Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law

professor of tax law

3000 DR Rotterdam

Netherlands

http://www.esl.eur.nl/profile/profiel_metis/1112068

SCHOLARLY PAPERS

26

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Top 9,987

in Total Papers Downloads

3,755

CITATIONS

2

Scholarly Papers (26)

1.

Fairness and Taxation in a Globalized World

Number of pages: 18 Posted: 26 Feb 2015
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 665 (7,928)

Abstract:

fairness, taxation, free riders, BEPS

2.

Freedom of Establishment or Free Movement of Capital: Is There an Order of Priority? Conflicting Visions of National Courts and the ECJ

EC Tax Review, Vol. 1, pp. 19-31, 2010
Number of pages: 17 Posted: 15 Nov 2011
Erasmus University Rotterdam (EUR) - Erasmus School of Law, Linklaters, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 269 (63,878)

Abstract:

Tax law, European Union, freedom of establishment, free movement of capital

3.

Tax Incentives for the Arts: The Case of the Netherlands

Japan Journal of Cultural Economics, pp. 1-12, April 2006
Number of pages: 12 Posted: 16 Nov 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 250 (51,257)

Abstract:

government support for the arts, the Netherlands, tax incentives, tax law, culture

4.

Influence of Different Purposes of Value Added Tax and Personal Income Tax on an Effective and Efficient Use of Tax Incentives: Taking Tax Incentives for the Arts and Culture as an Example

VALUE ADDED TAX AND DIRECT TAXATION. SIMILARITIES AND DIFFERENCES, pp. 35-57, Michael Lang, Peter Melz and Eleonor Kristoffersson, eds., IBFD, 2009
Number of pages: 16 Posted: 15 Nov 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 133 (132,390)

Abstract:

tax law, tax incentives, value added tax, personal income tax

5.

Fairness: A Legal Principle in EU Tax Law?

Hemels, S.J.C., ‘Fairness: A Legal Principle in EU Tax Law?’ in: C. Brokelind, Principles of Law: Function, Status and Impact in EU Tax Law, IBFD Amsterdam 2014, p. 413-437.,
Number of pages: 20 Posted: 10 Jun 2013 Last Revised: 29 Mar 2015
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 84 (190,189)

Abstract:

fairness, tax law

6.

The European Foundation Proposal: An Effective, Efficient and Feasible Solution for Tax Issues Related to Cross Border Charitable Giving and Fundraising?

Number of pages: 23 Posted: 23 Oct 2012
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 81 (219,927)

Abstract:

Charity, tax incentives, European Foundation, fundraising, European Tax Law, mutual recognition

7.

'Do You Want a Receipt?' Combating VAT and Sales Tax Evasion with Lottery Tickets

Marco Fabbri, and Sigrid Hemels, “ ‘Do You Want a Receipt?’ Combating VAT and RST Evasion with Lottery Tickets” Intertax 8/9 2013, p. 430-443,
Number of pages: 21 Posted: 12 Mar 2013 Last Revised: 23 May 2014
Marco Fabbri and Sigrid Hemels
Erasmus University Rotterdam (EUR) - Rotterdam Institute of Law and Economics and Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 78 (171,543)

Abstract:

Tax Evasion, Public Goods, Lottery, Behavioral Economics

8.

Effectiveness of the Current VAT Treatment of Charities: Are the Objects of the VAT Exemptions in the Public Interest Being Achieved and If Not, How Can This Be Improved within the Restrictions Imposed by EU Legislation?

International VAT Monitor, No. 5, 2011
Number of pages: 25 Posted: 17 Nov 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 76 (230,888)

Abstract:

Value Added Tax, VAT, charities, exemptions, European Union

9.

Art and European VAT

International VAT Monitor, pp. 99-104, March/April 2005
Number of pages: 9 Posted: 16 Nov 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 74 (234,178)
Citation 2

Abstract:

Value added tax, VAT, art, European Union, tax law

10.

Are We in Need of a European Charity? How to Remove Fiscal Barriers to Cross-Border Charitable Giving in Europe

Intertax, Vol. 8-9, pp. 424-435, 2009
Number of pages: 18 Posted: 16 Nov 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 68 (252,072)

Abstract:

tax law, free movement of capitial, charities, gift deduction

11.

Implications of the Walter Stauffer Case for Charities, Donors and European Governments

European Taxation, pp. 19-24, January 2007
Number of pages: 11 Posted: 16 Nov 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 67 (234,178)

Abstract:

tax law, charities, gift deduction, European Union

12.

Tax Incentives for Cultural Investments: Why Other EU Member States Shouldn't Follow the Dutch Example

European Taxation, p. 371-374, August 2004
Number of pages: 7 Posted: 15 Nov 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 67 (244,612)

Abstract:

culture, tax law, personal income tax, tax incentives

13.

The ECJ and the Mutual Assistance Directive

MUTUAL ASSISTANCE AND INFORMATION EXCHANGE, pp. 63-85, R. Seer, I. Gabert, eds., IBFD Amsterdam, 2010, European Taxation, pp. 583-591, December 2009
Number of pages: 26 Posted: 16 Nov 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 52 (290,494)

Abstract:

tax law, mutual assistance directive, European Union

14.

Ex-Post Evaluation of Tax Legislation in the Netherlands

Svensk Skattetidning, No. 9, pp. 754-764, 2011
Number of pages: 8 Posted: 19 Dec 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 43 (292,828)

Abstract:

tax expenditure, evaluation, sunset legislation

15.

From Private to Public with the Help of Tax Incentives: How Tax Legislation Can Support Private Patronage of the Arts and Cultural Heritage

Japan Journal of Cultural Economics, pp. 1-8, March 2009
Number of pages: 10 Posted: 16 Nov 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 43 (310,821)

Abstract:

patronage, tax incentives, cultural heritage, tax law

16.

Simplifying Tax Laws as a Result of Budgeting and Accounting for Tax Incentives Differently

Australian Tax Forum, Vol. 21, No. 4, pp. 707-724, 2006
Number of pages: 18 Posted: 16 Nov 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 42 (333,850)

Abstract:

tax law, tax incentives, cultural policy

17.

What If Gulbenkian Had Been Persche: Taxing Charitable Giving in Europe

Revista de finanças públicas e direito fiscal, Vol. 3, No. 4, pp. 137-155, 2011,
Number of pages: 19 Posted: 16 Nov 2011
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 32 (336,883)

Abstract:

Tax incentive, charity, free movement of capital, tax law, gift deduction, European Union

18.

Surcharges and Penalties in Tax Law: The Netherlands

R. Seer, Surcharges and Penalties in Tax Law, IBFD, 2016, Forthcoming
Number of pages: 18 Posted: 30 Jun 2015
Arnaud Booij, Sigrid Hemels and Charlotte Bikkers
Booij Bikkers advocaten, Erasmus University Rotterdam (EUR) - Erasmus School of Law and Booij Bikkers advocaten
Downloads 6 (363,135)

Abstract:

Tax penalties, tax surcharges, the Netherlands, tax payer protection

19.

Insuring Your Donation – An Experiment

MPI Collective Goods Preprint, No. 2015/16
Number of pages: 33 Posted: 05 Nov 2015 Last Revised: 07 Jun 2016
Renate Buijze, Christoph Engel and Sigrid Hemels
Erasmus University Rotterdam (EUR), Erasmus School of Law, Students, Max Planck Institute for Research on Collective Goods and Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 0 (330,897)

Abstract:

Insurance, charity, Donation, donation intermediary

20.

Cross-Border Charitable Giving and its Tax Limitations

IBFD Bulletin for International Taxation, Volume 67, Number 11, pp. 611-625, November 2013
Posted: 03 Nov 2015
Vienna University, Institute for Austrian and International Taxlaw, Erasmus University Rotterdam (EUR) - Erasmus School of Law, Babson College, Australian National University (ANU) - Crawford School of Public Policy, Independent and Independent

Abstract:

charitable contributions, cross-border, international, Australia, Austria, Germany, Netherlands, United States, EU, tax treaties

21.

Limitation on Administrative Penalties by the ECHR and the EU Charter: The View from the Netherlands

Roman Seer (ed) "Surcharges and Penalties in Tax Law" IBFD, (2016), Forthcoming, This paper was presented at the 2015 European Association of Tax Law Professors (EATLP) conference in Milan
Posted: 29 Jun 2015
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law

Abstract:

European Court of Human Rights, tax surcharges, tax penalties, ne bis in idem, nemo tenetur

22.

Tax Incentives for Private Support of Cultural Heritage: Why and When

Posted: 10 Mar 2015
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law

Abstract:

tax incentives, art, philantropy, private patronage

23.

General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands

Paper for the July 2014 Rust conference, organized by the Institute for Austrian and International Tax Law Vienna of the Wirtschafts Universität Wien in cooperation with the Doctoral Program for International Business Taxation WU Global Tax Policy Center,
Posted: 12 Jun 2014
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law

Abstract:

Abuse of law, Anti-avoidance rules, BEPS, Fraus legis, Fraus tractatis, Limitation on benefits, Richtige heffing, Requalification

24.

Trends and Players in Tax Policy in the Netherlands

Posted: 01 Apr 2013 Last Revised: 23 Aug 2014
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law

Abstract:

Tax reform, the Netherlands, income tax

25.

Cross Border Charitable Giving and Taxation: The Netherlands

Posted: 22 Aug 2012 Last Revised: 23 Aug 2014
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law

Abstract:

tax, charities, donations

26.

Taxation of Charities in the Netherlands

This paper is prepared for the 2012 conference of the European Association of Tax Law Professors (EATLP) which took place from 31 May- 2 June 2012 at the Erasmus School of Law of the Erasmus University Rotterdam.
Posted: 22 Dec 2011 Last Revised: 23 Aug 2014
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law

Abstract:

charities, public benefit, tax incentives, gift deduction