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Top-Level Seminar ‘EU VAT: Recent Developments and Outlook’ (in English)

During this 3-day seminar (in English) you and other top international indirect tax specialists will discuss the VAT implications of a wide range of topical issues, including the measures recently implemented across the EU and the recent Court of Justice case law.

You will be brought fully up-to-date with all the important developments in your field and can be assured of in-depth discussions with prestigious international speakers: Matthew Snoding, John Gruson, Aaron Meneghin, Herman van Kesteren, Anne Janssen, Raymond Feen, Albert Bomer, Aleksandra Bal, Roderick Lucas, Pawel Selera, Ismail Agarmis, Gabriele  Steinfatt, Marie Lamensch and Madeleine Merkx.  The seminar will be held from Wednesday 23 – Friday 25 September 2026.

Key Benefits

  • In-depth, interactive sessions
  • Intensive 3-day programme
  • Max. 25 participants
  • Bridging theory and practice
  • International networking

EFS is pleased to invite you and other top specialists from tax advisory services, legal practice, the judiciary, government bodies, tax authorities and academia to discuss the VAT implications of a wide range of topical issues, including measures recently implemented or soon to be implemented across the EU, in an informal setting.

On the first day we will take a closer look at the latest update from the European Commission on the future of VAT, including developments in e-invoicing and digital reporting and the current state of play within the EU. We will also explore the latest trends in VAT audits and discuss how businesses can navigate the risks associated with the increasing use of fraud detection systems by tax authorities.

Day two will focus on key VAT challenges and developments. Topics include the role of holding companies and intercompany transactions, and the evolving trust–distrust dynamic between EU tax authorities in the e-commerce environment. We will also address practical aspects such as determining customer status (B2B vs. B2C), which is crucial for correct VAT treatment. The day concludes with a panel discussion on how AI is reshaping the work of VAT specialists, driving efficiency while requiring new technological skills.

The final day of the seminar will ensure you are up to speed with the latest developments in Court of Justice case law, including insights from a judge of the General Court of the European Union. All sessions will offer ample opportunity to discuss the topics in detail. The seminar will conclude with a general reflection on the issues presented and some overall conclusions.

EFS is looking forward to welcoming top-level indirect tax specialists who want to discuss recent and future developments in VAT and to network with peers from the following backgrounds:

  • tax advisory services ((senior)managers, directors and partners)
  • multinationals ((senior)VAT managers and heads of indirect tax)
  • legal practice (associates and partners)
  • judicial authorities (judges in indirect taxation at courts of first instance or higher/supreme courts)
  • government bodies ((senior) policy advisors and heads)
  • tax authorities ((senior) indirect tax inspectors)
  • academia (PhD researchers and assistant, associate professors and full professors)
Day 1: Wednesday 23 September 2026

12.00 – 12.30 Arrival of participants at Erasmus University Rotterdam

12.30 – 13.00 Opening and welcome address
Prof. Madeleine Merkx and Rakesh Ghirah

13.15 – 14.15 Update European Commission on future of VAT
Matthew Snoding

14.15 – 15.15 E-invoicing and digital reporting – state of play
John Gruson

15.15 – 15.45 Coffee/tea break

15.45 – 16.45 Trends in VAT audits
Aaron Meneghin

16.45 – 17.45 Navigating the risks of the use of fraud detection systems
Madeleine Merkx

19.30 Dinner

Day 2: Thursday 24 September 2026

09.00 – 10.30 Holding companies and intercompany transactions
Herman van Kesteren

10.30 – 11.00 Coffee/tea break

11.00 – 12.30 The trust-and-distrust dynamic between EU tax administrations in the VAT e-commerce context
Anne Janssen

12:30 – 13.30 Lunch at ‘Erasmus Paviljoen’

13.30 – 15.00 How to determine the status of your customer (B2B or B2C)?
Raymond Feen 

15.00 – 15.30 Coffee/tea break

15.30 – 17.00  Panel session on the impact of AI on the work of the VAT specialist 
Albert Bomer 

Panel members:
Aleksandra Bal, Roderick Lucas, Paweł Selera, Ismail Agarmis

18.30 Boat trip in the port of Rotterdam for drinks and dinner with speakers

Day 3: Friday 25 September 2026

09.00 – 10.00 Functioning of the CJEU; ‘How to read the CJEU case law and the conclusions of the Advocate General
Gabrielle Steinfatt

10.00 – 10.30 Coffee/tea break

10.30 – 12.00 The Court of Justice and VAT: recent judgments, opinions and pending cases (I)
Prof. Madeleine Merkx and Prof. Marie Lamensch

12.00 – 13.00 Lunch at ‘Erasmus Paviljoen’

13.oo – 15.00 The Court of Justice and VAT: recent judgments, opinions and pending cases (II)
Prof. Madeleine Merkx and Prof. Marie Lamensch

15.00 – 15.00 Certificates awarded to participants
Prof. Madeleine Merkx and mr. John Gruson MA

15.30  Closing and drinks at ‘Erasmus Paviljoen’

Matthew Snoding

Team leader in European Commission’s VAT policy unit, focusing on implementation of ViDA, and its digital reporting requirements and e-invoicing elements

Aaron Meneghin

Managing Director at Lux Valentino S.A.

Herman van Kesteren

Lecturer at University of Tilburg

Anne Janssen

Ph.D. researcher in trust and VAT Lecturer at Erasmus University Rotterdam

Raymond Feen

Owner of ALLVAT
Secretary of the International VAT Association
Organiser IVA University and IVEA

Albert Bomer

Professor of Tax & Technology at Vrije Universiteit Amsterdam

Marie Lamensch

Professor UCLouvain,
Partner Arteo Law

Alexandra Bal

Global tax team leader at Stripe

Roderick Lucas 

Founder and CEO of Moonlit

Madeleine Merkx

Professor Erasmus School of Law
Board member and Programme Director EFS
Partner Indirect Tax at BDO, the Netherlands

Pawel Selera

PhD, LL.M. Tax Advisor
Comittee of Experts, Centre for Fiscal Studies
Assistant Professor

Ismail Agarmis

Senior Manager VAT at Londen & Van Holland

Gabriele Steinfatt

Judge at the General Court of the European Union, member of a chamber giving preliminary rulings in VAT cases

John Gruson

Lecturer VAT at Erasmus School of Law
Deloitte Tax Research Center

PROF. MADELEINE MERKX

Seminar Director
Madeleine Merkx is Professor of Indirect Taxes at the Erasmus School of Law and Programme Director of the EFS Post-Master EU VAT. She is also a partner in BDO’s Department of Professional Practice, an editor at MBB and FED and on the staff at WFR, BNB, Btw-bulletin and Taxvisions.

RAKESH GHIRAH LLM

Seminar Coordinator

Rakesh Ghirah is a Partner in Indirect Tax at Londen & Van Holland and a thesis supervisor at the Law & Tax Department of Erasmus University. With a strong background in both profit and non-profit sector, Rakesh previously served as a VAT specialist at the Dutch Tax and Customs Administration and the Ministry of Finance. Rakesh provides strategic VAT advice to a wide range of clients and delivers tailored VAT training programs to companies across various industries.

DATES AND TIMES
From Wednesday 23 September (13.00 hrs) to Friday 25 September (15.30 hrs) 2025.

VENUE
The seminar will be held at the Erasmus University Rotterdam campus, Woudestein.

EFS, Erasmus University Rotterdam
Bayle Building, J5-29
Burgemeester Oudlaan 50
3062 PA Rotterdam
The Netherlands

ACCOMMODATION
Hotel accommodation close to the Erasmus University Rotterdam campus will be available for all participants. Please find more information about the hotel accommodation in the brochure and application form.

FEE
€ 2,850 (this includes all seminar materials and meals).

LANGUAGE
The seminar will be in English.

TARGET GROUP
EFS is looking forward to welcoming top-level indirect tax specialists who want to discuss recent and future developments in VAT and to network with peers from the following backgrounds:

  • tax advisory services ((senior)managers, directors and partners)
  • multinationals ((senior)VAT managers and heads of indirect tax)
  • legal practice (associates and partners)
  • judicial authorities (judges in indirect taxation at courts of first instance or higher/supreme courts)
  • government bodies ((senior) policy advisors and heads)
  • tax authorities (heads of indirect tax)
  • academia (PhD researchers, assistant professors, associate professors and full professors)

GROUP SIZE
As groups will comprise a maximum of 25 participants, you can be assured of optimal and active participation.

DISCLAIMER
EFS reserves the right to change the policy, programme, fees and any other items referred to in this brochure.

ACCREDITION / CONTUINING PROFESSIONAL DEVELOPMENT
The programme is accredited and you will therefore be eligible for continuing professional development (‘Permanent Education’) points in line with the rules applied by your own professional organisation. This programme comprises 16 hours of tax-related study, based on the professional development required by the Dutch Association of Tax Advisors. You can find more information about this on the EFS website and on the website of your professional organisation.

CERTIFICATE
All participants will receive a certificate of attendance issued by EFS, Erasmus University Rotterdam

CONTACT / TO APPLY
For more information, please contact:
Rakesh Ghirah
Seminar Coordinator
ghirah@law.eur.nl
+31 (0)6 11 87 19 74
www.eur.nl/efs

Please use this application form to apply for the Top Level Seminar on EU VAT 2026.

You can click on the fillable form fields to fill in the form digitally. Once completed, please send your application form by mail to the address specified therein, or e-mail it to tlseuvat@erasmusfiscalstudies.nl.

For more information

Prof. Madeleine Merkx
Seminar Director


Rakesh Ghirah
Seminar Coördinator
+31 (0)6 11 87 19 74
ghirah@law.eur.nl

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