Lubbers, Boer & Douma

more about Allard Lubbers
more about Koos Boer
more about Sjoerd Douma
Allard Lubbers

Allard Lubbers

Partner at Lubbers, Boer & Douma

In August 2003, Allard Lubbers was appointed as Professor of Tax Law at Leiden University. He specializes in the determination of ‘profits’ for (corporate) income tax purposes and in procedural tax law. He wrote a number of books (in Dutch), including 'Reading and analyzing decisions of the Supreme Court' and 'Sound business practice'. He has published widely in the areas of his specialization. To mark the 100th anniversary of the Tax Chamber of the Supreme Court in 2016, Allard was awarded the prestigious title ‘Watcher of the Dutch Supreme Court’. Allard was a deputy judge the Courts of Appeal of Amsterdam and ‘s-Hertogenbosch between 2002 and 2017. Together with Koos Boer, Allard Lubbers is the founder of Lubbers & Boer B.V.


Other positions:

  • Professor of tax law Leiden University
  • Chairman of the editorial board of BNB

Recent publications:

  • Goed koopmansgebruik en de vrijheid van de ondernemer, in: C. Maas en L.J.A. Pieterse (red.), Systeem en symmetrie (Bavink-bundel), Kluwer, Deventer, 2016, p. 75 t/m 82 (samen met R.P.C. Cornelisse)
  • Goed koopmansgebruik, Serie Fiscale Geschriften, Sdu Uitgevers, Den Haag, 2012
  • Belastingarresten lezen en analyseren, Serie Fiscale Geschriften, Sdu Uitgevers, Den Haag, 2015

Contact details Prof. dr. A.O. Lubbers
Zuid-Hollandlaan 7
2596 AL `s-Gravenhage
Nederland

+31 (0) 6 34834257
lubbers@lubbersboerdouma.com
Koos Boer

Koos Boer

Partner at Lubbers, Boer & Douma

Koos Boer has been Professor of Tax Law at Leiden University since 2013. He is the Head of the Tax Law Department. Prior to founding Lubbers & Boer BV with Allard Lubbers in March 2013, Koos practiced tax law at one of the Big Four tax law firms in the Netherlands. Koos is specialized in Personal and Corporate Income Tax Law. He wrote his dissertation (2011) on the tax law aspects of Anglo-American trusts. Koos publishes regularly in several legal journals (BNB, WFR and NTFR) and is an editor of Fiscaal Weekblad FED – a weekly case law journal. For years he was a deputy judge in the District Court of Haarlem and in the Court of Appeal of Arnhem-Leeuwarden. Koos gives lectures and teaches courses on various topics.

Other positions:

  • Professor of Tax Law

  • Editor Fiscaal Weekblad FED

  • Contributor to the legal journals: WFR, BNB, NTFR and NDFR

Recent publications:

  • Verzamelbesluit aanmerkelijk belang – inkomstenbelastingaspecten, NTFR-B 2018/31.
  • Enkele fiscale aspecten van een Initial Coin Offering (ICO) in het Nederlandse belastingrecht, NTFR 2018/2049
  • Aanpassingen van het APV-regime in het Belastingplan 2017 – de nieuwe toerekeningsstop geanalyseerd, FTV 2017/7

Contact details Prof. dr. J.P. Boer
Zuid-Hollandlaan 7
2596 AL `s-Gravenhage
Nederland

+31 (0) 6 52864496
boer@lubbersboerdouma.com
Sjoerd Douma

Sjoerd Douma

Partner at Lubbers, Boer & Douma

Sjoerd Douma is Professor of International & EU Procedural Tax Law at the University of Amsterdam. Prior to his appointment in October 2017, he was a professor at Leiden University. At the IFA Congress in Rio de Janeiro (2017), Sjoerd was appointed as a member of the Permanent Scientific Committee of the International Fiscal Association. Sjoerd has specialized in corporate income taxation, tax treaties, European tax law (including Fiscal State Aid) and procedural law. Sjoerd is the lead instructor in the massive open online course ‘Rethinking International Tax Law’ which has attracted more than 30,000 participants from all over the world. In 2017, Sjoerd received Coursera's Learners First Outstanding Educator Award, out of over 2,000 courses on Coursera. This award honours the instructor who best exemplifies the “Learners First” principle, as demonstrated by a combination of course ratings and course completions. Sjoerd is a Deputy Judge in the Court of Appeal of Arnhem-Leeuwarden and a permanent contributor to leading Dutch and international tax journals. He has authored and co-authored numerous publications and reports on national, international and European tax law. In 2012, Sjoerd’s PhD thesis ‘Optimization of Tax Sovereignty and Free Movement’ won the prestigious bi-annual Dissertation Prize of the Dutch Association for Tax Research. Prior to joining Lubbers, Boer & Douma in March 2017, Sjoerd has practiced tax law at one of the ‘big four’ tax advisory firms for more than 12,5 years. In this capacity, he represented clients before the tax authorities, the European Commission, the Dutch Supreme Court and the Court of Justice of the European Union. For years he was a deputy judge in the District Court of Haarlem and in the Court of Appeal of Arnhem-Leeuwarden.

Other positions:

  • Professor of International and European Tax Law
  • Member of the Permanent Scientific Committee of the International Fiscal Association
  • Member of the Board of the Dutch Association for International Tax Law (‘Nederlandse Vereniging voor Internationaal Belastingrecht’)
  • Visiting Professor at Université Panthéon-Assas (Paris, France)
  • Permanent contributor to Highlights & Insights on European Taxation and various leading Dutch tax journals

Recent publications:

  • Miscommunication and Distrust in the International Tax Debate, Deventer: Wolters Kluwer 2018
  • State Aid and Direct Taxation, in: B.J.M. Terra & P.J. Wattel, European Tax Law, Kluwer Law International 2018
  • Procedural and Administrative Aspects of the CCCTB’, in: The EU Common Consolidated Corporate Tax Base – Critical Analysis (Ed. Dennis Weber & Jan van de Streek), Alphen aan den Rijn: Kluwer Law International 2018
  • BEPS and European Union Law’ Cahiers de droit fiscal international, Vol. 102a, Sdu: The Hague 2017, p. 65-95
  • Taxation, State aid and distortions of competition’, National Report of the Netherlands Association for European Law (www.nver.nl), XXVIII FIDE Congress (2018)
  • New Exchange of Information versus Tax Solutions of Equivalent Effect’ (Chapter 19: Netherlands; Giuseppe Marino Ed.), Amsterdam: IBFD 2016
  • Limitations on Interest Deduction: an EU Law Perspective’, British Tax Review 2015/3

Contact details Prof. dr. S.C.W. Douma
Zuid-Hollandlaan 7
2596 AL `s-Gravenhage
Nederland

+31 (0) 6 52084791
douma@lubbersboerdouma.com