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Prof. dr. D.M. (Dennis) Weber

European corporate taxation
Faculty of Law
Tax Law
Photographer: Gerth van Roden

Visiting address
  • Nieuwe Achtergracht 166
  • prof. dr. Dennis Weber

    Dennis Weber is full-professor ('gewoon hoogleraar') of European Corporate Tax Law at the University of Amsterdam (UvA) (0,5 fte). He is founder and director of the Amsterdam Centre of Tax law (ACTL) of the UvA (an UvA Centre of excellence) and one of the founders of the Advanced LLM in International tax law of the Amsterdam Law School. He is a member of the Research Council of the Amsterdam Law school. His chair was until May 2021 for 0,2 fte (one day per week) supported by Stichting Loyens & Loeff European (tax) law support. 

    His teaching and research are mainly focused on the interaction of European law and tax law. He is the founder and director of the CPT-project where research is done to design the building blocks for a tax system for a Cashless, Platform-based and Technology driven Society.

    Weber published more than 65 academic articles, more than 80 professional publications (case-notes/blogs, etc.), published 2 books and edited 16 books mainly on European Corporate Tax Law. As speaker/moderator he spoke on more than 200 conferences/seminars around the world, including Amsterdam, Basel, Barcelona, Beijing, Brasilia, Bratislava, Brussels, Boston, Bogota, Buenos Aires, Budapest, Cadiz, Cascais, Cape Town, Cartegena, Copenhagen, Curacao, Cyprus, Dublin, Frankfurt, Florianopolis, Graz, Groningen, Helsinki, Hong Kong, Istanbul, Jakarta, Kuala Lumpur, Kyoto, Leuven, London, Leiden,  Lima, Lisbon, Lund, Luxembourg, Maastricht, Madrid, Malta, Mexico City, Milan, Montevideo, Moscow, Mumbai, Munster, Munich, New York, Oxford, Paris, Sao Paulo, San Diego, Salerno, Seoul, Singapore, Stockholm, Rio de Janeiro, Rotterdam, Vienna and Vigo.

    Weber (co-) organized more than 40 conferences/seminars on different topics such as European tax integration, taxing the financial sector, Base Erosion and Profit Shifting (BEPS), the EU Common Consolidated Tax Base, State aid and the taxation of the digital economy. 14 of these conferences resulted in the publication of a book with publications from various academics around the world. 

    In 2016-2018 he was the intiator of the ‘Global Tax Conference Project’, a cooperation between four academic institutions:

    -    Amsterdam Centre for Tax Law of the University of Amsterdam 

    -    New York University 

    -    IBDT/University of São Paulo

    -    China International Tax Center of the Central University of Finance and Economics in Beijing

    In the ‘Global Tax Conference Project’ international tax conferences where organized about global tax issues in Amsterdam (2016), New York (2016), Beijing (2017) and in São Paulo (2018). Another result of the Global Tax Conference Project is a book published by IBFD in 2018:  ‘The Implementation of Anti-BEPS rules in the European Union: A Comprehensive Study’ (452 pp). This book was edited by Weber and IBFD Academic chairman prof. Pasquale Pistone and contains 20 academic papers.

    As a visiting Professor, he lectured at various universities in the world (amongst them the International Tax Center of Leiden (LL.M Program in International Taxation), the Wirtschaft Universität Wien in Vienna, Sorbonne University in Paris, the University of Sao Paulo, the New York University (NYU)) and the National University of Singapore (NUS)).

    He is founder and general editor of Highlights & Insights on European Taxation, a Wolters Kluwer journal that reports and comments on all developments in European Taxation. He is one the founders and editor of the Kluwer International Tax Law blog, one of the most visited international tax blogs in the world. He is one the founders and member of the board of the Group Research on European and International Taxation (GREIT).

    He affiliated to Loyens & Loeff as of counsel, where he is in particular involved in questions regarding fundamental rights within the EU and the prevention of tax avoidance. He is involved in numerous proceedings in the field of European tax law in Courts in different EU Member States and before the Court of Justice of the European Union.  

    For 10 years Weber was a deputy judge in one of the high courts in the Netherlands and between 1992-2002 he wrote more than 200 columns on tax matters in four Dutch newspapers (Haarlems Dagblad, de Leidsche Courant, de Zwolse Courant and de Provinciale Zeeuwse Courant).

     

    Selection of publications

     

    • Tax Avoidance and the EC Treaty Freedoms – A study of the limitations under European Law to the prevention of tax avoidance, EUCOTAX Series on European Taxation, Kluwer Law International, 2005 (290 pp)

     

    • In search of a (new) equilibrium between tax sovereignty and the freedom of movement within the EC (Op zoek naar een (nieuwe) balans tussen belastingsoevereiniteit en het recht op vrij verkeer binnen de EG), inaugural lecture (oratie), Deventer: Kluwer 2006, 70 p. 

     

    • Hfst 1 t/m 5 (150pp) in Europees belastingrecht, 20092021 – updated every year 

     

    • Europees formeel belastingrecht, D.M. Weber (editor), SDU, 2006. 145 blz.

     

    • The Influence of European law on Direct Taxation. Recent and Future Developments, Eucotax Series on European Taxation, The Hague: Kluwer Law International 2007, 220 p. (editor)

     

    • Traditional and alternative routes to European Tax Integration, IBFD, 2010, 362 pp (editor)

     

    • Bundel naar aanleiding van het seminar van het Amsterdam Centre for Tax Law over het rapport van de Studiecommissie belastingstelsel (Commissie Van Weeghel) (136 blz.) (redactie), 2010 (editor) 

     

    • Dennis Weber and Bruno da Silva (editors), From Marks & Spencer to X holding, the future of cross-border group taxation, EUCOTAX series on European Taxation, Kluwer Law International, 2011, pp 229.

     

    • Dennis Weber & Stef van Weeghel (editors, The 2010 OECD Updates: Model Tax Convention & Transfer Pricing Guidelines – A Critical Review, 2011, Series on International Taxation no. 38, Kluwer Law International, pp. 227.

     

    • Dennis Weber & Otto Marres (editors, Taxing the financial sector, Financial Taxes, Bank Levies and more, IBFD, 2012, pp. 214

     

    • CCCTB – selected Issues (editor), Wolters Kluwer, 2012, pp. 337

     

    • Otto Marres & Dennis Weber (editors), Tax Treatment of Interest for Corporations, 2012, IBFD, pp 246

     

    • Dennis Weber (editor), EU Income Tax Law” Issues for the Years Ahead, EC and International Tax Law series, Vo. 9, IBFD, 2013, pp. 360

     

    • D.M. Weber en E. Poelmann (editors), Europese grondrechten en beginselen in het belastingrecht, SDU, Den Haag, 2014.

     

    • Dennis Weber & Pasquale Pistone (editors), Nondiscrimination in Tax Treaties: Selected Issues from a global perspective, EC and International Tax Law Series, Vo. 14, IBFD 2016, 299 pp 

     

    • Dennis Weber (editors), EU Law and the Building of Global Supranational Tax Law: EU BEPS and State Aid, GREIT Series, IBFD, 2017, 308 pp

     

    • Dennis Weber & Jan Van de Streek (editors), The EU Common Consolidated Corporate Tax Base – Critical analysis, Kluwer Law International, 2017, 241 pp

     

    • Dennis Weber & Pasquale Pistone (editors), The Implementation of the Anti-BEPS in the European Union: A Comprehensive Study, IBFD, 2018, 452, pp
    • Dennis Weber & Pasquale Pistone (editors), Taxing the Digital economy, IBFD, 2019, 360 pp
    • De materiële fusieeis in Europees perspectief, Weekblad voor Fiscaal Recht, 1995/6172, p. 1658-1667.          

     

    • A closer look at the general antiabuse clause in the Parent-Subsidiary Directive and the Merger Directive, EC Tax Review 1996/2, p. 63-69.

     

    • The first steps of the European Court of Justice concerning an abusedoctrine in the field of harmonized direct taxes (Survey as a result of the Denkavit-VITIC-Voormeer case, on anti-abuse clauses and methods of interpretation and implementation of the Parent-Subsidiary Directive), EC Tax Review 1997/1, p. 22-31;

     

    • Applicability of the EC Treaty: the first limitation of Treaty Freedoms Survey of this limitation in tax matters, European Taxation 1997/8, blz. 292-300;

     

    • Het burgerschap van de Unie: mythe of rechtsvraag?, Internationaal Belasting Bulletin, 1998, nr. 1, p. 1315;

     

    • Het nietstellen van prejudiciële vragen: gooit de Hoge Raad dé sleutel voor de interne markt weg? Weekblad fiscaal recht 1998/6279, p. 223-232;

     

    • Interne situaties, omgekeerde discriminatie en het gemeenschapsrecht: de grenzen worden opnieuw getrokken, Weekblad fiscaal recht, 1998/6312, p. 14991511;

     

    • The notification obligation of Directive 83/189/EEC in the field of direct and indirect taxation, EC Tax Review 1998, no. 4, p. 276285;

     

    • Enige opmerkingen naar aanleiding van de discussie inzake de (on)verenigbaarheid van de kostenaftrekbeperking van art. 13, eerste lid wet Vpb met het recht van vestiging, FED Fiscaal Weekblad, p. 10751082.

     

    • The proposed EC Interest and Royalty Directive, EC Tax Review 20001, p. 15-30;

     

    • Noodzakelijke institutionele hervormingen in het Europese belastingrecht door uitbreiding EU, Tijdschrift voor Formeel Belastingrecht, 2000/6, p. 1115;

     

    • Dividendbelasting en het gemeenschapsrecht, Weekblad Fiscaal recht, 2003/6513, p. 101114;

     

    • Exit taxes on the transfer of seat and the applicability of the freedom of establishment after Uberseering, European Taxation, October 2003, pp. 350354

     

    • The Bosal Holding Case: Analysis and Critique, in: EC Tax Review, 2003/4, p. 220230.

     

    • ‘The Netherlands Antilles and Aruba as outermost region of the EC: consequences for direct taxation’ in: OCT and UPT; consequences for the Dutch Caribbean, Antilliaanse Juristen Vereniging, Willemstad, 2004.

     

    • De Nederlandse Antillen en Aruba als ultraperifeer gebied van de EG: directe belastingen en staatssteun, Tijdschrift voor Antilliaans RechtJusticia, 2004, nr. 3, blz. 200-215.

     

    • Tien EGrechtelijke knelpunten in de vennootschapsbelasting, opgenomen in de bundel ‘Europa’ naar aanleiding van de Belastingadviseursdag 2004 van de Federatie van belastingadviseurs, SDU, 2004, blz. 51-63;

     

    • Vpb2007. Opruimen van EGrechtelijke knelpunten, Weekblad Fiscaal recht, 2004/6591, blz. 1251

     

    • Vpb2007. Een stelsel gebaseerd op het territorialiteitsbeginsel: EGaspecten en contouren, Weekblad Fiscaal recht, 2004/6592, blz. 1297.

     

    • Hoe moet worden omgegaan met passieve deelnemingen en passieve inkomsten?; special edition: ‘De vennootschapsbelasting op de sofa’,  Weekblad Fiscaal recht, 2004/6596, blz. 1514.

     

    • De Nederlandse Antillen en Aruba als ultraperifeer gebied van de EG en de directe belastingen, Alle wegen leiden naar Brussel, 50 jaar NOB, 50 jaar Europese jurisprudentie en wetgeving, Reed Business, 2004, blz. 143157.  

     

    • MostFavoured-Nation Treatment under tax treaties rejected in the European Community: Background and analysis of the D case, Intertax 2005-10, blz. 429-444.

     

    • Proposal for a uniform EU REIT Regime (part 1) (with R. Cornelisse, R. Wijs and G. Blokland), European Taxation 2006/1

     

    • Proposal for a uniform EU REIT Regime (part 2) (with R. Cornelisse, R. Wijs and G. Blokland), European Taxation 2006/2

     

    • Is the limitation of tax jurisdiction a restriction of the freedom of movement? Paper for Annual conference of the European Association of Tax Law Professors in Helsinki 79 June 2007, 24 pp

     

    • D.M. Weber & F.H.I.J. Davits, ‘De acte éclairé en acte clairleer in het belastingrecht – algemeen (deel 1)’,Tijdschrift voor Formeel Belastingrecht 20082, p. 7-13. 

     

    • D.M. Weber & F.H.I.J. Davits, ‘De acte éclairé en acte clairleer in het belastingrecht – de praktische toepassing (deel 2)’, Tijdschrift voor Formeel Belastingrecht 20083, p. 8-15.  

     

    • Dennis Weber & Antonio Russo, The CCCTB and possible elements of a technical outline: The ‘switchover’ clause, published in: Common Consolidated Corporate Tax Base, Lang, etc (Ed), 2008, p. 751-770

     

    • Crossborder losses: from Ritter-Coulais via Renneberg back to Futura Participations?, in Luc Hinnekens and Philippe Hinnekens (eds), A vision of Taxes within and outside European Borders, Kluwer, 2008, p. 955.

     

    • Some remarks on the application of Community Law, its Legal effects and the relationship between these concepts, published in: Legal Remedies in European Tax Law, edited by P. Pistone, 2009, IBFD, p. 4566

     

    -          Dennis Weber, Impuestos da Salida. Vulneración de los convenios de doble imposición (treaty override)?, published in: Derecho Tributario Global, ILADT, 1/2010 

     

    • General report, Traditional and alternative routes to European Tax Integration, IBFD, 2010, p 111

     

    • Abuse of Law in the context of indirect Taxation, published in Prohibition of Abuse of Law A New General Principle of EU Law? Edited by Rita de la Feria and Stefan Vogenauer, 2011, Studies of the Oxford Institute of European and comparitive law, Hart publishing, p. 395.

     

    • Eight point as to why the X holding judgement is incorrect, Published in: Dennis Weber and Bruno da Silva (editors), From Marks & Spencer to X holding, the future of crossborder group taxation, EUCOTAX series on European Taxation, Kluwer Law International, 2011, p 25-49.

     

    •  Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ, European Taxation 2013/6 (part 1)

     

    • Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ, European Taxation 2013/7 (part 2)

     

    • Taxation of Company on Capital Gains on Shares; the EU Treaty Freedoms, 2013 Maisto, IBFD

     

    • With Jan van de Streek, Withholding Taxation – commentary on the paper of Joachim Englisch, in Corporate Income Taxation in Europe, Lang/Pistone/Schuch/Staringer/Storck (editors), Edwar Elgar, 2013;

     

    • Prof. dr. Dennis Weber and Thidaporn Sirithaporn, Legal certainty, Legitimate Expectations, Legislative Drafting, Harmonization and Legal Enforcement in European Tax Law, published in: Principles of Law: function, Status and impact in EU Tax Law, edited by Cecile Brokelind, GREIT, IBFD, 2014, p. 235-272.

     

    • Does the cohesion of the tax system justification still have a right to exist?, Landmark decision of the ECJ in direct taxation, Wolters Kluwer, 2015, p. 159-180;

     

    • De per element benadering onder het fiscale eenheidsregime nader bezien in het licht van de Finanzamt Linz en de Groupe Steria-zaak, WFR 2015, 696 (13 pp)

     

    • The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: background, impact, applicability, purpose and effect, Intertax 2016/2, 45 pp

     

    • De algemene antimisbruikmaatregel in de Anti-belastingontwijkingsrichtlijn, FED 2016/110, 8 blz.

     

    • Dennis Weber, The reasonableness test of the Principal Purpose Test Rule in OECD BEPS Action 6 (Tax treaty Abuse) versus the EU principle of legal certainty and the EU abuse of law case law, 12 pp, Erasmus Law Review, 2017, nr. 1

     

    • With Dimitri Koeprijanov, Some thoughts on “the management’ of “Special investment funds” following the entering into force of the AIFM Directive, EC Tax Review 2018-3, p. 139-146;

     

    • Enkele EU-aspecten van de antimisbruikbepaling van de inhoudingsvrijstelling dividendbelasting, WFR 2018/75, p. 519-526;

     

    • Taxation, Chapter 23, in: The law of the European Union, fifth edition, 2018, Kluwer, p. 829-848;

     

    • Constitutional foundations: EU Competences; Treaty basis for Integrations, Sources and Enactment of EU Tax Law, Terra/Wattel European Tax Law (edited by Wattel/Marres/Vermeulen), 7th edition, Wolters Kluwer 2018, p. 11-38;

     

    • Tax rules with retroactive effect versus legal certainty and legitimate expectations, Published in Time and Tax, Issues in International, EU, and Constitutional Law, (edited by Haslehner, Kofler and Rust), Wolters Kluwer, 2019, p. 167-180.

     

    • With L.R.T Winkenius, Unierechtelijke knelpunten van de Spoedwet conditionele eindafrekening, WFR 2020/148
  • Publications

    2019

    • Weber, D. (2019). Tax rules with retroactive effect versus legal certainty and legitimate expectations. In W. Haslehner, G. Kofler, & A. Rust (Eds.), Time and Tax: issues in international, EU, and constitutional law (pp. 169-182). (Eucotax Series on European Taxation; Vol. 62). Wolters Kluwer. [details]
    • Weber, D. M., & Pistone, P. (Eds.) (2019). Taxing the Digital Economy. IBFD.

    2018

    • Szudoczky, R., & Weber, D. (2018). Constitutional foundations: EU Competences; Treaty basis for Integrations, Sources and Enactment of EU Tax Law. In P. J. Wattel, O. Marres, & H. Vermeulen (Eds.), Terra/Wattel European Tax Law. - Volume 1: General Concepts and Direct Taxation (7th ed., pp. 11-38). (Fiscale handboeken; No. 10). Deventer: Wolters Kluwer. [details]
    • Weber, D. M. (2018). Enkele EU-aspecten van de antimisbruikbepaling van de inhoudingsvrijstelling dividendbelasting. Weekblad voor Fiscaal Recht, 147(7235), 519-526. [75]. [details]
    • Weber, D. M., & Pistone, P. (Eds.) (2018). The Implementation of the Anti-BEPS in the European Union: A Comprehensive Study. Amsterdam: IBFD.
    • Weber, D., & Koeprijanov, D. (2018). Some Thoughts on 'the Management' of 'Special Investment Funds' Following the Entering into Force of the IAFM Directive. EC Tax Review, 27(3), 139-146. [details]
    • Weber, D., & van de Streek, J. (Eds.) (2018). The EU Common Consolidated Corporate Tax Base: critical analysis . (EUCOTAX series on European taxation; Vol. 58). Alphen aan den Rijn: Wolters Kluwer. [details]

    2017

    • Weber, D. (2017). The reasonableness test of the Principal Purpose Test Rule in OECD BEPS Action 6 (Tax Treaty Abuse) versus the EU principle of legal certainty and the EU abuse of law case law. Erasmus law review, 2017(1), 48-59. https://doi.org/10.5553/ELR.000081 [details]
    • Weber, D. M., & Koeprijanov, D. A. (2017). Enkele gedachten over "het beheer" van "gemeenschappelijke beleggingsfondsen" na inwerkingtreding van de AIFM-richtlijn. Weekblad voor Fiscaal Recht, 146(7202), 980-987. [158]. [details]
    • Weber, D., & van de Sande, M. (2017). Tonnage tax and EU law. In G. Maisto (Ed.), Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax Treaties (pp. 41-60). (EC and International Tax Law Series; Vol. 15). Amsterdam: IBFD. [details]
    • van de Streek, J. L., & Weber, D. M. (2017). The EU Common Consolidated Corporate Tax Base - Critical Anaysis.

    2016

    • Weber, D. (2016). The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: background, impact, applicability, purpose and effect. Intertax, 44(2), 98-129. [details]
    • Weber, D. M. (Ed.) (2016). Non-discrimination in Tax Treaties: Selected Issues from a global perspective. IBFD.

    2015

    • Weber, D. (2015). Bachmann: Does the cohesion of the tax system justification still have a right to exist? In W. Haslehner, G. Kofler, & A. Rust (Eds.), Landmark decisions of the ECJ in direct taxation (pp. 159-180). (International tax conferences of the University of Luxembourg; No. 4). Alphen aan den Rijn: Wolters Kluwer, Law & Business. [details]

    2010

    • Weber, D. (2010). Impuestos de Salida ¿Vulneración de los convenios de doble imposición (treaty override)? Derecho tributario global: revista del Instituto Latinoamericano de Derecho Tributario, 2010(1).
    • Weber, D. (2010). The General Report. In D. Weber (Ed.), Traditional and alternative routes to European tax integration: primary law, secondary law, soft law, coordination, comitology and their relationship (pp. 1-11). Amsterdam: IBFD. [details]
    • Weber, D. M. (2010). Kritiek op X Holding. Harde taal. Maar met een reden. Reactie op de Opinie van prof. dr. P.H.J. Essers. NTFR. Nederlands Tijdschrift voor Fiscaal Recht, 2010(41), 5-7. [2283]. [details]

    2015

    • Weber, D. (2015). Nieuwe algemene antimisbruikbepaling in de moeder-dochterrichtlijn: een "de minimus rule", maar geen carte blanche voor nationale wetgever. Weekblad voor Fiscaal Recht, 144(7105), 864-865. [details]
    • Weber, D. M. (2015). De per element benadering onder het fiscale-eenheidsregime nader bezien in het licht van de Finanzamt Linz- en de Groupe Steria-zaak. Weekblad voor Fiscaal Recht, 144(7099), 696-706. [details]

    2014

    • Poelmann, E., & Weber, D. M. (Eds.) (2014). Europese grondrechten en beginselen in het belastingrecht. (Tijdschrift voor formeel belastingrecht; No. 2014/1). Den Haag: Sdu Uitgevers. [details]
    • Weber, D., & Sirithaporn, T. (2014). Legal certainty, Legitimate Expectations, Legislative Drafting, Harmonization and Legal Enforcement in EU Tax Law. In C. Brokelind (Ed.), Principles of law: function, status and impact in EU tax law (pp. 235-272). Amsterdam: IBFD. [details]

    2013

    • Marres, O., & Weber, D. (Eds.) (2013). Tax treatment of interest for corporations. Amsterdam: IBFD. [details]
    • Weber, D. (2013). Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ - part 1. European Taxation, 53(6), 251-264. [details]
    • Weber, D. (2013). Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ - part 2. European Taxation, 53(7), 313-328. [details]
    • Weber, D. (2013). Taxation of Companies - Capital Gains on Shares: the EU Treaty Freedoms. In G. Maisto (Ed.), Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties (pp. 33-52). (EC and international tax law series; No. 10). Amsterdam: IBFD. [details]
    • Weber, D. (Ed.) (2013). EU income tax law: issues for the years ahead. (EC and international tax law series; No. 9). Amsterdam: IBFD. [details]
    • Weber, D., & van de Streek, J. (2013). Commentary. In M. Lang, P. Pistone, J. Schuch, C. Staringer, & A. Storck (Eds.), Corporate income taxation in Europe: the Common Consolidated Corporate Tax Base (CCCTB) and Third Countries (pp. 188-199). Edward Elgar. [details]

    2012

    • Weber, D. (Ed.) (2012). CCCTB: selected issues. (EUCOTAX series on European taxation; No. 35). Alphen aan den Rijn: Kluwer Law International. [details]
    • Weber, D., & Marres, O. (Eds.) (2012). Taxing the financial sector: financial taxes, bank levies and more. Amsterdam: IBFD. [details]

    2010

    • Weber, D. (Ed.) (2010). European direct taxation: case law and regulations 2010. Alphen aan den Rijn: Kluwer Law International. [details]
    • Weber, D. (Ed.) (2010). Traditional and alternative routes to European tax integration: primary law, secondary law, soft law, coordination, comitology and their relationship. Amsterdam: IBFD. [details]
    • Weber, D. M. (Ed.) (2010). Continuïteit en vernieuwing: een visie op het belastingstelsel. Amsterdam: Amsterdam Centre for Tax Law. [details]

    2009

    • Weber, D. (2009). Some remarks on the application of Community law, its legal effects and the relationship between these concepts. In P. Pistone (Ed.), Legal remedies in European tax law (pp. 45-67). Amsterdam: IBFD. [details]

    2008

    • Weber, D. (2008). Cross-border losses: from Ritter-Coulais via Renneberg back to Futura Participations? In L. Hinnekens, & P. Hinnekens (Eds.), A vision of taxes within and outside European borders: festschrift in honor of Prof. Dr. Frans Vanistendael (pp. 955-960). Alphen aan den Rijn: Kluwer Law International. [details]
    • Weber, D. M., & Davits, F. H. I. J. (2008). De acte éclairé en acte clair-leer in het belastingrecht - algemeen (deel 1). Tijdschrift voor Formeel Belastingrecht, 10(2), 7-13. [details]
    • Weber, D. M., & Davits, F. H. I. J. (2008). De acte éclairé en acte clair-leer in het belastingrecht - de praktische toepassing (deel 2). Tijdschrift voor Formeel Belastingrecht, 10(3), 8-15. [details]
    • Weber, D., & Russo, A. (2008). The CCCTB and possible elements of a technical outline: the ‘switch-over’ clause. In M. Lang, P. Pistone, J. Schuch, & C. Staringer (Eds.), Common consolidated corporate tax base (pp. 751-770). (Series on international tax law; No. 53). Wien: Linde. [details]

    2018

    • Weber, D. (2018). Over de toepassing van de anti-hybrid-bepaling op REIT's in derde landen. Fiscaal Tijdschrift FED, 2018(2), [27]. [details]
    • Weber, D. (2018). Taxation. In P. J. Kuijper, F. Amtenbrink, D. Curtin, B. De Witte, A. McDonnell, & S. Van den Bogaert (Eds.), The law of the European Union (5th ed., pp. 829-847). Alphen aan den Rijn: Wolters Kluwer. [details]
    • Weber, D. M. (2018). Europees belastingrecht 2018-2019. In Cursus Belastingrecht (pp. 1-145). WoltersKluwer.

    2016

    2015

    • Weber, D. (Author). (2015). The New Common Anti-Abuse Rule in the EU Parent-Subsidiary Directive is a ‘De Minimis Rule’, But Not a Carte Blanche for the National Legislature. Web publication/site, Kluwer International Tax Blog. Retrieved from http://kluwertaxblog.com/2015/07/10/the-new-common-anti-abuse-rule-in-the-eu-parent-subsidiary-directive-is-a-de-minimis-rule-but-not-a-carte-blanche-for-the-national-legislature/ [details]
    • Weber, D. M. (2015). Algemene kenmerken van het Europese recht. In R. P. C. W. M. Brandsma, M. Chin-Oldenziel, S. R. Panchan, & D. M. Weber (Eds.), Europees belastingrecht: Studenteneditie 2015-2016 (pp. 16-48). (Cursus belastingrecht. Europees belastingrecht). Deventer: Wolters Kluwer. [details]
    • Weber, D. M. (2015). Algemene rechtsbeginselen. In R. P. C. W. M. Brandsma, M. Chin-Oldenziel, S. R. Panchan, & D. M. Weber (Eds.), Europees belastingrecht: Studenteneditie 2015-2016 (pp. 49-64). (Cursus belastingrecht. Europees belastingrecht). Deventer: Wolters Kluwer. [details]
    • Weber, D. M. (2015). Bronnen en reikwijdte van het gemeenschapsrecht. In R. P. C. W. M. Brandsma, M. Chin-Oldenziel, S. R. Panchan, & D. M. Weber (Eds.), Europees belastingrecht: Studenteneditie 2015-2016 (pp. 2-15). (Cursus belastingrecht. Europees belastingrecht). Deventer: Wolters Kluwer. [details]
    • Weber, D. M. (2015). Circumventing the levy of withholding tax on dividends paid to non-EU States, WPTQ, EU presidency. Highlights & insights on European taxation, 2015(274).
    • Weber, D. M. (2015). De EU-verdragsvrijheden. In R. P. C. W. M. Brandsma, M. Chin-Oldenziel, S. R. Panchan, & D. M. Weber (Eds.), Europees belastingrecht: Studenteneditie 2015-2016 (pp. 65-152). (Cursus belastingrecht. Europees belastingrecht). Deventer: Wolters Kluwer. [details]
    • Weber, D. M. (2015). Introductie tot het Europese belastingrecht. In R. P. C. W. M. Brandsma, M. Chin-Oldenziel, S. R. Panchan, & D. M. Weber (Eds.), Europees belastingrecht: Studenteneditie 2015-2016 (pp. 1). (Cursus belastingrecht. Europees belastingrecht). Deventer: Wolters Kluwer. [details]

    2013

    • Weber, D. M. (2013). Algemene kenmerken van het Europese recht. In R. P. C. W. M. Brandsma, S. R. Pancham, G. J. van Slooten, & D. M. Weber (Eds.), Europees belastingrecht. - Studenteneditie. - 2013-2014 (pp. 17-48). (Cursus belastingrecht). Deventer: Kluwer. [details]
    • Weber, D. M. (2013). Algemene rechtsbeginselen. In R. P. C. W. M. Brandsma, S. R. Pancham, G. J. van Slooten, & D. M. Weber (Eds.), Europees belastingrecht. - Studenteneditie. - 2013-2014 (pp. 49-64). (Cursus belastingrecht). Deventer: Kluwer. [details]
    • Weber, D. M. (2013). Bronnen en reikwijde van het belastingrecht. In R. P. C. W. M. Brandsma, S. R. Pancham, G. J. van Slooten, & D. M. Weber (Eds.), Curus belastingrecht. Europees belastingrecht. - Studenteneditie. - 2013-2014 (pp. 3-16). Deventer: Kluwer. [details]
    • Weber, D. M. (2013). De EU-Verdragsvrijheden. In R. P. C. W. M. Brandsma, S. R. Pancham, G. J. van Slooten, & D. M. Weber (Eds.), Europees belastingrecht. - Studenteneditie. - 2013-2014 (pp. 65-152). (Cursus belastingrecht). Deventer: Kluwer. [details]

    2011

    • Weber, D. M. (2011). ?? (X Holding. Refusal of advantage of a cross-border tax consolidation a justified restriction of the freedom of establishment). Highlights & insights on European taxation, 2011.
    • Weber, D., & van Weeghel, S. (Eds.) (2011). The 2010 OECD updates: Model tax convention & Transfer pricing guidelines: a critical review. (Series on International Taxation; Vol. 38). Wolters Kluwer.

    2010

    • Weber, D. M. (2010). Jurisprudentie Europees direct belastingrecht 2009/2010. Deventer: Kluwer. [details]
    • Weber, D. M. (2010). European Commission (Higher taxation on cross-border dividend not compensated by ordinary credit in tax treaty). Highlights & insights on European taxation, 2010.
    • Weber, D. M. (2010). HR (Conclusie A-G Wattel) (zaaknr. 43 484 bis, LJN BN0900: Weigeren van voordelen van grensoverschrijdende fiscale eenheid in strijd met recht van vestiging? (X Holding)). Fiscaal Tijdschrift FED, 2010(17), 4-11. [95]. http://deeplinking.kluwer.nl/?param=00BC1C9A&cpid=WKNL-LTR-Navigator [details]
    • Weber, D. M. (2010). HR (X Holding. Cross-border tax consolidation. Additional opinion AG Wattel of the Netherlands Supreme Court). Highlights & insights on European taxation, 2010.
    • Weber, D. M. (2010). Waarom de Scheuten Solar Technology-zaak ons van de straat gaat houden. Weekblad voor Fiscaal Recht, 139(6847), 212-213. [details]

    2008

    • Weber, D. (2008). CJEU (Renneberg: refusing deduction of mortgage interest to frontier civil servant in conflict with Community law). Highlights & insights on European taxation, 2008(2), 20-31. [4]. [details]
    • Weber, D. (2008). European Commission (Speech of Commissioner László Kovács at the Congress of the International Fiscal Association). Highlights & insights on European taxation, 2008(1), 8-12. [1]. [details]
    • Weber, D. (2008). European Commsiion (European Commission issues report on implementation of savings taxation Directive). Highlights & insights on European taxation, 2008(1), 125-133. [22]. [details]
    • Weber, D. (2008). HR (Passenheim-van Schoot; C-157/08: preliminary questions on Dutch recovery period for foreign income). Highlights & insights on European taxation, 2008(1), 84-90. [16]. [details]
    • Weber, D. (2008). HR (X; C-155/08: preliminary questions on Dutch extended recovery period). Highlights & insights on European taxation, 2008(1), 76-84. [15]. [details]
    • Weber, D. (2008). HR (Zwijnenburg; C-352/08: may the transfer of assets facility in the Merger Directive be refused in the case of avoidance of levy of transfer tax?). Highlights & insights on European taxation, 2008(1), 91-96. [17]. [details]
    • Weber, D. M. (2008). De grensambtenaar uit het grensambtenarenarrest: gevonden. Weekblad voor Fiscaal Recht, 137(6787), 1241-1242. [details]
    • Weber, D. M., & Davits, F. H. I. J. (2008). Een onderzoek naar de (praktische) toepassing van de acte éclairé en acte clair-leer met verwijzing naar zaken in het Nederlandse directe belastingrecht: memo bij de artikelen 'De acte éclairé en acte clair-leer in het belastingrecht' zoals gepubliceerd in TFB 2008, nr. 2 en nr. 3. Tijdschrift voor Formeel Belastingrecht, 10(3). [details]

    2016

    • Weber, D. M. (2016). Divorces are never easy. Mind the gap (www.kluwertaxlawblog.com) –. Kluwer Law International.

    Talk / presentation

    • Weber, D. (speaker) (28-11-2016). EU Developments regarding anti-BEPS measures;, Seminar One year post-BEPS OECD, EU, USA and Mexico perspectives seminar ACTL-IFA- Mexico City .
    • Weber, D. (speaker) (21-11-2016). Tonnage Tax Regimes from an EU perspective,, Taxation of the Shipping and Air Transport Industries in Domestic Law-seminar, Milan .
    • Weber, D. (speaker) (17-11-2016). Moderator of Exit taxes panel,, The new Area of Taxation, IBA young, Amsterdam.
    • Weber, D. (speaker) (28-10-2016). EU Developments regarding anti-BEPS Measures,, NYU Global Tax Conference - Divergent country views of BEPS, New York.
    • Weber, D. (speaker) (28-10-2016). EU State Aid: the cases,, NYU Global Tax Conference - Divergent country views of BEPS, New York.
    • Weber, D. (speaker) (8-10-2016). Chair, EU Tax Law Conference - Copenhagen, EU Tax Law Conference - Copenhagen.
    • Weber, D. (speaker) (27-9-2016). The per-element approach,, EU Tax Law Group-seminar, IFA Madrid .
    • Weber, D. (speaker) (9-9-2016). The EU Anti-BEPS Package: critical issues and solutions, , 11th GREIT Annual Conference: European tax integration: law, policy and politics, Isle of Ischia, Italy .
    • Weber, D. (speaker) (1-6-2016). Moderator, ACTL Conference - ATA Directive - Anti-BEPS Implementation in the EU - Amsterdam, ACTL Conference - ATA Directive - Anti-BEPS Implementation in the EU - Amsterdam.
    • Weber, D. (speaker) (19-5-2016). EU State Aid and Taxation, International Tax Conference - Universidad del Rosario, - Bogota – Colombia.
    • Weber, D. (speaker) (18-5-2016). BEPS implementation in the EU,, International Tax Conference - Universidad del Rosario, - Bogota – Colombia.
    • Weber, D. (speaker) (12-5-2016). BEPS implementation in the EU, IFA Argentina .
    • Weber, D. (speaker) (10-5-2016). BEPS implementation in the EU,, IFA-Brasil, Rio de Janeiro .
    • Weber, D. (speaker) (10-5-2016). Practical consequences of BEPS in the EU, FIPECAFI, Sao Paulo.
    • Weber, D. (speaker) (9-5-2016). BEPS implementation in the EU,, IFA Sao Paulo .
    • Weber, D. (speaker) (23-3-2016). The EU Anti-Tax Avoidance Directive: implementation of BEPS in the EU,, Conference - International Taxation: Current Theory and Practice, Financial University of the Russian Federation, Moscow, Moscow.
    • Weber, D. (speaker) (4-1-2016). Chair, ACTL seminar; Implementation of the OECD BEPS measures, Worldwide Multilateral Instrument │The EU anti-BEPS directive │EU soft law │EU Guidelines on transfer pricing, ACTL seminar Implementation of the OECD BEPS measures, Worldwide Multilateral Instrument │The EU anti-BEPS directive │EU soft law │EU Guidelines on transfer pricing.

    Others

    • Weber, D. (participant) (20-9-2019). Selected cases on direct taxation (participating in a conference, workshop, ...).
    • Weber, D. (chair) (25-6-2019). ACTL afternoon seminar, Amsterdam. Chair of the Event (participating in a conference, workshop, ...).
    • van Weeghel, S. (organiser) & Weber, D. (organiser) (3-5-2019). The Principal Purposes Test, Amsterdam (organising a conference, workshop, ...).
    • Weber, D. M. (participant) (18-7-2018). 13th GREIT Conference, Multilaterism and International Tax Law. Chair panel Interpretation of the MLI, 13th GREIT Conference, Multilaterism and International Tax Law, University of Lisbon; (participating in a conference, workshop, ...).
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  • Ancillary activities
    • Loyens & Loeff
      Of counsel
    • Nederlandse Orde Belastingadviseurs
      Bestuurslid Sectie Europees Fiscaal Recht
    • GREIT
      Bestuurslid Group for Research on European and International Taxation
    • Kluwer International Tax Blog
      Editor
    • H&I on European Taxation, Kluwer
      General editor