Biography
Walter De Wit (1962) behaalde zijn bul in 1989 in het Fiscaal recht aan de Rijksuniversiteit Leiden. Hij studeerde zowel af in het Algemeen fiscaal recht, als in de variant Indirecte belastingen.
Aansluitend accepteerde hij de functie van fiscaal jurist bij Ernst & Young Belastingadviseurs, waar hij nog steeds werkzaam is. Gespecialiseerd in indirecte belastingen en Europeesrechtelijke zaken, adviseert De Wit het bedrijfsleven, maar ook nationale en internationale overheden.
In 1992 ging De Wit als parttime universitair docent werken bij de Universiteit van Amsterdam. Hier promoveerde hij in 1997 op een promotie-onderzoek naar de mogelijkheden voor nationale overheden om via fiscale instrumenten milieubeleid te voeren onder het – toen nog geldende – EG-Verdrag en het daarvan afgeleide recht. De Wit bleef aan de UvA verbonden tot hij bij Erasmus School of Law hoogleraar werd in 2013. Overigens was hij sinds 2008 al gastdocent bij de sectie Belastingrecht van de Erasmus School of Law.
Van 2004 tot medio 2007 was De Wit werkzaam als Advocaat-generaal bij de Belastingkamer van de Hoge Raad der Nederlanden. Hij had een breed werkterrein op het gebied van de indirecte belastingen en het Europese belastingrecht. De Wit schreef ruim 100 conclusies, variërend van douanerecht tot de omzetbelasting. Op het primaire Europese belastingrecht schreef De Wit conclusies op het gebied van fiscale discriminatie, vrij verkeer van goederen en diensten en staatssteun.
In het onderwijs is De Wit nauw betrokken bij de prestigieuze Post-Master in EU Customs Law, georganiseerd door de Foundation for European Fiscal Studies, een samenwerkingsverband met de Erasmus School of Economics.
Met het onderzoek en onderwijs van De Wit wordt tevens aansluiting gezocht bij het onderzoeksproject ‘Maritime and Transport Tax Law’ binnen de sectie Belastingrecht. Vermeldenswaard is ook de bijdrage van De Wit aan de opleiding ‘Customs and Supply Chain Compliance’, die de Erasmus Universiteit in samenwerking met DelftTopTech en de TU Eindhoven verzorgt.
Erasmus School of Law
Full professor | Tax Law
- dewit@law.eur.nl
- Location
- Burg. Oudlaan 50, Rotterdam
More information
Work
- Martijn Schippers & Walter de Wit (2023) - The Use of Statistical Values to Combat Undervaluation in the European Union - Journal of World Trade, 57 (2), 253-276 - [link]
- Martijn Schippers, Giangiacomo D'Angelo, Walter de Wit, Federico Tarini, Santiago Ibanez Marsilla, Jorge Ibanez Milla , Hans-Michael Wolffgang & Benedikt Wemmer (2023) - Interplay between customs valuation and transfer pricing in the EU: general observations and administrative practices in four countries after the Hamamatsu case - World Customs Journal, 17 (1), 5-32
- Martijn Schippers, Walter de Wit, Giangiacomo D'Angelo, Federico Tarini, Benedikt Wemmer, Hans-Michael Wolffgang, Santiago Ibanez Marsilla & Jorge Ibanez Milla (2023) - Interplay between customs valuation and transfer pricing in the EU: General observations and administrative practices in four countries after the Hamamatsu case - [link]
- Martijn Schippers & Walter de Wit (2021) - Voorstel voor een mechanisme voor koolstofcorrectie aan de grens (CBAM) - Weekblad Fiscaal Recht, 2021 (233), 1671
- Martijn Schippers & Walter de Wit (2021) - Proposal for a Carbon Border Adjustment Mechanism - Global Trade and Customs Journal, 17 (1), 10-18 - [link]
- Martijn Schippers & Walter de Wit (2021) - Customs valuation in complex supply chains - [link]
- Walter de Wit (2021) - The principles of defense, legal certainty and legitimate expectation in indirect tax”
- Walter de Wit (2021) - Royalty and License Fees in EU Customs Law: Recent Developments
- Walter de Wit (2020) - The EU Customs Union after Brexit - Erasmus Law Review, 13 (3), 229-232 - doi: 10.5553/ELR.000146 - [link]
- Martijn Schippers & Walter de Wit (2020) - Reflections on the 50th anniversary of the EU Customs Union - Erasmus Law Review, 13 (3), 217-218 - doi: 10.5553/ELR.000145 - [link]
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Foundation for European Fiscal Studies
- Start date approval
- augustus 2013
- End date approval
- december 9999
- Place
- ROTTERDAM
- Description
- Board Member / Programme Director
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Ernst & Young
- Start date approval
- september 2014
- End date approval
- december 9999
- Place
- ONBEKEND
- Description
- Partner
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Indirect Tax Policy
- Level
- master
- Year Level
- master
- Year
- 2023
- Course Code
- FEM41014
Foundation for European Fiscal Studies
- Start date approval
- augustus 2013
- End date approval
- december 9999
- Place
- ROTTERDAM
- Description
- Board Member / Programme Director
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Ernst & Young
- Start date approval
- september 2014
- End date approval
- december 9999
- Place
- ONBEKEND
- Description
- Partner
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Indirect Tax Assurance and Technology
- Level
- master
- Year Level
- master
- Year
- 2023
- Course Code
- FEM41015
Foundation for European Fiscal Studies
- Start date approval
- augustus 2013
- End date approval
- december 9999
- Place
- ROTTERDAM
- Description
- Board Member / Programme Director
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Ernst & Young
- Start date approval
- september 2014
- End date approval
- december 9999
- Place
- ONBEKEND
- Description
- Partner
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Int. foundations of indirect taxes
- Level
- master
- Year Level
- master
- Year
- 2023
- Course Code
- RF70
Foundation for European Fiscal Studies
- Start date approval
- augustus 2013
- End date approval
- december 9999
- Place
- ROTTERDAM
- Description
- Board Member / Programme Director
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Ernst & Young
- Start date approval
- september 2014
- End date approval
- december 9999
- Place
- ONBEKEND
- Description
- Partner
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
EU-customs law and excise duties
- Level
- master
- Year Level
- master
- Year
- 2023
- Course Code
- RF71
Foundation for European Fiscal Studies
- Start date approval
- augustus 2013
- End date approval
- december 9999
- Place
- ROTTERDAM
- Description
- Board Member / Programme Director
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Ernst & Young
- Start date approval
- september 2014
- End date approval
- december 9999
- Place
- ONBEKEND
- Description
- Partner
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
International trade
- Level
- master
- Year Level
- master
- Year
- 2023
- Course Code
- RF72
Foundation for European Fiscal Studies
- Start date approval
- augustus 2013
- End date approval
- december 9999
- Place
- ROTTERDAM
- Description
- Board Member / Programme Director
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Ernst & Young
- Start date approval
- september 2014
- End date approval
- december 9999
- Place
- ONBEKEND
- Description
- Partner
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Formal aspects of indirect taxes
- Level
- master
- Year Level
- master
- Year
- 2023
- Course Code
- RF74
Foundation for European Fiscal Studies
- Start date approval
- augustus 2013
- End date approval
- december 9999
- Place
- ROTTERDAM
- Description
- Board Member / Programme Director
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Ernst & Young
- Start date approval
- september 2014
- End date approval
- december 9999
- Place
- ONBEKEND
- Description
- Partner
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Commercial Law
- Level
- master
- Year Level
- master
- Year
- 2023
- Course Code
- RB20
Foundation for European Fiscal Studies
- Start date approval
- augustus 2013
- End date approval
- december 9999
- Place
- ROTTERDAM
- Description
- Board Member / Programme Director
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Ernst & Young
- Start date approval
- september 2014
- End date approval
- december 9999
- Place
- ONBEKEND
- Description
- Partner
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Master thesis Commercial and Company Law
- Year
- 2023
- Course Code
- RS129
Foundation for European Fiscal Studies
- Start date approval
- augustus 2013
- End date approval
- december 9999
- Place
- ROTTERDAM
- Description
- Board Member / Programme Director
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
Ernst & Young
- Start date approval
- september 2014
- End date approval
- december 9999
- Place
- ONBEKEND
- Description
- Partner
- Martijn Schippers & Walter de Wit (2023) - Advance rulings in customs matters - A comparison with other major customs jurisdictions
- Madeleine Merkx & Walter de Wit (2023) - VAT and customs
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2023) - Supply chain and VAT
- Martijn Schippers & Walter de Wit (2022) - The use of statistical values to combat undervaluation in the EU
- Madeleine Merkx & Walter de Wit (2022) - VAT and customs
- Martijn Schippers & Walter de Wit (2022) - EIPA - EU Customs Law course for EC officials
- Martijn Schippers & Walter de Wit (2022) - Addition of Royalties to the Customs Value
- Martijn Schippers, Walter de Wit & Ilona van den Eijnde (2022) - Supply and VAT (and more...)
- Martijn Schippers & Walter de Wit (2022) - ECJ cases on undervaluation (EURO 2004, Oribalt Riga, Baltic Masters, Flawkes, LGO Foods, European Commission vs UK)
- ML (Martijn) Schippers & W (Walter) de Wit (2021) - Administrative interplays between CV and TP - Considerations about retroactive adjustments, advance rulings,common documentation, special schemes
