EFS Conference: ‘Interplay between customs and VAT’
Thursday, 16 February 2023 | 13.00h – 18.30h | Erasmus Paviljoen
EFS, Erasmus University Rotterdam, organizes a conference on a classical topic that is still very much open for debate and in development: the interplay between VAT and customs!
The interplay between customs and VAT is still a highly significant topic. New court cases of the European Court of Justice, the entry into force of the Union Customs Code and the raise of e-commerce revamped the discussions again about the concurrence between the incurrence of a customs debt and VAT on import. Despite case law of the European Court of Justice, also the deductibility of import VAT remains a matter subject to debate, in particular if the importer is not considered the owner of the imported goods.
We are pleased to invite tax professionals from the Netherlands and abroad with a background in consultancy and practice and working for government authorities, tax and customs administrations, international organisations, industry or the academic world to attend this conference, which will also officially mark the completion of the 2022 EFS post-master programmes in EU Customs Law and Indirect Taxation.
The conference is free of charge and participants are eligible for 3 Permanent Education points.
We look forward to welcoming you on Thursday, 16 February 2023!
Programme
| 13.00 – 13.30 | Doors open |
| 13.30 – 13.35 | Welcome address – Madeleine Merkx / Martijn Schippers |
| 13.35 – 14.20 | Incurrence and place of customs debt and import-VAT – Frank Nellen |
| 14.20 – 15.05 | Deductibility and liability of import-VAT – Bert Gevers |
| 15.05 – 15.35 | Refreshment Break |
| 15.35 – 16.15 | Extinguishment of customs debt and import VAT – Walter de Wit |
| 16.15 – 17.00 | E-commerce – Marie Lamensch |
| 17.00 – 18.30 | Closing and networking drinks |
Location
Erasmus Paviljoen
Burgemeester Oudlaan 50
3062 PA Rotterdam
The Netherlands
Seminar Chair
Prof. Madeleine Merkx
Erasmus School of Law, EFS, BDO
Dr. Martijn Schippers
Erasmus School of Law, EFS, EY
Speakers
dr. Frank Nellen
Maastricht University, Baker Tilly
Prof. Walter de Wit
Erasmus School of Law, EFS, EY
Prof. Marie Lamensch
UCLouvain, Vrije Universiteit Brussel
Bert Gevers
Loyens & Loeff
About EFS, Erasmus University Rotterdam
EFS has been a leading education and research institute in the fields of indirect taxes (VAT and customs duties) and direct taxes (personal, corporate and source taxation) in a European and wider international context for over 30 years. EFS aims to pursue and promote academic education and research exploring the implications of international, and particularly EU, law for national tax systems. As well as regularly hosting academic symposia, conferences and lectures, EFS offers a wide range of post-master programmes and top-level seminars.
EFS programmes are taught by renowned professors and guest speakers, whose experience and reputation in their specialised fields guarantee high educational standards. The programmes are designed for tax specialists with several or more years of professional experience, with the diversity in the backgrounds of participants and speakers making EFS a unique network platform for exchanging knowledge.
