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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: Stephen Dale, Prof. Mariken van Hilten, Prof. David Hummel, Prof. Roland Ismer, Prof. Marie Lamensch, Ronny Langer, Erwan Loquet, Fernando Matesanz, Prof. Gert-Jan van Norden, Marta Papis-Almansa, Andrea Parolini, Patrice Pillet, Tamas Vekasi and Prof. Madeleine Merkx.
 The seminar will be held from Wednesday 28 – Friday 30 September 2022.

Key Benefits

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

During the seminar we will be discussing the developments in the field of cross-border trade and the supply of services, as well as the future of VAT, currently on the European Commission’s agenda and the developments on the VAT and customs related initiatives included in the Tax Action Plan and VAT in the Digital Age. We will also provide you with an overview of recent case law on holdings, VAT groups and the right of deduction in the light of the economic reality.

The effect of recent Court of Justice case law on holdings and VAT grouping will be discussed on the second day of the seminar while the focus will also be on the difficulty in establishing the place of supply of services. Other topics for discussion will be the technological developments across the EU regarding real-time reporting, e-invoicing and e-reporting and the VAT aspects of intra-Community trading, import and export in 2022.

You will also be updated on the future of the exemptions with regard to banking and insurance services, next to the principles in the EU Charter of Fundamental Rights relevant to VAT and their limitations. The final day of the seminar will ensure you are up-to-speed with all the relevant developments in Court of Justice case law, after an introduction on the functioning of the ECJ. All the sessions will include plenty of opportunity to discuss each of the topics in detail. The seminar will end with a general reflection on the issues presented and some overall conclusions.

Participants are top specialists (see For Whom) from tax advisory services, legal practice, the judiciary, government bodies, tax authorities and academia.

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)
Day 1: Wednesday 27 September 2023

12.00 – 12.30 Arrival of participants at Erasmus University Rotterdam

12.30 – 13.30 Lunch at Erasmus Pavilion

13.30 – 13.45 Opening and welcome address
Prof. Madeleine Merkx and John Gruson 

13.45 – 14.45 Future of VAT
Patrice Pillet

14.45 – 15.45 Single VAT Registration
Ronny Langer

15.45 – 16.00 Coffee/tea break

16.00 – 18.00 DRR
Rogier Vanhorick and John Gruson

19.30 Dinner at Restaurant Fitzgerald, Rotterdam

Day 2: Thursday 28 September 2023

09.00 – 11.00 Platform economy
Giorgio Beretta

11.00 – 11.30 Coffee/tea break

11.30 – 12.30 PSP/DAC8
Ruud Zuidgeest and Oscar Smeets

12:30 – 13.30 Lunch at the Erasmus Pavilion

13.30 – 15.00 Promotional schemes and staff benefits
Jeroen Bijl

15.00 – 15.30 Coffee/tea break

15.30 – 17.00 Difficulty in establishing place of supply of services (I)
Trudy Perie
Panel members:
Nicole van der Toorn
Stephen Dale
Tomasz Michalik

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

Day 3: Friday 29 September 2023

09.00 – 10.00 Functioning of the CJEU: ‘How to read the CJEU case law and the conclusions of the Advocate General’
Prof. David Hummel 

10.00 – 10.30 Coffee 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 Faculty Club

13.00 – 15.00 The Court of Justice and VAT: recent judgments, opinions and pending cases (II)
Prof. Madeleine Merkx and Prof. Marie Lamensch

15.00 – 15.30 Certificates awarded to participants
Prof. Madeleine Merkx and John Gruson 

15.30 Closing and drinks at Erasmus Pavilion


EU Commission VAT Expert Group,
HEDEOS, France


Vicepresident Dutch Supreme Court
Professor of Indirect Taxes at University of Amsterdam


European Court of Justice,
University of Leipzig


Friedrich-Alexander University
Erlangen-Nürnberg, Germany


Founding partner of KMLZ, Germany


Arteo, Belgium,
Vrije Universiteit Brussel,
Université Catholique de Louvain,
Cyprus International Institute of Management


BDO Tax & Advisory Partner, Luxembourg,
Lecturer at the University of Luxembourg


Spanish VAT Services Asesores, Spain
President of the Madrid VAT Forum Foundation


Erasmus School of Law
Seminar Director EFS,
BDO, The Netherlands


Tilburg University, The Netherlands
Meijburg & Co, The Netherlands


MSCA Fellow at the University of Copenhagen, Denmark


Maisto e Associati, Italy
Member of the VAT Expert Group


Head of Unit for VAT in DG Taxud
European Commission


Tax and Law Leader EY, Hungary


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.


Seminar Coordinator
John Gruson lectures on VAT in various Bachelor and Master courses at the Erasmus Schools of Economics and Law. He also conducts research in the field of VAT on soft law and is the coordinator of the Bachelor course Value Added Tax and the Master course Indirect Tax Assurance and Technology. He is also working as a tax advisor for the Tax Research Center of Deloitte.

From Wednesday 27 September (12.00 hrs) to Friday 29 September (16.00 hrs) 2023.

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

Hotel accommodation close to the Erasmus University Rotterdam campus will be available for all participants.

€ 2,750 (this includes all seminar materials and meals and two nights of hotel accommodation).

The seminar will be in English.

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)

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

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

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.

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

For more information, please contact:
John Gruson
Seminar Coordinator
+31 (0)6 83 33 04 19

Please use this application form to apply for the Top Level Seminar on EU VAT 2022.

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

For more information

John Gruson
Seminar Coördinator
+31 (0)6 83 33 04 19

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