Biography
Martijn L. Schippers (1990) is an Assistant Professor specialized in EU Customs Law, program coordinator of the prestigious Post-Master in EU Customs Law of EFS, Erasmus University Rotterdam and member of EY's Global Trade & Customs team. He obtained a LL.M degree in Tax Law and a LL.M degree in Company Law from the Erasmus School of Law in 2014 and a Post-Master degree in EU Customs Law in 2016 from EFS, Erasmus University Rotterdam. In 2021 he obtained a PhD in customs valuation in a globalized world from the Erasmus School of Law. His PhD research was published (in Dutch) in Fiscale Monografieën (Douanewaarde in een globaliserende wereld, nr. 164). He publishes frequently about customs and indirect taxes in Dutch and international journals like Ars Aequi, EC Tax Review, GTCJ, Intertax, MBB, TFO and Wfr, and is a permanent contributor to NLFiscaal. From 2015 until 2019 he participated in and coordinated the Dutch contribution to IBFD’s project on Special Tax Zones which resulted in the publication of a book entitled: Special Tax Zones in the Era of International Tax Coordination. Together with Walter de Wit he edited a special edition of Erasmus Law Review that appeared in 2020 and reflected on the 50th anniversary of the EU Customs Union in 2018. As national reporter he took part in the ECCE-project about customs controls on undervaluation. In 2020 he was awarded the Stevens prize established by Wolters Kluwer for his publications in 2019 and in 2022 I received the bi-annual prize for best PhD thesis about a tax matter by the Vereniging voor belastingwetenschap. Besides publishing extensively, he was one of the founding fathers of the Indirect Tax master program and he currently coordinates and teaches several courses within that program. He also gives guest lectures at the universities of Maastricht, Curaçao, Antwerp and Lund, IBFD, NOB and PE Academy. In addition, he serves as the program coordinator of the Post-Master in EU Customs Law of EFS, Erasmus University Rotterdam. He is also a member of International Fiscal Association (IFA), International Network of Customs Universities (INCU), Dutch Association of Tax Advisers (de Nederlandse Orde van Belastingadviseurs or NOB) and the Association for Tax Research (Vereniging voor Belastingwetenschap). Since October 2014 Martijn is a member of EY's Global Trade & Customs team in the Netherlands. In that capacity he advises clients on customs, VAT and excise related issues connected to international trade. He also acts as a knowledge champion on (EU) customs law within the Global Indirect Tax Network and is the learning coordinator of Indirect Tax Netherlands since 2019. For his publications he received the Thoughtful Leadership Talent Award 2018 (EY Tax and Law Nederland) and the 2020 Knowledge Champion Award for Global Trade (EY’s Global Indirect Tax Network).
Erasmus School of Law
- schippers@law.eur.nl
- Location
- Burg. Oudlaan 50, Rotterdam
More information
Work
- Martijn Schippers (2023) - Tariefindeling producten voor tandheelkundig gebruik - NLFiscaal, 2023 (15 Juni), 31-32 - [link]
- Martijn Schippers & Walter de Wit (2023) - The Use of Statistical Values to Combat Undervaluation in the European Union - Journal of World Trade, 57 (2), 253-276 - [link]
- Martijn Schippers (2023) - Nieuwe EU-grensverplichtingen per 1 oktober 2023 vanwege invoering CBAM - BTW-bulletin, 2023 (4) - [link]
- Martijn Schippers, Giangiacomo D'Angelo, Walter de Wit, Federico Tarini, Santiago Ibanez Marsilla, Jorge Ibanez Milla , Hans-Michael Wolffgang & Benedikt Wemmer (2023) - Interplay between customs valuation and transfer pricing in the EU: general observations and administrative practices in four countries after the Hamamatsu case - World Customs Journal, 17 (1), 5-32
- Martijn Schippers (2023) - Verkenning van handelsfacilitatie en douanerechtelijke instrumenten als stimuleringsmaatregelen voor de Curaçaose internationale handel
- Martijn Schippers (2023) - Aspects of customs controls performed by the Dutch Customs Authorities - [link]
- Martijn Schippers, Walter de Wit, Giangiacomo D'Angelo, Federico Tarini, Benedikt Wemmer, Hans-Michael Wolffgang, Santiago Ibanez Marsilla & Jorge Ibanez Milla (2023) - Interplay between customs valuation and transfer pricing in the EU: General observations and administrative practices in four countries after the Hamamatsu case - [link]
- Martijn Schippers (2022) - Eindarrest Hamamatsu eindelijk gewezen. Nu is de Europese Commissie aan zet! - [link]
- Martijn Schippers, Jeroen Scholten, Jolina Groenendijk, Bo Wingerter & Elaine Long (2022) - Netherlands - Transfer Pricing and Customs Valuation - [link]
- Martijn Schippers (2022) - Douanerechten en antidumpingrechten; wijziging van persoon van de aangever - NLFiscaal, 7 (18), 28-29
- Julia Hornig & Martijn Schippers (2022) - Compensation for cargo claims in reverse supply chains - World Customs Journal, 16 (1), 61-86
- Martijn Schippers (2022) - Wat is jouw e-commerce pakketje waard? - [link]
- Martijn Schippers (2022) - The Union Customs Code
- Martijn Schippers (2022) - Begrip verbonden personen Communautair Douanewetboek; vaststelling douanewaarde - NLFiscaal, 7 (4), 39-41 - [link]
- Martijn Schippers (2022) - Handelsliberalisatie en multilateralisme op hun retour?: Over handelspolitiek, globalisatie en mondiale belastingontwikkelingen - Tijdschrift Fiscaal Ondernemingsrecht, 2022 (178), 3
- Martijn Schippers & Ilona van den Eijnde (2021) - Het nieuwe kabinet wil consumptiegedrag gaan sturen: kijk dan ook naar goede btw- en accijnswetgeving! - [link]
- Martijn Schippers (2021) - The Union Customs Code - [link]
- Martijn Schippers & Walter de Wit (2021) - Voorstel voor een mechanisme voor koolstofcorrectie aan de grens (CBAM) - Weekblad Fiscaal Recht, 2021 (233), 1671
- Martijn Schippers (30 September 2022) - Customs Duty in Independent of Transfer Price, German Court Says
- ML (Martijn) Schippers (10 March 2022) - HvJ oordeelt dat VK 2,7 miljard euro moet nabetalen
- Martijn Schippers (23 July 2021) - Bedrijven ontvluchten Europa door CO2-taxs
- ML (Martijn) Schippers (1 July 2021) - Profiel - Interview NOB
- Martijn Schippers (3 May 2021) - Biden stelt VS weer open
- Martijn Schippers (6 March 2021) - Quotes in: Mark Beunderman "Britse bedrijven handelen om Brexit heen met Europa"
- Martijn Schippers (8 February 2021) - Quote uit Volkskrant-artikel in: opsomming quotes week 5 2021
- Martijn Schippers (2 February 2021) - Quotes in: Remco Andersen "Dat papiertje moet wel klaarliggen als de boot in Engeland afmeert"
- Martijn Schippers (1 February 2021) - Brexitfiles blijven nog uit
- Martijn Schippers (16 July 2018) - Quotes in B. Bradley, '‘Pivotal’ EU ruling threatens use of transfer prices'
- Martijn Schippers (2023) - Btw bij in- en uitvoer
- Martijn Schippers (2023) - Perikelen rondom de douanewaarde en transfer pricing
- Martijn Schippers (2023) - Customs valuation
- Martijn Schippers (2023) - Risks of customs undervaluation
- Madeleine Merkx & Martijn Schippers (2023) - Seminar chair
- Martijn Schippers (2023) - Circulaire economie
- Martijn Schippers (2022) - Werkcollege Vrij verkeer van goederen en douanewetboek
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Martijn Schippers (2022) - Hoorcollege Vrij verkeer van goederen en douanewetboek
- Martijn Schippers (2022) - Plaats van dienst
- Martijn Schippers (2022) - Dissertatieprijs 2020 - 2021
- Martijn Schippers (2020) - Stevensprijs 2019
- Martijn Schippers (2020) - Knowledge Champion Award - Global Trade
- Martijn Schippers (2018) - EY Thoughtful Leadership Talent Award 2018
NLFiscaal
- Start date approval
- December 2016
- End date approval
- December 9999
- Place
- AMSTERDAM
- Description
- Annotator
SDU
- Start date approval
- January 2017
- End date approval
- December 9999
- Place
- DEN HAAG
- Description
- Vaste medewerker NTFR Beschouwingen
EY Belastingadviseurs
- Start date approval
- March 2019
- End date approval
- December 9999
- Place
- ROTTERDAM
Foundation for European Fiscal Studies
- Start date approval
- March 2019
- End date approval
- December 9999
- Place
- ROTTERDAM
- Description
- Coordinator PMC
Nederlandse Orde van Belastingadviseurs
- Start date approval
- February 2022
- End date approval
- February 2025
- Place
- AMSTERDAM
- Description
- Bestuurslid sectie douane
SDU
- Start date approval
- December 2022
- End date approval
- December 2025
- Place
- DEN HAAG
- Description
- Redactieraad Maandblad Belasting Beschouwingen
EU-customs law and excise duties
- Level
- master
- Year Level
- master
- Year
- 2023
- Course Code
- RF71
International trade
- Level
- master
- Year Level
- master
- Year
- 2023
- Course Code
- RF72
Indirect Tax Policy
- Level
- master
- Year Level
- master
- Year
- 2023
- Course Code
- FEM41014
Indirect Tax Assurance and Technology
- Level
- master
- Year Level
- master
- Year
- 2023
- Course Code
- FEM41015
Thesis Master's in Tax Law
- Year Level
- master, master
- Year
- 2023
- Course Code
- RF33
Value Added Tax
- Level
- bachelor 2
- Year Level
- bachelor 2
- Year
- 2023
- Course Code
- RF218