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F.P.G. Potgens

prof. dr. mr.

20072019
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Research Output 2007 2019

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Case note
2018

Nederlandse regeling heffingskorting niet strijdig met VWEU: Concl. A-G, zaak Zyla

Potgens, F. P. G., 9 Aug 2018, 3 p.. No. ECLI:EU:C:2018:562, No. C-272/17, Jul 11, 2018. (NLF; vol. 2018, no. 1696)

Research output: Case NoteCase noteProfessional

Pro-rata-aftrek hypotheek-rente Spaanse eigen woning: NLF 2018/0152

Potgens, F. P. G., 18 Jan 2018, 2 p.. No. ECLI:NL:GHDHA:2017:3582, No. 17/00505, , Dec 05, 2017. (NLFiscaal; vol. 3, no. 3)

Research output: Case NoteCase noteProfessional

Schumacker-rechtspraak; persoonsgebonden aftrek; doorschuifbeschikking

Potgens, F. P. G., 8 Feb 2018, 2 p.. No. ECLI:NLGHARL:2017:11199, No. 16/01423 en 16/01424, Dec 19, 2017. (NLFiscaal; vol. 6, no. NLF 2018/300)

Research output: Case NoteCase noteProfessional

X (Investment Co) v State Scretary for Finance

Potgens, F. P. G. & Avery Jones, J. F., 18 Apr 2018, 10 p.. No. 16/03321, Jan 19, 2018. (International Tax Law Reports; vol. 2018, no. 20)

Research output: Case NoteCase noteAcademic

2017

Aftrek Hypotheekrente Spaanse eigen woning; antwoord op prejudiciële vragen

Potgens, F. P. G., 2 Mar 2017, 2 p.. No. NLF 2017/432, No. C-285/15, Feb 09, 2017. (NLFiscaal)

Research output: Case NoteCase noteProfessional

Conserverende aanslag; goede verdragstrouw; compartimentering

Potgens, F. P. G., 7 Dec 2017, 2 p.. No. NLFiscaal 2017/2876, No. 17/00515, Nov 24, 2017. (NLFiscaal ; vol. 2, no. 49)

Research output: Case NoteCase noteProfessional

Conserverende aanslag deels in strijd met goede verdragstrouw: Conclusie A-G 8 juni 2017, NLF 2017/1771

Potgens, F. P. G., 27 Jul 2017, 3 p.. No. ECLI:NL:PHR:2017:417, No. 17/01256, Jun 08, 2017.

Research output: Case NoteCase noteProfessional

Conserverende aanslag deels in strijd met goede verdragstrouw; compartimentering: HR 14 juli 2017, NLF 2017/1772

Potgens, F. P. G., 27 Jul 2017, 3 p.. No. 17/01256, No. ECLI:NL:HR:2017:1324, Jul 14, 2017. (NLFiscaal; vol. 2017, no. 1772)

Research output: Case NoteCase noteProfessional

Exitheffing voor trust; niet-gerechtvaardigde belemmering vrijheid van vestiging: Panaty Trust-arrest

Potgens, F. P. G., 5 Oct 2017, 3 p.. No. NLF 2017/2294, No. C-646/15, Sep 14, 2017. (NLF; vol. 2, no. 40)

Research output: Case NoteCase noteProfessional

Lagere insolventie-uitkering grensarbeider; geen strijd met EU-recht: Lower insolvency allowance for frontier woker; no infringment of EU law

Potgens, F. P. G., 13 Apr 2017, 2 p.. No. ECLI:EU:C:2017:152, No. C-2496/15, Mar 02, 2017. (NLFiscaal; vol. 2, no. 15)

Research output: Case NoteCase noteProfessional

Loon van Belgische BVBA; toets 183-dagenperiode; toepassing fictiefloonregeling

Potgens, F. P. G., 29 Jun 2017, 3 p.. No. ECLI:NL:PHR:2017:374, No. 16/03578, May 11, 2017. (NLF 2017/1470; vol. 2, no. 26)

Research output: Case NoteCase noteProfessional

Verdrag Nederland-België; 183-dagenregeling; fictiefloonregeling: HR 14 juli 2017, NLF 2017/1773

Potgens, F. P. G., 27 Jul 2017, 3 p.. No. ECLI:NL:HR:2017:1326, No. 16/03578, Jul 14, 2017. (NLFiscaal; vol. 2017, no. 1773)

Research output: Case NoteCase noteProfessional

X v State Secretary for Finance: Fictitious Wage 3

Potgens, F. P. G. & Avery Jones, J. F., 20 Dec 2017, 16 p.. No. 15/04977, Nov 18, 2016. (International Tax Law Reports; vol. 20, no. 6)

Research output: Case NoteCase noteAcademic

2016

Case note: AG HvJ (Behandeling van insolventieuitkeringen voor grensarbeiders)

Potgens, F. P. G., 2016, No. 126, No. EU:C:2016:640-Zaak C-496/15, Sep 07, 2016.

Research output: Case NoteCase noteAcademic

Case note: HR (Fictief loon onder Verdrag Nederland-Portugal)

Potgens, F. P. G., 2016, No. 721, No. NL:HR:2016:2499, Nov 18, 2016.

Research output: Case NoteCase noteProfessional

Case note: HR (Geen gebruikelijk loon onder Verdrag Nederland-Portugal)

Potgens, F. P. G., 2016, No. 720, No. NL:HR:2016:2497, Nov 18, 2016.

Research output: Case NoteCase noteProfessional