Research Output per year
Research Output
2015
Noot bij HR, 17 oktober 2014, BNB 2015/23 en BNB 2015/24 (Geen afwaarderingsverlies wegens omvorming van landbouwgrond in bosgrond; landbouwvrijstelling, boekwaarde glasopstanden moet aan boekwaarde grond worden toegerekend)
Essers, P. H. J., 2015, 3 p.. No. 13/00765 en 13/01228, No. ECLI:NL:HR:2014:2978, Oct 17, 2014. (BNB; vol. 2015, no. 23 en 24)Research output: Memorandum/exposition › Case note › Professional
Noot bij HR, 22 mei 2015, BNB 2015/177 (Nageheven accijnzen behoren tot de van aftrek uitgesloten kosten, nageheven omzetbelasting niet)
Essers, P., 2015, 1 p.. No. 14/02083, No. ECLI:NL:HR:2015:1259, May 22, 2015. (BNB; vol. 2015, no. 177)Research output: Memorandum/exposition › Case note › Professional
Noot bij HR, 24 april 2015, BNB 2015/159 (Omkering en verzwaring bewijslast; administratieplicht; dubbele boekhouding)
Essers, P., 2015, 2 p.. No. 14/02808, No. ECLI:NL:HR:2015:1082, Apr 24, 2015. (BNB)Research output: Memorandum/exposition › Case note › Professional
Pensionado's in Duitsland met in Nederland opgebouwde pensioenrechten in het nieuwe Verdrag Nederland-Duitsland
Essers, P., 2015, Ondenemend met pensioen (Dietvorstbundel). Starink, B. & Visser, M. (eds.). Deventer: Wolters Kluwer, p. 39-48 10 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
Taxing German-Dutch cross-border business activities: A legal comparison with particular focus on the new bilateral tax treaty
Essers, P. H. J., 2015, Osnabrück: Institut fuer Finanz- und Steuerrecht. 570 p.Research output: Book/Report › Book editing › Scientific
The radical changes made to Dutch tax regulations during the Second World War
Essers, P. H. J., 2015, Taxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty. Osnabruck: Institut fuer Finanz- und Steuerrecht, 79 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
2014
De doe-het-zelf-belasting
Essers, P. H. J., 2014, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2014/2471, p. 1-3 3 p.Research output: Contribution to journal › Article › Scientific
Democratisch tekort in de mondiale fiscale beleidsbepaling kan leiden tot ongewenste supranationale belastingen
Essers, P. H. J., 2014, In : Rechtsgeleerd Magazijn Themis. jrg 175, 2, p. 70-71 2 p.Research output: Contribution to journal › Article › Scientific
Does your dog bite?
Essers, P. H. J., 2014, In : Weekblad voor fiscaal recht. 2014/7054, p. 816-817 2 p.Research output: Contribution to journal › Article › Scientific
Erneuerung der Besteuerung von Vermögen aus rechtsvergleichender Sicht
Essers, P. H. J., 2014, Erneuerung des Steuerrechts: 38. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft, Berlin 9. und 10. September 2013. Köln: Verlag Dr. Otto Schmidt, Vol. DStJG37 (2014). p. 373-393 and 395, 397 + 402 24 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
International tax justice between Machiavelli and Habermas (Klaus Vogel Lecture 2013)
Essers, P. H. J., 2014, In : Bulletin for International Taxation. 68, 2-2014, p. 54-66 13 p.Research output: Contribution to journal › Article › Scientific
Naar een nieuw regime voor inkomsten uit aandelen
Essers, P. H. J., 2014, In : Vakstudienieuws. 2014/19, p. 56-59 4 p., 2014/19.Research output: Contribution to journal › Article › Scientific
Tax treaty case law around the globe 2014
Kemmeren, E. C. C. M. (ed.), Smit, D. S. (ed.), Essers, P. H. J. (ed.), Lang, M. (ed.), Owens, J. (ed.), Pistone, P. (ed.), Rust, A. (ed.), Schuch, J. (ed.), Staringer, C. (ed.) & Stock, A. (ed.), 2014, Amsterdam/Wien: IBFD/Linde. 401 p.Research output: Book/Report › Book editing › Scientific › peer-review
The concept of beneficial ownership from a Dutch perspective
Essers, P. H. J., 2014, In : International Tax Law Review - Rivista di diritto tributario internazionale. 2014/2, p. 9-28 20 p., 2014/2.Research output: Contribution to journal › Article › Scientific
2013
De fair-share discussie gaat de verkeerde kant op
Essers, P. H. J., 2013, In : Vakblad Tax Assurance. 2013, 2, p. 12-14 3 p.Research output: Contribution to journal › Article › Scientific
De foute voorstellen van de commissie Van Dijkhuizen
Essers, P. H. J., 2013, In : Weekblad voor fiscaal recht. 2013, 7015, p. 1035-1039 5 p.Research output: Contribution to journal › Article › Scientific
Een kwart eeuw geruisloze omzetting in een NV of BV
Essers, P. H. J., 2013, Rijkers Bundel. Deventer: Kluwer, p. 99-114 15 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review
Fiscaal beleid gaat om meer dan geld alleen
Essers, P. H. J., 2013, In : Weekblad voor fiscaal recht. 2013, 7006, p. 774-775 2 p.Research output: Contribution to journal › Article › Scientific
Inbreng van door belanghebbende bewoond pand bij aanvang onderneming
Essers, P. H. J., 2013, No. 127, Feb 01, 2013. (BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak; vol. 127, no. p. 2434-2435)Research output: Memorandum/exposition › Case note › Professional
Tax treaty case law around the globe 2012
Kemmeren, E. C. C. M. (ed.), Smit, D. S. (ed.), Essers, P. H. J. (ed.), de Broe, L. (ed.), Vanistendael, F. (ed.), Lang, M. (ed.), Pistone, P. (ed.), Schuch, J. (ed.), Staringer, C. (ed.) & Storck, A. (ed.), 2013, Amsterdam/Wien: IBFD/Linde. 370 p.Research output: Book/Report › Book editing › Scientific
Tax Treaty Case Law around the Globe 2013
Lang, M. (ed.), Owens, J. (ed.), Pistone, P. (ed.), Schuh, J. (ed.), Staringer, C. (ed.), Essers, P. H. J. (ed.), Storck, A. (ed.), Kemmeren, E. C. C. M. (ed.) & Smit, D. S. (ed.), 2013, Amsterdam/Vienna: IBFD/Linde. 382 p. (Series on international Tax Law; no. 81)Research output: Book/Report › Book editing › Scientific
2012
Belast verleden: Het Nederlandse belastingrecht onder nationaalsocialistisch regime
Essers, P. H. J., 2012, Deventer: Kluwer. 563 p.Research output: Book/Report › Book › Scientific
Fiscaal ondernemingsrecht (Juriprudentie IB-Winst en TBS-regeling)
Essers, P. H. J. & van Kempen, M. L. M., 2012, Deventer: Kluwer. 918 p.Research output: Book/Report › Book › Scientific
Gemeinnutzige Einrichtungen und ihre Besteuerung in Europa: Jahreskongress der Europaischen Association of Tax Law Professors (EATLP)
Essers, P. H. J., 2012, In : Internationales Steuerrecht. 22, 12, p. II-IV 3 p.Research output: Contribution to journal › Article › Scientific
Geruisloze omzetting: Staking onderneming
Essers, P. H. J., 2012, No. BNB 2012/286, Apr 27, 2012. (BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak; vol. 286, no. p. 5118-5119)Research output: Memorandum/exposition › Case note › Professional
Inkomstenbelasting
Essers, P. H. J. (ed.) & van Kempen, M. L. M. (ed.), 2012, Deventer: Kluwer. 2203 p. (Cursus Belastingrecht; no. 1 t/m 3)Research output: Book/Report › Book editing › Scientific
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 proceeding › Conference contribution › Scientific
Positive dopingtest Rubik-overeenkomsten
Essers, P. H. J., 2012, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2012, 2577, p. 1-3 3 p.Research output: Contribution to journal › Article › Scientific
Tax Treaty Case Law around the Globe - 2011
Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck, A., De Broe, L., Essers, P. H. J., Kemmeren, E. C. C. M. & Vanistendael, F., 2012, Tax Treaty Case Law around the Globe – 2011. Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck, A., De Broe, L., Essers, P. H. J., Kemmeren, E. C. C. M. & Vanistendael, F. (eds.). Alphen aan den Rijn, The Netherlands: Kluwer Law International, p. 5-6 520 p. (EUCOTAX Series on International Taxation).Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
Tax Treaty Case Law around the Globe - 2011
Lang, M. (ed.), Pistone, P. (ed.), Schuch, J. (ed.), Staringer, C. (ed.), De Broe, L. (ed.), Essers, P. H. J. (ed.), Kemmeren, E. C. C. M. (ed.) & Vanistendael, F. (ed.), 2012, Wien: Linde Verlag. 509 p. (EUCOTAX Series on International Taxation; no. 70)Research output: Book/Report › Book editing › Scientific
Tax Treaty Case Law around the Globe - 2011
Lang, M. (ed.), Pistone, P. (ed.), Schuch, J. (ed.), Staringer, C. (ed.), Storck, A. (ed.), De Broe, L. (ed.), Essers, P. H. J. (ed.), Kemmeren, E. C. C. M. (ed.) & Vanistendael, F. (ed.), 2012, Alphen aan den Rijn, The Netherlands: Kluwer Law International. 520 p. (EUCOTAX Series on International Taxation)Research output: Book/Report › Book editing › Scientific
The fight against tax fraud in the European Union
Essers, P. H. J., 2012, Armonizacion, coordinacion fiscal y lucha contra el fraude. Martinez, F. A. (ed.). Navarra: Thomson Reuters Ltd, p. 59-69 10 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
Vermogensetikettering
Essers, P. H. J., 2012, No. 77, Nov 25, 2011. (BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak; vol. 2012, no. p. 1575-1577)Research output: Memorandum/exposition › Case note › Professional
Zonder voldoende inzicht in de bedrijfsprocessen van de Belastingdienst blijft horizontaal toezicht kwetsbaar
Essers, P. H. J., 2012, In : Weekblad voor fiscaal recht. 2012, 6978, p. 1546-1547 2 p.Research output: Contribution to journal › Article › Scientific
2011
Cursus Belastingrecht Inkomstenbelasting
Essers, P. H. J., van Kempen, M. L. M., Albregtse, D. A., Arends, A. J. M., Doornebal, J., Hoogeveen, M. J., Pötgens, F. P. G., Rijkers, A. C. & van Westen, G. W. B., 2011, Deventer: Kluwer. 1218 p. (Cursus Belastingrecht)Research output: Book/Report › Book › Scientific
De Hoge Raad als gids en orakel bij goed koopmansgebruik
Essers, P. H. J., 2011, In : Weekblad voor fiscaal recht. 140, 6919, p. 1076-1080 5 p.Research output: Contribution to journal › Article › Scientific
De toekomstig belastingheffing van de IB-onderneming
Essers, P. H. J., 2011, Totaalwinst. Kavelaars, P. (ed.). Rotterdam: Fiscaal Economisch Instituut Erasmus Universiteit, p. 31-41 11 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
De winstbepaling in de conceptrichtlijn CCCTB
Essers, P. H. J., 2011, In : Weekblad voor fiscaal recht. 6927, p. 1395-1404 10 p.Research output: Contribution to journal › Article › Scientific
Epilogue
van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C., 2011, Reforming the law on business organizations: Back to basics in business law and tax law. van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C. (eds.). The Hague: Eleven International Publishing, p. 275-276 276 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
Fiscaal ondernemingsrecht-Jurisprudentie IB en VPB 2011
Essers, P. H. J. & van Kempen, M. L. M., 2011, Deventer: Kluwer. 1186 p.Research output: Book/Report › Book › Professional
Fiscale oorlogsarresten
Essers, P. H. J., 2011, Principieel belastingrecht. Gribnau, J. L. M. (ed.). Nijmegen: Wolf Legal Publishers (WLP), p. 31-50 247 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
General introduction
van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C., 2011, Reforming the law on business organizations: Back to basics in business law and tax law. van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C. (eds.). The Hague: Eleven International Publishing, p. 15-22 276 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
Het fiscale beleid van de kabinetten-Balkenende
Essers, P. H. J., 2011, In : Christen Democratische Verkenningen. 2010, 4, p. 147-156 10 p.Research output: Contribution to journal › Article › Scientific
Het leerstuk van het belastingrecht
Essers, P. H. J., 2011, In : NTFR: Nederlands Tijdschrift voor Fiscaal recht. 2011, 2356, p. 1-4 4 p.Research output: Contribution to journal › Article › Scientific
Preface
Lang, M., Pistone, P., Schuch, J., Staringer, C., De Broe, L., Essers, P. H. J., Kemmeren, E. C. C. M. & Vanistendael, F., 2011, Tax Treaty Case Law around the Globe – 2011. Lang, M., Pistone, P., Schuch, J., Staringer, C., De Broe, L., Essers, P. H. J., Kemmeren, E. C. C. M. & Vaistendael, F. (eds.). Wien: Linde Verlag, p. 5-6 509 p. (Series on International Taxation; no. 70).Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
Preface
van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C., 2011, Reforming the law on business organizations: Back to basics in business law and tax law. van der Sangen, G. J. H., Essers, P. H. J., Kemmeren, E. C. C. M. & Raaijmakers, M. J. G. C. (eds.). The Hague: Eleven International Publishing, p. 7-8 276 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
Rechtsvormneutraliteit
Essers, P. H. J., 2011, In : Fiscaal ondernemingsrecht. 2011, 112-113, p. 1-10 10 p.Research output: Contribution to journal › Article › Scientific
Reforming the law on business organizations: Back to basics in business law and tax law
Essers, P. H. J. (ed.), Kemmeren, E. C. C. M. (ed.), Raaijmakers, M. J. G. C. (ed.) & van der Sangen, G. J. H. (ed.), 2011, The Hague: Eleven International Publishing. 276 p.Research output: Book/Report › Book editing › Scientific
Tax aspects of establishing, financing, functioning and reorganizations of enterprises
Essers, P. H. J., 2011, Reforming the law on business organizations. Essers, P., Kemmeren, E., Raaijmakers, T. & van der Sangen, G. (eds.). Den Haag: Eleven International Publishing, p. 24-220 278 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific
2010
Basic questions with respect to the taxation of enterprises
Essers, P. H. J., 2010, Gestaltung der Steuerrechtsordnung. Tipke, K., Seer, R., Hey, J. & English, J. (eds.). Keulen: Verlag Dr. Otto Schmidt, p. 615-639Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific