(Martijn) M.L. Schippers LL.M.

(Martijn) M.L. Schippers LL.M.

PhD Candidate Teacher/coordinator master course Capita Selecta Bachelor/master thesis supervisor Programme coordinator EFS Post-Master in EU Customs Law

PhD Candidate Erasmus School of Law Tax Law
Location
Erasmus University Rotterdam
Room
L3-006
Telephone
+31 10 4082758
Email
schippers@law.eur.nl

Latest academic publication

M.L. Schippers (2018). Special Tax Zones bezien vanuit de in Nederland geheven indirecte rijksbelastingen, verhuurderheffing en OZB. In P. Kavelaars, D.A. Albregtse & P. Oerlemans (Eds.), Ontroerend goed. Deventer: Kluwer

More information

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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.

      • M.L. Schippers & C.E. Verhaeren (2018). Taxation in a Digitizing World: Solutions for Corporate Income Tax and Value Added Tax. EC Tax Review, 26 (1), 61-66.
      • M.L. Schippers (2017). Brexit: Consequences for Trade, VAT and Customs. EC Tax Review, 26 (4), 220-225.
      • M.L. Schippers (2017). Retroactieve interne verrekenprijsaanpassingen en de vaststelling van de douanewaarde. NTFR Beschouwingen, 11 (7/8), 25-32.
      • M.L. Schippers, W. de Wit & J. Scholten (2017). European Union - Customs valuation under the Union Customs Code. TradeWatch, 16 (3), 40-45.
      • M.L. Schippers & C.E. Verhaeren (2017). Taxation in a digitising world: Solutions for corporate income tax and value added tax. Weekblad Fiscaal Recht, 2017 (7219), 1540-1546.
      • M.L. Schippers (2017). Brexit: Consequences for Trade, VAT and Customs. Weekblad Fiscaal Recht, 2017 (7185), 459-464.
      • M.L. Schippers (2016). BEPS and Transfer Pricing but what about VAT and Customs? EC Tax Review, 25 (3), 174-179.
      • M.L. Schippers (2016). BEPS and Transfer Pricing but what about VAT and Customs? Weekblad Fiscaal Recht, 2016 (63).
      • M.L. Schippers (2015). Centralisatie en vereenvoudiging in BTW- en douaneaangiften. Weekblad Fiscaal Recht, 2015 (7088), 373-379.
      • M.L. Schippers (2014). Verbondenheid in het douanerecht en BTW pro rata problematiek (verslag seminar). Weekblad Fiscaal Recht, 2014 (7040), 352-355. Retrieved from https://www.linkedin.com/redir/redirect?url=http%3A%2F%2Fdeeplinking%2Ekluwer%2Enl%2F%3Fparam%3D00C65578%26cpid%3DWKNL-LTR-Navigator&urlhash=Q12p&trk=prof-publication-title-link
      • M.L. Schippers (2014). FATCA en automatische uitwisseling van informatie (verslag seminar). Weekblad Fiscaal Recht, 2014 (7032), 102-105. Retrieved from https://www.linkedin.com/redir/redirect?url=http%3A%2F%2Fdeeplinking%2Ekluwer%2Enl%2F%3Fparam%3D00C5DDE9%26cpid%3DWKNL-LTR-Navigator&urlhash=Lm95&trk=prof-publication-title-link
      • M.L. Schippers (2014). Op weg naar het Douanewetboek van de Unie (verslag oratie). Weekblad Fiscaal Recht, 143 (7061), 1048-1051. Retrieved from https://www.linkedin.com/redir/redirect?url=http%3A%2F%2Fdeeplinking%2Ekluwer%2Enl%2F%3Fparam%3D00C730F1%26cpid%3DWKNL-LTR-Navigator&urlhash=kJwr&trk=prof-publication-title-link
      • M.L. Schippers (2013). Forum - Company tax integration in the European Union (report). EC Tax Review, 22 (5), 258-263.
      • M.L. Schippers (2013). De vaste inrichting: een veelgebruikte term verschillend ingevuld. Forfaitair. Fiscaal Studenten Maandblad, 26 (232), 24-28.
      • M.L. Schippers (2013). Company tax integration in the European Union (report). Weekblad Fiscaal Recht, 2013 (1165), 1165-1171.
      • M.L. Schippers (2018). A series of sales: determining the Customs Value Under the Union Customs Code. Global Trade and Customs Journal, 13 (2), 36-48.
      • M.L. Schippers & J.M.B. Boender (2015). VAT and Fixed Establishment: Mysteries Solved? Intertax, 43 (11), 709-723.
      • M.L. Schippers & J.M.B. Boender (2015). De btw en de vaste inrichting: mysteries solved? Maandblad Belastingbeschouwingen, 2015 (3), 92-103.
      • M.L. Schippers (2018). Noot bij: Hof van Justitie. (2017, december 20), NLF 2018-1, 0035, (Bepaling van douanewaarde bij invoer met toepassing van verrekenprijzen). p.71-75. ECLI:EU:C:2017:984
      • M.L. Schippers (2017). Noot bij: Hoge Raad. (2017, december 8), NLF 2017-50, 2933, (Draagwijdte en geldigheid artikel 145 UCDW). p.68-71. ECLI:NL:HR:2017:3085
      • M.L. Schippers (2017). Noot bij: Hoge Raad. (2017, april 21), NLF 2017-18, 0976, (Tariefindeling voor douanerechten van ledlampen). p.63-65. ECLI:NL:HR:2017:729
      • M.L. Schippers (2017). Noot bij: Hoge Raad. (2017, juni 30), NLF 2017-28, 1637, (Tariefindeling voor douanerechten scheepscasco’s; geen gewekt vertrouwen). p.64-71. ECLI:NL:HR:2017:1173
      • M.L. Schippers (2017). Noot bij: Hoge Raad. (2017, juni 30), NLF 2017-28, 1638, (Invoer van scheepscasco’s; tariefindeling douanerechten; verwijzing). p.71-77. ECLI:NL:HR:2017:1171
      • M.L. Schippers (2017). Noot bij: Hoge Raad. (2017, juni 30), NLF 2017-28, 1639, (Geen terugbetaling van douanerechten; jarenlang niet controleren van aangiften). p.77-80. ECLI:NL:HR:2017:1172
      • M.L. Schippers (2017). Noot bij: Hoge Raad. (2017, juli 14), NLF 2017-31, 1842, (Douaneautoriteiten verplicht om terugbetalingsverzoek ruim op te vatten). p.51-54. ECLI:NL:HR:2017:1343
      • M.L. Schippers (2017). Noot bij: Hoge Raad. (2017, juli 31), NLF 2017-34, 1983, (A-G: Tariefindeling voor douanerechten van aluminium reflector voor aquariumlamp). p.42-44. ECLI:NL:PHR:2017:726
      • M.L. Schippers (2017). Noot bij: A-G Ettema. (2016, december 7), NLF 2017-4, 0206, (Utb’s antidumpingrechten terecht uitgereikt). p.34-36. ECLI:NL:PHR:2016:1253
      • M.L. Schippers (2017). Noot bij: Hof van Justitie. (2017, november 9), NLF 2017-47, 2738, (Onttrekking aan douanetoezicht; methode voor vaststelling douanewaarde). p.54-59. ECLI:EU:C:2017:839
      • M.L. Schippers (2017). Noot bij: Hof van Justitie. (2017, oktober 12), NLF 2017-42, 2434, (Draagwijdte en geldigheid artikel 145 Uitvoeringsverordening Communautair Douaneboek). p.74-80. ECLI:EU:C:2017:753
      • M.L. Schippers (2016). Noot bij: Hoge Raad. (2016, november 18), NLF 2016-10, 0726, (Tariefindeling voor douanerechten van screenplays). p.55-56. ECLI:NL:HR:2016:2601
      • M.L. Schippers (2016). Noot bij: Hoge Raad. (2016, november 25), NLF 2016-11, 0806, (GN-post 2208 voor 'Ferm Fruit' en 'Petrikov Creamy Green'). p.77-78. ECLI:NL:HR:2016:2671 -ECLI:NL:HR:2016:2672
      • M.L. Schippers (2018). Special Tax Zones bezien vanuit de in Nederland geheven indirecte rijksbelastingen, verhuurderheffing en OZB. In P. Kavelaars, D.A. Albregtse & P. Oerlemans (Eds.), Ontroerend goed. Deventer: Kluwer
      • M.L. Schippers & W. de Wit (2015). EU Project on Customs Simplification Procedures. (Extern rapport). Bologna: University of Bologna
      • M.L. Schippers (2017, juni 13). Omzetbelasting voor generalisten. Den Haag, Technical Learning BTS.
      • M.L. Schippers (2017, november 22). Douanewaarde & Transfer Pricing - Hamamatsu. Erasmus University Rotterdam, Tax Jurisprudence Program.
      • M.L. Schippers (2016, februari 10). Douanewaarde (presentation). Erasmus University Rotterdam, Tax Jurisprudence Program.
      • M.L. Schippers & R.R. Ramautarsing (2016, december 7). Douanewaarde - A-G Mengozzi C-173/15: GE Healthcare v Hauptzollamt Düsseldorf. Erasmus University Rotterdam, Tax Jurisprudence Program.
      • M.L. Schippers (2016, november 23). Ne Basis BTW (ACR college 2016). Noordwijkerhout, ACR.
      • M.L. Schippers (2016, februari 23). Btw, douane en staatssteun. Rotterdam, JCM.
      • M.L. Schippers (2016, november 15). Brexit: gevolgen voor btw en douane. Rotterdam, JCM.
      • M.L. Schippers & P.J. Joosten (2016, juli 12). Vertegenwoordiging in de btw en douane. Rotterdam, JCM.
      • M.L. Schippers (2016, april 28). Panelist "Concept of STZs" and "Types of STZs". Universidad de Vigo, Pontevedra, Spain, International Tax Seminar on Special Tax Zones.
      • M.L. Schippers (2016, april 28). Illustration of STZs from the perspective of The Netherlands, Aruba and Curacao. Universidad de Vigo, Pontevedra, Spain, International Tax Seminar on Special Tax Zones.
      • M.L. Schippers & J.L. Mudde (2016, oktober 19). Incoterms, btw en douane. Rotterdam, JCM.
      • M.L. Schippers (2016, oktober 12). Customs valuation from an EU law perspective. Muenster, Germany, 4th PhD Seminar Indirect Taxes.
      • M.L. Schippers (2015, juli 7). Inleiding tot het Europees douanerecht (presentation). Rotterdam, JCM.
      • M.L. Schippers (2015, april 8). Douanewaarde (presentation). Erasmus University Rotterdam, Tax Jurisprudence Program.
      • M.L. Schippers (2015, juli 14). Douanewaarde (presentation). Rotterdam, JCM.
      • M.L. Schippers (2015, november 4). Introductie Union Customs Code (presentation). Rotterdam, UCC Klantseminar EY.
      • M.L. Schippers (2015, november 18). Introduction Union Customs Code (presentation). Amsterdam, UCC Client Seminar EY.
      • M.L. Schippers & J.A.G. Winkels (2015, december 17). Union Customs Code (presentation). Rotterdam, VTT EY.
      • M.L. Schippers (2017). Panellist "Concept of Special Tax Zones". 2nd International Tax Seminar on Special Tax Zones: Erasmus University Rotterdam (2017, april 11).
      • M.L. Schippers (2016). Union Customs Code (pitch). EY's Tax and Law days: Noordwijkerhout (2016, januari 14).
      • M.L. Schippers (2016). Juridische houdbaarheid van de first-sale-for-exportregeling onder het DWU. Post-Master in EU Customs Law 2015: Rotterdam.
      • M.L. Schippers (periode: 2016 t/m 2020). AnnotatorPosition at: NL Fiscaal.
      • M.L. Schippers (periode: 2017 t/m 2020). Vaste medewerker NTFR BeschouwingenPosition at: SDU.
      • M.L. Schippers (periode: 2014 t/m 2020). Programme Coordinator - Foundation for European Fiscal Studies.
      • M.L. Schippers (periode: 2016 t/m 2017). Coordinator of the 2nd International Seminar on Special Tax ZonesPosition at: ESL/IBFD.
      • M.L. Schippers (periode: 2014 t/m 2015). TreasurerPosition at: Juridische AIO vereniging.
  • PhD Candidate

    University
    Erasmus University Rotterdam
    School
    Erasmus School of Law
    Department
    Tax Law
    Country
    The Netherlands
    Telephone
    +31 10 4082758

    Programme Coordinator Post-Master EU Customs Law

    University
    EFS, Erasmus University Rotterdam
    Country
    The Netherlands

    Tax Lawyer

    University
    EY
    Department
    Global Trade & Customs
    Country
    The Netherlands
    Telephone
    +31884079160
    Url
    http://www.ey.com
  • Aanmerkelijk Belang (AB)

    Start Date
    Sep/2014
    End Date
    Is current
    Place
    ROTTERDAM

    EY Belastingadviseurs

    Start Date
    Oct/2014
    End Date
    Is current
    Place
    ROTTERDAM

    Foundation for European Fiscal Studies

    Start Date
    Feb/2016
    End Date
    Is current
    Place
    ROTTERDAM
    Description
    Coordinator PMC
  • EY

    Role
    Tax Lawyer
    Obtained Wage
    yes
    Start Date
    Oct/2014

    EFS, Erasmus University Rotterdam

    Role
    Programme Coordinator of the Post-Master in EU Customs Law
    Obtained Wage
    yes
    Start Date
    Feb/2016

    NL Fiscaal

    Role
    Annotator
    Obtained Wage
    yes
    Start Date
    Dec/2016

Address

Visiting address

Burg. Oudlaan 50 3062 PA Rotterdam

Postal address

Postbus 1738 3000 DR Rotterdam