dr. (Martijn) ML Schippers, LL.M

Biography

Martijn L. Schippers (1990) is an Associate 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 and part of the editorial board of MBB. 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 takes 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 gave guest lectures at the universities of Amsterdam, 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 & Sustainability team in the Netherlands. In that capacity he advises clients on customs, sustainability 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 Thought 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

Associate professor | Tax Law
Email
schippers@law.eur.nl
Location
Burg. Oudlaan 50, Rotterdam

More information

Work

  • Martijn Schippers (6 februari 2024) - Interview in het kader van het 6e lustrum van R.F.V. Christiaanse-Taxateur
  • Martijn Schippers (11 oktober 2023) - Per 1 oktober verplicht CBAM rapporteren over CO2-emissies non-EU-import
  • Martijn Schippers (20 februari 2023) - Ilona van den Eijnde is the winner of the Stevens Award 2022
  • Martijn Schippers (30 september 2022) - Customs Duty in Independent of Transfer Price, German Court Says
  • ML (Martijn) Schippers (10 maart 2022) - HvJ oordeelt dat VK 2,7 miljard euro moet nabetalen
  • Martijn Schippers (23 juli 2021) - Bedrijven ontvluchten Europa door CO2-taxs
  • ML (Martijn) Schippers (1 juli 2021) - Profiel - Interview NOB
  • Martijn Schippers (3 mei 2021) - Biden stelt VS weer open
  • Martijn Schippers (6 maart 2021) - Quotes in: Mark Beunderman "Britse bedrijven handelen om Brexit heen met Europa"
  • Martijn Schippers (8 februari 2021) - Quote uit Volkskrant-artikel in: opsomming quotes week 5 2021

  • Martijn Schippers (2024) - Other cross-border formalities and (ESG) (tax) developments impacting supply chains
  • Martijn Schippers & Walter de Wit (2024) - Deductibility of import-VAT
  • Madeleine Merkx & Martijn Schippers (2024) - Seminar chair
  • Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
  • Martijn Schippers & R.R. Ramautarsing (2023) - Btw bij in- en uitvoer
  • Martijn Schippers (2023) - The interplay between customs valuation and transfer pricing
  • Martijn Schippers (2023) - Werkcollege Vrij verkeer van goederen en douanewetboek
  • Martijn Schippers (2023) - Hoorcollege Vrij verkeer van goederen en douanewetboek
  • Martijn Schippers (2023) - Plaats van dienst
  • Martijn Schippers (2023) - Plaats van levering

  • 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
januari 2017
End date approval
december 9999
Place
DEN HAAG
Description
Vaste medewerker NTFR Beschouwingen

EY Belastingadviseurs

Start date approval
maart 2019
End date approval
december 9999
Place
ROTTERDAM

Foundation for European Fiscal Studies

Start date approval
maart 2019
End date approval
december 9999
Place
ROTTERDAM
Description
Coordinator PMC

Nederlandse Orde van Belastingadviseurs

Start date approval
februari 2022
End date approval
februari 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

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

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

News regarding dr. (Martijn) ML Schippers, LL.M

Nieuwe CO2-invoerheffing jaagt bedrijven mogelijk weg uit de EU

Om EU-producenten een eerlijke markt te bieden, wordt nu een nieuwe CO2-grensheffing voorgesteld, maar deze kan leiden tot het vertrek van bedrijven uit de EU.
mr. Martijn Schippers

Problemen aan de EU-VK grens zullen alleen maar toenemen, ondanks handelsakkoord

Martijn Schippers, universitair docent Douanerecht aan Erasmus School of Law, vreest dat de problemen die de Brexit aan de grens veroorzaakt zullen verergeren.
mr. Martijn Schippers

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