EU Law and Taxation of the Dutch Caribbean Overseas Countries and Territories
Jean Monnet Module
About the project
In 2018, the European Commission’s Education, Audiovisual and Culture Executive Agency (EACEA) awarded Erasmus School of Law the prestigious three-year grant for research and teaching Jean Monnet Module on “EU Law and Taxation of the Dutch Caribbean Overseas Countries and Territories” (EU TDCO). Within this academic research project Mrs Germaine Rekwest, lecturer and PhD candidate at the Department of Tax Law of Erasmus School of Law, will be active as the academic coordinator and course holder of the project while other lecturers and researchers will contribute to the implementation of the project.
The Caribbean parts of EU-Member State the Netherlands: Aruba, Curacao, St. Martin, Bonaire, Saba and St. Eustatius, are situated outside the Union’s geographic borders but qualify for EU law purposes as Overseas Countries and Territories (OCTs).
The project will explore the tax policy implications in case the Dutch Caribbean Islands would opt to become an Outermost Region (OR). The research will include establishing the territorial scope of application of EU law, examine the application of EU State aid law and its enforcement in tax matters, present an overview of the legal possibilities of EU to influence the Tax law – all with regard to these territories. Moreover, the research will discuss the possible effect of Brexit for the OCTs, inclusion, sustainability and cohesion policy in the EU and how it will influence the OCTs and ORs, the future of the Cotonou Partnership Agreement, the EU funding and the future EU-OCT Partnership. Research outcomes will be exchanged with policy stakeholders and practitioners and published before a broad audience at an International Conference in Curacao and several open access publications will be initiated.
About Germaine Rekwest
Germaine Rekwest is a lecturer of tax law at Erasmus School of Law of Erasmus University Rotterdam and holder of the Jean Monnet Module ‘EU Law and Taxation of the Dutch Caribbean Overseas Countries and Territories’ (EU TDCO). Within this academic research project, Germaine explores the tax policy implications in case the Dutch Caribbean Islands would opt to become an Outermost Region and the influence of EU law on taxation of the Dutch Caribbean islands.