Kevin van Abswoude (K.S.A.)

van Abswoude, K. (2025). Herdijk. Liability for VAT debts. EU law does not preclude Dutch legislation on obligation to notify the inability to pay a tax debt. Court of Justice. H&I 2025/19. Case note on: Hof van Justitie EU, 14/11/24, C-613/23, ECLI:EU:C:2024:961 (H&I 2025/19). Highlights & Insights in European Taxation, (1).

van Abswoude, K. (2024). B2 Energy. VAT exemption of intra-community supplies. Status of taxable person. Court of Justice. H&I 2024/92. Case note on: Hof van Justitie EU, 29/02/24, C-676/22, ECLI:EU:C:2024:186 (H&I 2024/92 (B2 Energy)). Highlights & Insights in European Taxation, (4).

van Abswoude, K. (2023). De overlappende vaste inrichting. Btw-Brief, (1), 13-17. Article BtwBrief 2024/2. https://www.inview.nl/document/idpassb7494f4582e54907b45e2cb4df0746f7/btwbrief-de-overlappende-vaste-inrichting?ctx=WKNL_CSL_24&tab=tekst

van Abswoude, K., & Nellen, F. (2023). Belastingheffing in internationale handelsketens: Recente ontwikkelingen met betrekking tot de btw, douanerechten, accijnzen en duurzaamheid. Weekblad Fiscaal Recht, (7479), 19-23. Article WFR 2023/140. https://www.inview.nl/document/id441a1c2b3e604100a1134b88568cd346?ctx=WKNL_CSL_183

van Abswoude, K. (2022). Uniqa Asigurări. Place of supply of insurance services. Claims settlement services. Court of Justice. H&I 2022/287. Case note on: Hof van Justitie EU, 1/08/22, C‑267/21, ECLI:EU:C:2022:614 (H&I 2022/287). Highlights & Insights in European Taxation, (10), 112-115.

van Abswoude, K. (2022). The Principle of Fiscal Neutrality and Economic Reality in EU VAT: Two Peas in a Pod? International VAT Monitor, 33(5), 211-216. https://research.ibfd.org/#/doc?url=/document/ivm_2022_05_e2_2