PhD ceremony: M.J. Boer, 16.15 uur, Academiegebouw, Broerstraat 5, Groningen
Thesis: De fiscale eenheid Vennootschapsbelasting en insolventie. Een analyse van fiscaal- en civieljuridische knelpunten
Promotor(s): prof. J.N. Bouwman
Martin Boer analysed which fiscal and civil law consequences arise when insolvent and loss suffering companies are part of fiscal unity in Dutch corporate income tax law. The immediate cause of this research was the introduction of a new regime for fiscal unity in corporate income tax law in 2003. By then also amendments of law related to (temporary) insolvent and loss suffering companies were implemented. An extensive research specific related to such companies was non-existent nevertheless. The objective of this research therefore was to get insight into fiscal and civil tax law problems attached to the presence of such companies in fiscal unity. The conclusion of Boer is that the presence of insolvent and loss suffering companies in fiscal unity causes a lot of problems, tax law problems as well as civil law problems. As a result the regime of fiscal unity appears to be insufficiently prepared for insolvent and loss suffering companies. In order to increase the attractiveness of the for the practice important fiscal unity regime the fiscal and civil legislator should take away these problems.
In this research Boergives recommendations for that.
Op maandag 11 november 2019 start de Rijksuniversiteit Groningen opnieuw met de online cursus ‘Inleiding Nederlands recht’.
Heropening De Beurs; drie dagen feest RUG/Campus Fryslân
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