Dennis Weber is full-professor ('gewoon hoogleraar') of European Corporate Tax Law at the University of Amsterdam (UvA) (0,6 fte). He has been working at the UvA for 25 years (15 years as professor). He is the founder of the Amsterdam Centre of Tax law (ACTL) of the UvA and one of the founders of the Advanced LLM in International tax law 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 70 academic articles, more than 80 professional publications (case-notes/blogs, etc.), published 2 books and edited 17 books mainly on European Corporate Tax Law. As speaker/moderator he spoke on more than 200 conferences/seminars around the world.

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. 15 of these conferences resulted in the publication of a book with publications from various academics around the world. 

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 (0,4 fte), 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 (160pp) in Europees belastingrecht, 2009-2022 – 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

 

• 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), 7^th 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

 

• With Jorn Steenbergen, The (absence of) Member State Autonomy in the Interpretation of DAC6: a Call for EU Guidance, EC Tax Review 2021/5-6, p.254-261;

 

• EU Beneficial Ownership Further Developed: A View from a different angle, World Tax Journal, 2022, nr. 1. p. 1-15;

 

• Weber/Steenbergen, The potential relevance of the CJEU case law on group taxation under the EU/UK Trade and Cooperation Agreement, EC Tax Review 2022-2, p-10;