Easter weekend there was a lack of clarity about what the rules are at the German-Dutch border. What is actually still allowed when it comes to travelling from the Netherlands to Germany and vice versa?
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Cross-border non-coordination
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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.
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The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. (Dutch only)
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The European Union’s Court of Justice finally rendered its judgement in the famous Banco Santander and Autogrill cases on 21 December 2016. For state aid specialists and tax lawyers this decision was bound to be a landmark case whatever way it would turn out.