Fiscal Institute Tilburg (FIT)

  • Netherlands

Research Output

Article

Bespreking besluit 29 maart 2004. Geruisloze terugkeer uit BV na ruisende inbreng

van Kempen, M. L. M., 2004, In : Vakstudienieuws.

Research output: Contribution to journalArticleProfessional

Bespreking Brief staatssecr 19 jan 2006 (meewerkaftrek, meewerkbeloning)

van Kempen, M. L. M., 2006, In : Vakstudienieuws . p. 37-40

Research output: Contribution to journalArticlePopular

Bespreking conclusie Overgaauw 21 dec 2005 (ondernemerschap)

van Kempen, M. L. M., 2006, In : Vakstudienieuws . p. 56-57

Research output: Contribution to journalArticlePopular

Bespreking Hof Arnhem 18 januari 2004, nr, 02/339 (geruisloze inbreng)

van Kempen, M. L. M., 2004, In : Vakstudienieuws.

Research output: Contribution to journalArticleProfessional

Bespreking Hof Den Bosch 15 febr 2006 (stakingswinst)

van Kempen, M. L. M., 2006, In : Vakstudienieuws . p. 61-62

Research output: Contribution to journalArticlePopular

Bespreking Hof Den Bosch 15 juli 2005 (ondernemerschap)

van Kempen, M. L. M., 2006, In : Vakstudienieuws. p. 33-35

Research output: Contribution to journalArticlePopular

Bespreking Hof Den Bosch 1 november 2003, nr. 00/0964

van Kempen, M. L. M., 2004, In : Vakstudienieuws.

Research output: Contribution to journalArticleProfessional

Bespreking Hof 's-Gravenhage 12 maart 2004, nr. 02/2152 (vof tussen echtgenoten)

van Kempen, M. L. M., 2004, In : Vakstudienieuws.

Research output: Contribution to journalArticleProfessional

Bespreking Hoge Raad 13 okt 2006 (optiecontract)

van Kempen, M. L. M., 2006, In : Vakstudienieuws. p. 80-83

Research output: Contribution to journalArticlePopular

Bespreking HR 14 juli 2006 (ondernemerschap)

van Kempen, M. L. M., 2006, In : Vakstudienieuws. p. 58-63

Research output: Contribution to journalArticlePopular

Bespreking HR 20 okt 2006 (geruisloze omzetting)

van Kempen, M. L. M., 2006, In : Vakstudienieuws . p. 41-44

Research output: Contribution to journalArticlePopular

Bespreking HR 20 okt 2006 (optiecontracten)

van Kempen, M. L. M., 2006, In : Vakstudienieuws. p. 60-63

Research output: Contribution to journalArticlePopular

Bespreking HR 20 okt 2006 (optiecontracten)

van Kempen, M. L. M., 2006, In : Vakstudienieuws. p. 57-60

Research output: Contribution to journalArticlePopular

Bespreking van het rapport van de Commissie Van Dijkhuizen

Stevens, S. A., 2014, In : WPNR: Weekblad voor privaatrecht, notariaat en registratie. 2014, 7006, p. 162-169 7 p., 2014-7006.

Research output: Contribution to journalArticleProfessional

Betekenis van interne beheersing voor compliance in de fiscaliteit

Russo, R. & Hein, R., 1 Feb 2018, In : Tijdschrift voor compliance. 2018-1, 2018-1, p. 49-54 5 p.

Research output: Contribution to journalArticleScientific

Beter ten halve gekeerd dan ten hele gedwaald. Over vernietigde beschikkingen, schadevergoedingen en hoe verder

Happé, R. H., 1998, In : Weekblad voor Fiscaal Recht. 127, 1998/6298, p. 925-943 19 p.

Research output: Contribution to journalArticleScientific

Bevordering speur- en ontwikkelingswerk: vermindering loonbelasting en verhoging zelfstandigenaftrek

Caanen, J. C., 1995, In : Advies. 3, p. 5-10

Research output: Contribution to journalArticleProfessional

Bijdrage noodzaak

Gribnau, J. L. M., 26 Feb 2008, In : Het Financieele Dagblad. p. 6-6 1 p.

Research output: Contribution to journalArticlePopular

File
31 Downloads (Pure)

Bijwerkingen van box 3 in financiering van het midden- en kleinbedrijf

Rijkers, A. C., 2002, In : Fiscaal Tijdschrift Vermogen. 3, p. 5-8 4 p.

Research output: Contribution to journalArticleScientific

Bij wie is de hypotheekrente aftrekbaar?

Gubbels, N., 15 Mar 2007, In : WPNR: Weekblad voor privaatrecht, notariaat en registratie. 7 p., 6702.

Research output: Contribution to journalArticleProfessional

Blauwdruk winstbelastingen in de toekomst

Rijkers, A. C., 2010, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2010, 2282, p. 1-4

Research output: Contribution to journalArticleScientific

Blijft het tobben met het pensioen van de dga ?

Dietvorst, G. J. B., 2000, In : PM: Pensioen magazine. 11, p. 12-16 5 p.

Research output: Contribution to journalArticleScientific

Boekhouding als grondslag voor fiscale winstberekening

van Oers, M. H. M., 1999, In : Maandblad voor Accountancy en Bedrijfseconomie. 73, 5, p. 287-289 3 p.

Research output: Contribution to journalArticleScientific

Bonuscertificaten bij coöperaties

Caanen, J. C., 1999, In : Tijdschrift Financieel Management. 3, p. 76-78 3 p.

Research output: Contribution to journalArticleProfessional

Box III en het Eerste Protocol bij het EVRM op regelgevend niveau: Een andere uitkomst is denkbaar

Thomas, E., 2018, In : Fiscaal Tijdschrift Vermogen. 2018, 5, 21.

Research output: Contribution to journalArticleProfessional

Braveheart behind the dikes of Alice in wonderland?

van der Geld, J. A. G., 2004, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 5, 2004, p. 1-2 2 p.

Research output: Contribution to journalArticlePopular

Brede groep gedupeerde ouders Kinderopvangtoeslag gecompenseerd

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

Research output: Contribution to journalArticleProfessional

Btw-aspecten van leegstand van vastgoed

van Norden, G. J. & Leijten, J. A. M., 2010, In : WPNR: Weekblad voor privaatrecht, notariaat en registratie. 141, 6861, p. 773-783

Research output: Contribution to journalArticleScientific

BTW en onzakelijk gebruik of privégebruik

van Kesteren, H. W. M. & Bijl, J. B. O., 2006, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2006, 1591

Research output: Contribution to journalArticleScientific

Btw in de pensioenwereld: Continu in beweging

van Norden, G-J. & de Kok, M. E., 2015, In : Pensioen & Praktijk. 3, p. 26-29 4 p.

Research output: Contribution to journalArticleProfessional

Btw-teruggaaf en buitenlandse financiële instellingen

van Norden, G. J. & Westerveld, J., 2010, In : BTW brief. 2010, 10, p. 3-8

Research output: Contribution to journalArticleProfessional

Burgerparticipatie in fiscale beleidsregelvorming

Gribnau, J. L. M., 2005, In : Juvat-Bulletin. 12, 3, p. 7-25 44 p.

Research output: Contribution to journalArticleScientific

C.F. Access to information. Rights of defence

Thomas, E., 2020, In : Highlights & Insights. 2020, 264

Research output: Contribution to journalArticleScientific

Calculation of the (Pre-)Pro Rata under EU VAT Law

van Kesteren, H. W. M. & Gabriel, M., 2011, In : International VAT Monitor. 22, 5, p. 332-337 6 p.

Research output: Contribution to journalArticleScientific

Capital mobility, wage bargaining and social insurance policies in an economic union

Lejour, A. M. & Verbon, H. A. A., 1996, In : International Tax and Public Finance. 3, 4, p. 495-514

Research output: Contribution to journalArticleScientificpeer-review

24 Citations (Scopus)

Caterpillar financial services: No refund of VAT levied in breach of EU law. Expiry of limitation period

Thomas, E., 2018, In : Highlights & Insights. 2018, 51

Research output: Contribution to journalArticleProfessional

CCCTB: Enhanced speed ahead for improvement

Kemmeren, E. C. C. M., 2011, In : EC Tax Review. 2011, 5, p. 208-210

Research output: Contribution to journalArticleScientific

CCCTB dreigt aan vlijt ten onder te gaan

Essers, P. H. J., 2007, In : Weekblad voor Fiscaal Recht. 6727, p. 741-742 2 p.

Research output: Contribution to journalArticleScientific

Certificering van vermogen: vereenzelviging voor de inkomstenbelasting?

Dusarduijn, S. M. H., 2008, In : WPNR: Weekblad voor privaatrecht, notariaat en registratie. 139, 6737, p. 26-38 48 p.

Research output: Contribution to journalArticleScientificpeer-review

File
2816 Downloads (Pure)

CFE: Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers, 7 Apr 2017, In : European Taxation. 57, 4, p. 163-172 10 p.

Research output: Contribution to journalArticleProfessional

CFE: opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest

Kemmeren, E., García Prats, A., Haslehner, W., Heydt, V., Kofler, G., Lang, M., Nogueira, J. F. P., Pistone, P., Raingeard de la Blétière, E., Raventos-Calvo, S., Rust, A., Richelle, I. & Shiers, R., 2017, In : European Taxation. 57, 1, p. 30-34 5 p.

Research output: Contribution to journalArticleProfessional

CFE: Opinion Statement ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU

CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers, 2017, In : European Taxation. 57, 8, p. 354-357 4 p.

Research output: Contribution to journalArticleProfessional

CFE: Opinion Statement ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

Kemmeren, E. & The members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers, CFE. ECJ. T. F., 2018, In : European Taxation. 58, 2-3, p. 93-96

Research output: Contribution to journalArticleProfessional

CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers & Kemmeren, E., 2018, In : European Taxation. 58, 9, p. 419-425

Research output: Contribution to journalArticleProfessional

CFE ECJ Task Force: Opinion Statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16), Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises

Kemmeren, E. & The members of the Task Force are: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers, 2019, In : European Taxation. 59, 9, p. 7 446 p.

Research output: Contribution to journalArticleProfessional

CFE ECJ Task Force: Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownership” Requirement and the Anti-Abuse Principle in the Company Tax Directives

Kemmeren, E. & The Members of the Task Force are: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler (Chair), Michael Lang, Jürgen Lüdicke, João Nogueira, Pasquale Pistone, Albert Rädler†, Stella Raventos-Calvo, Emmanuel Raingeard de la Blétière, Isabelle Richelle, Alexander Rust and Rupert Shiers, 2019, In : European Taxation. 29, 10, p. 487-502 16 p.

Research output: Contribution to journalArticleProfessional

CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2018 on the ECJ Decision of 12 June 2018 in Bevola (Case C-650/16), Concerning the Utilization of “Definitive Losses” Attributable to a Foreign Permanent Establishment, European Taxation

Kemmeren, E. & CFE ECJ Task Force: The Members of the Task Force include: Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Georg Kofler, Michael Lang, João Nogueira, Pasquale Pistone, Albert Rädler†, Emmanuel Raingeard de la Blétière, Stella Raventos-Calvo, Isabelle Richelle, Alexander Rust and Rupert Shiers, 2019, In : European Taxation. 59, 2-3, p. 113-119 7 p.

Research output: Contribution to journalArticleProfessional

Cheaper and more haircuts after VAT cut? Evidence from the Netherlands

Jongen, E., Lejour, A. & Massenz, G., Jun 2018, In : De Economist. 166, 2, p. 135-154

Research output: Contribution to journalArticleScientificpeer-review