Fiscal Institute Tilburg (FIT)

Research Output

2018

Omzetbelasting:fundamentele uitdagingen voor de toekomst

van Kesteren, H. & van Norden, G-J., 2018, Jubileumbundel, FIT 50: 50 jaar onderwijs en onderzoek. van Vijfeijken, I., Stevens, T. & Dusarduijn, S. (eds.). Tilburg: Tilburg University, p. 195-210 16 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Onjuiste berekening arbeidskorting bij emigratie naar Costa Risca

Thomas, E., 2018, In : NLFiscaal. 2018, 2341

Research output: Contribution to journalArticleProfessional

Online appendices to the PhD thesis

Wijtvliet, L., 2018, 94 p.

Research output: Other contribution

File
74 Downloads (Pure)

Onteigende aandelen SNS, box 3 heffing: Strijd met art. 1 EP: rechtsherstel

Dusarduijn, S., 3 May 2018, 2 p.. No. ECLI:NL:HR:2018:511, Apr 06, 2018. (NLFiscaal; vol. NLF 2018/0948, no. pp. 5-6)

Research output: Memorandum/expositionCase noteProfessional

Opbrengst en grensoverschrijding voor de herinvesteringsreserve nu duidelijk?

Russo, R., 17 Jul 2018, In : Weekblad voor fiscaal recht. 7247, 2018/134, p. 930-934 4 p.

Research output: Contribution to journalArticleProfessional

Opinion Statement ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) (“pro-rata personal deductions”), concerning personal and family tax benefits in multi-state situations

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, 4, p. 163-169 7 p.

Research output: Contribution to journalArticleProfessional

Optimal tax routing: Network analysis of FDI diversion

van't Riet, M. & Lejour, A., Oct 2018, In : International Tax and Public Finance. 25, 5, p. 1321-1371

Research output: Contribution to journalArticleScientificpeer-review

Overeenkomst tussen Nederland en België over pensioenproblematiek

Staats, G., 2018, 1 p. NL Fiscaal.

Research output: Other contribution

Partners & een (on)gelukkig huwelijk met de eigen woning : Een (te) snel besluit

van der Kamp, F., 15 Mar 2018, In : Vakblad Financiële Planning. 2018, 21

Research output: Contribution to journalArticleProfessional

Partners en schenking: Een gemiste kans

van Vijfeijken, I., 2018, In : WFR. 2018, 7228, p. 278 - 286 8 p., WFR 2018/40.

Research output: Contribution to journalArticleScientificpeer-review

Passing export hurdles with a little help of my friends

Lejour, A., 29 Jun 2018, Research Handbook for Economic Diplomacy. van Bergeijk, P. & Moons, S. (eds.). Cheltenham: Edward Elgar, p. 188-203

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

Open Access

Paying for the Ageing Crisis: Who, How and When?

Westerhout, E., 10 Jan 2018, Tilburg: CentER, Center for Economic Research, 50 p. (CentER Discussion Paper; vol. 2018-001).

Research output: Working paperDiscussion paperOther research output

File
189 Downloads (Pure)

PEB ex-partner afkopen of omzetten in oudedagsverplichting

Staats, G., 2018, 1 p. NL Fiscaal.

Research output: Other contribution

Perception of abuse: Is tax avoidance the driver for a global tax system? Turkish approach

Öner, C., 2018, Cross-Border Tax Challenges in the 21st Century : International Fiscal Association David R. Tillinghast Research Program Koc University Law School International Tax Conference . Yalti, B. (ed.). Istanbul: On Iki Levha Yayincilik, p. 59-65

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

Picart. Agreement EU Member States and Switzerland on free movement of persons. Exit tax on shares.

Thomas, E., 2018, In : Highlights & Insights. 2018, 152

Research output: Contribution to journalArticleProfessional

Prikkelend belastingheffen: Over fiscale incentives en nudges

Gribnau, H., Sep 2018, Formeel en formidabel: Liber amicorum prof. dr. mr. R.E.C.M. Niessen. Meussen, G. & van den Broek, J. J. (eds.). Den Haag: SDU-uitgevers, p. 93-110 18 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Principles and characteristics of the CCTB after the relaunch

Russo, R., 2018, The EU Common Consolidated Corporate Tax Base: Critical Analysis. weber, D. & van der streek, J. (eds.). Alphen aan de Rijn: Kluwer Law International, p. 11-17 6 p.

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

Principles-based legislation in context: A Dworkinian perspective

Dusarduijn, S. & Gribnau, H., Oct 2018, SSRN, p. 1-27, 27 p.

Research output: Working paperDiscussion paperOther research output

Proefprocedure: Forfaitaire rendementsheffing in 2014 niet strijdig met art. 1 EP

Dusarduijn, S., 5 Jul 2018, 3 p.. No. ECLI:NL:GHSHE:2018:2590, Jun 15, 2018. (NL Fiscaal; vol. NLF 2018/1420, no. pp. 6-9)

Research output: Memorandum/expositionCase noteProfessional

Proefprocedure: overgangsregeling privegebruik auto niet strijdig met verdragen

Dusarduijn, S., 5 Jul 2018, 3 p.. No. ecli:nl:phr:2018:201, Feb 27, 2018. (NL Fiscaal; vol. NLF 2018/0681, no. pp. 9-11)

Research output: Memorandum/expositionCase noteProfessional

Rationale behind state aid control over tax incentives

Xu, D., Apr 2018, In : World Competition : Law and Economics Review. 41, 2, p. 255-274

Research output: Contribution to journalArticleScientificpeer-review

Rebuilding trust in taxation

Taha, R., 6 Feb 2018, In : Weekblad Fiscaal Recht. 2018, 7225, WFR 2018/31.

Research output: Contribution to journalArticleScientific

Rechtsvormdiscriminatie in het nationale en internationale belastingrecht

Essers, P., 7 Jun 2018, In : Weekblad Fiscaal Recht. 2018, 7242, p. 734-746 13 p., WFR 2018/109.

Research output: Contribution to journalArticleScientificpeer-review

Reflecties in een fiscaal-economisch oog: Enkele bespiegelingen over het Belastingplan 2019

Wijtvliet, L., Nov 2018, In : Fiscaal tijdschrift FED. 2018, 22, p. 3-11 2018/157.

Research output: Contribution to journalArticleProfessional

Open Access
File
49 Downloads (Pure)

Refusal of Switzerland to exchange fiscal information because of a possible fiscal fine in the Netherlands

Thomas, E., 2018, In : Highlights & Insights. 2018, 459

Research output: Contribution to journalArticleProfessional

S.C. Scutt S.A. v. Romania. Violation of protection of property. Mining royalty

Thomas, E., 2018, In : Highlights & Insights. 2018, 348

Research output: Contribution to journalArticleProfessional

Schenking door dwaling tot stand gekomen; vernietiging aanslag schenkbelasting

Gubbels, N., Jan 2018, 1 p.. No. ECLI:NL:RBGEL:2018:199, Jan 18, 2018. (NLFiscaal; no. NLF 2018/0463)

Research output: Memorandum/expositionCase noteProfessional

Should the taxation of the digital economy really be different?

Kemmeren, E., 2018, In : EC Tax Review. 27, 2, p. 72-73

Research output: Contribution to journalEditorialScientific

Spaanse tax lease verboden staatssteun? – een Europese processie van Echternach

Stevens, T., Dec 2018, In : Tijdschrift Vervoer & Recht. 2018, 5/6, p. 97 - 103 7 p., 2018 - 5/6.

Research output: Contribution to journalArticleProfessional

Spoedreparatie en fiscale eenheid: Van wegdenken tot spoorzoeken

van der Burgt, B., Rijff, L. & Ruijschop, M., 17 Aug 2018, In : Maandblad Belastingbeschouwingen. 2018, 7/8, p. 272-301 30 p.

Research output: Contribution to journalArticleProfessional

Standpunt Nederland voor Gerecht van de Europese Unie inzake Starbucks

Verhagen, H., 23 Aug 2018, 1 p.. Jul 02, 2018. (NLFiscaal; vol. 34, no. 1804)

Research output: Memorandum/expositionCase noteProfessional

State aid rules and the mechanisms against tax avoidance in the EU

Essers, P., 2018, Dolaysiz vergilerin dolanilmasiyla mücadelede türkiye ve avrupa birligi arasinda isbirligi stratejileri, vehups II, yillik kongresi. Basaran, Y., Berksoy, G., K. & D. (eds.). Istanbul: Onikilevha, p. 185-202 18 p.

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

Straf zonder schuld: de spoedreparatie fiscale eenheid en interne leningen

Hofman, A., 2018, In : Weekblad voor fiscaal recht. 2018, 156

Research output: Contribution to journalArticleProfessional

Sustainable tax governance and transparency

Gribnau, H. & Jallai, A-G., 20 Oct 2018, Challenges in managing sustainable business: Reporting, taxation, ethics and governance . Arvidsson, S. (ed.). Zurich: Palgrave/MacMillan, p. 337-369 33 p.

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Open Access

Taxable supplies of goods and services

van Kesteren, H., 2018, CJEU recent developments in values added tax 2017. Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Pillet, P. (eds.). Vienna: Linde Verlag, p. 205-231 27 p. (Series on International Tax Law ).

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

Tax administration good governance

Végh, G. & Gribnau, H., 30 May 2018, In : EC Tax Review. 2018, 1, p. 48-60 13 p.

Research output: Contribution to journalArticleScientific

Open Access

Taxpayer’s mobility in the context of tax treaty law: The need of a renewed balance between favoring the movement of persons and tackling treaty abuse

De Pietro, C., 2018, Corporate Tax Residence and Mobility: EATLP Annual Congress Lodz. Traversa, E. (ed.). IBFD, p. 77-90 (EATLP International Tax Series; vol. 16).

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

Tax risks for Chinese investments in ASEAN under the Belt and Road Initiative

Xu, D., 24 Sep 2018, In : Asia-Pacific Tax Bulletin. 24, 5

Research output: Contribution to journalArticleScientificpeer-review

The arm’s length standard: A blind spot in the CC(C)TB proposal

Smit, D., 2018, The EU Common Consolidated Corporate Tax Base Critical Analysis. KLUWER LAW INT, p. 99-110

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards

Xu, D., 22 May 2018, In : World Tax Journal. 10, 3, p. 471-496

Research output: Contribution to journalArticleScientificpeer-review

The Court of Justice EU pulls down Dutch interest limitation rule (Case X BV, C-398/16)

Smit, D., Dec 2018, In : EC Tax Review. 27 , 6, p. 303-308

Research output: Contribution to journalArticleProfessional

The Effects of Capping Co-Insurance Payments

Westerhout, E. & Folmer, K., 22 Nov 2018, Tilburg: CentER, Center for Economic Research, 42 p. (CentER Discussion Paper; vol. 2018-050).

Research output: Working paperDiscussion paperOther research output

File
23 Downloads (Pure)

The limits of tax sovereignty imposed by the interpretation of supranational law

Garcia Anton, R., 1 Sep 2018, European Tax Integration: Law, Policy and Politics. Pistone, P. (ed.). 2018 ed. Amsterdam: IBFD, p. 463-484

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

The Netherlands I: Köln-Aktienfonds Deka (C-156/17): Refund of dividend withholding tax for a foreign investment fund

Kemmeren, E., 2018, CJEU - Recent Developments in Direct Taxation 2017 (2018). Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Storck, A. (eds.). Vienna: Linde Verlag Wien, Vol. 110. p. 153-185 (Series on International Tax Law; vol. 110).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Open Access
File
914 Downloads (Pure)

Toekenning van aandelen(opties) aan werknemers

Alink, E. B., 23 May 2018, In : Vermogende Particulieren Bulletin. 2018, 28, p. 1-5 5 p.

Research output: Contribution to journalArticleProfessional

Transitievergoeding telt mee voor bepaling draagkracht voor huurtoeslag

Thomas, E., 2018, In : NLFiscaal. 2018, 2092

Research output: Contribution to journalArticleProfessional

Trust and tax principles: A Dutch case study

Dusarduijn, S., 5 Dec 2018, Tax and trust: Institutions, interactions and instruments. Goslinga, S., Van der Hel-van Dijk, L., Mascini, P. & Van Steenbergen, A. (eds.). The Hague: Eleven International Publishing, p. 63-82 20 p.

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

Verboden Spaanse steunregeling: Selectief karakter

Translated title of the contribution: Prohibited Spanish aid scheme; selective natureVerhagen, H., 20 Dec 2018, 15 p.. No. T‑219/10 RENV, No. ECLI:EU:T:2018:784, Nov 15, 2018. (NLFiscaal; vol. 51, no. 2018/2673)

Research output: Memorandum/expositionCase noteProfessional

Verlaging van algemene heffingskorting leidt tot strijd met Unierecht

Thomas, E., 2018, In : NLFiscaal. 2018, 1419

Research output: Contribution to journalArticleProfessional