Research Output 1995 2019

2017

Omzetbelasting

Translated title of the contribution: Value Added Taxvan Kesteren, H. & van Hilten, M. E., 1 Dec 2017, 15de druk ed. Deventer: Wolters Kluwer Law & Business. 576 p. (FED Fiscale Studieserie; vol. 2017, no. 6)

Research output: Book/ReportBookScientific

Tax

Omzetting van pensioen in eigen beheer naar de oudedagsverplichting

van der Kamp, F., 15 Oct 2017, In : PE Tijdschrift voor de bedrijfsopvolging. 5, p. 12-18 7 p.

Research output: Contribution to journalArticleProfessional

One Inheritance, One Tax

van Vijfeijken, I., 2017, In : EC Tax Review. 2017, 4, p. 214-219 5 p.

Research output: Contribution to journalArticleScientificpeer-review

Ontwikkelingen schadeverzekeringsrecht

Weterings, W. & Rutten, S., 2017, In : Tijdschrift voor consumentenrecht & handelspraktijken. 5, p. 207-216 10 p.

Research output: Contribution to journalArticleScientificpeer-review

Overgang van de onderneming in de omzetbelasting

Cornielje, S., 15 Jun 2017, In : Fiscaal ondernemingsrecht. 2017, 151, p. 85-109 25 p.

Research output: Contribution to journalArticleScientific

Over gelijk hebben en gelijk krijgen

van Norden, G-J. & Leijten, J. A. M., 2017, Ode aan Bart. Bouwman, J., Groefsema, N. & Grooten, W. (eds.). 1 ed. Kluwer, p. 111-120 10 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Pensioenherziening in het regeerakkoord: Een ambitieus plan

Translated title of the contribution: Pension reform in the coalition agreement: An ambitious planWarren, J., Dec 2017, In : Pensioen & Praktijk. 4, p. 5-8 4 p.

Research output: Contribution to journalArticleProfessional

Proefprocedure over totstandkoming kapitaalverzekeringen: Geen gelijke gevallen

Dusarduijn, S., 27 Jul 2017, 3 p.. No. ECLI:NL:RBDHA:2017:6811, May 18, 2017. (NL Fiscaal; vol. NLF 2017/1748, no. pp. 12-14)

Research output: Memorandum/expositionCase noteProfessional

Prospective overruling in de BTW

Bomer, A., 26 Jan 2017, In : Weekblad voor fiscaal recht. 2017/21, p. 120 - 126 7 p., 2017/21.

Research output: Contribution to journalArticleScientificpeer-review

Rechtsbescherming in het tijdperk van big data

van Hout, M., 31 Aug 2017, In : WFR. 2017, 165, p. 1036-1046 10 p., WFR 2017/165.

Research output: Contribution to journalArticleScientific

Restoring stakeholders’ trust in multinationals’ tax planning practices with corporate social responsibility (CSR)

Jallai, A-G., 2017, Building trust in taxation. Peeters, B., Gribnau, H. & Badisco, J. (eds.). Intersentia, p. 173-201 29 p.

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

Tax planning
Stakeholders
Multinationals
Corporate Social Responsibility
Decision making

Shareholders holding the reins on remuneration: The European say on pay

van der Elst, C., 2017, In : European Company Law. 14, 3, p. 114-120 7 p.

Research output: Contribution to journalArticleScientificpeer-review

13 Downloads (Pure)

Shareholder voice on executive pay: A decade of Dutch say on pay

van der Elst, C. & Lafarre, A., 2017, In : European Business Organization Law Review. 18, 1, p. 51-83 33 p.

Research output: Contribution to journalArticleScientificpeer-review

Open Access
File
shareholder
remuneration
amendment
voting
Netherlands

Spaanse belastingvrijstelling voor Katholieke Kerk kan verboden staatssteun zijn

Verhagen, H., 12 Jul 2017, No. ECLI:EU:C:2017:496 , No. C-74/16, Jun 27, 2017. (NLFiscaal; no. 2017/1631)

Research output: Memorandum/expositionCase noteProfessional

Staatssecretaris informeert Kamer over APA-/ATR-praktijk

Verhagen, H., 14 Jun 2017, 2 p.. No. 2017-0000100477 , May 23, 2017. (NLFiscaal; no. 2017/1337)

Research output: Memorandum/expositionCase noteProfessional

Staatssteunbeschikking Apple

Verhagen, H., 2 Feb 2017, 1 p.. No. SA.38373 , Dec 19, 2016. (NLFiscaal; vol. 5, no. 2017/0251)

Research output: Memorandum/expositionCase noteProfessional

Staatssteun - Luxemburg kende Amazon illegale belastingvoordelen toe

Verhagen, H., 18 Oct 2017, 1 p.. No. IP/17/3701 , No. SA.38944, Oct 04, 2017. (NLFiscaals; no. 2017/2427)

Research output: Memorandum/expositionCase noteProfessional

State aid and Tax Rulings: An assessment of the selectivity criterion of article 107(1) of the TFEU in relation to recent Commission transfer pricing decisions

Verhagen, H., 19 Jun 2017, In : European Taxation. 57, 7, p. 279-287 8 p., Volume 57, no 7.

Research output: Contribution to journalArticleScientific

decision aid
case law
European Commission
taxes
pricing

Taxable and non-taxable transactions

van Kesteren, H., 24 Jan 2017, CJEU recent developments in value added tax 2016. Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. & D. R. (eds.). Vienna: Linde Verlag, p. 209-240 32 p. (Series on International Tax Law).

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientific

case law
transaction

Taxes, duties, levies and charges as part of the taxable amount for value added tax

van Kesteren, H. & van Doesum, A., 2017, In : EC Tax Review. 26, 1, p. 45-57 13 p.

Research output: Contribution to journalArticleScientificpeer-review

Tax governance en CSR: Waar een wil is, is een weg

Gribnau, H., 2017, Springende punten: Van Amersfoort-bundel. p. 121-137 17 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Open Access

Tax treaty case law around the globe 2016

Kemmeren, E. (ed.), 2017, Vienna: Linde Verlag. 433 p. (Series on International Tax Law; vol. 102)

Research output: Book/ReportBook editingScientificpeer-review

587 Downloads (Pure)

The AGM in Europe: Closing the gap between theory and practice

Lafarre, A., 2017, S.l.: [s.n.]. 331 p.

Research output: ThesisDoctoral Thesis

Open Access
File
shareholder
corporate law
absenteeism
participation
economic research

The birth of tax as a legal discipline

Gribnau, H. & Vording, H., 16 Feb 2017, ssrn.com, p. 1-23, 23 p.

Research output: Working paperDiscussion paperOther research output

Taxation
Tax
John Stuart Mill
Guidance
Rechtsstaat

The birth of tax as a legal discipline

Gribnau, H. & Vording, H., 7 Jul 2017, Studies in the history of tax law. Oxford/Portland: Hart Publishing, Vol. 8. p. 37-66 30 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Taxation
Tax
John Stuart Mill
Guidance
Rechtsstaat
European Court of Justice
arbitration
weblog
Austria
taxes

The future of capitalism: "Un-corporating" corporate governance

Mc Cahery, J., Fenwick, M. & Vermeulen, E., 2017, The changing landscape of corporate law in New Zealand. Watson, S. (ed.). New Zealand: University of Canterbury Press, (Centre for Commercial and Corporate Law).

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

28 Downloads (Pure)

The integrity of the tax system after BEPS: A shared responsibility

Gribnau, H., 28 Aug 2017, In : Erasmus Law Review. 2017, 1, p. 12-28 17 p.

Research output: Contribution to journalArticleScientificpeer-review

tax system
taxes
integrity
responsibility
tax law

The tax consultant as publicoOfficer and confidential advisor

Essers, P., Nov 2017, Tax consultants; an occupational group in purgatory; VII. International symposium of fiscal law. Basaran Yavaslar, F. & Günes, K. (eds.). Ankara: Seckin/Hukuk, p. 147-164 18 p.

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

Toerekenen voor de bedrijfsopvolgingsfaciliteiten per 1 juli 2016

Hoogeveen, M. & Lindenhof, R. C. G., 1 Oct 2017, In : MBB: Belastingbeschouwingen: Onafhankelijk Maandblad voor Belastingrecht en Belastingpraktijk. 86, 10, p. 324-344 21 p., 2017/10.

Research output: Contribution to journalArticleScientificpeer-review

Valt er iets van het Iers pensioenstelsel te leren

Warren, J. & Didden, B., Jun 2017, In : PM: Pensioen magazine. 2017, 6/7, p. 25-28 4 p., 85.

Research output: Contribution to journalArticleProfessional

Vaststelling niet-aftrekbare kosten in verband met beoogde verkoop deelneming

Verhagen, H., 2017, No. ECLI:NL:GHARL:2017:636 , Jan 31, 2017. (NLFiscaal; no. 2017/0317)

Research output: Memorandum/expositionCase noteProfessional

VAT and cost sharing in the EU

Cornielje, S., Lejeune, I. & Vermeer, J., 2017, VAT and financial services : Comparative law and economic perspectives. van Brederode, R. & Krever, R. (eds.). Singapore: Springer Singapore, p. 199-222 24 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

VAT effects of year-end transfer pricing adjustments

van den Brekel, R., van Kesteren, H. & van Doesum, A., 2017, In : EC Tax Review. 26, 4, p. 182-192 11 p.

Research output: Contribution to journalArticleScientificpeer-review

Verboden Luxemburgse staatssteun voor GDF Suez (Engie)

Verhagen, H., 9 Feb 2017, 1 p.. No. SA.44888, Jan 04, 2017. (NLFiscaal; vol. 6, no. 2017/0292)

Research output: Memorandum/expositionCase noteProfessional

Verboden Spaanse staatssteunregeling: Selectief karakter

Verhagen, H., 12 Jan 2017, 1 p.. No. ECLI:EU:C:2016:981, Dec 21, 2016. (NLFiscaal; vol. 2, no. 2017/0105)

Research output: Memorandum/expositionCase noteProfessional

Vervolgbesluit WOB-verzoek over cv/bv-structuren en informeelkapitaalrulings

Verhagen, H., 26 Apr 2017, 2 p.. No. 2017-0000080144 , Apr 14, 2017. (NLFiscaal; no. NLF 2017/0904 )

Research output: Memorandum/expositionCase noteProfessional

Voluntary compliance beyond the letter of the Law: Reciprocity and fair play

Gribnau, H., 2017, Building trust in taxation. Peeters, B., Gribnau, H. & Badisco, J. (eds.). Cambridge Antwerp Portland: Intersentia, p. 18-49 32 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

reciprocity
obligation
taxes
taxation
citizen

Voorstellen voor ingrijpende Europese btw-hervormingen

van Norden, G-J., 2017, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2017, 48, 2908.

Research output: Contribution to journalArticleScientific

Vraagpunten betreffende de 403-verklaring: Spijkers met koppen of spijkers op laag water

van der Sangen, G., Dec 2017, In : Tijdschrift voor Ondernemingsbestuur. 2017, 6, p. 202-210 9 p.

Research output: Contribution to journalArticleScientific

Wetsvoorstel terugvordering staatssteun

Verhagen, H., 19 Jul 2017, No. 34 753 , Jul 06, 2017. (NLFiscaal; no. 2017/1695)

Research output: Memorandum/expositionCase noteProfessional

WOB-besluit over cv/bv-structuren en informeelkapitaalrulings

Verhagen, H., 19 Apr 2017, 1 p.. No. 2017-0000060179 , Mar 27, 2017. (NLFiscaal; no. 2017/0842)

Research output: Memorandum/expositionCase noteProfessional

2016

Aanpassing van de Wet Vpb 1969 per 1 januari 2016 in verband met BEPS

Stevens, S., 2016, In : Tijdschrift voor Ondernemingsbestuur. p. 65-77 13 p.

Research output: Contribution to journalArticleScientific

Accounting and taxation: Netherlands

Essers, P., 2016, Corporate Tax Base in the light of the IAS/IFRS and EU Directive 2013/34. Grandinetti, M. (ed.). Kluwer Law International, Vol. 48. p. 151-162 12 p. (Eucotax Series on European Taxation).

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

37 Downloads (Pure)
Open Access
File

Annotatie: Overdracht pand onder voorbehouden huurrecht van minder dan 6% leidt tot toepassing van art. 10 SW.

van Vijfeijken, I., 2016, 2 p.. No. BNB 2016/145, Apr 08, 2016. (BNB; vol. 64, no. 14)

Research output: Memorandum/expositionCase noteProfessional

Annotatie bij Besluit van 27 oktober 2015, nr. BLKB 2015/864 M, Stcrt 2015, 38250 over de herinvesteringsreserve

Essers, P., 2016, 3 p.. No. BNB 2016/60, blz. 1451 t/m 1453, No. Besluit van 27 oktober 2015, nr. BLKB 2015/864 M, (BNB; vol. BNB 2016/60)

Research output: Memorandum/expositionCase noteScientific

Annotatie bij HR 11 november 2016: Integratieheffing en erfpachtcanon

Bomer, A., 15 Dec 2016, No. 09/02220, Nov 11, 2016. (NL Fiscaal; no. 2016/0763)

Research output: Memorandum/expositionCase noteScientific