prof. dr. mr. FPG Potgens

Search results

• 2021

  Verdrag Nederland-Singapore; uitleg ‘geleid en bestuurd’; vestigingsplaats

  Potgens, FPG., 22 Jul 2021, 3 p.. No. ECLI:NL:HR:2021:1044, No. 20/01212, Jul 02, 2021. (NLFiscaal)(NLF 2021/1457; vol. 2021, no. 29)

  Research output: Case Note › Case note › Professional
• 2019

  Case note: HR (17/04584: Dutch MFN Clause)

  Potgens, F. P. G., 13 Dec 2019, 11 p.. No. ECLI:NL:HR:2019:57, Jan 18, 2019. (International Tax Law Reports; vol. 2019, no. 22)

  Research output: Case Note › Case note › Academic

• Geen volledige vrijstelling voor buitenlands pensioen; strijdigheid met VWEU: Case note: HvJ EU (C-174/18: HvJ EU 14-03-2019, C-174/18, met noot)

  Potgens, F. P. G., 4 Apr 2019, 3 p.. No. ECLI:EU:C:2019:205, Mar 14, 2019. (NLFiscaal)

  Research output: Case Note › Case note › Professional
• 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 Note › Case note › Professional

• 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 Note › Case note › Professional

• 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 Note › Case note › Professional

• 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 Note › Case note › Academic
• 2017

  Aftrek Hypotheekrente Spaanse eigen woning; antwoord op prejudiciële vragen

  Translated title of the contribution: Deduction of Mortgage Interest on a Spanish Owner-Occupied Dwelling; Answer on Pre-Judical QuestionsPotgens, F. P. G., 2 Mar 2017, 2 p.. No. NLF 2017/432, No. C-285/15, Feb 09, 2017. (NLFiscaal)

  Research output: Case Note › Case note › Professional

• 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 Note › Case note › Professional

• 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 Note › Case note › Professional

• 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 Note › Case note › Professional

• 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 Note › Case note › Professional

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

  Translated title of the contribution: Lower insolvency allowance for frontier woker; no infringment of EU lawPotgens, 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 Note › Case note › Professional

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

  Translated title of the contribution: Wage of a Belgian limited; testing the 183 days period; application of the fictitious wage conceptPotgens, 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 Note › Case note › Professional

• 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 Note › Case note › Professional

• 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 Note › Case note › Academic
• 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 Note › Case note › Academic

• 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 Note › Case note › Professional

• 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 Note › Case note › Professional