WorldCat Identities

Hilten, Mariken van (Mariken Elisabeth) 1964-

Overview
Works: 26 works in 68 publications in 3 languages and 228 library holdings
Roles: Author, Creator
Classifications: KKM3633, 343.492055
Publication Timeline
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Most widely held works by Mariken van Hilten
Omzetbelasting by J Reugebrink( Book )

23 editions published between 1990 and 2020 in 3 languages and held by 111 WorldCat member libraries worldwide

Introduction into turnover tax. It deals a.o. with the general system of value-added tax, VAT-harmonization on EU level, survey of the Dutch VAT, taxation of supplies and services, place of supply or service, the criterion of taxation of supplies and services, rates, exemptions, immovable property, input tax deduction, intracommunity supply and acquisition, taxation of import and zero-rate of export, special liabilities, and administrative liabilities
Bancaire en financiële prestaties in de Europese BTW : een onderzoek naar de theoretische en technische aspecten van de (niet)heffing van omzetbelasting ter zake van financiële prestaties op grond van de Zesde richtlijn betreffende de harmonisatie van de wetgevingen der Lid-Staten van de EG inzake omzetbelasting by Mariken E. van Hilten( Book )

5 editions published in 1992 in Dutch and German and held by 34 WorldCat member libraries worldwide

This book discusses the taxation of banking and financial services under Article 13B(d) of the Sixth VAT Directive (i.e. the exemption from taxation of the granting and negotiation of credit and the management of credit by the person granting it). Although it is written in Dutch, there is a brief summary at the end of the book in English. The study focuses on the supply of financial transactions in the Community system of levying a turnover tax in compliance with the provisions of the Sixth VAT Directive. It includes an extensive bibliography of sources, a listing of cases cited and an index of keywords
Europese BTW en Nederlandse omzetbelasting : de EG-richtlijnen inzake omzetbelasting en hun betekenis voor de Nederlandse praktijk by D. B Bijl( Book )

3 editions published in 2001 in Dutch and held by 18 WorldCat member libraries worldwide

This monograph explains the implementation of the Sixth Directive into Dutch VAT. It includes the history of VAT, taxable transactions and persons, place of supply, intra-Community supplies, rates, exemptions, deductions, import and export, obligations of taxable persons and special schemes. The taxation of telecommunication services and second-hand goods is considered
Omzetbelasting by Mariken E. van Hilten( Book )

9 editions published between 2005 and 2020 in Dutch and English and held by 16 WorldCat member libraries worldwide

Introduction into turnover tax. It deals a.o. with the general system of value-added tax, VAT-harmonization on EU level, survey of the Dutch VAT, taxation of supplies and services, place of supply or service, the criterion of taxation of supplies and services, rates, exemptions, immovable property, input tax deduction, intracommunity supply and acquisition, taxation of import and zero-rate of export, special liabilities, and administrative liabilities
BTW in Europees perspectief by D. B Bijl( Book )

3 editions published in 1992 in Dutch and Undetermined and held by 13 WorldCat member libraries worldwide

This monograph explains regulations related to the harmonisation of VAT in Europe
De Europese dimensie van door de fiscus opgewekt vertrouwen in de BTW en het douanerecht by Mariken E. van Hilten( Book )

1 edition published in 1998 in Dutch and held by 9 WorldCat member libraries worldwide

Over de neutraliteit van de omzetbelasting en het hellend vlak van de uitzonderingen by Mariken E. van Hilten( Book )

1 edition published in 2010 in Dutch and held by 8 WorldCat member libraries worldwide

Btw-pakket 2010 : plaats van dienst, teruggaaf en antifraudemaatregelen in de btw vanaf 2010 by J.B.J Boender( Book )

1 edition published in 2010 in Dutch and held by 2 WorldCat member libraries worldwide

Omzetbelasting by J Reugebrink( Book )

2 editions published in 1995 in Dutch and held by 2 WorldCat member libraries worldwide

Netherland = Pays-Bas Niederlande Holanda by Mariken E. van Hilten( )

1 edition published in 2003 in English and held by 1 WorldCat member library worldwide

Over elkaar van de straat houden bij beleggen en/in onroerende zaken by Mariken E. van Hilten( )

1 edition published in 2017 in Dutch and held by 1 WorldCat member library worldwide

Vrijstellingen : hoe eng is strikt? by Mariken E. van Hilten( )

in Dutch and held by 1 WorldCat member library worldwide

Overview of recent case law of the European Court of Justice concerning the interpretation of the VAT exemptions
25 Jaar belasting toegevoegde waarde by J Reugebrink( )

in Dutch and held by 1 WorldCat member library worldwide

Special issue dealing with 25 years value added tax in the Netherlands
The criminal element in intra-community trade by Mariken E. van Hilten( )

1 edition published in 2011 in English and held by 1 WorldCat member library worldwide

Vrijstelling van BTW : waarom geen recht op aftrek? by Mariken E. van Hilten( )

in Dutch and held by 1 WorldCat member library worldwide

This paper deals with VAT exemption and VAT deduction
UTB, Awb and CDW by Mariken E. van Hilten( )

in Dutch and held by 1 WorldCat member library worldwide

Description of the appeal possibility against an assessment and comparison with the Community Customs Code where appeal is only possible in the course of a refund and cancellation procedure. In addition, description of the corresponding application of the community customs code on refund of value-added tax and excise duties on import of goods
Eigendomsgrondrecht en belastingen by Tjebbe Gerverdinck( Book )

1 edition published in 2020 in English and held by 1 WorldCat member library worldwide

Vaste inrichting en BTW: (on)zelfstandig en niet onafhankelijk by Mariken E. van Hilten( )

2 editions published in 1997 in Dutch and held by 1 WorldCat member library worldwide

(In)dependence in relation to permanent establishments and VAT
De prejudiciële procedure als pruttelende motor achter de rechtseenheid op het gebied van geharmoniseerde belastingen by Mariken E. van Hilten( )

1 edition published in 2016 in Dutch and held by 1 WorldCat member library worldwide

Never a dull moment by Mariken E. van Hilten( )

1 edition published in 2017 in English and held by 1 WorldCat member library worldwide

Although the VAT system appears to be a success, monitoring its development is not only useful; it has nowadays become necessary due to major concerns about its robustness. These major concerns include a growing complexity of the VAT legislation, the immense increase in cross-border trade of goods and services, the growth of e-commerce and the distortive effects of VAT fraud. So the question arises whether the VAT system is actually still fit for the future. The authors, past and present chairperson of the editorial board of the International VAT Monitor, discuss VAT in a changing world
 
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Audience Level
0
Audience Level
1
  Kids General Special  
Audience level: 0.80 (from 0.69 for Btw-pakket ... to 0.99 for Omzetbelas ...)

Alternative Names
Hilten, M.E. van 1964-

Hilten, Marike Elisabeth van 1964-

Hilten, Mariken E. van 1964-

Hilten, Mariken Elisabeth van

Hilten, Mariken Elisabeth van, 1964-

Hilten, Mariken van, 1964-

Van Hilten, Marike Elisabeth.

Van Hilten, Mariken E. 1964-

Languages
Dutch (45)

English (12)

German (1)