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).
More information
Work
- Martijn Schippers (2024) - Bevoegdheid OLAF; bewijslast oorsprong zonnepanelen (1) - NLFiscaal, 9 (31), 23-24 - [link]
- Martijn Schippers (2024) - Eerste Stand van zakenbrief Douane 2024 - NLFiscaal, 9 (27), 28-29 - [link]
- Martijn Schippers, Elaine Long, Jeroen Scholten & Bo Wingerter (2024) - Netherlands - Transfer Pricing and Customs Valuation - [link]
- Martijn Schippers (2024) - Terugvordering van in strijd met het Unierecht betaalde belastingen - NLFiscaal, 17 (9), 13-15 - [link]
- Martijn Schippers (2024) - The Role and Validity of Delegated and Implementing Acts under the Union Customs Code - Intertax, 52 (5), 399-411 - [link]
- Martijn Schippers (2023) - Proposals to reform the EU Customs Union - EC Tax Review, 32 (6), 253-262 - doi: 10.54648/ecta2023031 - [link]
- Sebastiaan Kuijper, Elaine Long, Martijn Schippers & Bram van den Bongard (2023) - Are Royalties Dutiable?: A Tango between Transfer Pricing and Customs Valuation - International Transfer Pricing Journal, 30 (6), 345-352 - [link]
- Martijn Schippers (2023) - Voorstel voor de hervorming van het douanerecht in de Europese Unie - Maandblad Belastingbeschouwingen, 2023 (14), 39-48 - [link]
- Martijn Schippers (2023) - Aangegeven transactiewaarde hoger dan de standaardinvoerwaarde - NLFiscaal, 8 (41), 36-38 - [link]
- Martijn Schippers (2023) - Aspects of customs controls performed by the Dutch Customs Authorities - [link]
- 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, Frank-Peter Ziegler & Paulette Vander Schueren (2024) - Customs valuation update
- Martijn Schippers & Ilona van den Eijnde (2024) - Supply chain related ESG developments (e.g. deforestation, plastics, CBAM, forced labour, Digital Product Passport) and business solutions
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2024) - Supply chain and VAT (and much more)
- Martijn Schippers (2024) - Other cross-border formalities and (ESG) (tax) developments impacting supply chains
- Martijn Schippers & Walter de Wit (2024) - Deductibility of import-VAT
- Martijn Schippers (2024) - Sustainable Development Goals and customs
- Martijn Schippers (2024) - Customs valuation
- Martijn Schippers (2024) - Reform of the EU Customs Union: an overview of the proposals
- Madeleine Merkx & Martijn Schippers (2024) - Seminar chair
- Martijn Schippers (2024) - Deep-dive Customs
- 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
- Year
- 2024
- Course Code
- FEM41014
Legal Academic Skills for Tax LawyersIII
- Level
- bachelor 3
- Year Level
- bachelor 3
- Year
- 2024
- Course Code
- RFD317
Thesis Master's in Tax Law
- Year Level
- master, master
- Year
- 2024
- Course Code
- RF33
Value Added Tax
- Level
- bachelor 2
- Year Level
- bachelor 2
- Year
- 2024
- Course Code
- RF218
Legal Academic Skills for Tax LawyersIII
- Level
- bachelor 3
- Year Level
- bachelor 3
- Year
- 2024
- Course Code
- RF317
EU-customs law and excise duties
- Level
- master
- Year Level
- master
- Year
- 2024
- Course Code
- RF71
International trade
- Level
- master
- Year Level
- master
- Year
- 2024
- Course Code
- RF72
Indirect Tax Assurance and Technology
- Year
- 2024
- Course Code
- FEM41015