Bachelor Student Prize Winner

Eighteen students completed their bachelor's degree in 2020 with a thesis that was labelled ‘excellent’ by their faculty. Here you will find a short introduction to these excellent theses in the form of an "elevator pitch" from each student, plus a video in which the supervisor briefly addresses the lucky winner.

Nordine Lgarah

  Faculty of Law | Bachelor Tax Law

"Interaction between fraus legis and the additional tax assessment"

Nordine's elevator pitch 
My thesis is about the interaction between fraus legis and the additional tax assessment conducted by the Dutch tax authority. Fraus legis is a legal instrument of the tax authority aimed at preventing tax avoidance. As a general rule, the Dutch tax authority must assess additional tax no later than five years after the end of the relevant tax year. In academic literature it is argued that, when fraus legis is applicable, the additional tax assessment period should be extended. Opposing these academics, my thesis argues that it should not be extended.