Photo: Ellen (middle) receives congratulations from editor Diana Frikkee (left) and publisher Chris Gijsbers (right)
With an article about the modernization of partnerships, tax lawyer and head of the technical department at Countus Accountants Ellen Smit has become ‘Author of the year 2023’ of the Agriculture and Horticulture Bulletin (LTB). She won this ‘LTB award’ by writing with a smooth pen on this subject, which is of great importance to the agricultural sector as a ‘major user’ of partnerships.
According to the jury, Smit’s article is a relief for those who need an update on the bill that has regularly been in the trade press for more than 20 years. The reason for her contribution, written in 2023, was the closure of the internet consultation on the bill on February 13, 2023. Smit removes a number of ambiguities, outlines the adverse consequences of the bill and makes recommendations for improvement.
Smit explains all these matters clearly and also provides a bit of history and a complete analysis of the bill. “The fact that there has been silence surrounding the bill since the publication of this article could well be related to the appearance of this article,” the jury suspects.
Please note: The winning article entitled ‘Legislative proposals for the modernization of partnerships: content and points for improvement’ can be read for free on the information portal InView.
Since last year, places 2 and 3 have also been announced. This year, the contributions of Mr. I. Wilting-Abdellati, for the article ‘Supply of construction site as a private individual or VAT entrepreneur?’, ended in shared second place. (LTB 2023/24) and BEJ Loeffen for the article ‘Attention horse owners, buyers and sellers! What are your rights and obligations?’ (LTB 2023/44). Third place goes to the contribution of M. Boeren-Knetemann and EAW van Rhijn for their article ‘Guide to Land Ownership of the Environmental Act’ (LTB 2023/5).
Nominations and awarding of the prize are made in a ‘non-public selection procedure’ by the editors in collaboration with the publisher. The following criteria are used:
- responding to a current development, (commercial) importance for (agro) practice;
- great importance for at least one agricultural sector;
- transcending legal areas (i.e. broader than just agro tax law) or dealing with a specific part in depth or a combination of both;
- contributing to corporate social responsibility, taking into account the effects of business operations on people, the environment and society; and
- innovative compared to the existing literature and research.
It is the seventh ‘Author of the Year’ award from the Agriculture and Horticulture Bulletin. In previous years, this prize was awarded to, among others, Robert Lucassen (on land allocations by the government), Jeroen Rheinfeld (on land consolidation) and Hanna Zeilmaker (on expropriation and wind turbines).
Source: TaxLive editorial staff — Photography Berly Damman
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Tags: Ellen Smit wins Agriculture Horticulture Bulletin prize
