Latest blog articles
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Current US and EU secondary liability standards do not address all factors to trigger liability. This influences legislation and case law, setting an uncertain secondary liability outcome of IP infringement cases against Internet Intermediaries’. I suggest that tort law can tackle this problem.
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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. the...
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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.
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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...
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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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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...
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This blog is currently only available in Dutch.
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...
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This blog is only available in Dutch.
Als je woont of werkt in een grensregio zijn daar zowel voor- als nadelen aan verbonden. Laat ik met het belangrijkste nadeel beginnen: Voor landelijke gebeurtenissen ben je een eind weg van daar waar het meest gebeurt. Dat zijn de grote Randsteden: als je pech...
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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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Unlike other sectors, improvements in Genetic technology raise issues of morality. The new human gene editing technology CRISPR/CAS9 has raised many such concerns. Can the current patent system deal with these concerns or should morality be dealt with by the inventors themselves?
