September 1, 2018
The European Commission has proposed a tax on revenues raised from certain digital activities. However, this is essentially a political gesture with only weak economic foundations.
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July 1, 2018
Instead of comprehensive re-examination of the Energy Taxation Directive, the European Commission is examining whether ETD should continue the exemptions and lower tariffs for specific products.
January 1, 2018
As a general rule, local governments are exempt from VAT in the EU. Thus, VAT is not payable on the tax-financed consumption of municipalities and other local governments, at least when the services are produced in-house.
January 1, 2018
Populism is on the rise, especially in Europe. Determining the causes is of crucial political importance. Some claim that “neoliberal” policies such as deregulation and free trade have contributed to the populist tide.
December 1, 2017
Google Android is usually described as a mobile operating system – the software that links mobile hardware with applications and thus enables users to operate their smartphones in an effective way.
November 22, 2017
The picture that emerges from the EC surveys of consumers and business regarding platforms is not of a market in which users are routinely abused. Rather, what we observe is a market where users are broadly happy, although they agree that things could always be better. Crucially, they have ways to make their discontent heard.
November 1, 2017
Widespread automation is often named as the greatest long-term threat to human employment. But Europe’s immediate job market problems are of a different sort: regulatory, structural and demographic.
November 1, 2017
Recent years have seen a reduced supply of capital to domestic businesses by banks due to increased capital requirements and compliance costs.
November 1, 2017
The ECJ ruled that Italy had been wrong to ban the cultivation of an EU-approved genetically modified maize. This was a big victory for the plaintiff, an Italian farmer who was denied the right to grow the MON 810 maize.