Bart Heijnen
Partner - Tax Adviser
Bart Heijnen, tax partner, is part of our Indirect Tax practice group and specializes in VAT.
Amsterdam
Dutch, English, German
Bart advises clients, mainly large (international) corporations, on a broad range of indirect tax matters, 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, and has gained broad experience in settling tax disputes, assisting with voluntary disclosures and obtaining advance certainty on indirect tax issues. He takes a special interest in the Energy & Infrastructure industry. He is also part of our region team Germany and is a member of the Restructuring & Insolvency team, where he focusses on counselling clients (mainly investors, creditors and financial institutions) in situations of financial distress.
A frequent speaker within his field of expertise, Bart is associated as a (guest) lecturer with various universities and post-graduate courses. He contributes regularly to books and professional journals on indirect tax topics. Bart holds a PhD in fiscal economics.
Work highlights
Contributions
Memberships
Dutch Association of Tax Advisers, 2008
Qualifications
PhD in fiscal economics (insolvency and VAT), Erasmus School of Economics (Erasmus University Rotterdam), 2018
Post-Master’s in indirect taxes, Erasmus University Rotterdam, 2011
Master’s in business law, Radboud University Nijmegen, 2009 (cum laude)
Master’s in tax law, Tilburg University, 2008 (cum laude)
Master’s in fiscal economics, Tilburg University, 2008 (cum laude)
Publications
Heijnen, B.G.A. (2020). Beëindigingsvergoedingen en btw: over economische en commerciële realiteit. Nederlands Tijdschrift voor Fiscaal Recht, 2020(6).
Heijnen, B.G.A. & Schellingerhout, S.J. (2019). Ups-and-downs: transfer pricing in de btw. Tijdschrift Fiscaal Ondernemingsrecht, 163(3).
Heijnen, B.G.A. (2019). De btw-aspecten van financiële herstructureringen. Tijdschrift Fiscaal Ondernemingsrecht, 162(2).
Heijnen B.G.A., E.M.S. Spierts, A. Ratzenhofer (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.
Heijnen, B.G.A. (2018), Niet-betaling in de btw, in: serie Fiscale Monografieën (152), Deventer, Nederland: Kluwer.