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

(Martijn) M.L. Schippers LL.M.
PhD Candidate Erasmus School of Law Tax Law
Location
Erasmus University Rotterdam
Room
L 3-006
Telephone
+31 10 4082758
Email
schippers@law.eur.nl

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Profile

Title of Research: Customs Valuation in an era of Globalization

Promotor: Prof.dr. W. de Wit

Customs valuation is one of the three elements for determining the customs debt and is therefore an important issue within customs law. In my research I examine the concept of customs valuation from an EU customs law perspective. The main research question to be answered is: How to determine the customs value of goods imported into the EU in this era of globalization? 

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 EFS, Erasmus…

Title of Research: Customs Valuation in an era of Globalization

Promotor: Prof.dr. W. de Wit

Customs valuation is one of the three elements for determining the customs debt and is therefore an important issue within customs law. In my research I examine the concept of customs valuation from an EU customs law perspective. The main research question to be answered is: How to determine the customs value of goods imported into the EU in this era of globalization? 

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 EFS, Erasmus University Rotterdam for over 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". During that time he has also published a few conference reports in scientific journals (WFR and EC Tax Review) and worked as a trainee at Deloitte and PwC. 

In September 2014 he started as a PhD Candidate at the Erasmus School of Law. 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. Martijn is also the Programme Coordinator of the prestigous Post-Master in EU Customs Law of EFS, Erasmus University Rotterdam, teacher and coordinator of several master courses in the master programme Indirect Taxes. He is also a member of, and coordinates the Dutch delegation of IBFD's research group on Special Tax Zones. Martijn is frequent contributor to leading Dutch and international journals and permanent contributor for NLFiscaal and NTFR-Beschouwingen.

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 Global Trade & Customs Department in Rotterdam.

      • 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 (2018). Noot bij: Hof van Justitie. (2018, februari 8), NLF 2018-10, (Belastingvrije verkoop aardolieproducten Griekenland; strijd Accijnsrichtlijn). p.81-82. ECLI:EU:C:2018:77
      • M.L. Schippers (2018). Noot bij: Hoge Raad. (2018, april 6), NLF 2018-18, (Prejudiciële vragen over herziening van douaneaangiften en verjaring). p.58-60. ECLI:NL:HR:2018:522
      • M.L. Schippers (2018). Noot bij: Hof van Justitie. (2018, april 12), NLF 2018-18, (GN-onderverdeling van spinale fixatiesystemen). p.57-58. ECLI:EU:C:2018:247
      • M.L. Schippers (2018). Noot bij: A-G- HvJ. (2018, oktober 17), NLF 2018-44, 2299, (Rechten en verplichtingen van personen i.v.m. douanewetgeving). p.40-42. ECLI:EU:C:2018:838
      • M.L. Schippers (2018). Noot bij: Hof van Justitie. (2018, september 13), NLF 2018-39, 2088, (HvJ: Tariefindeling camera; beantwoording prejudiciële vragen Rechtbank Noord-Holland). p.29-33. ECLI:EU:C:2018:708
      • M.L. Schippers (2018). Noot bij: Hoge Raad. (2018, augustus 17), NLF 2018-37, 1957, (Geen rechtsgeldige vertegenwoordiging; douane expediteur is douaneschuldenaar). p.35-39. ECLI:NL:HR:2018:1314
      • M.L. Schippers (2018). Noot bij: Hoge Raad. (2018, juni 15), NLF 2018-27, 1437, (Ontwijking beoogd van antidumpingrechten? Verwijzing). p.49-51. ECLI:NL:HR:2018:910
      • M.L. Schippers (2018). Noot bij: Ministerie van Financiën. (2018, februari 19), NLF 2018-10, (Internetconsultatie wijziging formaat accijnszegel). p.82-83.
      • 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: 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: 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: 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: 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: 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 (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 (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 (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 (2018). Special Tax Zones bezien vanuit de in Nederland geheven indirecte rijksbelastingen, verhuurderheffing en OZB. In D.A. Albregtse & P. Kavelaars (Eds.), Ontroerend goed (pp. 165-174). Deventer: Kluwer
      • M.L. Schippers & W. de Wit (2015). EU Project on Customs Simplification Procedures. (Extern rapport). Bologna: University of Bologna
      • M.L. Schippers (2018, april 12). Panelist "Concept of STZs" - Reflections from the perspective of Curacao. University of Lodz, Polen, 3rd International Tax Seminar on Special Tax Zones.
      • M.L. Schippers (2018, april 12). Panelist "Types of STZs" - Food for thought: the DFTZ in Malaysia as STZ? University of Lodz, Polen, 3rd International Tax Seminar on Special Tax Zones.
      • 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 23). Btw, douane en staatssteun. Rotterdam, JCM.
      • 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 (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 & 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 & P.J. Joosten (2016, juli 12). Vertegenwoordiging in de 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 (2016, november 23). Ne Basis BTW (ACR college 2016). Noordwijkerhout, ACR.
      • M.L. Schippers (2016, november 15). Brexit: gevolgen voor btw en douane. Rotterdam, JCM.
      • M.L. Schippers (2016, februari 10). Douanewaarde (presentation). Erasmus University Rotterdam, Tax Jurisprudence Program.
      • M.L. Schippers & J.L. Mudde (2016, oktober 19). Incoterms, btw en douane. Rotterdam, JCM.
      • M.L. Schippers & J.A.G. Winkels (2015, december 17). Union Customs Code (presentation). Rotterdam, VTT EY.
      • M.L. Schippers (2015, juli 7). Inleiding tot het Europees douanerecht (presentation). Rotterdam, JCM.
      • 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 (2015, april 8). Douanewaarde (presentation). Erasmus University Rotterdam, Tax Jurisprudence Program.
      • M.L. Schippers (2018). Virtual fiscality. Docentenvideo: Erasmus University Rotterdam (2018, mei 15).
      • 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: 2017 t/m 2020). Vaste medewerker NTFR Beschouwingen. Position at: SDU.
      • M.L. Schippers (periode: 2016 t/m 2020). Annotator. Position at: NL Fiscaal.
      • 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 Zones. Position at: ESL/IBFD.
      • M.L. Schippers (periode: 2014 t/m 2015). Treasurer. Position at: Juridische AIO vereniging.
  • 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
  • Internationale handel

    Title
    Internationale handel
    Year
    2018
    Period
    BLOKFE2
    Year level
    master (Master Fiscale Economie-Indirecte belastingen)

    EU-douanerecht en accijnzen

    Title
    EU-douanerecht en accijnzen
    Year
    2018
    Period
    BLOKFE1
    Year level
    master (Master Fiscale Economie-Indirecte belastingen)

    Scriptie master Fiscaal recht

    Title
    Scriptie master Fiscaal recht
    Year
    2018
    Period
    JAAR
    Year level
    master (Fiscaal recht / Directe belastingen), master (Fiscaal recht / Indirecte belastingen)

    Verdieping Europees belastingrecht

    Title
    Verdieping Europees belastingrecht
    Year
    2018
    Period
    BLOK 3
    Year level
    master (Fiscaal recht / Directe belastingen)

    Int. grondslagen van de ind. belastingen

    Title
    Int. grondslagen van de ind. belastingen
    Year
    2018
    Period
    BLOK 1
    Year level
    master (Fiscaal recht / Indirecte belastingen)

    EU-douanerecht en accijnzen

    Title
    EU-douanerecht en accijnzen
    Year
    2018
    Period
    BLOK 1
    Year level
    master (Fiscaal recht / Indirecte belastingen)

    Internationale handel

    Title
    Internationale handel
    Year
    2018
    Period
    BLOK 2
    Year level
    master (Fiscaal recht / Indirecte belastingen)

    Indirect Tax Policy

    Title
    Indirect Tax Policy
    Year
    2018
    Period
    BLOK 2
    Year level
    master (Fiscaal recht / Indirecte belastingen)

    Formele aspecten van de indirecte bel.

    Title
    Formele aspecten van de indirecte bel.
    Year
    2018
    Period
    BLOK 3
    Year level
    master (Fiscaal recht / Indirecte belastingen)

    Indirect Tax Assurance and Technology

    Title
    Indirect Tax Assurance and Technology
    Year
    2018
    Period
    BLOK 3
    Year level
    master (Fiscaal recht / Indirecte belastingen)

    Werkcollege BTW

    Title
    Werkcollege BTW
    Year
    2018
    Period
    BLOK 4
    Year level
    master (Fiscaal recht / Indirecte belastingen)
  • PhD Candidate

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

    Programme Coordinator Post-Master EU Customs Law

    University
    EFS, Erasmus University Rotterdam
    Country
    Nederland
    Telephone
    +31 10 4082758

    Tax Lawyer

    University
    EY
    Department
    Global Trade & Customs
    Country
    Nederland
    Telephone
    +31 10 4082758
    Url
    http://www.ey.com
  • 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