Jan Vleggeert, Professor of Tax Law and Economics, voices criticism in Dutch newspaper Financieel Dagblad about the ‘two hats’ worn by academics whose field of study is tax law.

A tax on CO2 emissions from products entering the EU offers unprecedented opportunities in the fight against global warming. That is the conclusion of research on which Leiden environmental scientist Hauke Ward collaborated. ‘A new world is opening up,’ Ward says. ‘But success hinges on how we involve…

The article deals with the influence of the Agreement on the Free Movement of Persons between Switzerland and the EU on the international tax separation, more specifically on the tax separation of tax deductions for natural persons.

People often say you should ‘do something that makes you happy’. Alumnus Benjamin Wegman certainly took that advice to heart. After graduating with a degree in tax law, he switched to brewing beer at a local brewery in Leiden.

It’s a given that in bankruptcy cases in the Netherlands, banks and the Dutch Tax and Customs Administration are prioritised as creditors. But not only is this outdated – there’s also another way to go about it, as revealed the PhD research conducted by Assistant Professor Ruben van Uden.

Mass claims are increasingly common in the Netherlands. Branda Katan, Professor by special appointment in Corporate Law, spoke to news website NU.nl about the chances of their success: ‘A lot of time and money goes into these cases.’

A team of three Leiden tax law students have reached the finals of the most prestigious worldwide moot court competition in the field of international and European tax law.

On 15 February 2022, Irma Mosquera Valderrama, Professor of Tax Governance, holder of the EU Jean Monnet Chair on EU Tax Governance EUTAXGOV and Principal Investigator of the ERC funded project GLOBTAXGOV, participated in the High-Level Webinar Taxation and Business in Africa.

Maarten Aalbers was invited as a guest speaker by the University of Bergen (Norway) to present his views on the joint application of state aid law and free movement law concerning the adoption of sugar taxes.

The debate on tax evasion by multinationals is in full swing in many Member States. Last week it was announced that the European Commission has started an investigation into possible illegal State aid from the Netherlands to Nike. It is likely that dozens of other companies are getting away with it.

The Dutch Ministry of Finance commissioned the scientific institute for economic research SEO Amsterdam Economics to investigate to what extent the benefits system and the provision of services have been improved in recent years. The aim of the research project is to determine whether the legal framework,…

Below you will find a collection of books, other than those in the BLRN book series, to which members of BLRN have contributed.

To get important topics such as climate and human rights higher on the agenda of listed companies, stakeholders other than shareholders and employees should officially be given more say. This is what Professor of Business Law Harold Koster said in his inaugural lecture on 18 March. He proposes introducing…

This section shows some of the most relevant articles that are also related to the topic of the EUTAXGOV Chair.

Soil ecologists Emilia Hannula (Leiden) and Elly Morriën (UvA) received the Golden Medal of Teylers Tweede Genootschap on 5 November. They received the prize for their submission to a competition on sustainable soil management.

Mees Vergouwen heeft op 28 oktober de Mitchell B. Carroll prijs van de International Fiscal Association (IFA) ontvangen. De fiscalist won de prijs met zijn proefschrift over ‘botsende belastingregels’.

The Department of Business Studies focuses on research questions at the intersection of law and behaviour in the context of organizations and enterprises. The department brings together specialists in entrepreneurship, organizational psychology, marketing, strategy, economics, and finance.

The growing popularity of corporate self-regulation to address supply-chain issues puts Corporate Social Responsibility and specifically codes of conduct, at the centre of attention. In this article, Jaroslaw Kantorowicz, Sarah Vandenbroucke and Yvonne Erkens analyse supplier codes of conduct of multinational…

The extension of the Dutch government’s Covid-19 relief measures for businesses has ensured that in the last six months of 2020 the number of bankruptcies was at an all-time low. However, according to the Bijzonder Beheer Barometer (special risk management barometer) an initiative of PwC and the Department…

Mees Vergouwen heeft op 18 juni de dissertatieprijs van De Vereniging voor Belastingwetenschap gewonnen. Hij promoveerde in 2023 op een proefschrift over ‘botsende belastingregels’. De fiscalist kreeg de prijs voor het beste proefschrift van de afgelopen twee jaar.

Multidisciplinary research has established that VAT-results are in practice six times lower than what it should have been. The new estimates rely on machine learning techniques.

Steering soil microbiomes for better crop quality: the holy grail to improve human health?

Restoring a natural plant environment on exhausted agricultural lands and in nature areas is difficult. We can speed this up by steering the soils towards the desired situation. This is what Martijn Bezemer, newly appointed Professor of Ecology of Plant-Microbe-Insect interactions at Leiden University’s…

When Professor of Tax Law Jan Vleggeert delivered his inaugural lecture in Leiden University’s Academy Building on 30 October 2020, only 30 people were allowed to attend due to coronavirus measures. On 10 June 2022, Vleggeert was therefore given the opportunity to deliver a lecture to a much larger…

Marc Broekema from the Department of Business Studies has received a grant from the Netherlands Institute of Registered Valuators (NiRV) to conduct research into how the value of a business is assessed in legal proceedings.

Meerdere kranten schrijven over een onderzoek van Wimar Bolhuis naar de Nederlandse belastingopbrengsten.

The International Relations and Diplomacy programme gives you a unique combination: a thorough academic education in international relations and political science with practice-based training in international negotiation and diplomacy.

Thanks to data science, we can chart and search enormous quantities of related information. This generates all kinds of new insights, for example in complex global financial structures or such societal problems as loneliness.

The European Parliament’s newly created Subcommittee on Tax Matters held a public hearing on the EU’s work on harmful tax practices on the 1st of December.

In the podcast EU Scream, a non-for-profit organization based in Brussels, Martijn Nouwen tells about his research into communications about European tax rulings.

The launch of the 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-avoidance Rules' generates strong interest among tax administrations.

The benefits department of the Dutch Tax Administration has attempted to reach backroom agreements with the judiciary about the decision period in benefits cases. Lecturer in tax law Martijn Nouwen says this harms the legal protection of victims.

The Inter-American Center of Tax Administrations CIAT and the GLOBTAXGOV project have published the 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-Avoidance Rules'.

Presentations related to this chair.

On 4 March 2021, Michiel Spanjers defended his thesis 'Belastingbudget'. The doctoral research was supervised by Prof. J.P. Boer and Prof. H. Vording.

The sustainable business law research group is dedicated to researching the complex relationship between business activities and sustainability. It strives to develop legal solutions that contribute to a more ethical, just, ecologically responsible and socially inclusive society. Our aim is to develop…