Many academics who specialise in tax law also work for commercial tax consultancies. It would very much seem as though the combination of different roles can hamper independent research, says Jan Vleggeert in his inaugural lecture on 30 October. Tax avoidance and other hot topics therefore do not receive…

Nu belastingsystemen over grenzen gaan, speelt de politiek een steeds grotere rol. Irma Mosquera Valderrama pleit voor een wereldwijd, inclusief systeem.

In her teaching and research, Mosquera primarily seeks the connection between tax law and other disciplines. Her appointment is effective as of 1 November 2021.

This book presents concrete solutions for managing the legal risks distorting the development of various areas of EU law. It pursues an innovative and effective approach to identify legal risks, their causes at the EU level and their impacts on the functioning of the Union and its Member States. It…

Sustainablity en the law lectures guest speakers legal social aspects

The starting point for this research project is the notion that the human brain is susceptible to all kinds of fallacies and biases that affect our perceptions and influence our reasoning outside of our conscious awareness. Indeed, most people think they are merely observing facts and that they process…

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.

Published by Brill Nijhoff and written by leading experts including national judges, academics and practitioners East African Community Law is the first comparative as well as open access textbook on EAC law. The book provides a key resource for the research, teaching, and practice of EAC law. It also…

In 2017, at the start of the Rutte III cabinet, tax scholars Leo Stevens and Koen Caminada presented a blueprint for a new tax system. Today, four years on, they observe that the cabinet has put little effort into innovations in the area of tax.

De coalitie houdt woensdag en donderdag topoverleg over de koopkrachtdaling van 6,8%. Het kabinet wil deze ongekende koopkrachtval compenseren, maar hoe kan dat effectief en enigszins betaalbaar?

Presentations related to this chair.

Tirza Cramwinckel, Assistant Professor in tax law, has won one of the 2023 Research Prizes awarded by the Praemium Erasmianum Foundation.

Irma Johanna Mosquera Valderrama is Full Professor Global Tax Governance, EU Holder Jean Monnet Chair EUTAXGOV at Leiden Law School (Leiden University), the Netherlands and Lead Researcher of the European Research Council (ERC) Funded Project – GLOBTAXGOV.

By making use of artificial tax arrangements via the Netherlands and other countries, corporations and wealthy individuals worldwide together manage to avoid paying $472 billion in tax.

Contacts

Events related to EUTAXGOV.

This book is the first to incorporate current academic literature and case law on European, transnational, and international media law into a comprehensive overview intended primarily for students.

This book is part of a series which sets out a restatement of labour law in Europe. Its second volume looks at atypical employment relationships in Europe.

Na Shell en Unilever is DSM het derde grote bedrijf dat vertrekt uit Nederland. Fiscalisten zijn niet verbaasd: het sentiment over het vestigingsklimaat hier is momenteel minder gunstig.

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 Pandora Papers turned the spotlight on Wopke Hoekstra’s investment in an African safari company via a tax haven. Apparently, there was no tax evasion, but that does not seem to be the whole story. Martijn Nouwen, assistant professor in tax law, explains in Follow the Money how the safari enterprise…

Professor Christa Tobler and Jacques Beglinger have written two new publications.

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'.

We are very happy to welcome you to Leiden Law School to spend a semester or year studying with us. Here you can find information on course registration, schedules and more.

Amy Strecker assesses the institutional framework for landscape protection, analyses the interplay between landscape and human rights, and links the etymology and theory of landscape with its articulation in law.

As a Faculty of Law graduate you are part of a valuable network. Discover how you can remain in contact with other alumni and the University!

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

PhD candidate Manon Wintgens is using an algorithm to trawl through thousands of international tax treaties. She hopes to detect a system in the dizzying interplay between countries, businesses and documents. It is a unique research project.

European labour law has an unmistakable influence on national law. This applies even more to the case-law of the Court of Justice of the European Union (CJEU), as it has implications for the application of European law in the Member States and with it the interpretation of national law. Collected Cases…

Last Thursday, the final ILS Lunch Seminar of 2018 took place. Irma Mosquera Valderrama, Adrián Grant and Frederik Heitmüller gave two very insightful presentations on Global Tax Governance, part of the EU-ERC project ‘A New Model of Global Governance in International Tax Law Making’ (GLOBTAXGOV).

While acknowledging prominent legal-philosophical debates, this project proposes a radically different approach to provide insights into the concept of the rule of law.

Tax collection has become highly complex and the system is creaking at the seams. Is there an easier way to collect taxes? This is the question raised by Rex Arendsen, Professor of Tax Law, in his inaugural lecture on 16 September.

It was already clear that the Dutch tax office had been working with black lists for years, containing the names of people who, according to the authorities, had a high risk of committing fraud. But reports by research agency PwC make it clear how systematically the Dutch tax office discriminated when…

That the tax authorities are allowed to impose taxes is widely known. What is less well known is when the tax authorities must impose taxes. And what to do when one set of regulations requires the tax authorities to impose taxes while other regulations prevent them from doing exactly that? Vergouwen’s…

In August 2018, the fourth edition of the teaching and learning materials

Whether implicitly or explicitly, we all have ideas about how the law is supposed to function, whose interests it should represent, and what role it should play in society. This project explores the ways in which these questions are addressed in the works of the Roman historian Publius Cornelius Tacitus…

The increase in the European Union's executive powers in the areas of economic and financial governance has thrown into sharp relief the challenges of EU law in constituting, framing, and constraining the decision-making processes and political choices that have hitherto supported European integration.…

In the past years access to EU law has been significantly enhanced via services such as EUR-Lex. This development not only allows for easy retrieval of individual legal acts, but for collecting information about the evolution of EU law in the aggregate as well.

There is a growing conflict between the US and the EU about the investigation by the Commission under the EU State aid rules into so called

Hoogleraar Internationaal Belastingrecht Tanja Bender heeft een vermelding gekregen in het boek Recognising 100 Years of Women in Tax.

The Research Handbook on Labour, Business and Human Rights Law edited by prof. Janice Bellace of the University of Pennsylvania and ass. prof. Beryl ter Haar of Leiden University. The book is publisehd in Edward Elgars series on Human Rights.

How can data science improve tax administration? Mark Pijnenburg, a senior data scientist at the Netherlands Tax and Customs Administration, decided to investigate this in a dissertation. He talks about his experiences: 'Sometimes a technique is scientifically interesting, but not applicable in real…

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.

The notary is involved in various occasions during lifetime.

Company Law provides education and research in the field of commercial and corporate law, insolvency law and International Business Law.

The Department of Civil Law is responsible for education and research in the field of civil law. We teach the master’s degree programme Civiel Recht (Civil Law LL.M.), attracting many students each year from Leiden and elsewhere.

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