On Friday 22 June 2018 Bart Heijnen will defend his PhD thesis. Supervisor is Professor Rene van der Paardt (Erasmus School of Economics).
About Bart Heijnen
Bart Heijnen has been working as a tax lawyer in the Indirect Tax practice of Loyens & Loeff, one of the largest Dutch based law firms, since 2008. He specializes in VAT. Mr. Heijnen mainly advises large corporations and (semi-) public institutions on the more complex VAT issues and represents his clients before the Dutch tax authorities, for example in case of a tax audit. Furthermore, Mr. Heijnen holds a position at the University of Maastricht and is a frequently asked speaker at seminars and (in-house) training courses. He is associated with various professional journals as an author. Mr. Heijnen holds several Master’s degrees, amongst which in fiscal economics and tax law.
Thesis abstract
Bart Heijnen has conducted research in the field of VAT and insolvency. In particular, his study focusses on the VAT aspects of non-payment and aims to form a value judgement on the validity and quality of European and Dutch VAT legislation relating to bad debts.
The outcome of his study is crystal clear. Mr. Heijnen concludes: 'The VAT rules that entrepreneurs and tax administrations must comply with are far too complex.’
New Dutch VAT rules that have entered into force as per 1 January 2017 are, according to Heijnen, contributing to the lack of clarity. 'The legislator has made a best attempt to close gaps and simplify processes. That deserves all praise. The only point is that a number of components of the new scheme are at odds with European law. One of those elements concerns the new rules that apply to the transfer of receivables, e.g. in case of factoring. Uncertainty regarding the applicable rules has major consequences for the value and pricing of those receivables. And that causes all sorts of misery in practice. On the other hand, entrepreneurs may also be able to ignore certain rules, as they lack a clear basis in European law. Furthermore, the effect of the relevant VAT rules in the settlement of a bankruptcy estate must not be underestimated. I doubt whether the bankruptcy trustees currently adequately oversee the impact of those rules’, says Mr. Heijnen.
His message is clear: the VAT rules require a recast. Mr. Heijnen states: 'Good legislation is crucial. This is not only pleasant for entrepreneurs: tax administrations also benefit from clear rules '
Time and location
The PhD defence will take place in the Senate Hall of Erasmus University Rotterdam and will start at 13.30 hrs.
- More information
For more information about this ceremony, please contact Ronald de Groot, Communication Officer of Erasmus School of Economics phone +31 10 408 1762 or by email: rdegroot@ese.eur.nl.
