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Daniël Smit

prof.dr.mr.

20062015
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Personal profile

Research interests

International and European Tax Law

Freedom of investment between the European Union and non-EU Member States and company taxation

Current courses

Click here for my courses.

Fingerprint Fingerprint is based on mining the text of the person's scientific documents to create an index of weighted terms, which defines the key subjects of each individual researcher.

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Research Output 2006 2015

Pending Case C-09/14, Kieback: Pro rata application of the Schumacker/Renneberg-doctrine

Smit, D., 2015, Recent and Pending Cases at the ECJ in Direct Taxation 2014 (eds. M. Lang et al.). Vienna: Linde Verlag Wien, p. 169-182

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

The “compartmentalization” doctrine under the new tax treaty between the Netherlands and Germany

Smit, D., 2015, Taxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty, H. Jochem et al. (eds). Nordhorn: Schöpe, p. 419-443

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

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

De compartimenteringsleer en belastingverdragen

Smit, D. S., Apr 2014, In : Fiscaal ondernemingsrecht. TFO 2014/132.2, p. 123-137

Research output: Contribution to journalArticleProfessional

De onzakelijke lening ‘omlaag’ en de Moeder-dochterrichtlijn

Smit, D. S., Apr 2014, Strik(t) Fiscaal? Opstellen aangeboden aan Mr. Drs. S.A.W.J. Strik. van de Streek, J. L. & van Strien, J. (eds.). Deventer: Kluwer, p. 253-264

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Projects 2010 2010

Legal and economic aspects of business organisations

Kemmeren, E., van Norden, G., Smit, D., van Doesum, A. J., Russo, R., van der Sangen, G., Raaijmakers, T., van Vijfeijken, I., Essers, P., Vermeulen, E., Van Hoey Smith, A., Weterings, W., Lang, M., Pistone, P., Schuch, J., Staringer, C., De Broe, L., van Kesteren, H., Bijman, J., Poppe, K., Doorneweert, B., Soboh, R., Staringer, C., Storck, A., Vermeulen, E., McCahery, J. A., Bratton, W. W., Bruisten, H., Verdam, A. F. & Lejeune, I.

1/01/10 → …

Project: Research project