Photographer: Gerth van Roden

prof. dr. D.M. (Dennis) Weber

Europese ondernemingsbelastingen
  • Faculty of Law
    Tax Law
  • Visiting address
    REC A
    Nieuwe Achtergracht 166  Room number: A908
  • Postal address:
    Postbus  1030
    1000 BA  Amsterdam
  • D.M.Weber@uva.nl
    T: 0205253218
    T: 0205253459

Dennis Weber is Professor of European Tax Law at the University of Amsterdam, with specialization in business taxation, legal tech tools and anti-BEPS rules. He is director of the Amsterdam Centre of Tax law (ACTL) of the UvA.

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 and the New York University (NYU)).

He is the general editor of Highlights & Insights on European taxation and one the editors of the Kluwer International Tax Law blog. He is one the founders of the Group Research on European and International Taxation (GREIT).

He is affiliated to Loyens & Loeff as of counsel, where he is in charge of the European tax law team. He is involved in numerous proceedings in the field of European tax law in different EU Member States and before the European Court of Justice.

2017

  • Weber, D. M. (2017). 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, Erasmus law review, 48-59. DOI: 10.5553/ELR.000081 
  • Weber, D. (2017). Tonnage tax and EU law. In G. Maisto (Ed.), Taxation of Shipping and Air Transport Industries in Domestic Law, EU Law and Tax Treaties (EC and International Tax Law Series; Vol. 15). Amsterdam: IBFD.

2016

  • Weber, D. (2016). The New Common Minimum Anti-Abuse Rule in the EU Parent-Subsidiary Directive: background, impact, applicability, purpose and effect. Intertax, 44(2), 98-129. [details] 

2015

  • Weber, D. (2015). Bachmann: Does the cohesion of the tax system justification still have a right to exist? In W. Haslehner, G. Kofler, & A. Rust (Eds.), Landmark decisions of the ECJ in direct taxation (pp. 159-180). (International tax conferences of the University of Luxembourg; No. 4). Alphen aan den Rijn: Wolters Kluwer, Law & Business. [details] 

2010

  • Weber, D. M. (2010). Kritiek op X Holding. Harde taal. Maar met een reden. Reactie op de Opinie van prof. dr. P.H.J. Essers. NTFR. Nederlands Tijdschrift voor Fiscaal Recht, 2010(41), 5-7. [2283]. [details] 
  • Weber, D. (2010). Impuestos de Salida ¿Vulneración de los convenios de doble imposición (treaty override)? Derecho tributario global: revista del Instituto Latinoamericano de Derecho Tributario, 2010(1).
  • Weber, D. (2010). The General Report. In D. Weber (Ed.), Traditional and alternative routes to European tax integration: primary law, secondary law, soft law, coordination, comitology and their relationship (pp. 1-11). Amsterdam: IBFD. [details] 

2018

  • Weber, D. M. (2018). Some thoughts on the Management of special investment funds following the entering into force of the IAFM Directive. EC Tax Review, 139-146.
  • Weber, D. M. (2018). The Implementation of the Anti-BEPS in the European Union: A Comprehensive Study. Amsterdam: IBFD.
  • Weber, D. M. (2018). Over de toepassing van de anti-hybrid bepaling op REIT"s in derde landen. Fiscaal Tijdschrift FED, (2018/27).
  • Weber, D., & van de Streek, J. (Eds.) (2018). The EU Common Consolidated Corporate Tax Base: critical analysis . (EUCOTAX series on European taxation; Vol. 58). Alphen aan den Rijn: Wolters Kluwer.

2017

  • Weber, D. M., & Koeprijanov, D. (2017). Enkele gedachten over "het beheer" van "gemeenschappelijke beleggingsfondsen" na inwerkingtreding van de AIFM-richtlijn. Weekblad voor Fiscaal Recht, (2017/158), [158].

2016

  • Weber, D. M. (2016). Non-discrimination in Tax Treaties :Selected Issues from a global perspective. IBFD.
  • Weber, D. M. (2016). De algemene antimisbruikmaatregel in de Anti-belastingontwijkingsrichtlijn. Fiscaal Tijdschrift FED, 76(21), [110]. [details] 

2015

  • Weber, D. M. (2015). De per element benadering onder het fiscale-eenheidsregime nader bezien in het licht van de Finanzamt Linz- en de Groupe Steria-zaak. Weekblad voor Fiscaal Recht, 144(7099), 696-706. [details] 
  • Weber, D. (2015). Nieuwe algemene antimisbruikbepaling in de moeder-dochterrichtlijn: een "de minimus rule", maar geen carte blanche voor nationale wetgever. Weekblad voor Fiscaal Recht, 144(7105), 864-865. [details] 

2014

  • Poelmann, E., & Weber, D. M. (2014). Europese grondrechten en beginselen in het belastingrecht. (Tijdschrift voor formeel belastingrecht; No. 2014/1). Den Haag: Sdu Uitgevers. [details] 
  • Weber, D., & Sirithaporn, T. (2014). Legal certainty, Legitimate Expectations, Legislative Drafting, Harmonization and Legal Enforcement in EU Tax Law. In C. Brokelind (Ed.), Principles of law: function, status and impact in EU tax law (pp. 235-272). Amsterdam: IBFD. [details] 

2013

  • Marres, O., & Weber, D. (2013). Tax treatment of interest for corporations. Amsterdam: IBFD. [details] 
  • Weber, D. (2013). EU income tax law: issues for the years ahead. (EC and international tax law series; No. 9). Amsterdam: IBFD. [details] 
  • Weber, D. (2013). Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ - part 1. European Taxation, 53(6), 251-264. [details] 
  • Weber, D. (2013). Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ - part 2. European Taxation, 53(7), 313-328. [details] 
  • Weber, D. (2013). Taxation of Companies - Capital Gains on Shares: the EU Treaty Freedoms. In G. Maisto (Ed.), Taxation of companies on capital gains on shares under domestic law, EU law and tax treaties (pp. 33-52). (EC and international tax law series; No. 10). Amsterdam: IBFD. [details] 
  • Weber, D., & van de Streek, J. (2013). Commentary. In M. Lang, P. Pistone, J. Schuch, C. Staringer, & A. Storck (Eds.), Corporate income taxation in Europe: the Common Consolidated Corporate Tax Base (CCCTB) and Third Countries (pp. 188-199). Edward Elgar. [details] 

2012

  • Weber, D. (2012). CCCTB: selected issues. (EUCOTAX series on European taxation; No. 35). Alphen aan den Rijn: Kluwer Law International. [details] 
  • Weber, D., & Marres, O. (2012). Taxing the financial sector: financial taxes, bank levies and more. Amsterdam: IBFD. [details] 

2010

  • Weber, D. M. (2010). Continuïteit en vernieuwing: een visie op het belastingstelsel. Amsterdam: Amsterdam Centre for Tax Law. [details] 
  • Weber, D. (2010). European direct taxation: case law and regulations 2010. Alphen aan den Rijn: Kluwer Law International. [details] 
  • Weber, D. (2010). Traditional and alternative routes to European tax integration: primary law, secondary law, soft law, coordination, comitology and their relationship. Amsterdam: IBFD. [details] 

2009

  • Weber, D. (2009). Some remarks on the application of Community law, its legal effects and the relationship between these concepts. In P. Pistone (Ed.), Legal remedies in European tax law (pp. 45-67). Amsterdam: IBFD. [details] 

2008

  • Weber, D. M., & Davits, F. H. I. J. (2008). De acte éclairé en acte clair-leer in het belastingrecht - algemeen (deel 1). Tijdschrift voor Formeel Belastingrecht, 10(2), 7-13. [details] 
  • Weber, D. M., & Davits, F. H. I. J. (2008). De acte éclairé en acte clair-leer in het belastingrecht - de praktische toepassing (deel 2). Tijdschrift voor Formeel Belastingrecht, 10(3), 8-15. [details] 
  • Weber, D. (2008). Cross-border losses: from Ritter-Coulais via Renneberg back to Futura Participations? In L. Hinnekens, & P. Hinnekens (Eds.), A vision of taxes within and outside European borders: festschrift in honor of Prof. Dr. Frans Vanistendael (pp. 955-960). Alphen aan den Rijn: Kluwer Law International. [details] 
  • Weber, D., & Russo, A. (2008). The CCCTB and possible elements of a technical outline: the ‘switch-over’ clause. In M. Lang, P. Pistone, J. Schuch, & C. Staringer (Eds.), Common consolidated corporate tax base (pp. 751-770). (Series on international tax law; No. 53). Wien: Linde. [details] 

2016

2015

  • Weber, D. (Author). (2015). The New Common Anti-Abuse Rule in the EU Parent-Subsidiary Directive is a ‘De Minimis Rule’, But Not a Carte Blanche for the National Legislature. Web publication/site, Kluwer International Tax Blog.Retrieved from http://kluwertaxblog.com/2015/07/10/the-new-common-anti-abuse-rule-in-the-eu-parent-subsidiary-directive-is-a-de-minimis-rule-but-not-a-carte-blanche-for-the-national-legislature/  [details] 
  • Weber, D. M. (2015). Algemene kenmerken van het Europese recht. In R. P. C. W. M. Brandsma, M. Chin-Oldenziel, S. R. Panchan, & D. M. Weber (Eds.), Europees belastingrecht: Studenteneditie 2015-2016 (pp. 16-48). (Cursus belastingrecht. Europees belastingrecht). Deventer: Wolters Kluwer. [details] 
  • Weber, D. M. (2015). Algemene rechtsbeginselen. In R. P. C. W. M. Brandsma, M. Chin-Oldenziel, S. R. Panchan, & D. M. Weber (Eds.), Europees belastingrecht: Studenteneditie 2015-2016 (pp. 49-64). (Cursus belastingrecht. Europees belastingrecht). Deventer: Wolters Kluwer. [details] 
  • Weber, D. M. (2015). Bronnen en reikwijdte van het gemeenschapsrecht. In R. P. C. W. M. Brandsma, M. Chin-Oldenziel, S. R. Panchan, & D. M. Weber (Eds.), Europees belastingrecht: Studenteneditie 2015-2016 (pp. 2-15). (Cursus belastingrecht. Europees belastingrecht). Deventer: Wolters Kluwer. [details] 
  • Weber, D. M. (2015). Circumventing the levy of withholding tax on dividends paid to non-EU States, WPTQ, EU presidency. Highlights & insights on European taxation, 2015(274).
  • Weber, D. M. (2015). De EU-verdragsvrijheden. In R. P. C. W. M. Brandsma, M. Chin-Oldenziel, S. R. Panchan, & D. M. Weber (Eds.), Europees belastingrecht: Studenteneditie 2015-2016 (pp. 65-152). (Cursus belastingrecht. Europees belastingrecht). Deventer: Wolters Kluwer. [details] 
  • Weber, D. M. (2015). Introductie tot het Europese belastingrecht. In R. P. C. W. M. Brandsma, M. Chin-Oldenziel, S. R. Panchan, & D. M. Weber (Eds.), Europees belastingrecht: Studenteneditie 2015-2016 (pp. 1). (Cursus belastingrecht. Europees belastingrecht). Deventer: Wolters Kluwer. [details] 

2013

  • Weber, D. M. (2013). Algemene kenmerken van het Europese recht. In R. P. C. W. M. Brandsma, S. R. Pancham, G. J. van Slooten, & D. M. Weber (Eds.), Europees belastingrecht. - Studenteneditie. - 2013-2014 (pp. 17-48). (Cursus belastingrecht). Deventer: Kluwer. [details] 
  • Weber, D. M. (2013). Algemene rechtsbeginselen. In R. P. C. W. M. Brandsma, S. R. Pancham, G. J. van Slooten, & D. M. Weber (Eds.), Europees belastingrecht. - Studenteneditie. - 2013-2014 (pp. 49-64). (Cursus belastingrecht). Deventer: Kluwer. [details] 
  • Weber, D. M. (2013). Bronnen en reikwijde van het belastingrecht. In R. P. C. W. M. Brandsma, S. R. Pancham, G. J. van Slooten, & D. M. Weber (Eds.), Curus belastingrecht. Europees belastingrecht. - Studenteneditie. - 2013-2014 (pp. 3-16). Deventer: Kluwer. [details] 
  • Weber, D. M. (2013). De EU-Verdragsvrijheden. In R. P. C. W. M. Brandsma, S. R. Pancham, G. J. van Slooten, & D. M. Weber (Eds.), Europees belastingrecht. - Studenteneditie. - 2013-2014 (pp. 65-152). (Cursus belastingrecht). Deventer: Kluwer. [details] 

2011

  • Weber, D. M., (2011). Case note: ?? (X Holding. Refusal of advantage of a cross-border tax consolidation a justified restriction of the freedom of establishment), (Highlights & insights on European taxation; Vol. 2011).

2010

  • Weber, D. M. (2010). Jurisprudentie Europees direct belastingrecht 2009/2010. Deventer: Kluwer. [details] 
  • Weber, D. M. (2010). Waarom de Scheuten Solar Technology-zaak ons van de straat gaat houden. Weekblad voor Fiscaal Recht, 139(6847), 212-213. [details] 
  • Weber, D. M., (2010). Case note: European Commission (Higher taxation on cross-border dividend not compensated by ordinary credit in tax treaty), (Highlights & insights on European taxation; Vol. 2010).
  • Weber, D. M., (2010). Case note: HR (Conclusie A-G Wattel) (zaaknr. 43 484 bis, LJN BN0900: Weigeren van voordelen van grensoverschrijdende fiscale eenheid in strijd met recht van vestiging? (X Holding)), No. 95, Jul 07, 2010. (Fiscaal Tijdschrift FED; Vol. 2010, No. 17). [details] 
  • Weber, D. M., (2010). Case note: HR (X Holding. Cross-border tax consolidation. Additional opinion AG Wattel of the Netherlands Supreme Court), (Highlights & insights on European taxation; Vol. 2010).

2008

  • Weber, D. M. (2008). De grensambtenaar uit het grensambtenarenarrest: gevonden. Weekblad voor Fiscaal Recht, 137(6787), 1241-1242. [details] 
  • Weber, D. M., & Davits, F. H. I. J. (2008). Een onderzoek naar de (praktische) toepassing van de acte éclairé en acte clair-leer met verwijzing naar zaken in het Nederlandse directe belastingrecht: memo bij de artikelen 'De acte éclairé en acte clair-leer in het belastingrecht' zoals gepubliceerd in TFB 2008, nr. 2 en nr. 3. Tijdschrift voor Formeel Belastingrecht, 10(3). [details] 
  • Weber, D., (2008). Case note: CJEU (Renneberg: refusing deduction of mortgage interest to frontier civil servant in conflict with Community law), No. 4, Oct 16, 2008. (Highlights & insights on European taxation; Vol. 2008, No. 2). [details] 
  • Weber, D., (2008). Case note: European Commission (Speech of Commissioner László Kovács at the Congress of the International Fiscal Association), No. 1, Aug 31, 2008. (Highlights & insights on European taxation; Vol. 2008, No. 1). [details] 
  • Weber, D., (2008). Case note: European Commsiion (European Commission issues report on implementation of savings taxation Directive), No. 22, Jun 03, 2008. (Highlights & insights on European taxation; Vol. 2008, No. 1). [details] 
  • Weber, D., (2008). Case note: HR (Passenheim-van Schoot; C-157/08: preliminary questions on Dutch recovery period for foreign income), No. 16, Mar 21, 2008. (Highlights & insights on European taxation; Vol. 2008, No. 1). [details] 
  • Weber, D., (2008). Case note: HR (X; C-155/08: preliminary questions on Dutch extended recovery period), No. 15, Nov 14, 2008. (Highlights & insights on European taxation; Vol. 2008, No. 1). [details] 
  • Weber, D., (2008). Case note: HR (Zwijnenburg; C-352/08: may the transfer of assets facility in the Merger Directive be refused in the case of avoidance of levy of transfer tax?), No. 17, Jul 11, 2008. (Highlights & insights on European taxation; Vol. 2008, No. 1). [details] 

2016

  • Weber, D. M. Divorces are never easy. Mind the gap (www.kluwertaxlawblog.com) –

Talk / presentation

  • Weber, D. (speaker) (28-11-2016). EU Developments regarding anti-BEPS measures;, Seminar One year post-BEPS OECD, EU, USA and Mexico perspectives seminar ACTL-IFA- Mexico City .
  • Weber, D. (speaker) (21-11-2016). Tonnage Tax Regimes from an EU perspective,, Taxation of the Shipping and Air Transport Industries in Domestic Law-seminar, Milan .
  • Weber, D. (speaker) (17-11-2016). Moderator of Exit taxes panel,, The new Area of Taxation, IBA young, Amsterdam.
  • Weber, D. (speaker) (28-10-2016). EU Developments regarding anti-BEPS Measures,, NYU Global Tax Conference - Divergent country views of BEPS, New York.
  • Weber, D. (speaker) (28-10-2016). EU State Aid: the cases,, NYU Global Tax Conference - Divergent country views of BEPS, New York.
  • Weber, D. (speaker) (8-10-2016). Chair, EU Tax Law Conference - Copenhagen, EU Tax Law Conference - Copenhagen.
  • Weber, D. (speaker) (27-9-2016). The per-element approach,, EU Tax Law Group-seminar, IFA Madrid .
  • Weber, D. (speaker) (9-9-2016). The EU Anti-BEPS Package: critical issues and solutions, , 11th GREIT Annual Conference: European tax integration: law, policy and politics, Isle of Ischia, Italy .
  • Weber, D. (speaker) (1-6-2016). Moderator, ACTL Conference - ATA Directive - Anti-BEPS Implementation in the EU - Amsterdam, ACTL Conference - ATA Directive - Anti-BEPS Implementation in the EU - Amsterdam.
  • Weber, D. (speaker) (19-5-2016). EU State Aid and Taxation, International Tax Conference - Universidad del Rosario, - Bogota – Colombia.
  • Weber, D. (speaker) (18-5-2016). BEPS implementation in the EU,, International Tax Conference - Universidad del Rosario, - Bogota – Colombia.
  • Weber, D. (speaker) (12-5-2016). BEPS implementation in the EU, IFA Argentina .
  • Weber, D. (speaker) (10-5-2016). BEPS implementation in the EU,, IFA-Brasil, Rio de Janeiro .
  • Weber, D. (speaker) (10-5-2016). Practical consequences of BEPS in the EU, FIPECAFI, Sao Paulo.
  • Weber, D. (speaker) (9-5-2016). BEPS implementation in the EU,, IFA Sao Paulo .
  • Weber, D. (speaker) (23-3-2016). The EU Anti-Tax Avoidance Directive: implementation of BEPS in the EU,, Conference - International Taxation: Current Theory and Practice, Financial University of the Russian Federation, Moscow, Moscow, Russian Federation.
  • Weber, D. (speaker) (4-1-2016). Chair, ACTL seminar; Implementation of the OECD BEPS measures, Worldwide Multilateral Instrument │The EU anti-BEPS directive │EU soft law │EU Guidelines on transfer pricing, ACTL seminar Implementation of the OECD BEPS measures, Worldwide Multilateral Instrument │The EU anti-BEPS directive │EU soft law │EU Guidelines on transfer pricing.
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