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).
ML (Martijn) Schippers (2021) - Handelsliberalisatie en multilateralisme op hun retour? - Tijdschrift Fiscaal Ondernemingsrecht, 2021 (178)
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