prof.mr.dr. Walter de Wit

Search results

• 2024

  Douanerecht

  Schippers, M., de Wit, W. & van den Eijnde, I., 19 Dec 2024, Formele aspecten van het douanerecht en de indirecte belastingen. 1 ed. Deventer: Wolters Kluwer, p. 59-122 64 p. (Fiscale brochures fed).

  Research output: Chapter/Conference proceeding › Chapter › Professional
• 2023

  The Use of Statistical Values to Combat Undervaluation in the European Union

  Schippers, M. & de Wit, W., 1 Apr 2023, In: Journal of World Trade. 57, 2, p. 253-276 24 p.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File

  • Authors 100%
  3 Citations (Scopus)

  437 Downloads (Pure)

• Interplay between customs valuation and transfer pricing in the EU: general observations and administrative practices in four countries after the Hamamatsu case

  Schippers, M., D'Angelo, G., de Wit, W., Tarini, F., Ibanez Marsilla, S., Ibanez Milla , J., Wolffgang, H.-M. & Wemmer, B., 1 Mar 2023, In: World Customs Journal. 17, 1, p. 5-32 28 p., 1.

  Research output: Contribution to journal › Article › Academic

  • Transfer Pricing 100%
  • Administrative Practice 100%
  • Law 66%
  • European Court of Justice 66%
  • Justice 50%

• Interplay between customs valuation and transfer pricing in the EU: General observations and administrative practices in four countries after the Hamamatsu case

  Schippers, M., de Wit, W., D'Angelo, G., Tarini, F., Wemmer, B., Wolffgang, H.-M., Ibanez Marsilla, S. & Ibanez Milla , J., 3 Jan 2023, (Accepted/In press) Aspects of customs controls in selected Member States. D'Angelo, G. (ed.). Bologna: Universita di Bologna, Alma Mater Studiorum, p. 171-220 50 p.

  Research output: Chapter/Conference proceeding › Chapter › Academic

  Open Access
• 2021

  Voorstel voor een mechanisme voor koolstofcorrectie aan de grens (CBAM)

  Schippers, M. & de Wit, W., 16 Dec 2021, In: Weekblad Fiscaal Recht. 2021, 233, p. 1671 1678 p., 7410.

  Research output: Contribution to journal › Article › Academic

• Proposal for a Carbon Border Adjustment Mechanism

  Schippers, M. & de Wit, W., 13 Dec 2021, In: Global Trade and Customs Journal. 17, 1, p. 10-18 9 p.

  Research output: Contribution to journal › Article › Academic

  Open Access

  File

  • European Commission 100%
  • Law 100%
  • Customs Law 100%
  580 Downloads (Pure)

• Customs valuation in complex supply chains

  Schippers, M. & de Wit, W., 3 Nov 2021.

  Research output: Contribution to conference › Conference contribution › Academic

• The principles of defense, legal certainty and legitimate expectation in indirect tax”

  de Wit, W., 11 Sept 2021.

  Research output: Contribution to conference › Conference contribution › Academic

• Royalty and License Fees in EU Customs Law: Recent Developments

  de Wit, W., 2021, European Fiscal Essays. Kavelaars, P. (ed.). Amsterdam, p. 209-216 8 p.

  Research output: Chapter/Conference proceeding › Chapter › Academic
• 2020

  The EU Customs Union after Brexit

  de Wit, W., 12 Nov 2020, In: Erasmus Law Review. 13, 3, p. 229-232 4 p.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File
  1 Citation (Scopus)

  19 Downloads (Pure)

• Reflections on the 50th anniversary of the EU Customs Union

  Schippers, M. & de Wit, W., 23 Mar 2020, In: Erasmus Law Review. 13, 3, p. 217-218 2 p., 1.

  Research output: Contribution to journal › Article › Professional › peer-review

  Open Access

  File
  23 Downloads (Pure)

• Quotes in D. Mijnheer, ‘Supersjoemelen met btw via webshops’

  de Wit, W., 4 Jan 2020, In: Unknown.

  Research output: Contribution to journal › Article › Popular

• Invordering van rechten bij invoer en uitvoer

  de Wit, W., 2020, Invordering van belastingen. Vetter, J. J. & Tekstra, A. J. (eds.). Deventer, p. 309-316 8 p. (FED Fiscale Studiereeks, Vol. 2).

  Research output: Chapter/Conference proceeding › Chapter › Professional

• Uitvoeringsverordening 2017/1167 inzake tariefindeling bustehouders is geldig

  de Wit, W., 2020, In: NLFiscaal. 2020, 0277, p. 41-42 2 p., (NLFiscaal 2020/0277; 19/12/19, ECLI ID: ECLI:EU:C:2019:1142).

  Research output: Contribution to journal › Case note › Professional
• 2019

  Quotes in L. Brandsema, ‘'Duty free' winkelen terug na Brexit zonder deal’

  de Wit, W., 10 Sept 2019, In: Telegraaf.

  Research output: Contribution to journal › Article › Popular

• Beroep tegen heffing antidumpingrechten; schending van vormvoorschriften

  de Wit, W., 2019, In: NLFiscaal. 2019, 1067, p. 25-26 2 p., (NLFiscaal 2019/1067; 28/02/19, ECLI ID: ECLI:EU:C:2019:164).

  Research output: Contribution to journal › Case note › Professional

• Europese aspecten van milieuheffingen

  de Wit, W., 2019, Hoofdzaken milieuheffingen. Wasch (eindred.), E. P. J. (ed.). Deventer: Wolters Kluwer, (Fed Fiscale Studieserie, Vol. 27).

  Research output: Chapter/Conference proceeding › Chapter › Professional

• Special Tax Zones in Selected Main Jurisdictions (The Netherlands)

  Schippers, M. & de Wit, W., 2019, Special Tax Zones in the Era of International Tax Coordination. Laukannen, A., Pistone, P. & de Goede, J. (eds.). Amsterdam, p. 291-560 269 p.

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

  E-commerce (panellid)

  de Wit, W., 11 Nov 2018.

  Research output: Contribution to conference › Conference contribution › Professional

• Mogelijke alternatieven voor de btw-koepelvrijstelling in de financiële en verzekeringswereld

  de Wit, W. & van der Bijl, J., 24 Sept 2018, In: Weekblad Fiscaal Recht. 2018, 7254, p. 1168-1174 7 p., 169.

  Research output: Contribution to journal › Article › Academic › peer-review

• Brexit: The Road Ahead for EU-UK Trade

  de Wit, W. & Vroom, M., 2 Jul 2018, In: EC Tax Review. 27, 4, p. 196-205 10 p.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File
  1 Citation (Scopus)

  46 Downloads (Pure)

• VAT and export

  de Wit, W., 19 Jun 2018.

  Research output: Contribution to conference › Conference contribution › Professional

• Brexit - (on)zekere gevolgen voor EU-UK-handel

  de Wit, W. & Vroom, M., 2 May 2018, In: Maandblad Belastingbeschouwingen. 2018, 4, p. 114-121 8 p., 1.

  Research output: Contribution to journal › Article › Academic › peer-review

• HvJ beantwoordt vraag over btw-schuld van importeur bij fraude

  de Wit, W., 2018, In: NLFiscaal. 2018, 2439, p. 22-25 4 p., (NLFiscaal 2018/2439; 25/10/18, ECLI ID: ECLI:EU:C:2018:868).

  Research output: Contribution to journal › Case note › Professional

• HvJ staat indirecte belasting op elektriciteit onder voorwaarden toe

  de Wit, W., 2018, In: NLFiscaal. 2018, 1951, p. 22-27 6 p., (NLFiscaal 2018/1951; 25/07/18, ECLI ID: ECLI:EU:C:2018:587).

  Research output: Contribution to journal › Case note › Professional
• 2017

  Customs Valuation Under the UCC: Further Guidance Needed?

  de Wit, W., 1 Dec 2017, In: EC Tax Review. 26, 6, p. 317-322 6 p., 4.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File
  52 Downloads (Pure)

• Customs-Tax cooperation in the European Union

  de Wit, W., 27 Sept 2017.

  Research output: Contribution to conference › Conference contribution › Academic

• European Union - Customs valuation under the Union Customs Code

  Schippers, M., de Wit, W. & Scholten, J., 22 Sept 2017, In: Trade Watch. 16, 3, p. 40-45 6 p.

  Research output: Contribution to journal › Article › Professional

• Quotes in L. Berentsen, 'Tijdelijke douane-unie met Britten goed voor Europese bedrijven'

  de Wit, W., 17 Aug 2017, In: Het Financieele Dagblad.

  Research output: Contribution to journal › Article › Popular

• Quotes in L. Berentsen, 'Douane wil zelfs na veertien jaar van geen wijken weten'

  de Wit, W., 11 Aug 2017, In: Het Financieele Dagblad.

  Research output: Contribution to journal › Article › Popular

• Rex Program: Curse or Blessing?

  de Wit, W., 12 Jun 2017.

  Research output: Contribution to conference › Conference contribution › Academic

• Panellist "Special Tax Zones, WTO and non-tax treaties"

  de Wit, W., 11 Apr 2017.

  Research output: Contribution to conference › Conference contribution › Academic

• Quotes in Redactie, 'Goedkope Chinese kleding overspoelt Europa door lakse Britse douane'

  de Wit, W., 11 Mar 2017, In: Unknown.

  Research output: Contribution to journal › Article › Popular

• Navordering van rechten bij invoer of uitvoer; gewettigd vertrouwen

  de Wit, W., 2017, In: NLFiscaal. 2, 48, p. 39-47 9 p., (NLFiscaal 2/48; 26/10/17, ECLI ID: ECLI:EU:C:2017:817).

  Research output: Contribution to journal › Case note › Professional

• Utb’s worden vernietigd omdat verdedigingsbeginsel is geschonden

  de Wit, W., 2017, In: NLFiscaal. 2, 27, p. 45-48 4 p., (NLFiscaal 2/27; 2/06/17, ECLI ID: ECLI:NL:HR:2017:959).

  Research output: Contribution to journal › Case note › Professional
• 2016

  Overpeinzingen en verbaaspunten over het DWU

  de Wit, W., 13 Oct 2016.

  Research output: Contribution to conference › Conference contribution › Professional

• Invordering van rechten bij invoer en uitvoer

  de Wit, W., 2016, Invordering van belastingen. Tekstra, T. & Vetter, J. (eds.). Deventer, p. 309-316 8 p. (FED Fiscale Studiereeks, Vol. 2).

  Research output: Chapter/Conference proceeding › Chapter › Professional
• 2015

  Vietnam and the EU Agree to Broad Trade/Investment Deal

  de Wit, W. & Gemin, O., 30 Nov 2015, In: Asia-Pacific Focus. 2015, 30 November

  Research output: Contribution to journal › Article › Professional

• EU Project on Customs Simplification Procedures

  Schippers, M. & de Wit, W., 2015, Bologna: University of Bologna.

  Research output: Book/Report/Inaugural speech/Farewell speech › Report › Academic
• 2014

  The Customs Union of the European Union

  de Wit, W., 11 Dec 2014.

  Research output: Contribution to conference › Conference contribution › Academic

• Op weg naar het Douanewetboek van de Unie

  de Wit, W., 12 Jun 2014, Rotterdam: Erasmus Universiteit Rotterdam (EUR).

  Research output: Book/Report/Inaugural speech/Farewell speech › Inaugural speech

• Europese aspecten van milieuheffingen

  de Wit, W., 2014, Hoofdzaken milieuheffingen. Wasch (eindred.), E. P. J. (ed.). Deventer, p. 11-36 26 p. (FED Fiscale Studieserie, Vol. 27).

  Research output: Chapter/Conference proceeding › Chapter › Academic
• 2013

  VAT Exemption of Intra-community Supplies of Goods: State of Play after VSTR

  de Wit, W. & Nathoeni, S., 1 Jan 2013, In: EC Tax Review. 22, 2, p. 100-105 6 p.

  Research output: Contribution to journal › Article › Academic › peer-review

• De invloed van de Richtlijn energiebelastingen op de Nederlandse wetgeving

  de Wit, W., 2013, 'k Moet eerlijk zeggen - Vriendenbundel aangeboden aan Henk van Arendonk. de Graaf, A. C. G. A. C., Hemels, S. J. C. & van Sonderen, J. C. M. (eds.). Den Haag: Sdu Uitgevers, p. 347-352 6 p.

  Research output: Chapter/Conference proceeding › Chapter › Academic
• 2012

  Invordering van rechten bij invoer en uitvoer

  de Wit, W., 2012, Invordering van Belastingen. Vetter, J. J., Wattel, P. J. & Tekstra, A. J. (eds.). Deventer, p. 335-342 8 p. (FED Fiscale Series, Vol. 2).

  Research output: Chapter/Conference proceeding › Chapter › Academic
• 2011

  The Fixed Establishment after the VAT Package

  de Wit, W., 2011, VAT in an EU and International Perspective - Essays in honour of Han Kogels. Jansen, J. J. M., van Paardt, R. N. G. & van Arendonk, H. P. A. M. (eds.). Amsterdam, p. 23-34 12 p.

  Research output: Chapter/Conference proceeding › Chapter › Academic
• 2010

  Navordering douanerechten na vaststelling onjuistheid certificaten van oorsprong

  de Wit, W., 2010, In: BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak. 2010, 16, (BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak 2010/16; 16/10/09, ECLI ID: ECLI:NL:HR:2009:BD9214).

  Research output: Contribution to journal › Case note › Professional
• 1997

  Nationale milieubelastingen en het EG verdrag

  de Wit, W., 1997, Deventer. 442 p.

  Research output: Types of Thesis › Doctoral Thesis › Internal
• 1993

  Actuele ontwikkelingen op het gebied van milieuheffingen

  de Wit, W., 1993, Financiële instrumenten in het milieurecht. van Acht, R. J. J. & Uylenburg, R. (eds.). Zwolle, p. 49-64 16 p.

  Research output: Chapter/Conference proceeding › Chapter › Professional