EU policy

July 1, 2018

The Impact of the Energy Taxation Directive

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

How the Municipal VAT Exemptions Promote Tax Increases in the EU

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.
December 1, 2017

Android and the Challenge of Platform Management

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 1, 2017

Artificial Intelligence and the EU Labour Market

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.