Fiscal Institute Tilburg (FIT)

Research Output 1988 2020

2017

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

PEB; Handreiking fiscale behandeling elders verzekerd pensioen

Staats, G., 2017, 1 p. NL Fiscaal.

Research output: Other contribution

PEB-besluit: extra periode voor aanpassingen dga-pensioen

Staats, G., 2017, 1 p. NL Fiscaal.

Research output: Other contribution

PEB-besluit: uitbreiding van art. 34e, lid 4 Wet VpB 1969

Staats, G., 2017, 1 p. NL Fiscaal.

Research output: Other contribution

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

Report on the EUCOTAX Conference ‘State Aid, Intangibles and Rulings’

van Hulten, M. & Kardachaki, A., 2017, In : EC Tax Review. 26, 5, p. 284-288

Research output: Contribution to journalArticleScientificpeer-review

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

Splitsingen, juridische fusies, aandelenfusies, bedrijfsfusies en compartimenteringsreserves

van der Burgt, B., 17 Aug 2017, In : Weekblad voor fiscaal recht. 2017, 7203, p. 1010-1021 11 p.

Research output: Contribution to journalArticleProfessional

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 en tax rulings: Over competitie tussen staten en de doodlopende weg van het recht

Peters, C., 2017, In : Weekblad voor fiscaal recht. 146, 7188, p. 547-555

Research output: Contribution to journalArticleScientific

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

Statistiek: Ondernemingen veranderen nauwelijks van rechtsvorm

Translated title of the contribution: Statistics: Enterprises hardly change their legal entityLejour, A., Aouargh, A. & Bosch, N., 23 Aug 2017, In : ESB.

Research output: Contribution to journalArticleProfessional

Storting € 1,5 miljoen op derdenrekening notaris net vóór peildatum geen fraus legis

Gubbels, N., Sep 2017, No. ECLI:NL:RBZWB:2017:5809, Sep 06, 2017. (NLFiscaal; vol. 2017, no. 2327)

Research output: Memorandum/expositionCase noteProfessional

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

Tax bunching by owners of small corporations

Bettendorf, L., Lejour, A. & van 't Riet, M., Dec 2017, In : De Economist. 165, 4, p. 411-438

Research output: Contribution to journalArticleScientificpeer-review

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

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

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 CJEU and the internal market concept in direct taxation

Kemmeren, E., 2017, EU Tax Law and Policy in the 21st Century. Alphen aan de Rijn, The Netherlands : Kluwer Law International, Vol. 35. p. 3-50

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

court of justice
taxation
treaty
taxes
market
European Court of Justice
arbitration
weblog
Austria
taxes

The Influence of EU Tax Law on the EU Member States’ External Relations: An Overview, 2017

Smit, D., 2017, EU Tax Law and Policy in the 21st Century. KLUWER LAW INT, p. 215-230

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

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 Netherlands

Kemmeren, E., 2017, Capital Gains Taxation: A Comparative Analysis of Key Issues. Cheltenham, United Kingdom : Edward Elgar Publishing Limited, p. 236-277

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

Tax
Capital gains
The Netherlands
Tax system
Capital gains tax

The Netherlands: A tax haven?

Kemmeren, E., 2017, Netherlands Yearbook of International Law 2016: The Changing Nature of Territoriality in International Law. Kuijer, M. & Werner, W. (eds.). The Hague, The Netherlands : T.M.C. Asser Press | Springer, Vol. 47. p. 351-375 (NYIL; vol. 47).

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

taxes
Netherlands
withholding tax
tax system
exemption

The Netherlands I: Fiscal Unity, Groupe Steria’s Per-Element Approach and Currency Losses relating to a Non-Resident Subsidiary (C-399/16[X NV]); Starbucks and State Aid (T-760/15 and T-636/16)

Kemmeren, E., 1 Aug 2017, CJEU - Recent Developments in Direct Taxation 2016 (2017). Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Storck, A. (eds.). Vienna: Linde Verlag, Vol. 103. p. 117-162 46 p. (Series on International Tax Law; vol. 103).

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

currency
Netherlands
resident
EEA
taxes
135 Downloads (Pure)

The Role of Inflation-Linked Bonds. Increasing, but Still Modest

Westerhout, E. & Ciocyte, O., 14 Jun 2017, Tilburg: CentER, Center for Economic Research, 32 p. (CentER Discussion Paper; vol. 2017-027).

Research output: Working paperDiscussion paperOther research output

File
Inflation
Finance
Inflation expectations
Empirical evidence
Liquidity

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

The Trump tax plan halts inversions but increases treaty shopping

Lejour, A., Cnossen, S. & van 't Riet, M., 24 Nov 2017

Research output: Non-textual formWeb publication/siteOther research output

Tax
Shopping
Treaties
Multinationals
Willingness

Toepassing artikel 10 SW 1956 ter zake van schuldig erkende bedragen

Gubbels, N., Nov 2017, 2 p.. No. ECLI:NL:GHARL:2017:9841, Nov 14, 2017. (NLFiscaal; vol. 2017, no. 2868)

Research output: Memorandum/expositionCase noteProfessional

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

Veelgestelde vragen over bijdrage Zorgverzekeringswet bij afkoop PEB

Staats, G., Jul 2017, 1 p. NL Fiscaal.

Research output: Other contribution

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

Verplichte publicatie van fiscale adviezen

Stevens, S., 2017, Bouwen en Douwen: Overgaauw-Bundel. Feteris, M., Stevens, L. & Verhoeven, B. (eds.). Deventer: Kluwer, p. 277-283

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

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

Waarom zijn prijsindexobligaties niet in trek bij overheden?

Westerhout, E. & Ciocyte, O., 28 Apr 2017, In : Me Judice.

Research output: Contribution to journalArticleProfessional

Open Access
Inflation
Finance
Inflation expectations
Empirical evidence
Liquidity

Wat we kunnen leren van compartimentering bij de Nederlandse Spoorwegen

Hofman, A., Mar 2017, In : Weekblad voor fiscaal recht. 2017, 57

Research output: Contribution to journalArticleProfessional