Dr. mr. V. (Vassilis) Dafnomilis
Faculty of Law
Tax Law
Visiting address
- Nieuwe Achtergracht 166
Postal address
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Postbus 15557
1001 NB Amsterdam
Contact details
Social media
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Dr. mr. Vassilis Dafnomilis
Dr. mr. Vassilis Dafnomilis is an Assistant Professor at the University of Amsterdam and the Academic Coordinator of the Advanced LLM in International Tax Law. In addition to serving as Course Coordinator for the Foundations and the EU tax law courses, he is the Thesis Coordinator for the program.
Vassilis lectures in the courses Foundations of International Tax Law, Tax Treaties II, and EU Tax Law, and also teaches in the Dutch course Europees Belastingrecht (direct taxation).
In 2022, Vassilis was nominated for Teacher of the Year at the Faculty of Law.
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Publications
2025
- Dafnomilis, V. (2025). Good Intentions, Flawed Design: Balancing Transparency, Fundamental Rights and EU Principles in the EU Public CbC Reporting Directive. World Tax Journal, 17(4), 715-750. https://doi.org/10.59403/23tp8ng [details]
2025
- Dafnomilis, V. (2025). Hogere schenkbelasting voor buitenlandse familiestichtingen niet strijdig met EER. Case note on: European Court of Justice, 13/11/25 (Familienstiftung (C-142/24)). NLFiscaal, (2025/2508 ).
- Dafnomilis, V. (2025). NLF 2025/1163: Nalatenschap met goederen in twee lidstaten; dubbele bezoldiging notarissen ongeoorloofd. 1163. Case note on: Hof van Justitie, 22/05/25, C-321/24, ECLI:EU:C:2025:376 NLFiscaal, 10(22), 19-21.
2024
- Dafnomilis, V., & de Wilde, M. F. (2024). BEFIT: een fiscale laagjestaart waarvan we nog niet weten hoe die zal gaan smaken. MBB. Belastingbeschouwingen, 2024(4), 16-24. Article 15.
2022
- Dafnomilis, V. (2022). EU inheritance and gift taxation. In S. Douma, O. Marres, H. Vermeulen, & D. Weber (Eds.), Terra/Wattel European Tax Law - Volume 1: General Topics and Direct Taxation (8th student ed., pp. 451-480). (Fiscale studieserie; No. 29). Wolters Kluwer. [details]
2021
- Dafnomilis, V. (2021). Taxation of cross-border inheritances and donations. Suggestions for improvement. (2021 ed.) Wolters Kluwer Nederland.
2020
- Dafnomilis, V. (2020). Dividend Distributions to and from Gibraltar Companies: The ECJ Decision in GVC Services (Case C-458/18) and Its Consequences. European Taxation, 60(11), 507-516. Advance online publication. https://research.ibfd.org/#/doc?url=/collections/et/html/et_2020_11_e2_4.html [details]
2019
- Dafnomilis, V. (2019). Amendments to the Thin Cap Rule, the CFC Rule and the GAAR Following ATAD Implementation. European Taxation, 59(8), 391-394. Advance online publication. https://research.ibfd.org/#/doc?url=/collections/et/html/et_2019_08_gr_1.html [details]
Vermeulen, H., & Dafnomilis, V. (2019). Case C-28/17 NN A/S v. Skatteministeriet: A CJEU Judgment that Raises ‘Fresh Questions'. EC Tax Review, 28(2), 90-100. https://kluwerlawonline.com/journalarticle/EC%20Tax%20Review/28.2/21187 [details]- Vermeulen, H., & Dafnomilis, V. (2019). ECJ Decision in Bevola (Case C-650/16): A Missing Piece in the Marks & Spencer (Case C-446/03) Puzzle. European Taxation, 59(2/3), 89-98. Advance online publication. https://research.ibfd.org/#/doc?url=/collections/et/html/et_2019_02_dk_1.html [details]
2018
- Dafnomilis, V. (2018). The current status of the ECJ case-law on EU inheritance and gift taxation and two unanswered questions. In B. Peeters (Ed.), Liber amicorum Rik Deblauwe (pp. 147-162). Knops.
- Vermeulen, H., & Dafnomilis, V. (2018). European Union - The (Draft) Laws Implementing ATAD I – An Overview of Implementation for Financial Undertakings in Different Member States, Especially as Regards the EBITDA Rule. Derivatives & Financial Instruments, 20(6). https://research.ibfd.org/#/doc?url=/collections/dfi/html/dfi_2018_06_e2_1.html [details]
2024
- Dafnomilis, V. (2024). BA. EU law precludes German rules on calculation of inheritance tax on property in a third country. Court of Justice. 41. Case note on: Court of Justice of the European Union, 12/10/23, C-670/21 (BA). Highlights & Insights on European Taxation (H&I) , 2024.
2023
- Dafnomilis, V., & de Wilde, M. F. (2023). BEFIT: A Company Tax System Layering Exercise for the Internal Market (Part 2). Web publication or website, Kluwer International Tax Blog. https://kluwertaxblog.com/2023/12/28/befit-a-company-tax-system-layering-exercise-for-the-internal-market-part-2/
2022
- Dafnomilis, V. (2022). Again, Peter was correct! In O. Marres, & D. Weber (Eds.), Rara avis: Liber amicorum Peter J. Wattel (pp. 61-65). Wolters Kluwer. https://new.navigator.nl/document/idpass51a41f7f73444b57bae40e85357e7eec?ctx=WKNL_CSL_3071 [details]
- Dafnomilis, V. (2022). Time for solutions to the problems of cross-border inheritance and gift taxation. NLF-W, 2022, Article 21. https://www.nlfiscaal.nl/nlfiscaal-doc/6C05D05ED85F4474C12588B50031251A [details]
- Dafnomilis, V. (2022). Voorwaarden voor inlichtingenverzoek aan belastingdienst van andere lidstaat. 0117. Case note on: HvJ EU, 25/11/21, C‑437/19, ECLI:EU:C:2021:953 (État luxembourgeois tegen L). NLFiscaal, 7(2), 28-29. [details]
- Dafnomilis, V. (2022). [Article review of: D. Stevanato (2021) Should Inheritance Be Taxed as Income? World Tax Journal, vol. 13, iss. 4, pp. 647-685]. Intertax, 50(10), 760-762. https://doi.org/10.54648/taxi2022079 [details]
2021
- Dafnomilis, V. (2021). 'Taxation of Cross-border Inheritances and Donations': Separate and Holistic Solutions to the Problems of Cross-border Death and Gift Taxation. Kwartaalbericht Estate Planning, 14-21.
- Dafnomilis, V. (2021). Voorwaarden inlichtingenverzoek aan belastingdienst van andere lidstaat. 1257. Case note on: HvJ EU, 3/06/21, C-437/19, ECLI:EU:C:2021:450 (État luxembourgeois tegen L). NLFiscaal, 6(25), 35-36. [details]
2019
- Dafnomilis, V. (2019). Overview of the implementation of the Anti-Tax Avoidance Directive into Member States’ domestic tax laws. PwC. https://www.pwc.nl/nl/actueel-publicaties/assets/pdfs/overview-of-the-implementation-of-the-atad.pdf [details]
Others
- Dafnomilis, V. (other) (10-6-2025). Commentaar bij EU Interest- en royaltyrichtlijn (other). https://www.nlfiscaal.nl/nlfiscaal-doc/celex32003l0049?c=true
- Dafnomilis, V. (other) (1-6-2025). NLfiscaal kennisbank: EU-recht en schenk- en erfbelasting (other). https://www.nlfiscaal.nl/nlfiscaal-doc/20F3C66F43EE202F00258AB000595020
- Dafnomilis, V. (other) (1-6-2025). NLfiscaal: EU-recht en de Schumackerdoctrine (other). https://www.nlfiscaal.nl/nlfiscaal-doc/AEBEFEB6A6D94BE100258AA000742FD3
This list of publications is extracted from the UvA-Current Research Information System. Questions? Ask the library or the Pure staff of your faculty / institute. Log in to Pure to edit your publications. Log in to Personal Page Publication Selection tool to manage the visibility of your publications on this list. -
Ancillary activities
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PwC Netherlands
Tax advisor (Tax Knowledge Centre)
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PwC Netherlands
Vermeulen, H., & Dafnomilis, V. (2019). Case C-28/17 NN A/S v. Skatteministeriet: A CJEU Judgment that Raises ‘Fresh Questions'. EC Tax Review, 28(2), 90-100.