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Research output per year

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2020

The tax dimension of EU trade and investment agreements: Conflicting perspectives

Luja, R., Jan 2020, Research handbook on European Union taxation law. Panayi, C., Haslehner, W. & Traversa, E. (eds.). Cheltenham/Northampton: Edward Elgar Publishing, p. 592-610 (Research handbooks in European law).

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

2019

Ouder, kind en gedetineerde partner

Luja, R., 2019, Alma Mater: Bundel ter gelegenheid van het afscheid van dr. Ria Wolleswinkel aan de Universiteit Maastricht. Claessen, J., Coomans, F. & De Vocht, D. (eds.). Wolf Legal Publishers, 2 p.

Research output: Chapter in Book/Report/Conference proceedingChapterPopular

2018

EU State Aid Restrictions to Preferential Tax Treatment: Size-Neutral Tax Incentives and Enforcement of General Anti Avoidance Rules

Luja, R., 2018, Heidelberger Beiträge zum Finanz- und Steuerrecht: Größenneutralität im Recht der Unternehmensbesteuerung . Kube, H. & Reimer, E. (eds.). Heidelberg: Institute für Finanz- und Steuerrecht, Universität Heidelberg, Vol. 7. p. 91-102

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

2017

Extensive Treaty Network and Unilateral Credits Support Foreign Investment: The Dutch Approach

Luja, R., 2017, Taxation and Development - A Comparative Study. Brown, K. (ed.). Cham: Springer, p. 225-237 (Ius Comparatum - Global Studies in Comparative Law; No. 21).

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

State aid recovery & investor protection for non-EU taxpayers: How back taxes might lead to an inequitable treat…

Luja, R., 2017, EU law and the building of global supranational tax law: EU BEPS and state aid. Weber, D. (ed.). Amsterdam: IBFD, p. 177-200 (GREIT Conference Series; No. 10).

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Tax incentives, harmful tax competition and state aid considerations in the EU

Luja, R., Jan 2017, Tax incentives for the creative industries. Hemels, S. & Goto, K. (eds.). Singapore: Springer, p. 65-84

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

2016

EU state aid control: balancing tax benefits and fair competition in the pursuit of an internal market

Luja, R., 2016, Comparative fiscal federalism. Avi-Yonah, R. & Lang, M. (eds.). 2 ed. Alphen aan den Rijn: Wolters Kluwer, p. 83-101 (Eucotax series).

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Mijmeringen over de opleiding van fiscalisten: is er een Maastrichtse aanpak?

Luja, R., 2016, De internationalisering van het belastingrecht - The Internationalization of Tax Law: Bundel ter Gelegenheid van het 25-Jarig bestaan van de Opleiding Fiscaal Recht aan de Universiteit Maastricht. Arts, J., Jansen, B. & Korving, J. (eds.). Maastricht: Shaker Publishing, p. 115-120

Research output: Chapter in Book/Report/Conference proceedingChapterPopular

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25 Downloads (Pure)

State aid benchmarking and tax rulings: Can we keep it simple?

Luja, R., 2016, State aid law and business taxation. Schön, W., Richelle, I. & Traversa, E. (eds.). Berlin Heidelberg: Springer, p. 111-132 (Max Planck Institute Studies In Tax Law and Public Finance; No. 6).

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

2015

EU report

Luja, R. H. C., 1 Jan 2015, Tax incentives on Research and Development (R&D). IFA (ed.). The Hague: IFA / SdU Uitgevers, p. 57-77 (IFA Cahiers; No. 100A).

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

2014

Defining the scope of state aid: how tax cases affect the state aid framework

Luja, R. H. C., 1 Jan 2014, State aid and public procurement in the European Union. Schoenmaekers, S., Devroe, W. & Philipsen, N. (eds.). Antwerp: Intersentia, p. 19-32 (Ius Commune Europaeum; No. 131).

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

R&D. Innovation and tax incentives: do they have a joint future under state aid rules?

Luja, R. H. C., 1 Jan 2014, Tax aspects of research and development within the European Union. Nykiel, W. & Zalasinski, A. (eds.). Warsaw: Wolters Kluwer Lex, p. 89-97

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

2013

Indirecte fiscale staatssteun: over de (bij)rol van investeerders, crediteuren en werknemers

Luja, R. H. C., 1 Jan 2013, 'k Moet eerlijk zeggen: vriendenbundel Henk van Arendonk. Graaf, A. C. G. A. C. D., Hemels, S. J. C. & Sonderen, J. C. M. V. (eds.). Den Haag: Sdu Uitgevers, p. 217-227

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Material selectivity after Gibraltar

Luja, R. H. C., 1 Jan 2013, EU income tax law: issues for the years ahead. Weber, D. (ed.). Amsterdam: IBFD, p. 115-121

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

The selectivity test: the concept of sectoral aid

Luja, R. H. C., 1 Jan 2013, State aid and tax law. Rust, A. & Micheau, C. (eds.). Alphen aan de Rijn: Wolters Kluwer, p. 107-118 (International Tax Conferences of the University of Luxembourg; No. 3).

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

2012

Taxing financial transactions: a state aid perspective

Luja, R. H. C., 1 Jan 2012, Taxing the Financial Sector: Financial Taxes, Bank Levies and More. Weber, D. & Marres, O. (eds.). Amsterdam: IBFD, p. 143-149 226 p.

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

2011

(Niet-)richtlijnconform handelen: over btw en staatssteun

Luja, R. H. C., 1 Jan 2011, De toekomst van de btw. Gabriël, M. & Luja, R. (eds.). Deventer: Kluwer, p. 129-134

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Accounting Disclosure of Tax Liabilities, Fair Trial and Self-incrimination: Should the European Commission endorse IFRS in the light of European Human Rights?

Luja, R. H. C., 1 Jan 2011, Human Rights and Taxation in Europe and the World. Kofler, G., Maduro Poiares, M. & Pistone, P. (eds.). Amsterdam: IBFD, p. 253-271

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Open Access
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12 Downloads (Pure)

Taxing Heaven: Over ethiek en kerkbelasting

Luja, R. H. C., Feb 2011, Almanak 2010: Fiscale Studievereniging FIRST Maastricht, Februari 2011. Maastricht: FIRST, 4 p.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Open Access
File
2 Downloads (Pure)
2010

Regulation of corporate tax avoidance in the Netherlands

Luja, R. H. C., 1 Jan 2010, Netherlands Reports to the Eighteenth International Congress of Comparative Law. Van Erp, S. & Van Vliet, L. (eds.). Antwerp: Intersentia, p. 495-507

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

2009

Legal protection of the diligent recipient of fiscal state aid

Luja, R. H. C., 1 Jan 2009, Legal Remedies in European Tax Law. Pistone, P. (ed.). Amsterdam: IBFD, p. 253-264

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

2008

Grensoverschrijdend herinvesteren en de verplaatsing van bedrijfsmiddelen in de EU

Luja, R. H. C., 1 Jan 2008, Focus op verrekenprijzen en Europa. Brouwers (ed.). Deventer: Kluwer, p. 113-129

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

2007

Tax related difficulties of state aid rules

Luja, R. H. C., 1 Jan 2007, Accounting and Taxation & Assessment of ECJ Case Law. Lang & Vanistendael (eds.). Unknown: EATLP/IBFD, p. 83-97

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

2006

Interventie rapport Staatssteun op het grensvlak van bestuursrecht, Europees recht en fiscaal recht

Luja, R. H. C., 1 Jan 2006, Verslag van de algemene vergadering gehouden op 20 mei 2005. Vereniging van Bestuursrecht (ed.). p. 31-34 en 36 (VAR; No. 135).

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

2005

The WTO Subsidies regime: Are there lessons to be learned from recent EC State Aid issues?

Luja, R. H. C., 1 Jan 2005, WTO and Direct Taxation. Lang, W. & et.al. (eds.). Wenen: Linde Verlag, p. 103-114

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic