Prof. Dr P. (Peter) J. Wattel

ABOUT

Employers

  • Professor European Tax Law (ACTL)
  • Advocate-General at the Netherlands Supreme Court

 

Other activities

  • Member of the Department of Letters of the Royal Netherlands Society of Science
  • Member of the Board of Trustees of the Europäische Rechtsakademie, Trier, Germany
  • Editor, Netherlands Law Review (Nederlands Juristenblad)

 

ACADEMIC PUBLICATIONS

Books

  • With Bas van Bockel, Xavier Groussot, Renato Nazzini, Daniel Sarmiento): Ne Bis in Idem in EU Law, Cambridge University Press, 2016, p. 167-217

 

Articles

  • Tax Litigation in Last Instance in The Netherlands: The Tax Chamber of the Supreme Court, in: P.J. Wattel (ed.), The Last Word in Tax Disputes; Special Comparative Issue on Highest Tax Courts Celebrating 100 Years of Tax Litigation before the Hoge Raad der Nederlanden; Bulletin for International Taxation, 2016 (Volume 70), No. 1/2, p. 43-51
  • Stateless Income, State Aid and the (Which?) Arm’s Length Principle, (2016) 44 Intertax, Issue 11, pp. 791–801

Book contributions

  • The Cat and the Pigeons – Some General Comments on (TP) Tax Rulings and State Aid after the Starbucks and Fiat Decisions, in: Isabelle Richelle, Wolfgang Schön and Edoardo Traversa (ed.), State Aid Law and Business Taxation, Max Planck Institute’s Studies in tax law and public finance, Vol. 6, Springer, 2016, p. 185-194
  • Comparing Criteria: State Aid, Free Movement, Harmful Tax Competition and Market Distorting Disparities, in: Isabelle Richelle, Wolfgang Schön and Edoardo Traversa (ed.), State Aid Law and Business Taxation, Max Planck Institute’s Studies in tax law and public finance, Vol. 6, Springer, 2016, p. 59-71
  • Verse knoflook, internetseks en het verdedigingsbeginsel, in G. Knigge/ F.F. Langemeijer/ A.J. Machielse/ P.C. Vegter/ P.Vlas/ C.L. de Vries Lentsch-Kostense/ P.J. Wattel (red.): Gehoord de Procureur-Generaal, opstellen aangeboden aan Prof. mr J.W. Fokkens bij zijn afscheid als Procureur-Generaal bij de Hoge Raad der Nederlanden, Wolters Kluwer Deventer 2016, p. 363-374
  • Bons Mots, in: My Way, liber amicorum Hans Hertoghs, De Bont advocaten, Amsterdam 2016, p. 29-37
  • Nondiscrimination à la Cour; the ECJ’s (lack of) Comparability Analysis in Direct Tax Cases (reprint of No. 418), in: Pasquale Pistone and Dennis Weber (eds.) Non-discrimination in Tax Treaties: Selected Issues from a Global Perspective, IBFD, Amsterdam, 2016, p. 255-282
  • Staatssteun en het armslengtebeginsel, in C. Maas/L.J.A. Pieterse (red.), Systeem en Symmetrie, opstellen aangeboden aan mr C.B. Bavinck, Wolters Kluwer, Deventer, 2016, p. 319-326

PROFESSIONAL PUBLICATIONS

Articles

  • Very Small General Report, in: P.J. Wattel (ed.), The Last Word in Tax Disputes; Special Comparative Issue on Highest Tax Courts Celebrating 100 Years of Tax Litigation before the Hoge Raad der Nederlanden; Bulletin for International Taxation, 2016 (Volume 70), No. 1/2, p. 5-6
  • Hoofdstuk 0 (inleiding) en hoofdstuk 6B (De invloed van het EU-recht op het belastingrecht) in: O.C.R. Marres, S.J. Mol-Verver en J. van der Streek (red.): Hoofdzaken Belastingrecht, 18e druk, Boom fiscale uitgevers, Den Haag 2016

 

Opinions

  • Footing the Bill?; Vooraf, NJB 2016/4, p. 247
  • Commerce Clause v. Vrij Verkeer; Vooraf, NJB 2016/13, p. 845
  • Het EVRM is te belangrijk in Nederland; Vooraf NJB 2016/19, p. 1327
  • The Continuity Girl; Vooraf, NJB 2016/24, p. 1671
  • Apple: Staatloos Inkomen; Vooraf, NJB 2016/33, p. 2363
  • Smart Trump Tax; Vooraf, NJB 2016/41, p. 3027

PRESENTATIONS

  • 14 January 2016, ACTL Seminar on Implementation of the OECD BEPS measures; Panel 1: BEPS Implementation after the Antalya-agreement, Chair, Amsterdam
  • 20 January, Congress on ‘BEPS: the Outcome’, Session on BEPS and EU law, Université de Lausanne, Chair, Switzerland
  • 21 January 2016, GREIT Winter Course on EU BEPS and the EU Treaty freedoms/State aid, opening lecture on The Case Law of the Court of Justice on Direct Taxes – General Overview, Visiting professor, Amsterdam
  • 23 maart 2016, Nieuwe Jurisprudentie Algemeen en formeel belastingrecht; PAO-docent; PAOB, Utrecht
  • 13 May 2016, 9th Meeting of the Network of Public Prosecutors or equivalent institutions at the Supreme Judicial Courts of the Member States of the European Union; 3rd session: Investigation of crimes using the internet, human rights and fundamental freedoms; Rapporteur, The Hague
  • 25 mei 2016, Ars Aequi Symposium ‘Rechtsvorming door de Hoge Raad’; Panelist; Den Haag
  • 1 June 2016, ACTL Seminar on Anti-BEPS implementation in the EU; the Anti-Tax Avoidance Directive: Panel 1: Scope/De minimis rule/EU GAAR/Tax Treaties/Interest deduction limitation rule, Chair, Amsterdam
  • 20 June 2016, GREIT summer course on tax competition in the Post-BEPS era, session 1: What is left of tax competition and free movement after BEPS? Faculdade de Direito, Universidade de Lisboa, Visting professor and debater, Portugal
  • 28 September 2016, Judges Panel, Annual Congress International Fiscal Association (IFA), Seminar F: Access to a Tax Court and the rights to property and to equal treatment; Chair, Madrid, Spain
  • 30 September 2016, 7th Assembly of the International Association of Tax Judges; Session on Case Load Control in Tax Matters, Chair, Madrid, Spain
  • 10 november 2016, , Symposium Staatssteun, Platform Belastingrechtspraak, Voorzitter Den Haag

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