Work Publications Sam van der Vlugt (2026) - Editorial: ‘Changing Relationships Between Government and Persons, Organisations and Companies in the Digital Age: New Rights and Responsibilities’ - Erasmus Law Review, 2026 (2), 3-6 - doi: 10.5553/ELR.2026.64 S.J. van der Vlugt & M.F. de Wilde (2026) - Wie maakt in Europa belastingrecht?: Het Side-by-Side-pakket inzake Pijler 2 als constitutionele Catch-22 - NLFiscaal, 2026 (17) - [link] Sam van der Vlugt (2026) - Observatory on the Protection of Taxpayers’ Rights: The IBFD Yearbook on Taxpayers’ Rights 2025 - [link] Carl Dijkstra & Sam van der Vlugt (2026) - Belastingen en de kunst van het bullshitten - NTFR, 2026 (19) - [link] Sam van der Vlugt (2026) - Executive Consent for European Tax Policymaking – A Threat to the Democratic Foundation of Taxation? - doi: 10.59403/1j4mzcv009 Sam van der Vlugt (2026) - Kunnen EU-lidstaten Amerikaans exceptionalisme in het ‘side by side arrangement’ accepteren onder EU- en nationaal belastingrecht? - Weekblad Fiscaal Recht, 2026 (7617), 6-12 - [link] Sam van der Vlugt (2026) - Tax Sovereignty and European Fundamental Norms: A Constitutional Embedding of a Troubled Field of Integration - EC Tax Review, 35 (2), 79 – 97 - doi: 10.54648/ecta2026008 Pasquale Pistone, João Félix Pinto Nogueira, Sam van der Vlugt, Craig West, Alessandro Turina, Pedro Schoueri , Ivan Lazarov, Sergio Messina & Marilena Pouliasi (2026) - Fundamentals of Capital Taxation - doi: 10.59403/32hzwhd Pasquale Pistone, João Félix Pinto Nogueira, Fabiola Annacondia, Craig West, Alessandro Turina, Pedro Schoueri , Ivan Lazarov, Sergio Messina & Sam van der Vlugt (2026) - Fundamentals of Indirect Taxation - doi: 10.59403/348gxzv Sam van der Vlugt (2026) - Accommodation at Any Cost: Why the Measures to Save the Global Minimum Tax Might Prove Unconstitutional - doi: 10.17176/20260121-172337-0 Sam van der Vlugt (2026) - Excluding Investment Arbitration through Double Tax Agreements with a New Article 25 of the UN Model: A Feasible Way Forward? - World Tax Journal, 19 (1), 83-107 - doi: 10.59403/1vhfede Sam van der Vlugt (2025) - Attuazione dei Principi Europei nel Diritto Tributario: Prospettive Comparate sul Principio di Legalità - [link] Sam van der Vlugt (2025) - Het vrijheidsdividend: over defensie, belasting en vijandschap - NTFR, 2025 (50) - [link] Sam van der Vlugt (2025) - The 'CORE' Contribution as a new EU Own Resource and its Legal Consequences Pasquale Pistone, Sam van der Vlugt, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira, Joanna Wheeler, Craig West, Alessandro Turina, Ivan Lazarov & Sergio Messina (2025) - Fundamentals of Corporate Income Taxation - doi: 10.59403/744b95 Pasquale Pistone & Sam van der Vlugt (2025) - Riflessioni comparate sulle fonti normative del diritto tributario in Italia e nei Paesi Bassi - Rivista di Diritto Tributario, XXXV (4), 81-128 - [link] Sam van der Vlugt (2025) - Can The EU Levy Its Own Taxes?: A “Corporate Resource for Europe” (Re)enters A Legal Minefield - doi: 10.59704/f8236572e4bc01b6 Sam van der Vlugt (2025) - Constitutionele Confrontatie: een Dialectische Oorspong én Oplossing (?) voor de Ontwikkeling van Nationale (Belasting) Identiteit in de Grondwet en de Confrontatie met de Europese Rechtsorde - [link] Ancillary activities (1) IBFD Start date approval november 2024 End date approval november 2027 Place AMSTERDAM Teaching (4) Level bachelor 3 Year Level bachelor 3 Year 2026 Course Code RFD318 Level bachelor 3 Year Level bachelor 3 Year 2026 Course Code RF318 Level master Year Level master Year 2026 Course Code RF48 Level master Year Level master Year 2026 Course Code RF51 