Fiscal Institute Tilburg (FIT)

Research Output

2020

Actualiteiten met betrekking tot de splitsingsvrijstelling in de overdrachtsbelasting

van der Burgt, B., 9 Apr 2020, In : WPNR: Weekblad voor privaatrecht, notariaat en registratie. 2020, 7278, p. 269-271

Research output: Contribution to journalArticleProfessional

Belastingontwijking bedraagt paar honderd miljard

Translated title of the contribution: Tax avoidance costs a few hunderd billionLejour, A., 13 Feb 2020, In : Economisch Statistische Berichten. 105, 4782, p. 96-96

Research output: Contribution to journalArticleProfessional

Beschikking toeslagen; geen bezwaar mogelijk tegen inkomensgegevens ex-partner

Thomas, E., 2020, In : NLFiscaal. 2020, 1287

Research output: Contribution to journalArticleScientific

Bestedingsreserve

van der Burgt, B., 11 Mar 2020, Cursus Belastingrecht Vennootschapsbelasting: Studenteneditie 2019-2020. Deventer: Wolters Kluwer, 5 p.

Research output: Chapter in Book/Report/Conference proceedingEntry for encyclopedia/dictionaryProfessional

Brede groep gedupeerde ouders Kinderopvangtoeslag gecompenseerd

Thomas, E., 2020, In : NLFiscaal. 2020, 0727

Research output: Contribution to journalArticleProfessional

Comparative analysis of the general anti-abuse rule of the anti-tax avoidance directive: An effective tool to tackle tax avoidance?

Öner, C., 2020, In : EC Tax Review. 29, 1, p. 38-52

Research output: Contribution to journalArticleScientificpeer-review

De balans tussen werk en pensioen

Westerhout, E., Jan 2020, In : PM: Pensioen magazine. 25, 1, p. 23-27 5 p.

Research output: Contribution to journalArticleProfessional

De bedrijfsfusie - diverse onderdelen (2.5.0, 2.5.1, 2.5.2, 2.5.3 en 2.5.4) en subonderdelen - update 2020

van der Burgt, B., 8 Jan 2020, Cursus Belastingrecht Vennootschapsbelasting. 116 p.

Research output: Chapter in Book/Report/Conference proceedingEntry for encyclopedia/dictionaryProfessional

De last van onbelaste winsten: Belastingontwijking in en door Nederland

Translated title of the contribution: The burden of untaxed profits: tax avoidance in and throught the NetherlandsLejour, A., 7 Feb 2020, Tilburg: Tilburg University. 78 p.

Research output: Book/ReportBookScientific

Open Access
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128 Downloads (Pure)

De verrekening van voorvoegingsrenten- en verliezen

Elsweier, F. & Noij, Y., 9 Jan 2020, In : Weekblad voor fiscaal recht. 7316, WFR 2020/4, p. 22-31 10 p., 2020/4.

Research output: Contribution to journalArticleProfessional

EATLP 2019 tax procedures in the Netherlands

van Hout, D., 1 Mar 2020, (Accepted/In press) EATLP 2019 tax procedures. EATLP / IBFD, p. 1-16 16 p.

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

Eindrapport Adviescommissie uitvoering toeslagen: ‘Omzien in verwondering 2’

Thomas, E., 2020, In : NLFiscaal. 2020, 0726

Research output: Contribution to journalArticleProfessional

Financiële verslaggeving over belastingen: Het komt er nu echt aan!

Taha, R., 25 May 2020, In : Weekblad Fiscaal Recht. WFR 2020/96

Research output: Contribution to journalArticleScientific

Financiele verslaggeving over belastingen: het komt er nu echt aan.

Russo, R. & Taha, R., 28 May 2020, In : Weekblad voor fiscaal recht. 28052020, 7336, p. 643-650 7 p., WFR 2020/96.

Research output: Contribution to journalArticleScientificpeer-review

Fiscale actualiteiten stamrecht-bv's

van der Kamp, F., 15 Apr 2020, In : PM: Pensioen magazine. 2020, 4, p. 36-39 4 p.

Research output: Contribution to journalArticleProfessional

Fiscale aftrekbaarheid van aan-en verkoopkosten inzake deelnemingen; helaas nog steeds geen duidelijkheid

Elsweier, F., de Vries, R. J. & Harteveld, A., 1 Feb 2020, In : MBB: Belastingbeschouwingen: Onafhankelijk Maandblad voor Belastingrecht en Belastingpraktijk. Jaargang 89, 2020/2/5, p. 58-69 12 p., 2020/2/5.

Research output: Contribution to journalArticleProfessional

Fiscale steunmaatregelen tijdens de coronarecessie

Translated title of the contribution: Tax measures during the corona crisisLejour, A., 16 Apr 2020, In : Weekblad Fiscaal Recht. 149, 7337, p. 441-445 5 p.

Research output: Contribution to journalArticleProfessional

Open Access
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3 Downloads (Pure)

Global tax justice: Who's involved?

Peters, C., 2020, (Accepted/In press) Ethics and Taxation. Van Brederode, R. (ed.). Singapore: Springer Nature, 23 p.

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

Handel in herinvesteringsreservelichamen

van der Burgt, B., 11 Mar 2020, Cursus Belastingrecht Vennootschapsbelasting. 15 p.

Research output: Chapter in Book/Report/Conference proceedingEntry for encyclopedia/dictionaryProfessional

Handreikingen van de Belastingdienst voor de aangifte IB: Waar moet op gelet worden?!

van der Kamp, F., 15 Dec 2020, In : Vakblad Financiële Planning. 2019, 102, p. 15-19 5 p.

Research output: Contribution to journalArticleProfessional

Het vermogen van ANBI’s: over fiscale oases en falend toezicht

van Bakel, M., 2 Jul 2020, In : Fiscaal Tijdschrift Vermogen. p. 15-20 6 p., 2020/4-15.

Research output: Contribution to journalArticleProfessional

Hoge Raad bevestigt saldomethode voor pensioen

van der Kamp, F., 7 Jan 2020, In : PM: Pensioen magazine. 2020, 1

Research output: Contribution to journalArticleProfessional

Huurtoeslag: Geen redelijke belangenafweging bij afwijzing herzieningsverzoek

Thomas, E., 2020, In : NLFiscaal. 2020, 0016

Research output: Contribution to journalArticleProfessional

Ik-opa-testament. Fictieve verkrijging krachtens erfrecht. Legaat of last

van Vijfeijken, I., 2020, In : BNB - Beslissingen in belastingzaken. 2020, 3 p., 2020/16.

Research output: Contribution to journalCase noteProfessional

Income Shifting and Organizational Form Choice: Evidence from Europe

Lejour, A. & Massenz, G., 15 Apr 2020, Tilburg: CentER, Center for Economic Research, 39 p. (CentER Discussion Paper; vol. 2020-013).

Research output: Working paperDiscussion paperOther research output

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31 Downloads (Pure)

Instellingen van Algemeen of Sociaal Belang

van Bakel, M. & de Wijkerslooth, S. A. M., Mar 2020, Deventer: Wolters Kluwer. 252 p.

Research output: Book/ReportBookScientific

Juridische fusie - diverse onderdelen (2.7.0.A, 2.7.0.C, 2.7.0.D, 2.7.0.E, 2.7.0.F, 2.7.0.G, 2.7.0.H) en subonderdelen - update 2020

van der Burgt, B., 28 Jan 2020, Cursus Belastingrecht Vennootschapsbelasting. 112 p.

Research output: Chapter in Book/Report/Conference proceedingEntry for encyclopedia/dictionaryProfessional

Juridische splitsing - diverse onderdelen (2.6.0.A, 2.6.0.C, 2.6.0.D, 2.6.0.E, 2.6.0.F en 2.6.0.G) en subonderdelen - update 2020

van der Burgt, B., 10 Feb 2020, Cursus Belastingrecht Vennootschapsbelasting. 167 p.

Research output: Chapter in Book/Report/Conference proceedingEntry for encyclopedia/dictionaryProfessional

Kamerbrief over de voortgang van de hersteloperatie Toeslagen

Thomas, E., 2020, In : NLFiscaal. 2020, 1133

Research output: Contribution to journalArticleScientific

Kamerbrief uitbreiding onderzoeksprocedure naar mogelijke staatssteun aan Inter IKEA

Translated title of the contribution: Parliamentary letter extension procedure possible state aid Inter IKEAvan Hulten, M., 21 May 2020, In : NL Fiscaal. 5, 21, p. 33-35 3 p.

Research output: Contribution to journalCase noteProfessional

Kosten traplift als specifieke zorgkosten aftrekbaar; geen aanvraag Wmo

Thomas, E., 2020, In : NLFiscaal. 2020, 0357

Research output: Contribution to journalArticleProfessional

Limitation of holding structures for intra-EU dividends: An end to tax avoidance?

Lejour, A., Baerentsen, S. & van 't Riet, M., 2 Apr 2020, In : World Tax Journal. 12, 2, 37 p.

Research output: Contribution to journalArticleScientificpeer-review

Moet bouwsparen geintroduceerd worden in de fiscale wetgeving

Staats, G. & van den Heuvel-Warren, J., Apr 2020, In : Maandblad Belasting Beschouwingen. 2020/4, 4, p. 148-157 9 p., MBB 2020/12.

Research output: Contribution to journalArticleScientificpeer-review

Nationaal verbod op verliesimport bij zetelverplaatsing niet strijdig met VWEU

Translated title of the contribution: Domestic restriction on loss import in case of transfer of seat not in conflict with TFEUvan Hulten, M., 19 Mar 2020, In : NL Fiscaal. 5, 12, p. 43-48 6 p., (C-405/18, ECLI:EU:C:2020:127; 27/02/20).

Research output: Contribution to journalCase noteProfessional

Netherlands: Constructive dividend as a result of interest-free loan in Ireland: extra-territorial application of the Dutch arm’s length principle?

Peters, C., 2020, (Accepted/In press) Tax Treaty Case Law Around the Globe 2019. Kemmeren, E. & Lang, M. (eds.). Amsterdam: IBFD

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Noot bij A-G, 16 december 2019, NLF 2020/0001 (Toepassingsbereik inkomensafhankelijke combinatiekorting: Pleidooi A-G)

Dusarduijn, S., 2 Jan 2020, In : NLFiscaal. 5, 1, p. 4-6 3 p., NLF 2020/0001.

Research output: Contribution to journalCase noteProfessional

1 Downloads (Pure)

Noot bij A-G 26 maart 2020

Russo, R., 30 Apr 2020, In : NL Fiscaal. 2020/18, NLF2020/0998, p. 11-12 2 p.

Research output: Contribution to journalArticleProfessional

Noot bij A-G HvJ EU 29 oktober 2019, NLF 2020/0107 (Misbruik van recht bij jachtenverhuurstructuren)

Bomer, A., 9 Jan 2020, In : NL Fiscaal. 5, 2, p. 27-28 2 p., NLF 2020/0107.

Research output: Contribution to journalCase noteScientificpeer-review

noot bij Hof Amsterdam 7 april 2020, 18/00602

Russo, R., 11 Jun 2020, In : NL Fiscaal. 2020, 24, p. 15-16 2 p., NLF2020/1328.

Research output: Contribution to journalArticleProfessional

noot bij Hof Den Haag 190220

Russo, R., 19 Mar 2020, In : NL Fiscaal. 12, NLF2020/0660, p. 15-16 2 p.

Research output: Contribution to journalArticleProfessional

Noot bij MvF, 13 december 2019, NLF 2020/0104 (Besluit niet-kwalificerende buitenlands belastingplichtigen)

Dusarduijn, S., 9 Jan 2020, In : NLFiscaal. 5, 2, p. 20-22 3 p., NLF 2020/0104 .

Research output: Contribution to journalCase noteProfessional

Overzicht 15 jaar bevindingen werking toeslagenstelsel

Dusarduijn, S., 5 Mar 2020, In : NLFiscaal. 5, 10, p. 31-32 2 p., NLF 2020/0569.

Research output: Contribution to journalCase noteProfessional

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Parlementaire voortgang wetsvoorstel ‘hardheidsaanpassing Awir’

Thomas, E., 2020, In : NLFiscaal. 2020, 1392

Research output: Contribution to journalArticleScientific

Pension Reform in the Netherlands

Westerhout, E., 31 Mar 2020, Tilburg: CentER, Center for Economic Research, 18 p. (CentER Discussion Paper; vol. 2020-012).

Research output: Working paperDiscussion paperOther research output

File
23 Downloads (Pure)

Proefschrift: drie stellingen: Aiming for Well-Being through Taxation: A Framework of Caution and Restraint for States

Translated title of the contribution: Dissertation: three positionsvan Hulten, M., 1 Feb 2020, In : WPNR: Weekblad voor Privaatrecht, Notariaat en Registratie . 151, 7268, p. 96-98 3 p.

Research output: Contribution to journalArticleProfessional

Real-time data gathering: What has the smart meter to do with the standard audit file for tax?

Bomer, A., 14 Jan 2020

Research output: Non-textual formWeb publication/siteProfessional

Open Access

Reconstructing the treaty network: EU report

Kemmeren, E., Garcia Prats, A., Haslehner, W., Heydt, V., Kofler, G., Pinto Nogueira, J. F., Pistone, P., Raventós-Calvo, S., Raingeardde la Blétière, E., Richelle, I., Rust, A., Shiers, R. & Valente, P., 2 Jul 2020, Reconstructing the treaty network . Duff, D. & Gutmann, D. (eds.). Rotterdam: International Fiscal Association - IFA, Vol. 105A. p. 53-80 28 p. (CAHIERS DE DROIT FISCAL INTERNATIONAL, Studies on International Fiscal Law by the International Fiscal Association; vol. 105A).

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