prof.mr.dr. Madeleine Merkx

Search results

• 2024

  Het home office als vaste inrichting in de btw?

  Merkx, M., 15 Mar 2024, Essersbundel. Dusarduijn, S., van Kempen, T. & Stevens, T. (eds.). Deventer: Wolters Kluwer, 6 p.

  Research output: Chapter/Conference proceeding › Chapter › Academic

  Open Access

  File
• 2023

  De (on)mogelijkheden van de herziening in de btw

  Merkx, M. & Post, F., 2 Nov 2023, Vastgoed Fiscaal. Amsterdam, p. 161-170 10 p.

  Research output: Chapter/Conference proceeding › Chapter › Professional

  Open Access

  File
  6 Downloads (Pure)
• 2022

  Platform liability an efficient and fair collection model for VAT?

  Merkx, M., 15 Sept 2022, VAT Challenges and opportunities in the new digital economy. Matesanz, F. (ed.). Online only, p. 15-29 15 p.

  Research output: Chapter/Conference proceeding › Chapter › Academic

  Open Access

  File

  • Taxation 100%
  • EU Member State 50%
  • Business Model 50%
  • Digital Economy 50%
  • Sharing Economy 50%
  17 Downloads (Pure)

• Unanimiteit in de btw ... en nu is het afgelopen!

  Merkx, M., 8 Sept 2022, Verschuivende machtsverhoudingen in de fiscaliteit: 150 jaar Weekblad Fiscaal Recht. Essers, P., Herreveld, F., Jansen, S., Stevens, L. & Vennix, W. (eds.). Deventer: Wolters Kluwer, p. 139-146 8 p.

  Research output: Chapter/Conference proceeding › Chapter › Academic

  Open Access

  File
  58 Downloads (Pure)
• 2021

  Value Added Tax - the Recast VAT Directive

  Merkx, M. & Lamensch, M., 27 Dec 2021, European Tax Law - Volume 2 Indirect Taxation. Merkx, M. & Lamensch, M. (eds.). 7th edition ed. Deventer: Wolters Kluwer, p. 73-241

  Research output: Chapter/Conference proceeding › Chapter › Professional

• Supplies below Cost Price or Free of Charge

  Merkx, M., 8 Oct 2021, Virtues and Fallacies of VAT: An Evaluation after 50 Years. Kluwer Law International, p. 453 477 p.

  Research output: Chapter/Conference proceeding › Chapter › Academic

• Fixed establishment in EU VAT: From Berkholz to a digitalized economy

  Merkx, M., 2021, European Fiscal Essays. Kavelaars, P. (ed.). Amsterdam

  Research output: Chapter/Conference proceeding › Chapter › Academic
• 2018

  Indirecte belastingen in een digitale wereld

  Merkx, M., 2018, Digitale belastingheffing. Waar moet belastingheffing plaatsvinden?. Kavelaars, P. (ed.). Rotterdam: Fiscaal Economisch Instituut, Erasmus Universiteit , p. 25-34 10 p.

  Research output: Chapter/Conference proceeding › Chapter › Academic