Bart advises on a broad range of indirect tax matters, both at Dutch and EU level, focusing on the more complex VAT issues.

As such, he frequently advocates on behalf of clients before the tax authorities, for example in case of a tax audit. He has gained broad experience in settling tax disputes, assisting with voluntary disclosures and obtaining advance certainty on indirect tax issues.

He mainly advises large international corporations, taking a special interest in the Energy & Infrastructure industry.

He is also a member of the Restructuring & Insolvency team where he focusses on counselling clients (i.e. investors, creditors and financial institutions) in situations of financial distress.

As a member of the region team Germany, he also advises corporates on the VAT aspects of cross-border investments and business activities between Germany and the Netherlands.

Bart holds a PhD in fiscal economics (research on non-payment events in VAT, e.g. discounts, rebates, cancellations and bad debts) and is associated as a lecturer with various universities and post-graduate courses, such as Nyenrode Business Univeristy, Erasmus Fiscal Studies (EFS) and the Dutch Association of Tax Advisers (NOB/SOB). He contributes regularly to books and professional journals on indirect tax topics and is a frequent speaker within his field of expertise.

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Memberships

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Dutch Association of Tax Advisers, 2008
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Qualifications

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PhD in fiscal economics (insolvency and VAT), Erasmus School of Economics (Erasmus University Rotterdam), 2018
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Post-Master’s in indirect taxes, Erasmus University Rotterdam, 2011
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Master’s in business law, Radboud University Nijmegen, 2009 (cum laude)
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Master’s in tax law, Tilburg University, 2008 (cum laude)
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Master’s in fiscal economics, Tilburg University, 2008 (cum laude)
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Publications

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Heijnen, B.G.A. (2020). Beëindigingsvergoedingen en btw: over economische en commerciële realiteit. Nederlands Tijdschrift voor Fiscaal Recht, 2020(6).
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Heijnen, B.G.A. & Schellingerhout, S.J. (2019). Ups-and-downs: transfer pricing in de btw. Tijdschrift Fiscaal Ondernemingsrecht, 163(3).
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Heijnen, B.G.A. (2019). De btw-aspecten van financiële herstructureringen. Tijdschrift Fiscaal Ondernemingsrecht, 162(2).
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Heijnen, B.G.A., Spierts, E.M.S., Ratzenhofer, A. (2019), Einführung in die niederländische Grunderwerbsteuer mit Fokus auf Share Deals, in: Reform der Erfassung von Share Deals bei der Grunderwerbsteuer (528), Berlin, Germany, Institut Finanzen en Steuern.
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Heijnen, B.G.A. (2018), Niet-betaling in de btw, in: serie Fiscale Monografieën (152), Deventer, Nederland: Kluwer.

Bart Heijnen

Partner - Tax Adviser

bart.heijnen@loyensloeff.com

Amsterdam

Dutch, English, German

Person image

Bart Heijnen, tax adviser, is a partner in the Indirect Tax practice group as well as a member of the Energy & Infrastructure team.

Bart advises on a broad range of indirect tax matters, both at Dutch and EU level, focusing on the more complex VAT issues.

As such, he frequently advocates on behalf of clients before the tax authorities, for example in case of a tax audit. He has gained broad experience in settling tax disputes, assisting with voluntary disclosures and obtaining advance certainty on indirect tax issues.

He mainly advises large international corporations, taking a special interest in the Energy & Infrastructure industry.

He is also a member of the Restructuring & Insolvency team where he focusses on counselling clients (i.e. investors, creditors and financial institutions) in situations of financial distress.

As a member of the region team Germany, he also advises corporates on the VAT aspects of cross-border investments and business activities between Germany and the Netherlands.

Bart holds a PhD in fiscal economics (research on non-payment events in VAT, e.g. discounts, rebates, cancellations and bad debts) and is associated as a lecturer with various universities and post-graduate courses, such as Nyenrode Business Univeristy, Erasmus Fiscal Studies (EFS) and the Dutch Association of Tax Advisers (NOB/SOB). He contributes regularly to books and professional journals on indirect tax topics and is a frequent speaker within his field of expertise.