dr. (Martijn) ML Schippers

dr. (Martijn) ML Schippers
Assistant professor Erasmus School of Law Tax Law
Location
Burg. Oudlaan 50, Rotterdam
Room
L3-005
Email
schippers@law.eur.nl

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Profile

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. In 2020 he was awarded the Stevens prize established by Wolters Kluwer for his publications in 2019.

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).

  • Martijn Schippers (2021) - Douanewaarde in een globaliserende wereld - Wolters Kluwer

  • ML (Martijn) Schippers (2021) - The Union Customs Code - Wolters Kluwer

  • ML (Martijn) Schippers, AH Bomer, J de Gooijer, H.M.P. Scholte, R. Hornberger, B.S. Kats, S.F. Verloove & S.O. Lemain (2021) - Circulair gebruik van grondstoffen - VU Amsterdam
  • ML (Martijn) Schippers (2021) - Handelspolitiek in rustiger vaarwater na de komst van Biden?

  • Martijn Schippers & Walter Wit (2015) - EU Project on Customs Simplification Procedures - University of Bologna

  • Martijn Schippers (23 juli 2021) - Bedrijven ontvluchten Europa door CO2-taxs - Bedrijven ontvluchten Europa door CO2-taxs
  • Martijn Schippers (3 mei 2021) - Biden stelt VS weer open - Interview
  • Martijn Schippers (1 februari 2021) - Brexitfiles blijven nog uit - Interview

  • Martijn Schippers (14 januari 2016) - Union Customs Code (pitch) - EY's Tax and Law days

  • ML (Martijn) Schippers (1 juli 2021) - Profiel - Interview NOB - Profiel

  • ML (Martijn) Schippers & J (Julia) Hornig (2021) - Circular economy - Compensation for Shipment of Waste - not worth it? - 16th Annual PICARD Conference of the WCO

  • Martijn Schippers (2016) - ESL/IBFD (External organisation)
  • Martijn Schippers (2014) - European Fiscal Studies Foundation (EFS) (External organisation)

  • Martijn Schippers (2021) - Specialistensectie Douane, Nederlandse Orde van Belastingadviseurs (External organisation)
  • Martijn Schippers (2017) - Sdu (External organisation)
  • Martijn Schippers (2016) - NL Fiscaal (External organisation)
  • Martijn Schippers (2014) - Juridische AIO vereniging (External organisation)

  • ML (Martijn) Schippers (2021) - Interplay between tranfer pricing and customs valuation - Advance module - Customs taxable elements
  • ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes - The interplays between customs value and transfer pricing
  • ML (Martijn) Schippers (2021) - Brexit: what about customs? - EFS top level seminar EU VAT 2021
  • ML (Martijn) Schippers & R.R. Ramautarsing (2021) - Btw bij in- en uitvoer
  • ML (Martijn) Schippers (2021) - Inleiding douanerecht
  • Martijn Schippers (2021) - Btw en douanegevolgen - Jan van de Streekcongres 'Hoe Brexit het nou ook alweer?'
  • Martijn Schippers & Madeleine Merkx (2021) - Link between Transfer Pricing and Indirect Taxes (Customs and VAT) - Top-Level Seminar ‘Transfer Pricing: Current State of Play and Outlook’
  • Martijn Schippers, BS Kats, RM Hornberger & S Lemain (2021) - ‘Access over ownership’ - Take Back Chemicals - Sessie post-master ‘Fiscale aspecten van circulaire businessmodellen’ Vrije Universiteit Amsterdam
  • Martijn Schippers & J Birkhoff (2021) - Recente douanewaarde ontwikkelingen - Nederlandse Orde van Belastingadviseurs - PE-cursus
  • Martijn Schippers (2021) - Handelsverdrag tussen EU-VK - Tax Jurisprudence Program
  • Martijn Schippers (2020) - Vrij verkeer van goederen en douanewetboek (werkcollege) - Europees Belastingrecht
  • Walter Wit, Martijn Schippers & J Birkhoff (2020) - New EC Guidance on Customs valuation in a series of sales - EFS, Erasmus University Rotterdam
  • Martijn Schippers (2020) - Vrij verkeer van goederen en douanewetboek (hoorcollege) - Europees Belastingrecht
  • Martijn Schippers (2020) - The Interplay between Customs Valuation and Transfer Pricing - Advanced module on Customs taxable elements
  • Martijn Schippers (2020) - Customs valuation - Master course on customs law
  • Martijn Schippers (2019) - Van first-sale naar last-sale, bepalen van de relevante verkooptransactie - Tax Jurisprudence Program
  • Martijn Schippers (2019) - Union Customs Code - Advanced VAT Optimalization
  • Martijn Schippers (2019) - Introduction to EU Customs Law and the application of 110 TFEU - Master's Programme European and International Tax Law
  • Martijn Schippers & LC van Hulten (2019) - Harmonization of direct and indirect taxation in the EU - Academic Exchange Programme
  • Martijn Schippers (2018) - Panelist "Types of STZs" - Food for thought: the DFTZ in Malaysia as STZ? - 3rd International Tax Seminar on Special Tax Zones
  • Martijn Schippers (2018) - Panelist "Concept of STZs" - Reflections from the perspective of Curacao - 3rd International Tax Seminar on Special Tax Zones
  • Martijn Schippers (2017) - Douanewaarde & Transfer Pricing - Hamamatsu - Tax Jurisprudence Program
  • Martijn Schippers & RR Ramautarsing (2016) - Douanewaarde - A-G Mengozzi C-173/15: GE Healthcare v Hauptzollamt Düsseldorf - Tax Jurisprudence Program
  • Martijn Schippers (2016) - Customs valuation from an EU law perspective - 4th PhD Seminar Indirect Taxes
  • Martijn Schippers (2016) - Panelist "Concept of STZs" and "Types of STZs" - International Tax Seminar on Special Tax Zones
  • Martijn Schippers (2016) - Illustration of STZs from the perspective of The Netherlands, Aruba and Curacao - International Tax Seminar on Special Tax Zones
  • Martijn Schippers (2016) - Douanewaarde (presentation) - Tax Jurisprudence Program

  • Martijn Schippers (2021) - Handelsoorlogen, haven, inleiding douane - Erasmus University Rotterdam (digital), Masterclass Indirecte Belastingen - R.F.V. Christiaanse-Taxateur (sessie 3)
  • Martijn Schippers & Karima Taouil (2020) - Focus op Brexit - PE Academy
  • Martijn Schippers & RR Ramautarsing (2020) - Btw bij in- en uitvoer - SOB
  • Martijn Schippers (2020) - Douanekansen en -valkuilen voor het MKB - PE Academy
  • Martijn Schippers (2020) - Handelsoorlogen, haven, inleiding douane - Masterclass Indirecte Belastingen - R.F.V. Christiaanse-Taxateur (sessie 3)
  • Martijn Schippers (2019) - Van first-sale naar last-sale - Bepalen van de relevante verkooptransactie onder het DWU - Symposium: 'Tariefmuren en mijlpalen'
  • Martijn Schippers (2019) - Brexit how to tax it? (dagvoorzitter en moderator) - Fiscale Bedrijvendag 2019
  • Martijn Schippers (2019) - Reflecties vanuit een douanerechtelijk perspectief - Vereniging voor de Belastingwetenschap - Bespreking van het Rapport 'Transfer pricing en btw'
  • Martijn Schippers (2019) - Vrije handel vs. protectionisme - Tax Jurisprudence Program
  • Martijn Schippers (2018) - Union Customs Code - Advanced VAT Optimalization

  • Martijn Schippers (2020) - Stevensprijs 2019
  • Martijn Schippers (2020) - Knowledge Champion Award - Global Trade
  • Martijn Schippers (2018) - EY Thoughtful Leadership Talent Award 2018

NLFiscaal

Begindatum goedkeuring
december 2016
Einddatum goedkeuring
december 9999
Plaats
AMSTERDAM
Beschrijving
Annotator

SDU

Begindatum goedkeuring
januari 2017
Einddatum goedkeuring
december 9999
Plaats
DEN HAAG
Beschrijving
Vaste medewerker NTFR Beschouwingen

EY Belastingadviseurs

Begindatum goedkeuring
maart 2019
Einddatum goedkeuring
december 9999
Plaats
ROTTERDAM

Foundation for European Fiscal Studies

Begindatum goedkeuring
maart 2019
Einddatum goedkeuring
december 9999
Plaats
ROTTERDAM
Beschrijving
Coordinator PMC

EU-customs law and excise duties

Level
master
Year
2021
Year Level
master
Course Code
RF71

International trade

Level
master
Year
2021
Year Level
master
Course Code
RF72

Thesis Master's in Tax Law

Year
2021
Year Level
master, master
Course Code
RF33

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