Fiscal Institute Tilburg (FIT)

Research Output 1988 2020

2017

Hybride hersenspinsels over BEPS en ATAD 2: (deel 1: hybride financieringen)

Stevens, T. & Fibbe, G. K., Nov 2017, In : NTFR Beschouwingen. 2017, 40, 2017/40.

Research output: Contribution to journalArticleProfessional

Hybride hersenspinsels over BEPS en ATAD 2 (deel II: hybride entiteiten

Stevens, T. & Fibbe, G. K., Nov 2017, In : NTFR Beschouwingen. 2017, 11, 2017/45.

Research output: Contribution to journalArticleProfessional

Identifying hubs and spokes in global supply chains using redirected trade in value added

Lejour, A., Rojas-Romagosa, H. & Veenendaal, P., 16 Jan 2017, In : Economic Systems Research. 29, 1, p. 66-81

Research output: Contribution to journalArticleScientificpeer-review

Improving democratic international tax governance: On the power of citizens, transparency and independent watchdogs

Peters, C., Feb 2017, Building Trust in Taxation. Peeters, B., Gribnau, H. & Badisco, J. (eds.). Cambridge Antwerp Portland: Intersentia, p. 205-234

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Inkomstenbelasting

Gubbels, N., Jan 2017, Notamail Verklaard: Bundeling van Notamails van 2016. Zaman, N. & Waaijer, B. (eds.). SDU, 7 p.

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

Internationaal Belastingrecht

de Graaf, A., Kavelaars, P. & Stevens, T., 1 Oct 2017, Deventer: Kluwer. 584 p. (fed fiscale studieserie; vol. 39)

Research output: Book/ReportBookProfessional

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

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 2017

van der Burgt, B., 2017, Cursus Belastingrecht (Vennootschapsbelasting). Wolters Kluwer

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 2017

van der Burgt, B., 2017, Cursus Belastingrecht (Vennootschapsbelasting). Wolters Kluwer

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

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

Kapitaalverzekeringen en Eigenwoningsparen: Het Overgangsrecht van Kapitaalverzekeringen, de KEW en SEW

Staats, G. & van Bijnen, H., Apr 2017, Den Haag: SDU-uitgevers. 139 p. (Fiscale Praktijkreeks; vol. 23)

Research output: Book/ReportBookProfessional

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

Levensverzekeringen

Staats, G., 2017, Compendium Estate Planning. Autar e.a., A. R. (ed.). Den Haag: SDU, p. 531-578

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Naar een fiscaal schenkingsbegrip

Gubbels, N., Apr 2017, Amsterdam: VU Amsterdam. 51 p.

Research output: Book/ReportInaugural speechOther research output

Open Access
File
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

Naschrift bij de reactie van de heer Kooiman (FTV 2017, nr. 15)

Gubbels, N., Mar 2017, In : Fiscaal Tijdschrift Vermogen. 2017, 3, 1 p.

Research output: Contribution to journalArticleProfessional

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

Netherlands Report

Smit, D., 2017, The Impact of Bilateral Investment Treaties on Taxation. Amsterdam: IBFD, p. 391-414

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

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 Den Haag 6 juli 2017

Russo, R., 12 Oct 2017, 2 p.. Jul 06, 2017.

Research output: Memorandum/expositionCase noteProfessional

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

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