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Recent publications

  1. De Hoge Raad als Deus ex Machina in het box 3-drama

    Essers, P. (2022). De Hoge Raad als Deus ex Machina in het box 3-drama. Weekblad Fiscaal Recht, 2022(7458), Article WFR 2022/223.
  2. De olifant in de kamer - De ondernemingsfictie van art. 2, lid 6, Wet…

    Essers, P. (2022). De olifant in de kamer: De ondernemingsfictie van art. 2, lid 6, Wet VPB 1969 (Opinie). NTFR: Nederlands Tijdschrift voor Fiscaal recht, 2022(8), 14-17. Article NTFR 2022/772. https://www.ndfr.nl/content/NTFR2022-772
  3. Een stille fiscale revolutie binnen de EU

    Essers, P. (Author). (2022). Een stille fiscale revolutie binnen de EU. Web publication/site, . https://smeetskring.com/circulaire/2022-04-03-een-stille-fiscale-revolutie-binnen-de-eu
  4. General report on history and taxation - The dialectical relationship…

    Essers, P. (2022). General report on history and taxation: The dialectical relationship between taxation and the political balance of power. In P. Essers (Ed.), History and taxation: The dialectical relationship between taxation and the political balance of power (pp. 3-38). (EATLP International Tax Series; Vol. 20). IBFD.
  5. History and future of EU taxation according to Frans Vanistendael - I…

    Essers, P. (2022). History and future of EU taxation according to Frans Vanistendael: Inspiration for a constructive and critical dialogue. World Tax Journal, 14(3), 377-405. Article 3. https://www.ibfd.org/shop/journal/international-history-and-future-eu-taxation-according-frans-vanistendael-inspiration

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