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Daniël Smit

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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

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freedom of establishment Social Sciences
EU member state Social Sciences
taxes Social Sciences
jurisdiction Social Sciences
EU Social Sciences

Research Output 2006 2018

International and European taxation over the past 50 years: Some landmark developments

van Hulten, M., Smit, D., Öner, C., Peeters, H-P. & Tsilimigka, K., 18 Dec 2018, Jubileumbundel Fiscaal Instituut Tilburg: 50 jaar onderzoek, 50 jaar onderwijs. Tilburg: Prisma Print, Tilburg University, p. 147-164

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

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

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