Cross-border Impact Assessment 2018: Dossier 1: Increase of Dutch low VAT rate

Cross-border Impact Assessment 2018 Dossier 1: Increase of Dutch low VAT rate Entire dossier The entire dossier is available here in Dutch and English. Cross-Border Impact Assessment 2018: Dossier 1 (VAT) Grenseffectenrapportage 2018: Dossier 1 (BTW)  Exploration of the cross-border impact of an increase in the low VAT rate in the Netherlands Prof. dr. Frank […]

Cross-Border Impact Assessment 2017: Summary

Dossiers 1. German car toll: Research focused on the potential effects of the proposed German toll legislation. The dossier includes a survey carried out among Dutch and German drivers, and interviews with German experts from the tourism, marketing, and retail sectors. 2. Tax Treaty Netherlands-Germany: Follow-up to the ITEM cross-border impact assessment 2016 by drawing […]

Cross-Border Impact Assessment 2017: Preliminary Research 2: General Data Protection Regulation in Limburg

Cross-border Impact Assessment 2017 Preliminary Research 2: General Data Protection Regulation in Limburg Entire dossier The entire dossier is available here in Dutch and English. Cross-Border Impact Assessment 2017: Preliminary research on GDPR Grenseffectenrapportage 2017: Vooronderzoek over AVG Ex-ante analysis of the effects of the General Data Protection Regulation in Limburg Student Project by Martin […]

Cross-border Impact Assessment 2017: Preliminary Research 1: Euregional mindset

Cross-border Impact Assessment 2017 Preliminary Research 1: Euregional mindset Entire dossier The entire dossier is available here in Dutch and English. Cross-Border Impact Assessment 2017: Preliminary research on Euregional mindset Grenseffectenrapportage 2017: Vooronderzoek over Euregionale mindset Euregional mindset in two Euregions Student Group from Fontys Hogeschool Venlo Coordinator: Christopher Neller   Introduction This student research […]

Cross-border Impact Assessment 2017: Dossier 6: Qualifying Foreign Taxpayer Obligation (“90% rule”)

Cross-border Impact Assessment 2017 Dossier 6: Qualifying Foreign Taxpayer Obligation (“90% rule”) Entire dossier The entire dossier is available here in Dutch and English. Cross-Border Impact Assessment 2017: Dossier 6 (90%) Grenseffectenrapportage 2017: Dossier 6 (90%) The Qualifying Foreign Taxpayer Obligation (“90% rule”): A Quantitative Ex-Ante Impact Assessment Prof. dr. Maarten Vink Johan van der […]

Cross-border Impact Assessment 2017: Dossier 5: Belgian Passenger Name Records Regulation

Cross-border Impact Assessment 2017 Dossier 5: Belgian Passenger Name Records Regulation Entire dossier The entire dossier is available here in Dutch and English. Cross-Border Impact Assessment 2017: Dossier 5 (Passengers) Grenseffectenrapportage 2017: Dossier 5 (Passagiers) Belgian Passenger Name Records Regulation dr. Johan Adriaensen Mathijs olde Scheper Introduction In the aftermath of the terrorist attacks in […]

Cross-border Impact Assessment 2017: Dossier 4: (Im)mobility of Third Country Students

Cross-border Impact Assessment 2017 Dossier 4: (Im)mobility of Third Country Students Entire dossier The entire dossier is available here in Dutch only. Grenseffectenrapportage 2017: Dossier 4 (Studenten) Cross-border (im)mobility of students from third countries in the Euregio Meuse-Rhine dr. Alexander Hoogenboom Julia Reinold Introduction The internationalization of higher education is currently at the centre of […]

Cross-border Impact Assessment 2017: Dossier 3: Social security

Cross-border Impact Assessment 2017 Dossier 3: Social security Entire dossier The entire dossier is available here in Dutch and English. Cross-Border Impact Assessment 2017: Dossier 3 (Social security) Grenseffectenrapportage 2017: Dossier 3 (Sociale Zekerheid) Social security dr. Saskia Montebovi Introduction In December 2016, the European Commission proposed amendments to EC Regulations 883/2004 and 987/2009.[1] The […]

Cross-border Impact Assessment 2017: Dossier 2: Tax Treaty Netherlands-Germany

Cross-border Impact Assessment 2017 Dossier 2: Tax Treaty Netherlands-Germany Questions about the dossier In March 2018, questions were raised regarding Dossier 2 of the ITEM Cross-border Impact Assessment 2017. We can imagine that such questions may exist elsewhere and in this regard we would like to share our response publically. Please find our statement regarding ‘Annex […]

Cross-border Impact Assessment 2017: Dossier 1: German car toll

Cross-border Impact Assessment 2017 Dossier 1: German car toll European Court of Justice confirms ITEM research In the judgement of 18 June 2019 the Court of Justice of the European Union ruled in the case C-591/17 that the German ‘Autobahnvignette’ is in violation of EU law. Our summary can be found here. The Court ruled […]