Title of Research: Customs Valuation
Promotor: Prof.dr. W. de Wit
Customs valuation is one of the three elements for determining the customs debt and is therefore an important subject within customs law. In my study the concept of customs valuation is being examined from an EU customs law perspective. The main research question to be answered is: How is and should the concept of customs valuation be embedded in EU customs law?
Martijn (1990) studied at the Erasmus School of Law. He holds a LLM degree in both Company Law and Tax Law and a Post-Master degree in EU Customs Law. During his studies he worked as a Student Assistant at the Foundation European Fiscal Studies for more than three years and was involved in the Study Association for Tax Law and Tax Economics at the Erasmus University Rotterdam called "R.F.V. Christiaanse-Taxateur". Further he has also published a few conference reports in scientific journals (WFR and EC Tax Review) and he worked as a trainee at Deloitte and PwC.
In September 2014 he started as a PhD researcher. His research interest lies in the field of Indirect Taxes and Global Trade. Currently, he is part time working on a PhD project on Customs Valuation. He is also the Programme Coordinator of the Post-Master in EU Customs Law of the Foundation for European Fiscal Studies, a board member of the Alumni Association for Tax Law and Economics “Aanmerkelijk Belang” (AB), coordinator of the master course "Capita Selecta EU Customs Law" and he teaches VAT, Customs and Excises in the master course called "European Tax Law". He is also a member of, and coordinates the Dutch delegation of IBFD's research group on Special Tax Zones and an annotator for NLFiscaal.
Martijn is a member of the Dutch association of Tax Science (Vereniging voor Belastingwetenschap), the Dutch Organisation of Tax Lawyers (NOB), the International Network of Customs Universities (INCU), the Alumni Association for Tax Law and Economics at the Erasmus University Rotterdam (AB) and the People's Party for Freedom and Democracy (VVD).
Since October 2014 he is a Tax Lawyer with EYs Customs Department in Rotterdam.