Why this book?
This liber amicorum was presented to Han Kogels to mark his farewell from the Endowed Professorship of European Tax Law. Han Kogels is a multifaceted person, with an impressive career in the tax field, both nationally and internationally. The great appreciation for his work is reflected in the contributions by his many friends and colleagues to this liber amicorum.
The book covers a variety of different subjects. The authors – all experts in taxation – have chosen subjects in different fields of taxation, general principles of law or even a historical view on levying of tax, thus reflecting the broad interests of Han, who is scientifically involved in tax principles, OECD guidelines and, as a member of the Board of the Customs Museum, interested in the history of taxation.
VAT in an EU and International Perspective provides a pallet of interesting articles on different subjects such as anti-abuse in indirect and direct taxation, the fixed establishment for VAT, financial services and the VAT exemption, prevention of VAT fraud, taxes in the BES countries, tax incentives in “green” investments, a bank tax instead of a VAT exemption and a fiscal outlook in Europe.
Fabiola Annacondia, Henk van Arendonk, John F. Avery Jones, Jan Kees Bartel, Jos Beerepoot, Stan Beelen, Alexander Bosman, Ted Braakman, Jan de Goede, Mariken van Hilten, Sjaak Jansen, Peter Kavelaars, Herman van Kesteren, Ben Kiekebeld, Michael Lang, Guglielmo Maisto, Gert-Jan van Norden, René van der Paardt, Bruno Peeters, Dick Schonis, María Teresa Soler Roch, Danny Stas, Leo Stevens, Ton Stevens, Ben Terra, Manuel Tron, Frans Vanistendael, Mart van de Ven, Walter de Wit, Onno Ydema, Bart van Zadelhoff, Ruud Zuidgeest