Research Output 1995 2019

2017

DGA: Aanmerkelijk belang, werkzaamheidsvermogen en huwelijksvermogensrecht

Hoogeveen, M. & Van den Dool, R. P., 20 Nov 2017, In : Fiscaal ondernemingsrecht. 153, 2, p. 157-172 16 p., 2017/153.2.

Research output: Contribution to journalArticleScientificpeer-review

Een aantal specifieke winstbepalingen in het cctb voorstel nader bezien

Russo, R., 23 Mar 2017, In : Weekblad voor fiscaal recht. 7184, 2017/65, p. 408-414 6 p., 2017/65.

Research output: Contribution to journalArticleScientificpeer-review

FinTech and the financing of enterprises: From crowdfunding to marketplace lending

Mc Cahery, J., Fenwick, M. & Vermeulen, E., 12 May 2017, Lex Research Ltd, 46 p.

Research output: Working paperDiscussion paperOther research output

Financing
Lending
Small and medium-sized enterprises
Bank lending
Loans

Fiscaal-juridische aandachtspunten van (stakings)lijfrente bij de bv

van der Kamp, F., 15 Jun 2017, In : PM: Pensioenmagazine. Pensioen Magazine, 4 p.

Research output: Contribution to journalArticleProfessional

Fiscaal ondernemingsrecht (Jurisprudentie IB-Winst en TBS-regeling) 2017

Essers, P. & van Kempen, T., 2017, Deventer: Wolters Kluwer. 1034 p.

Research output: Book/ReportBookProfessional

Fiscale aspecten van het pensioenstelsel per 2020

Translated title of the contribution: Tax aspects of the pension system per 2020Starink, B., Feb 2017, In : MBB: Belastingbeschouwingen: Onafhankelijk Maandblad voor Belastingrecht en Belastingpraktijk. 86, 2, p. 60-68 9 p.

Research output: Contribution to journalArticleScientificpeer-review

Pensions
Tax

Gebruik camera's voor controle prive gebruik auto

Russo, R., 29 Mar 2017

Research output: Non-textual formWeb publication/siteOther research output

Open Access

Geen fiscale eenheid zonder niet-ingezeten moeder; verdrag Nederland Israël

Verhagen, H., 5 Jan 2017, 1 p.. No. ECLI:NL:PHR:2016:1240, Nov 30, 2016. (NLFiscaal; vol. 1, no. 2017/0008)

Research output: Memorandum/expositionCase noteProfessional

113 Downloads (Pure)

Good tax governance: A matter of moral responsibility and transparency

Gribnau, H. & Jallai, A-G., 12 May 2017, In : Nordic Tax Journal. 1, 1, p. 70-88 19 p.

Research output: Contribution to journalArticleScientificpeer-review

Open Access
File
Governance
Tax
Tax planning
Moral responsibility
Transparency

Gross withholding taxes: Is the Court of Justice of the European Union back on track with regard to deductible expenses?

Kemmeren, E., 4 Jan 2017, In : EC Tax Review. 26, 2017/1, p. 2-9 8 p., 2017/1.

Research output: Contribution to journalArticleScientificpeer-review

Het winstbegrip in het CCTB-voorstel als mogelijk baken voor een toekomstig EU fiscal winstbegrip

Essers, P., 2017, In : Fiscaal ondernemingsrecht. 2017, april, p. 59-65 7 p., TFO 2017/150.3.

Research output: Contribution to journalArticleScientificpeer-review

Hoe soepel is de koepel(vrijstelling)?

van Kesteren, H. & van Doesum, A., 23 Sep 2017, Ode aan Bart: Van Zadelhoff-bundel. Bouwman, J., Groefsema, N. & Grooten, W. (eds.). Deventer: Wolters Kluwer Law & Business, p. 59-73 15 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Houdstervennootschappen en het recht op aftrek van voorbelasting in de btw

Cornielje, S., 20 Feb 2017, In : Fiscaal ondernemingsrecht. 2017, 149, 10 p., 149.2.

Research output: Contribution to journalArticleScientific

International tax justice between Machiavelli and Habermas

Essers, P., 2017, Building trust in taxation. Peeters, B., Gribnau, H. & Badisco, J. (eds.). Cambridge: Intersentia, p. 235-265 31 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Introduction

Gribnau, H., Peeters, B. & Badisco, J., 2017, Building Trust in Taxation. Peeters, B., Gribnau, H. & Badisco, J. (eds.). Cambridge: Intersentia, p. 1-13 13 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Investment terms and level of control of China’s Sovereign Wealth Fund in its portfolio firms

Li, J., Nov 2017, Oxford Handbook of Sovereign Wealth Funds. Oxford University Press, p. 367-432 66 p. (Oxford Handbooks).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Sovereign wealth funds
China
Investors
Voting rights
Equity

Kamerbrief over APA’s en ATR’s en de sanctielijst

Verhagen, H., 2 Aug 2017, No. 2017-0000126499 , Jul 01, 2017. (NLFiscaal; no. 2017/1837)

Research output: Memorandum/expositionCase noteProfessional

Kroniek - de rechter en de BOR

Hoogeveen, M., Aug 2017, In : Het Register. 8, p. 28-34 7 p., 2017/8, p. 28.

Research output: Contribution to journalArticleProfessional

Let's go nudge

van Hout, M., 17 Jul 2017, 2 p.

Research output: Other contributionOther research output

7 Downloads (Pure)

Nabestaandenpensioen: Versnipperde vormgeving vertroebelt risico’s

Starink, B., Visser, M., Slootweg, E. J., Everdingen, van, M., Fraterman, A., Kampen, van, J. & Straalen, van, Y., Oct 2017, NETSPAR, 46 p. (Netspar Occasional Papers; vol. 2017, no. 6).

Research output: Working paperDiscussion paperOther research output

Open Access
58 Downloads (Pure)

Nabestaandenpensioen niet verzekerd

Starink, B. & Visser, M., Oct 2017, In : Netspar News. 30 p.

Research output: Contribution to journalArticleProfessional

File
18 Downloads (Pure)

Nabestaandenpensioen niet verzekerd

Starink, B. & Visser, M., Nov 2017, In : PM: Pensioen magazine. 2017, 11, p. 6-11

Research output: Contribution to journalArticleProfessional

Open Access
File

Netherlands - Exit taxation of a substantial shareholder: Tax treaty override?

Kemmeren, E., 2017, Tax Treaty Case Law around the Globe 2016. Kemmeren, E., Smit, D., Essers, P., Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Storck, A. (eds.). Vienna: Linde Verlag, Vol. 102. p. 321-352 32 p. (Series on International Tax Law; vol. 102).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Noot bij A-G HvJ EU, 1 maart 2017, NLF 2017/0604 (DNB Banka)

Cornielje, S., 2017, No. C-326/15, No. ECLI:EU:C:2017:719 , Mar 01, 2017. (NLFiscaal)

Research output: Memorandum/expositionCase noteScientific

Noot bij A-G HvJ EU, 1 maart 2017, NLF 2017/0605 (Aviva)

Cornielje, S., 2017, No. C-605/15, No. ECLI:EU:C:2017:718, Mar 01, 2017. (NLFiscaal)

Research output: Memorandum/expositionCase noteScientific

Noot bij A-G HvJ EU, 5 april 2017, NLF 2017/0889 (Comm. v. Duitsland)

Cornielje, S., 2017, No. C-616/15, No. ECLI:EU:C:2017:272 , Apr 05, 2017. (NLFiscaal)

Research output: Memorandum/expositionCase noteScientific

Noot bij conclusie AG 31 juli 2017

Russo, R., 31 Aug 2017, 2 p.. No. ECLI:NL:PHR:2017:727, No. 17/00726, Jul 31, 2017.

Research output: Memorandum/expositionCase noteProfessional

Noot bij Hof Den Haag 27 juni 2017

Russo, R., 3 Aug 2017, 2 p.. No. ECLI:NL:GHDHA: 2017:2123, No. 16/00543 t/m 16/00545, Jun 27, 2017.

Research output: Memorandum/expositionCase noteProfessional

Noot bij Hoge Raad, 14 april 2017, FED 2017/141 (Geen keuze tussen regels omtrent bewijslastverdeling)

van Norden, G-J., 2017, No. 15/01901, No. ECLI:NL:HR:2017:680, Apr 14, 2017. (FED; vol. 2017, no. 23)

Research output: Memorandum/expositionCase noteScientific

Noot bij Hoge Raad, 14 oktober 2016, FED 2017/39 (Gemeente heeft door samenstel van handelingen in wezen geen vergoeding bedongen)

van Norden, G-J., 2017, No. 15/00664, No. ECLI:NL:HR:2016:2337 , Oct 14, 2016. (FED; vol. 2017, no. 6)

Research output: Memorandum/expositionCase noteScientific

Noot bij Hoge Raad, 17 juni 2016, FED 2017/38 (Geen verkrijging economisch eigendom voor de overdrachtsbelasting)

van Norden, G-J., 2017, No. 15/04005, No. ECLI:NL:HR:2016:1202, Jun 17, 2016. (FED; vol. 2017, no. 6)

Research output: Memorandum/expositionCase noteScientific

Noot bij Hoge Raad, 23 juni 2017, FED 2017/142 (Eindarrest gemeente Woerden. Volledig recht op aftrek bij ‘schoolstructuur’)

van Norden, G-J., 2017, No. 13/02651, No. ECLI:NL:HR:2017:1132, Jun 23, 2017. (FED; vol. 2017, no. 23)

Research output: Memorandum/expositionCase noteScientific

Noot bij Hoge Raad, 25 november 2016 (Reikwijdte btw-vrijstelling beheer van gemeenschappelijke beleggingsfondsen)

van Norden, G-J., 2017, No. 11/04540, No. ECLI:NL:HR:2016:2684, Nov 25, 2016. (FED; vol. 2017, no. 42)

Research output: Memorandum/expositionCase noteScientific

Noot bij Hoge Raad, 29 september 2017 (Kwaliteitsregeling veebranche is een verzekering)

van Norden, G-J., 2017, No. 16/03971, No. ECLI:NL:HR:2017:2451, Sep 29, 2017. (NLFiscaal; vol. 2017, no. 2347)

Research output: Memorandum/expositionCase noteScientific

Noot bij Hoge Raad, 7 juli 2017, FED 2017/143 (Herstelarrest. Herstel van eindarrest gemeente Woerden)

van Norden, G-J., 2017, No. 13/02651, No. ECLI:NL:HR:2017:1238 , Jul 07, 2017. (FED; vol. 2017, no. 23)

Research output: Memorandum/expositionCase noteScientific

Noot bij HR, 24 november 2017, NLF 2017/2865

Cornielje, S., 2017, No. 16/00961, No. ECLI:NL:HR:2017:2983 , Nov 24, 2017. (NLFiscaal)

Research output: Memorandum/expositionCase noteScientific

Noot bij HR 10 februari 2017, nr 15/04645

Russo, R., 1 May 2017, In : Fiscaal weekblad FED. 2017, 9, p. 30-31 2 p., Fed 2017/67.

Research output: Contribution to journalArticleScientific

Noot bij HvJ EU, 21 september 2017, NLF 2017/2341 (Aviva)

Cornielje, S., 2017, No. C‑605/15, No. ECLI:EU:C:2017:718, Sep 21, 2017. (NLFiscaal)

Research output: Memorandum/expositionCase noteScientific

Noot bij HvJ EU, 21 september 2017, NLF 2017/2342 (DNB Banka)

Cornielje, S., 2017, No. C-326/15, No. ECLI:EU:C:2017:719 , Sep 21, 2017. (NLFiscaal)

Research output: Memorandum/expositionCase noteScientific

Noot bij HvJ EU, 4 mei 2017, NLF 2017/1160 (Comm. v. Luxemburg)

Cornielje, S., 2017, No. C-274/15, No. ECLI:EU:C:2017:333, May 04, 2017. (NLFiscaal)

Research output: Memorandum/expositionCase noteScientific

Noot bij HvJ EU 21 september 2017, NLF 2017/2343 (Comm. v. Duitsland)

Cornielje, S., 2017, No. C-616/15, No. ECLI:EU:C:2017:721, Sep 21, 2017. (NLFiscaal)

Research output: Memorandum/expositionCase noteScientific

Noot bij Rb. Noord Holland, 14 september 2017, NLF 2017/2611

Cornielje, S., 2017, No. AWB-15_3140, No. ECLI:NL:RBNNE:2017:3848 , Sep 14, 2017. (NLFiscaal)

Research output: Memorandum/expositionCase noteScientific

Noot bij Rb. Noord Holland, 9 juni 2017, NLF 2017/1682

Cornielje, S., 2017, No. AWB - 15 _2895, No. ECLI:NL:RBNHO:2017:4553 , Jun 09, 2017. (NLFiscaal)

Research output: Memorandum/expositionCase noteScientific

Noot bij Rb NH 19 juli 2017

Russo, R., 31 Aug 2017, 2 p.. No. ECLI:NL:RBNHO:2017:5525, No. 15/5752, Jul 19, 2017.

Research output: Memorandum/expositionCase noteProfessional

Notaris waakt (ook) voor uw saeck: Afschaffing pensioen in eigen beheer

van der Kamp, F., 15 Mar 2017, In : Notariaat Magazine. maart, 1 p.

Research output: Contribution to journalArticlePopular

No taxation without representation (Opinie)

Essers, P., 2017, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2017, 36, p. 1-3 3 p., 2017/2169.

Research output: Contribution to journalArticleScientific

Note for Court of Justice of the European Union, 20 October, 2016, H&I 2017/79 (Plöckl - VAT exemption in respect of an intra-Community supply. No specific evidence of tax evasion)

van Norden, G-J., 2017, No. C-24/15 , No. ECLI:EU:C:2016:791 , Oct 20, 2016. (Highlights & Insights in European Taxation; vol. 2017)

Research output: Memorandum/expositionCase noteScientific

Nudging

Essers, P., 2017, In : Weekblad Fiscaal Recht. 2017, 7192, p. 668-669 2 p., WFR 2017/105.

Research output: Contribution to journalArticleProfessional