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Research Output 2007 2019

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2019

Samenloop van verkeersvrijheden en staatssteunrecht; toetsingsverbod

Translated title of the contribution: Concurrence of fundamental freedoms and state aid law; prohibition of judicial reviewvan Hulten, M., 10 Jan 2019, 3 p.. No. C-598/17, Dec 19, 2018. (NLFiscaal; vol. 4, no. 2)

Research output: Memorandum/expositionCase noteProfessional

2018

Beantwoording Kamervragen over fiscale rulings Inter IKEA

Translated title of the contribution: Reaction to Parliamentary queries regarding tax rulings Inter IKEAvan Hulten, M., 1 Nov 2018, 3 p.. No. 2018-0000173104, Oct 18, 2018. (NLFiscaal; vol. 3, no. 44)

Research output: Memorandum/expositionCase noteProfessional

Begrip 'staatssteun'; vaststelling van het referentiekader; kwalificatie feiten

Translated title of the contribution: Concept 'state aid'; determination of the reference framework; qualification factsvan Hulten, M., 12 Jul 2018, 3 p.. No. C-203/16 P, Jun 28, 2018. (NLFiscaal; vol. 3, no. 28)

Research output: Memorandum/expositionCase noteProfessional

Besluit over diverse fiscale gevolgen van zetelverplaatsing

Translated title of the contribution: Decree on various tax consequences of seat transfer van Hulten, M., 8 Mar 2018, 2 p.. No. 2018-5551, Feb 05, 2018. (NLFiscaal; vol. 3, no. 10)

Research output: Memorandum/expositionCase noteProfessional

Europese Commissie opent onderzoek naar mogelijke staatssteun Inter IKEA

Translated title of the contribution: European Commission opens investigation into possible state aid Inter IKEAvan Hulten, M., 4 Jan 2018, 3 p.. No. SA.46470, Dec 18, 2017. (NLFiscaal; vol. 3, no. 1)

Research output: Memorandum/expositionCase noteProfessional

Kamerbrief briefing over IKEA-dossier

Translated title of the contribution: Parliamentary letter about briefing IKEA-filevan Hulten, M., 19 Apr 2018, 2 p.. No. 2018-0000047482, Mar 27, 2018. (NLFiscaal; vol. 3, no. 16)

Research output: Memorandum/expositionCase noteProfessional

Kwalificeert Duitse saneringsclausule als verboden staatssteun?

Translated title of the contribution: Does German sanerungsrule qualify as unlawful State aid?van Hulten, M., 18 Jan 2018, 2 p.. No. C-203/16 P, Dec 20, 2017. (NLFiscaal; vol. 3, no. 3)

Research output: Memorandum/expositionCase noteProfessional

Nederlands verbod op Eritrese diasporabelasting niet mogelijk

Translated title of the contribution: Dutch prohibition of Eritrean diaspora tax not possiblevan Hulten, M., 6 Dec 2018, 2 p.. No. 22 831, Nov 09, 2018. (NLFiscaal; vol. 3, no. 49)

Research output: Memorandum/expositionCase noteProfessional

Voorgenomen prejudiciële vragen over gevolgen Brexit voor EU-burgerschap

Translated title of the contribution: Intended reference for preliminary ruling on consequences Brexit for EU citizenshipvan Hulten, M., 22 Feb 2018, 3 p.. No. KG ZA 17-1327, No. C/13/640244, Feb 07, 2018. (NLFiscaal; vol. 3, no. 8)

Research output: Memorandum/expositionCase noteProfessional

2017

A-G: Uitsluiten de-minimisvrijstelling bij uitvoersteun strijdig met EU-recht

Translated title of the contribution: AG: Excluding de minimis exemption in case of export aid in conflict with EU lawvan Hulten, M., 14 Dec 2017, No. C-518/16, Nov 29, 2017. (NLFiscaal; vol. 2, no. 50)

Research output: Memorandum/expositionCase noteProfessional

2012

ECJ: taxpayers may defer payment of corporate exit taxes

van Hulten, M. & Lamers, A., Feb 2012, 1 p.. No. C-371/10, Nov 29, 2011. (Journal of international taxation; vol. 23, no. 2)

Research output: Memorandum/expositionCase noteProfessional