Fiscal Institute Tilburg (FIT)

Research Output 1988 2020

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2019

Turkey: Payment for the right to use of a software program is royalty

Öner, C., Jul 2019, Tax Treaty Case Law around the Globe 2018. Amsterdam : IBFD/Linde, p. 309-322 13 p.

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

case law
taxes
treaty
Turkey
software

Turkey: Taxation of CFC earnings before and after the distribution of dividends

Öner, C., Jul 2019, Tax Treaty Case Law around the Globe 2018. Amsterdam: IBFD/Linde, p. 147-167 20 p.

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

case law
taxation
taxes
treaty
Turkey
2018

Glijclausule in overeenkomsten tussen DGA en BV: (n)ergens goed voor?

Gubbels, N., Apr 2018, Notamail verklaard. : Selectie notamails 2017. Schoenmaker, F. A. M. (ed.). SDU, Vol. 2018. p. 82-88 7 p.

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

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

tax system
taxes
abuse
driver

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

case law
transaction
2017

Box 3 is dood, lang leve box 3!

Gubbels, N., Nov 2017, Fiscale Vernieuwing op Komst?. 165 ed. Leiden: Kluwer, p. 29-37 (ars notariatus; vol. 165).

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

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

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
2016

De toekomst van de belastingen

Essers, P., 2016, Jaarbijeenkomst Genootschap van Oud-senatoren, 29-9-2016. 8 p.

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Taxable and non-taxable transactions

van Kesteren, H., 2016, CJEU recent developments in value added tax 2015. Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. & Raponi, D. (eds.). Vienna: Linde Verlag, p. 2015-232 27 p. (Series on International Tax Law).

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

case law
transaction

The tax consultant as public officer and confidential advisor: Contribution to the VII. International Symposium of Fiscal Law, 'An Occupational Group in Purgatory: Tax Consultants, Istanbul Kultur University, Istanbul, 6 April 2016

Essers, P., 2016, VII. International Symposium of Fiscal Law, 'An Occupational Group in Purgatory: Tax Consultants, Istanbul Kultur University, Istanbul, 6 April 2016. 15 p.

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

2014

Application of EU law in national courts in the relations between the Netherlands and the Netherlands’ associated territories in the field of direct taxation

Smit, D. S., Mar 2014, Litigation of EU tax law before European and non-European Courts. Sarmiento, D. & Jiménez-Valladolid de L'Hotellerie-Fallois, D. (eds.). Amsterdam: IBFD, p. 283-300

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Het verband tussen melk en de belastingheffing

Gubbels, N., Dec 2014, Kruispunt: Instrumentalisme: Een Medicijn of een Kwaal?. p. 36-38 3 p.

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

Netherlands: Sale of Dutch real estate by non-resident company, roll-over relief and subsequent recapture: Tax treaty override?

Smit, D. S., 1 Dec 2014, Tax Treaty Case Law around the Globe 2014. Kemmeren, E., Smit, D. S. & E. A. (eds.). Amsterdam: IBFD, p. 109-119

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

2013

Dutch Supreme Court 30 November 2012, BNB 2013/54: Determination of the place of effective management of a non-active company

Smit, D. S., Dec 2013, Tax Treaty Case Law around the Globe 2013. Lang, M. & E. A. (eds.). Amsterdam: IBFD, p. 51-63

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

2012

Infrastructure protection in the Dutch financial sector

van Oers, M. H. M., Strous, L. & Berndsen, R. J., 2012, Critical Infrastructure Protection VI: Proceedings of the 6th IFIP WG 11.10. Butts, J. & Shenoi, S. (eds.). Springer Verlag, Vol. 390. p. 113-126 (IFIP Advances in Information and Communication Technology; vol. 390).

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Financial sector
Organizational structure
Critical infrastructure protection
Public-private
Template

New trends on business taxation after the crisis

Essers, P. H. J., 2012, Financial Crisis and Single Market. Salvini, L. & Melis, G. (eds.). Roma-Discendo Agitur, p. 67-78 11 p.

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

165 Downloads (Pure)

Preferente aanmerkelijkbelanghouder: Belegger of ondernemer?

Hoogeveen, M. J., 2012, Bedrijfsopvolging. Hoogwout, T. C. & Kavelaars, P. (eds.). Unknown Publisher, p. 23-34

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

Open Access
File

Taxable Events as a proxy to Taxing Consumption

van Norden, G. J. & van Doesum, A. J., 2012, The future of indirect taxation: Recent trends in VAT and GST Systems around the world. Ecker, T., Lang, M. & Lejeune, I. (eds.). Alphen a/d Rijn: Kluwer Law International, p. 707-722 (European Taxation).

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Taxable Events as a Proxy to Taxing Consumption

van Doesum, A. J. & van Norden, G. J., 2012, The Future of Indirect Taxation - Recent Trends in VAT and GST Systems Around the World. Ecker, T., Lang, M. & Lejeune, I. (eds.). Unknown Publisher, p. 707-722 (Eucotax Series on European Taxation).

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

The 150km requirement under the Dutch 30% wage tax facility C-512/03 (Sopora).

Smit, D. S., 2012, Recent and Pending Cases at the ECJ in Direct Taxation 2012. Lang, M. & E. A. (eds.). Vienna: Linde Verlag, p. 131-147

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

2011

Balancing of powers in Dutch tax law: General overview and recent developments

Happé, R. H. & Pauwels, M. R. T., 2011, The delicate balance: Tax, discretion and the rule of law. Evans, C., Freedman, J. & Krever, R. (eds.). Amsterdam: IBFD, p. 223-254

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

Fiscale aspecten van het erfrecht

Gubbels, N. C. G., 2011, [n.n.]. Unknown Publisher, Vol. 23. p. 62 62 p. (Groene serie Erfrecht; vol. 23).

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

253 Downloads (Pure)

Fiscaliteit en vermogensvorming in de inkomstenbelasting

van Vijfeijken, I. J. F. A. & Rijkers, A. C., 2011, Continuïteit en vernieuwing: Een visie op het belastingstelsel. van Weeghel, S. (ed.). Ministerie van Financiën, p. 251

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

Open Access
File

Rechtspraak op het moment dat het ertoe doet: Een pleidooi voor prejudiciele vragen en een voor cassatie vatbare beschikking in het belastingrecht

Happé, R. H., 2011, De Hoge Raad in 2025. Hol, A. M., Giesen, I. & Kristen, F. G. H. (eds.). Den Haag: Boom Juridische Uitgevers, p. 163-180

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

Retroactivity of tax legislation: Constitutional, judicial and self-regulatory limitations in Netherlands law

Pauwels, M. R. T., 2011, Non-retroactivity in tax law (Vergi Hukukunda Geriye Yürümezlik Esası). Yalti, B. (ed.). Beta Publications, p. 87-112 (Koccedil University International Tax Law Conference Series (Uluslararası Vergi Hukuku Konferansları Serisi)).

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

2010

Fiscale winstbepaling op commerciele grondslag

Russo, R., 2010, Continuïteit en vernieuwing: Bundel naar aanleiding van het seminar van ACTL over het rapport van de Studiecommissie belastingstelsel. Weber, D. M. (ed.). Amsterdam: Amsterdam Centre for Tax Law, p. 122-127

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Hebban alle vogala nestas

Rijkers, A. C., 2010, 40 jaar Cursus Belastingrecht, Tribuut aan Leno Sillevis en Nico de Vries. Deventer: Kluwer, p. 193-203

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

Herziening belastingstelsel en de loonheffingen: Van Walvis naar Platvis?

Visser, M. R., 2010, Herziening belastingstelsel: Een sprong in het duister of een grote sprong voorwaarts?. Hofkamp, A. (ed.). Edam: Orange House, p. 61-68

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

2009

Fiscaal wettelijk overgangsrecht in Nederland: Een overzicht

Pauwels, M. R. T., 2009, Regelgeving & Tijd: Het belang van het tijdsperspectief in de levenscyclus van regelgeving. Unknown Publisher, p. 163-203

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

2008

Financiële vrijstellingen in de btw

van Norden, G. J. & Vos, R., 2008, NOB jaarcongresbundel 2008: Nederland: financieel centrum?. Unknown Publisher, p. 39-47

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

Fiscale mogelijkheden en belemmeringen bij een doorstart

van Oers, M. H. M., 2008, Doorstart: Insolad jaarboek 2008. Deterink, L., van Hees, J. & Mulder, R. (eds.). Kluwer juridisch, p. 81-98

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

101 Downloads (Pure)

Verslag van de 7e Interpolis Pensioenlezing

Visser, M. R., 2008, Verslag van de 7e Interpolis Pensioenlezing. Unknown Publisher, p. 1-17

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

Open Access
File
2007

Lijfrenten

Dietvorst, G. J. B., 2007, Vijf jaar Wet IB 2001. Unknown Publisher

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

2006

Belastingrecht: een moeizame 'cohabitation' tussen economie en recht

van der Geld, J. A. G., 2006, Gedreven, eigenzinnig, creatief en honkvast. Meussen, G. T. K. (ed.). Deventer: Kluwer, p. 69-76 8 p.

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

De hypotheekrente op de schop? Dan graag open en zorgvuldig!

Gribnau, J. L. M., 2006, De vergeten woningmarkt. Koedijk, K. (ed.). Amsterdam: Boom, p. 141-156 16 p.

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

De wet als enige werkbare norm in fiscaal-ethische zaken

van der Geld, J. A. G., 2006, Maatschappelijk heffen, de wetenschap. Kavelaars, P. & Albregtse, D. (eds.). Deventer: Kluwer, p. 269-275 6 p.

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

Een andere heffing van schulden en vorderingen die ontstaan krachtens erfrecht

van Vijfeijken, I. J. F. A., 2006, Dat is verder geen probleem, vriendenbundel Jaap Zwemmer. Amersfoort: SDU Fiscale en Financiële Uitgevers, p. 135-145 10 p.

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

Hoe kan men belasting dragen?

Gribnau, J. L. M., 2006, Spiegels voor rechters. Beschouwingen over literatuur en recht. Gaakeer, J., Goslings, M. & van der Ouderaa, E. (eds.). Nijmegen: Ars Aequi, p. 85-95 11 p.

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Houdbaarheidsdatum lijfrenteregime overschreden?

Dietvorst, G. J. B., 2006, Maatschappelijk heffen. Unknown Publisher, p. 191-199 18 p.

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

Limitation-on-benefits in het belastingverdrag Nederland- VS 2005 en het EG-recht: het dienen van twee heren

Kemmeren, E. C. C. M., 2006, JUVAT-dag 2005. Lauwerier, R. G. J., Pakos, L. B. T., van den Biggelaar, A. M. J., Domevscek, P. E. F., Stoop, A. & Verbart, A. G. E. (eds.). Nijmegen: Wolf Legal Publishers (WLP), p. 33-73 41 p.

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

LOB is geen MFN

Kemmeren, E. C. C. M., 2006, Maatschappelijk heffen, deel 1. Albregtse, D. A. & Kavelaars, P. (eds.). Deventer: Kluwer, p. 417-431 15 p.

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Ook een sportvereniging is een algemeen nut beogende instelling

van Vijfeijken, I. J. F. A., 2006, (In preparation) Maatschappelijk heffen. Albregtse, D. A. & Kavelaars, P. (eds.). Unknown Publisher, p. 199-206 8 p.

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

Over belastingheffing en ethiek; enige politiek-filosofische grensverkenningen

Happé, R. H., 2006, Maatschappelijk heffen, deel 1. Albregtse, D. A. & Kavelaars, P. (eds.). Deventer: Kluwer, p. 329-340 12 p.

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

Rechtsbeginselen en evaluatie van belastingwetgeving

Gribnau, J. L. M., 2006, Vijf jaar Wet IB 2001. Deventer: Kluwer, p. 27-66 40 p.

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

Restricting the Legislative Power to Tax

Gribnau, J. L. M. & Happé, R. H., 2006, Netherlands Reports to the Seventeenth International Congress of Comparative Law. Antewerpen: Intersentia, p. 451-484 34 p.

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

taxes
equality
tax law
tax legislation
Supreme Court
2005

Afwikkeling van massaschade in het belastingrecht: de collectieve uitspraak op massaal bezwaar

Happé, R. H., 2005, Het wetsvoorstel collectieve afwikkeling massaschade. Den Haag: Boom Juridische Uitgevers, p. 37-46 10 p.

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

Equality and Tax Law: A Matter of Principle

Gribnau, J. L. M. & Happé, R. H., 2005, L' année fiscale. Paris: Presses Universitaires de France, p. 127-143 17 p.

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

tax law
equality
tax legislation
Supreme Court
Netherlands

Maatschappelijke rechtsvorming

Witteveen, W. J. & Gribnau, J. L. M., 2005, Maatschappelijke rechtsvorming. Den Haag: Boom Juridische Uitgevers, p. 1-6

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

2004

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