FRANK HERREVELD

Professional Background

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• Master in Tax Law at Leiden University

• Guest Lecturer at Leiden and Maastricht University

• Examiner Tax Lawyer Academy Leiden University

• Senior lecturer NOB Courses on Tax Litigation

• Senior Lecturer Masterclasses Tax Litigation Licent Academy

• Chairman NOB Section Formal Law

• Chairman NOB Section Prejudicial Questions

• Senior Editor Weekblad voor Fiscaal Recht

Notable Engagements

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• Attributable Court Cases

• Influence of non-discrimination rules on participation exemption

• Applicability of participation exemption on non regular shares

• Applicability of Principles of good governance

• Introduction of Fair Play doctrine in the Dutch case law

• Applicability of the deduction of losses in relation to participation exemption and fiscal unity

• Distinction of entrepreneurial actions versus passive investment

• Pre-judicial questions on various topics to the Supreme Court in The Netherlands

• Pre-judicial questions on various topics to the EU Court of Justice