Fiscal Institute Tilburg (FIT)

Research Output 1988 2020

Cijfers en de werkelijkheid die daar niet mee spoort

van der Geld, J. A. G., 2006, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 4, p. 1-2 2 p.

Research output: Contribution to journalArticleProfessional

66 Downloads (Pure)

Civiele en fiscale bedrijfsopvolgingsfaciliteiten: Een praktijkonderzoek

Burgerhart, W., Hoogeveen, M. J. & Egger, J. I. M., 2009, Amsterdam: BDO Private Wealth Tax Fund.

Research output: Book/ReportReportProfessional

Open Access
File
392 Downloads (Pure)

Civiele en fiscale bedrijfsopvolgingsfaciliteiten; Een praktijkonderzoek

Burgerhart, W., Hoogeveen, M. J. & Egger, J. I. M., 2009, Tilburg: BDO Camps Obers. 44 p.

Research output: Book/ReportReportProfessional

Open Access
File

Codes of conduct as a means to manage ethical tax governance

Gribnau, H., Van der Enden, E. & Baisalbayeva, K., May 2018, In : Intertax. 46, 5, p. 390-407 18 p.

Research output: Contribution to journalArticleScientificpeer-review

taxes
governance
taxation
Governance
Tax

Codificatie en dynamiek in het belastingrecht

Essers, P. H. J., 2004, Codificatie en dynamiek, Instrumenten ter begeleiding van de omgang met codificaties. Vranken, J. B. M. & Giesen, I. (eds.). Den Haag: Boom Juridische Uitgevers, p. 7-27 250 p. (Schoordijk).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Collective investment vehicles and VAT in a changing environment

van Norden, G-J., 2014, The tax treatment of collective investment vehicles and real estate investment trusts. IBFD, p. 201-227 26 p.

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

Column, Toevallige waardemutaties in de terbeschikkingstellingsregeling

van Kempen, T., Nov 2015, In : Vakstudienieuws. 2015/61, 61.0, p. 1 1 p.

Research output: Contribution to journalArticleScientific

Column, Verlies op onzakelijke lening of borgstelling door DGA

van Kempen, T., Dec 2014, In : Vakstudienieuws. 2014/61, 61.0, p. 1 1 p.

Research output: Contribution to journalArticleScientific

Commanditair vennoot die handelt in strijd met het beheersverbod van art. 20, 2, WvK is ondernemer

Essers, P. H. J., 2009, No. 2009/99, Jan 23, 2009. (BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak; vol. 99, no. p. 1719-1723)

Research output: Memorandum/expositionCase noteProfessional

Commentaar bij Wet IB 2001

Gubbels, N. C. G., 2012, In : Tekst & Commentaar Erfrecht.

Research output: Contribution to journalArticleScientificpeer-review

Commentaar op artikel 104 van de Grondwet.

Pauwels, M. R. T. & Gribnau, H., 2015, Artikelsgewijs commentaar op de Grondwet (www.nederlandrechtsstaat.nl). Hirsch Ballin, E. M. H. & Leenknegt, G. (eds.). www.nederlandrechtsstaat.nl

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Open Access

Commentary on chapter 6: Enhancing the legitimacy of EU tax policy and law

Gribnau, H., Aug 2018, European tax integration: Law, policy and politics. Pistone, P. (ed.). Amsterdam: IBFD, p. 211-246 36 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

tax law
tax policy
European Law
legitimacy
civil society

Comment on the European requests Belgium, Denmark and the Netherlands to change restrictive exit tax provisions for companies and closes similar case against Sweden

Kemmeren, E. C. C. M., 2010, No. 6.10, Mar 18, 2010. (Vakstudie Highlights & Insights on European Taxation; vol. (3)6, no. p. 67-70)

Research output: Memorandum/expositionCase noteProfessional

Comments Council Directive 2013/42/EU

van Norden, G-J., 2013, (Highlights & Insights on European Taxation 2013/68)

Research output: Memorandum/expositionCase noteProfessional

Comments Council Directive 2013/43/EU

van Norden, G-J., 2013, (Highlights & Insights on European Taxation 2013/69)

Research output: Memorandum/expositionCase noteProfessional

Comments Council Implementing Decision 2012/705

van Norden, G-J., 2013, (Highlights & Insights on European Taxation 2013/3.5)

Research output: Memorandum/expositionCase noteProfessional

Comments ECJ 17 September 2014, Case C-7/13 (Skandia)

van Norden, G-J., 2014, No. C-7/13, Sep 17, 2014. (Highlights & Insights on European Taxation 2014/356)

Research output: Memorandum/expositionCase noteProfessional

Comments ECJ 19 December 2012, Case C-310/11 (Grattan)

van Norden, G-J., 2013, No. C-310/11, Dec 19, 2012. (Highlights & Insights on European Taxation 2013/3.9)

Research output: Memorandum/expositionCase noteProfessional

Comments ECJ 19 July 2012, Case C-44/11 (Deutsche Bank)

van Norden, G-J., 2012, No. C-44/11, Jul 19, 2012. (Highlights & Insights in European Taxation 2012/10.6)

Research output: Memorandum/expositionCase noteProfessional

Comments ECJ 29 March 2012, Case C-414/10 (Véleclair)

van Norden, G-J., 2012, No. C-414/10, Mar 29, 2012. (Highlights & Insights in European Taxation 2012/6.7)

Research output: Memorandum/expositionCase noteProfessional

Comments ECJ 7 March 2013, Case C-275/11 (GfbK)

van Norden, G-J., 2013, No. C-275/11, Mar 07, 2013. (Highlights & Insights on European Taxation 2013/72)

Research output: Memorandum/expositionCase noteProfessional

Comments ECJ 8 March 2012, Case C-524/10 (Commission/Portugal)

van Norden, G-J., 2012, No. C-524/10, Mar 08, 2012.

Research output: Memorandum/expositionCase noteProfessional

Comments ECJ 8 November 2012, Case C-299/11 (Gemeente Vlaardingen)

van Norden, G-J., 2013, No. C-299/11, Nov 08, 2012. (Highlights & Insights in European Taxation 2013/3.11)

Research output: Memorandum/expositionCase noteProfessional

Commerciele jaarrekening en fiscale jaarrekening: altijd apart of soms samen

Russo, R., 2013, Rijkers bundel. van der Geld, J. A. G. & Vijfeijken, I. J. F. A. (eds.). Tilburg: Tilburg University, p. 317-325 489 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Commissiebesluit verboden staatssteun Amazon

Translated title of the contribution: Commission decision unlawful aid AmazonVerhagen, H., 22 Mar 2018, 1 p.. No. C/2017/6740, Oct 04, 2017. (NLFiscaal; vol. 12, no. 2018/0627)

Research output: Memorandum/expositionCase noteProfessional

decision aid
taxes

Commissie worstelt met pensioenrechten

Dietvorst, G. J. B., 14 Dec 2006, In : Het Financieele Dagblad. p. 1/8

Research output: Contribution to journalArticleProfessional

Commission v Ireland, Commission v the Netherlands and Commission v UK: persons eligible for inclusion in a VAT group

van Norden, G-J., 2013, In : British Tax Review. p. 267-274 7 p.

Research output: Contribution to journalArticleScientificpeer-review

Communicatief recht? Enige rechtstheoretische en fiscaalrechtelijke kanttekeningen

Gribnau, J. L. M., 2000, (In preparation) De overtuigende wetgever. van Klink & Witteveen (eds.). Deventer: W.E.J. Tjeenk Willink, p. 189-210 22 p.

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

Company Reorganisations in Poland and Hungary; Some Comments

Essers, P. H. J., 2004, I Modelli Impositivi Communitari Nell' Europa Allargata. di Pietro, A. (ed.). Unknown Publisher, p. 5 5 p.

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

Company tax residence: Determining the location of the central management and control and the place of effective management

De Pietro, C., 2009, Battling Against Conduit Companies: The Luxottica Case. Greggi, M. (ed.). Aracne Editrice, p. 43 – 61 18 p.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

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 15 p.

Research output: Contribution to journalArticleScientificpeer-review

taxes
abuse
Tax avoidance
Abuse
Comparative analysis

Compartimenteringsleer bij overheidsonderneming

Stevens, S., 2016, Doornebal Bundel. Bruijsten, C. (ed.). EY, p. 109-118 10 p.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Compendium Echtscheiding

Baard, C. B., Coenraad, L. M., Staats, G. & Stollenwerck, A. H. N., Jun 2018, Den Haag: SDU. 556 p.

Research output: Book/ReportBook editingProfessional

Compensatie voor de partner in geval van afkoop pensioen of omzetting in een oudedagsverplichting

van der Kamp, F. & Holtermans, J., 15 Oct 2017, In : PE Tijdschrift voor de bedrijfsopvolging. 4, p. 32-38 7 p.

Research output: Contribution to journalArticleProfessional

Concept wetsvoorstel Wet pensioenverdeling bij scheiding 2021

Staats, G., Apr 2019, In : Fiscaal Tijdschrift Vermogen. 2019/2-8, p. 21-25 4 p.

Research output: Contribution to journalArticleProfessional

Concernproblematiek: Belastbaarheid van kostendoorberekeningen

van Kesteren, H. W. M. & Bomer, A., 2001, In : Weekblad voor fiscaal recht. 130, 6442, p. 959-969 11 p.

Research output: Contribution to journalArticleScientificpeer-review

Concernrecht in het ondernemings- en belastingrecht

van der Geld, J. A. G. & Raaijmakers, M. J. G. C., 2000, Verkenningen op de grens van burgerlijk recht en belastingrecht. Vriesendorp, R. & Essers, P. (eds.). Den Haag: Boon, p. 151-181 31 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Concernvennootschappen

van Kesteren, H. W. M., 2000, Samenwerkingsverbanden in de omzetbelasting. Deventer: Kluwer, p. 44-58 85 p. (Geschriften van de Vereniging voor Belastingwetenschap; no. 214).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Concretere pensioeninformatie vergroot pensioenbewustzijn

Dietvorst, G. J. B., 2007, In : Pensioenadvies. 2007, 12, p. 6-9 4 p.

Research output: Contribution to journalArticlePopular

Conference new perspectives on fiscal state aid: Legitimacy and fffectiveness of fiscal state aid control

Verhagen, H., 1 Dec 2018, p. 335-340. 6 p.

Research output: Contribution to conferenceOtherOther research output

legitimacy
Vienna
European Commission
Law
economics
17 Downloads (Pure)

Congres FIT for the future: Een halve eeuw Fiscaal Instituut Tilburg

Dusarduijn, S. & Zablowskaja, R., 28 Mar 2019, In : Weekblad Fiscaal Recht. 2019, 7280, p. 357-364 8 p., WFR 2019/61.

Research output: Contribution to journalArticleScientificpeer-review

File

Conserverende aanslag en Europees recht

Rijkers, A. C., 2004, triBuut aan Europa. Aardema, E., Bijvoet, A. M. A., Kogels, H. A., Rijkers, A. C. & Vermeend, W. A. F. G. (eds.). Amersfoort: SDU, p. 387-398 11 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Conserverende aanslag geen schuld van de nalatenschap

van Vijfeijken, I. J. F. A., 2009, No. 2009/183, May 15, 2009. (BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak; vol. (57)15, no. p. 2859-2860)

Research output: Memorandum/expositionCase noteProfessional

Constitutional Limits to Taxation in a Democratic State: The Dutch Experience

Gribnau, J. L. M. & Happé, R. H., 2007, In : Michigan Journal of International Law. 2007, 2, p. 417-459 43 p.

Research output: Contribution to journalArticleScientific

Consultatie over de belastingplicht van overheidsorganisaties

Stevens, S. A., 2014, In : MBB: Belastingbeschouwingen: Onafhankelijk Maandblad voor Belastingrecht en Belastingpraktijk. 2014, 6, p. 243-255 12 p., 2014-6.

Research output: Contribution to journalArticleProfessional

Consumptieve rente

Rijkers, A. C., 1996, In : Weekblad voor fiscaal recht. 1996, 6206, p. 1037-1051 15 p.

Research output: Contribution to journalArticleScientific

Continuiteit en vernieuwing

Essers, P. H. J., 2010, Continuïteit en vernieuwing. Deventer: Kluwer, p. 36-37 (Geschriften van de Vereniging voor Belastingwetenschap; no. 241).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific