Erasmus+ Jean Monnet Module has been awarded to Germaine Rekwest

Germaine Rekwest LL.M. (lecturer at the Department of Tax law) has been awarded a three-year 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, Germaine will be active as the coordinator and a PhD candidate.

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.

Currently, EUR’s legal curriculum is limited to EU constitutional law. The EU’s external relations with the OCTs and ORs so far have been left unassessed even though issues involving the EU law implications with regard to OCTs and ORs seem to be growing in terms of their relevance and importance. The EU TDCO module will fill that gap by creating interest in EU issues as the module will focus on issues that relates to the Overseas Countries: the implications of the European Integration for the Overseas; the scope of the EU acquis in the Overseas; the implications of the free movement of capital with the OCT; the influence of EU Law on the taxation of the Overseas. The course will also highlight themes like: the legal and tax system of the Dutch Caribbean Overseas, such as income tax, profit tax, indirect tax (value added tax), tax incentives, international tax law (Taxation and State Aid, Base Erosion and Profit Shifting (BEPS), Tax Information Exchange Agreement (TIEA), EU Treaty Freedoms), Association of the Overseas Countries and Territories (OCTA).

A Jean Monnet Module is a research and teaching programme in the field of European Union studies at a higher education institution. Each Module has a minimum duration of 40 teaching hours per academic year and must focus on one particular discipline in European studies or be multidisciplinary requiring the academic input of several professors and experts. The aim of the modules is to promote research and teaching experience among young researchers, scholars and practitioners in EU issues.